The purpose of this study was to determine: * the nature of a state governed, state supported and private school, and those involved in the financial events in the three types of schools; and * the financial management task of a state governed, supported and private school. In the literature study the nature of state governed, state state supported and private schools was discussed from a financial management perspective. Attention was paid to organisations involved in the financial management of the different types of schools. In the literature the financial management task of state governed, state supported and private schools was also examined, with special reference to: - the principles of education management regarding finances; - the budget of education management regarding finances; - financial record-keeping, reporting and analysis; and - financial resources. An empirical investigation was undertaken by means of a structured mail questionnaire to determine the state of the financial management task in the three types of schools. The most important findings originating from the literature study and empirical investigation, was the fact that state supported and private schools are managed strictly according to scientific management principles, which is to a lesser degree the case with state governed schools. In spite of the fact that principals of state governed schools gave a positive indication of sound financial practices in their schools, there are aspects like parent involvement, that need to be addressed when compared to state supported and private schools. At many state governed schools there is no parent involvement, making the existence of parent management committees impossible. This is in contrast to a large degree of parent involvement in school activities• at state supported and private schools. Although state supported schools include Model C-type of schools as well as farm schools, there is an important difference between these two types of schools, which is evident in the empirical investigation. In conclusion, recommendations for further research were made. / Skripsie (MEd (Onderwysbestuur))--PU vir CHO, 1996

The purpose of this study was to determine: * the nature of a state governed, state supported and private school, and those involved in the financial events in the three types of schools; and * the financial management task of a state governed, supported and private school. In the literature study the nature of state governed, state state supported and private schools was discussed from a financial management perspective. Attention was paid to organisations involved in the financial management of the different types of schools. In the literature the financial management task of state governed, state supported and private schools was also examined, with special reference to: - the principles of education management regarding finances; - the budget of education management regarding finances; - financial record-keeping, reporting and analysis; and - financial resources. An empirical investigation was undertaken by means of a structured mail questionnaire to determine the state of the financial management task in the three types of schools. The most important findings originating from the literature study and empirical investigation, was the fact that state supported and private schools are managed strictly according to scientific management principles, which is to a lesser degree the case with state governed schools. In spite of the fact that principals of state governed schools gave a positive indication of sound financial practices in their schools, there are aspects like parent involvement, that need to be addressed when compared to state supported and private schools. At many state governed schools there is no parent involvement, making the existence of parent management committees impossible. This is in contrast to a large degree of parent involvement in school activities• at state supported and private schools. Although state supported schools include Model C-type of schools as well as farm schools, there is an important difference between these two types of schools, which is evident in the empirical investigation. In conclusion, recommendations for further research were made. / Skripsie (MEd (Onderwysbestuur))--PU vir CHO, 1996

AFRIKAANS: Voor 1994 was die skoolhoof aanspreeklik vir die beheer van die finansies van die skool. Met die instelling van die Suid-Afrikaanse Skolewet no. 84 van 1996 het die aanspreeklikheid vir skoolfinansies drasties verander deur die instelling van selfbestuur by skole. Daar bestaan tans groot onduidelikhede by departementele amptenare sowel as by skoolhoofde en skoolbeheerliggaamlede oor wie aanspreeklik vir die finansies van die skool is. Sommige skole se begrotings het sedert 1994 van `n paar honderd duisend rand tot `n paar miljoen rand toegeneem; meer personeel word aangestel wat deur die skoolbeheerliggaam vergoed word en dit alles plaas bykomende bestuurverantwoordelikhede op die skoolhoof. Dikwels is die skoolhoofde en skoolbeheerliggaamlede nie opgelei om hierdie bykomende finansiële lading te hanteer nie. Daar word van die skoolbestuurspan verwag om kennis van finansiële bestuur te hê om hulle taak effektief uit te voer, nie alleenlik vir hulle eie oorlewing nie maar ook tot die voordeel van die skool en die gemeenskap. Die doel van hierdie studie is om die vertrekpunte waarbinne skoolfinansies bestuur en beheer word, te bepaal, asook om aan die hand van kontrole- en beheermaatreëls te bepaal of begrotings aangewend word om onderrig en leer in openbare skole te bevorder. ENGLISH: Before 1994 the principal of a school was accountable for the control of the school`s finances. Since the introduction of the South African Schools Act no. 84 of 1996 and the implementation of self-management of schools, accountability for schoolfinances has changed dramatically. Some schools’ budgets have increased from a few hundred thousands of rand to millions of rand since 1994; more teachers are being appointed and paid by the school governing body; these developments increase the principal’s managerial responsibilities. Principals and school governing body members are often not qualified to shoulder this extra financial burden. It is expected of school managers to have knowledge of financial management to enable them to execute tasks effectively, not only for their own survival but also in the best interest of the school and the community. The purpose of this study is to identify the principles for the control and management of schools’ finances and also to establish whether budgets are managed in such a way that instruction and learning in public schools are propagated. / Thesis (PhD)--University of Pretoria, 2011. / Education Management and Policy Studies / unrestricted

