The South African health care environment is a two-tier health care delivery system consisting of the public sector and the private sector. The focus of this study is on the private health care sector. Private health care is funded by medical schemes through employer and employee contributions. The private sector is also the most profitable sector for multinational pharmaceutical organisations to market and sell their products within the South African health care environment. The major cost saving initiative by employers and medical schemes in the private health care sector has also been the introduction of managed health care initiatives. The goal of managed health care is to establish a system which delivers value by giving people access to quality and cost-effective healthcare. The new reality of managed health care initiatives are changing the boundaries of the South African pharmaceutical industry. The managed health care wake is overturning the business processes which made the pharmaceutical industry so successful and are rendering obsolete the industry's conventional models of corporate strategy and management systems. In the context of these turbulent changes, pharmaceutical companies are being forced simultaneously to develop new strategic approaches for the future, design new business processes which will link them more firmly to their new customers, and implement the cultural changes neccessary to accomplish the transformation from yesterday's successful pharmaceutical company to tomorrow's customer-led, integrated health care supplier. The way forward lies in three organising concepts. The first is cutomer alignment. The effort of transformation must start with an understanding of how the customer defines the value of the services and/or products offered by the organisation. Everything that follows involves aligning internal processes with external contingencies. The second is sequencing. It is vital to understand not just what needs to happen first in the transformation process, but also what the subsequent steps is and in what order the steps need to be undertaken. The third organising concept is learning. The sequence of interventions that lead to organisational transformation must occur in such a way as to maximize the ability of the organisation to learn: from customers and the marketplace, and from itself. / Business Management / D.B.L.

Text in Afrikaans / Hierdie studie is onderneem om die invloed van die veranderingsproses op die funksionering van 'n welsynsorganisasie te bepaal. 'n Literatuurstudie en empiriese studie is onderneem. Die navorsing het aangedui dat die redes vir verandering hoofsaaklik ekstern van aard is, dat 'n hoe persentasie respondente nie altyd die noodsaaklikheid of rede vir verandering verstaan nie, en dat die meerderheid die kommunikasieproses en deurgee van inligting nie altyd duidelik beleef nie. Die ondersoek dui verder aan dat die motivering van grondvlak maatskaplike werkers deur die bestuurders nie onderskat moet word nie. Die deurgee van inligting is positief ervaar, maar die werkers sou meer ondersteuning daarvan van die bestuur wou ervaar. Tydens die studie is daar 'n beperkte mate van weerstand gevind. Weerstand by werkers word egter beperk indien hulle ervaar dat hulle deel van die proses is, voorberei word op verandering, sekuriteit nie be"invloed word nie en hulle oor die nodige redes vir verandering ingelig wor / The purpose of this study was to establish the influence of the process of change on the functioning of a welfare organisation. A literature and empirical study was done. Research showed that reasons for change were primarily of an external kind, that a high percentage of respondents not always understand the necessity or reasons for change, and that most of the respondents experienced the communication channels and information not always as open and clear. The research shows that motivation of ground level social workers by managers must under no circumstances be under-estimated. The way in which information was given, was experienced positively, but workers needed more support with it from management. During the research a limited degree of resistance was further found. Resistance experienced by workers became less when they were part of the process, are prepared for change, their security not threatened and the reasons for change are known to them. / Social Work / M. Diac. (Maatskaplike Werk-rigting)

The research study focuses on transformation management in a welfare organisation and is aimed at developing a framework for a prospective model for management of a transformation process in a welfare organisation. The research was directed by two components, the nature, and the management of transformation, and was initiated with a literature study on these two concepts. The research study is limited to the Gauteng area, and only child and family welfare organisations which were already active participants of a transformation process were targeted. Data collection process was initiated by means of a structured interview schedule, completed by managers/senior social workers/ Board chairpersons (the target group) . Results of the study indicate that a majority of the twenty targeted organisations had undergone an unstructured transformation process. A structured, well formulated, and planned transformation management process was required as a guideline, with a view to developing a prospective model for the management of a transformation process in a welfare organisation. Results and conclusions drawn from this study can be generalised in the broader spectrum of welfare organisations for the management of a transformation process. Further research is needed to develop the required model. / Social Work / M.Diac. (Social Work)

Text in Afrikaans, summary in Afrikaans and English / Hierdie studie is onderneem om die effek van leierskap op verandering in 'n nie-winsgewende organisasie te bepaal. 'n Literatuur- en 'n empiriese studie is onderneem. Literatuur beklemtoon dat verandering 'n realiteit in 'n organisasie is, 'n veranderingsagent die proses moet dryf en dat die transformasieleierskapstyl die gewenste styl vir veranderingsbestuur is. Navorsing toon dat verandering vanwee ekstreme invloede wel voorkom. Verwarring ten opsigte van wie die rol en verantwoordelikheid as veranderingsagent moet vertolk kom egter in die navorsing na vore. Die wyse en frekwensie waarop kommunikasie ten opsigte van verandering plaasgevind het, word oor die algemeen positief deur die respondente ervaar, maar respondente toon egter ook positiewe en negatiewe gedragsreaksies aan ten opsigte van verandering. Respondente toon dat die transformasieleierskapstyl met leierskapsgedrag/-kenmerke wat verband hou met integriteit, toeganklikheid en objektlwiteit hul tot deelname aan verandering motiveer. Navorsing toon ook dat leierskapspotensiaal en die behoefte aan leierskapsontwikkeling by respondente teenwoordig is. Navorsing het bevestig dat leierskap 'n effek op verandering in 'n nie-winsgewende organisasie het. / This research aims to establish whether leadership has an effect on change in a not-for-profit organisation. A literature and empirical study were conducted. Literature indicated that change in organisations is a reality and that organisations need to appoint change agents in order to facilitate the change process. Research has shown that change in not-for-profit organisation was caused by external influences and indicated that confusion exists as to whom the role and responsibility of change agent belongs to. Respondents indicated that they were generally positive about the frequency and way in which change was communicated but they indicated both positive and negative behavioral reactions to change. The transformational leadership style is highlighted as the best leadership style to manage change. The transformational leadership style with leadership behavior such as integrity, approachability and objectivity motivates respondents to participate in the change process. Research also indicated that respondents have leadership potential and have a need for leadership development. This study confirmed that leadership has an effect on change in a not-for-profit organisation. / Social Work / M.Diac. (Maatskaplike Werk-rigting)