Text in Afrikaans / Die doel van die ondersoek was om 'n beplannings- en beheermodel te ontwikkel en beskikbaar te stel vir benutting deur welsynsorganisasies. Die ondersoek is onderneem binne die konteks van die ontwikkelingsnavorsings- en benuttingsparadigma. Die proses van die ontwikkelingsnavorsingsparadigma verloop volgens 'n analise-, ontwerp-, ontwikkelings-, evaluerings-, benuttings- en verspreidingsfase. Elke fase het ondersoeker in staat gestel om op sistematiese wyse te werk te gaan om 'n beplannings- en beheermodel te ontwerp en om gevolgtrekkings en aanbevelings in die verband te maak. In die analisefase wat 'n teoretiese beskrywing van beplanning en beheer as bestuursfunksies behels het, was dit duidelik dat daar nie 'n beplannings- en beheermodel bestaan wat op welsynsorganisasies van toepassing gemaak kon word nie. Bestaande beplannings- en beheermodelle is ontleed en sleutelkonsepte is ge1dentif iseer met betrekking tot beplanning en beheer as bestuurfunksies. Aan die hand van die sleutelkonsepte is 'n empiriese ondersoek na die stand van beplanning en beheer by agt welsynsorganisasies gedoen. Agt kantoorhoofde, 16 supervisors en 32 maatskaplike werkers was met behulp van 'n onderhoudskedule by die navorsing betrek. Hierdie empiriese ondersoek en die literatuurstudie bet die ondersoeker in staat gestel om in die ontwerpfase 'n beplanningsen Leheermodel te ontwerp wat op welsynsorganisasies van toepassing gemaak kan word. 'n Beplannings- en beheermodel is iii ontwerp wat voorsiening maak vir die uitvoering van take op 'n strategiese-, bestuurs- en operasionele beplannings- en beheervlak. Die model maak voorsiening vir die betrokkenheid van al die personeellede van 'n organisasie in die beplannings- en beheerproses. Die model is vir 'n periode van agt maande by een welsynsorganisasie geYmplementeer en geevalueer. Daar is tot die slotsom gekom dat die beplanning- en beheermodel wel deur welsynsorganisasies benut kan word. Die waarde van die model le daarin dat die gebruik daarvan 'n welsynsorganisasie in staat stel om sy eie strategiese, bestuurs- en operasionele beplannings en beheerplan te kan saamstel. Di t sal 'n welsynsorganisasie in staat stel om proaktief op interne sowel as eksterne omgewingsveranderings te reageer / Social Work / D. Phil. (Maatskaplike werk)

South Africa has already implemented three tax–amnesty programmes: the Second Small Business Tax Amnesty 10 of 2006, the Exchange Control Amnesty Act 12 of 2003 and the Tax Amnesty Act 19 of 1995. In the 2010 budget announcement the Minister of Finance, Mr. Pravin Gordan, announced that there will be another chance for taxpayers to get their tax affairs in order with the Voluntary Disclosure Programme. The main goal of this study is to determine whether the Voluntary Disclosure Programme will prove to be effective or not. The research method utilised is based on an advanced literature study. The secondary goals are as follows: * to obtain a thorough knowledge regarding the three previous tax–amnesties that was implemented in South Africa. A prediction as to the success of the Voluntary Disclosure Programme can be made when using the total number of applications received and the amount of revenue that was received by the previous amnesties, as a measure of success; * to obtain a thorough knowledge of other countries' amnesty–programs, including the following: Australia, Ireland, Canada and the United Kingdom. Their experience and successes regarding their amnesty–programs will be used to predict the success of the Voluntary Disclosure Programme; an * to determine whether the Voluntary Disclosure Programme can be declared as fair. This study indicated that the Voluntary Disclosure Programme may not be effective and that it may have a negative impact on the tax compliance of taxpayers. A recommendation from this study is that the government should win the trust of taxpayers, which will lead to an automatic improvement in tax compliance. This study indicated that the tax amnesty programs should not be used as a mechanism to enhance tax compliance. An issue that needs further exploration is the impact that the Voluntary Disclosure Programme will have in the long–term on tax compliance in South Africa. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

South Africa has already implemented three tax–amnesty programmes: the Second Small Business Tax Amnesty 10 of 2006, the Exchange Control Amnesty Act 12 of 2003 and the Tax Amnesty Act 19 of 1995. In the 2010 budget announcement the Minister of Finance, Mr. Pravin Gordan, announced that there will be another chance for taxpayers to get their tax affairs in order with the Voluntary Disclosure Programme. The main goal of this study is to determine whether the Voluntary Disclosure Programme will prove to be effective or not. The research method utilised is based on an advanced literature study. The secondary goals are as follows: * to obtain a thorough knowledge regarding the three previous tax–amnesties that was implemented in South Africa. A prediction as to the success of the Voluntary Disclosure Programme can be made when using the total number of applications received and the amount of revenue that was received by the previous amnesties, as a measure of success; * to obtain a thorough knowledge of other countries' amnesty–programs, including the following: Australia, Ireland, Canada and the United Kingdom. Their experience and successes regarding their amnesty–programs will be used to predict the success of the Voluntary Disclosure Programme; an * to determine whether the Voluntary Disclosure Programme can be declared as fair. This study indicated that the Voluntary Disclosure Programme may not be effective and that it may have a negative impact on the tax compliance of taxpayers. A recommendation from this study is that the government should win the trust of taxpayers, which will lead to an automatic improvement in tax compliance. This study indicated that the tax amnesty programs should not be used as a mechanism to enhance tax compliance. An issue that needs further exploration is the impact that the Voluntary Disclosure Programme will have in the long–term on tax compliance in South Africa. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Text in Afrikaans / Die doel van die ondersoek was om 'n beplannings- en beheermodel te ontwikkel en beskikbaar te stel vir benutting deur welsynsorganisasies. Die ondersoek is onderneem binne die konteks van die ontwikkelingsnavorsings- en benuttingsparadigma. Die proses van die ontwikkelingsnavorsingsparadigma verloop volgens 'n analise-, ontwerp-, ontwikkelings-, evaluerings-, benuttings- en verspreidingsfase. Elke fase het ondersoeker in staat gestel om op sistematiese wyse te werk te gaan om 'n beplannings- en beheermodel te ontwerp en om gevolgtrekkings en aanbevelings in die verband te maak. In die analisefase wat 'n teoretiese beskrywing van beplanning en beheer as bestuursfunksies behels het, was dit duidelik dat daar nie 'n beplannings- en beheermodel bestaan wat op welsynsorganisasies van toepassing gemaak kon word nie. Bestaande beplannings- en beheermodelle is ontleed en sleutelkonsepte is ge1dentif iseer met betrekking tot beplanning en beheer as bestuurfunksies. Aan die hand van die sleutelkonsepte is 'n empiriese ondersoek na die stand van beplanning en beheer by agt welsynsorganisasies gedoen. Agt kantoorhoofde, 16 supervisors en 32 maatskaplike werkers was met behulp van 'n onderhoudskedule by die navorsing betrek. Hierdie empiriese ondersoek en die literatuurstudie bet die ondersoeker in staat gestel om in die ontwerpfase 'n beplanningsen Leheermodel te ontwerp wat op welsynsorganisasies van toepassing gemaak kan word. 'n Beplannings- en beheermodel is iii ontwerp wat voorsiening maak vir die uitvoering van take op 'n strategiese-, bestuurs- en operasionele beplannings- en beheervlak. Die model maak voorsiening vir die betrokkenheid van al die personeellede van 'n organisasie in die beplannings- en beheerproses. Die model is vir 'n periode van agt maande by een welsynsorganisasie geYmplementeer en geevalueer. Daar is tot die slotsom gekom dat die beplanning- en beheermodel wel deur welsynsorganisasies benut kan word. Die waarde van die model le daarin dat die gebruik daarvan 'n welsynsorganisasie in staat stel om sy eie strategiese, bestuurs- en operasionele beplannings en beheerplan te kan saamstel. Di t sal 'n welsynsorganisasie in staat stel om proaktief op interne sowel as eksterne omgewingsveranderings te reageer / Social Work / D. Phil. (Maatskaplike werk)

Abstracts in English, Xhosa and Afrikaans / The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued. / Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC. / Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ʼn uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ʼn alternatief vir en as ʼn proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ʼn Raamwerk word aanbeveel wat as ʼn grondslag kan dien vir die implementering van ABK. / College of Accounting Sciences / M. Phil. (Accounting Sciences)