Made available in DSpace on 2015-12-03T18:35:12Z (GMT). No. of bitstreams: 1 Adriano_da_Costa_Andrade.pdf: 1175815 bytes, checksum: 16b9a0577766cebffff52abbc3248678 (MD5) Previous issue date: 2010-03-29 / This thesis has the objective of highlighting the differences between the accounting aspects and the tax impacts under the circunstance of the negotiation of one company through the institute of the incorporation and / or division to replace the institut of the acquisition - purchase and sale. The granting of some fiscal concessions by the Federal Government was what initially motivated the use of these operations, in 1971 it was created the Commission of Fusion and Incorporation of Companies - COFIE - linked to the Ministry of Finance, in order to provide, coordinate and analyze such benefits. The reorganizations are operations of incorporation and / or division known by Americans as a business combination, which since the 90's, with the constant changes that are occurring in Brazil and in the world, has its contribution and importance increased by the benefits brought throught the operations, beyond being extremely relevant values. This research seeks to demonstrate that business organizations are using the incorporation of institutes and divisions to acquire other business endeavors, ie, using the legitimacy of the institution of reorganization for tax advantages, because in essence the operation is an acquisition - buying and selling - replaced by a corporate reorganization. Therefore, the methodology adopted will be the bibliographic research, which as collected through documental and empirical research, tried to highlight the legal aspects, legal doctrine, corporate, tax and accounting schools of merger, demerger and acquisition. The interpretation and analysis were based on the theoretical framework, based on the review of the literature relevant to the study, that was done through a case in a Brazilian petrochemical sector, in which was reorganized through the institute of incorporation, initiated in late 2007 and completed in mid-2009. The purpose was to demonstrate the economy tax through the not taxable income tax and contribution social over net proft through capital gains to shareholders of the merged company, to highlight, in the accounting theory, the question of the essence regarding the form and to make evident the different ways to account for each institute. / Esta disserta????o tem por objetivo evidenciar as diferen??as entre os aspectos cont??beis e os impactos tribut??rios quando a negocia????o de uma empresa se realiza atrav??s da reorganiza????o societ??ria por meio do instituto da incorpora????o - e/ou cis??o em substitui????o ao instituto da aquisi????o - compra e venda. A concess??o de alguns benef??cios fiscais pelo Governo Federal foi o que motivou, inicialmente, o emprego dessas opera????es; no ano de 1971 foi criada a Comiss??o de Fus??o e Incorpora????o de Empresas - COFIE, ligada ao Minist??rio da Fazenda, com a finalidade de conceder, coordenar e analisar tais benef??cios. As reorganiza????es societ??rias s??o opera????es de incorpora????o e/ou cis??o denominadas pelos norte-americanos como business combinations, que, a partir da d??cada de 90, com as constantes modifica????es que est??o ocorrendo no cen??rio brasileiro e mundial, vem tendo sua participa????o e import??ncia ampliadas pelos benef??cios trazidos ??s respectivas opera????es, al??m de serem valores relevantes. Nesta pesquisa, procura-se evidenciar que as organiza????es empresariais est??o utilizando os institutos da incorpora????o e cis??o para adquirir outros empreendimentos empresariais, ou seja, utilizando-se da licitude da instituto da reorganiza????o societ??ria para obter vantagens tribut??rias, por que na ess??ncia a opera????o ?? uma aquisi????o - compra e venda - substitu??da por uma reorganiza????o societ??ria. Para tanto, a metodologia adotada ser?? pesquisa bibliogr??fica; os dados da pesquisa ser??o coletados por meio de pesquisa documental e emp??rica, em que se procurou evidenciar os aspectos legais, jur??dicos doutrin??rios, societ??rios, tribut??rios e cont??beis dos institutos de incorpora????o, cis??o e aquisi????o. A interpreta????o e an??lise dos dados embasou-se no referencial te??rico, fundamentado na revis??o da literatura pertinente ?? ??rea de estudo, sendo a pesquisa feita mediante um estudo de caso em uma empresa brasileira do setor petroqu??mico, que se reorganizou por interm??dio do instituto da incorpora????o, iniciada no final de 2007 e conclu??da em meados de 2009. O prop??sito foi de demonstrar a economia tribut??ria por meio da n??o tributa????o do imposto de renda da pessoa jur??dica e a contribui????o social sobre o lucro l??quido atrav??s da tributa????o do ganho de capital aos acionistas da empresa incorporada, trazer ?? luz da Teoria Cont??bil a quest??o da ess??ncia sobre a forma e evidenciar as diferentes formas de se contabilizar cada instituto.

The research study focuses on transformation management in a welfare organisation and is aimed at developing a framework for a prospective model for management of a transformation process in a welfare organisation. The research was directed by two components, the nature, and the management of transformation, and was initiated with a literature study on these two concepts. The research study is limited to the Gauteng area, and only child and family welfare organisations which were already active participants of a transformation process were targeted. Data collection process was initiated by means of a structured interview schedule, completed by managers/senior social workers/ Board chairpersons (the target group). Results of the study indicate that a majority of the twenty targeted organisations had undergone an unstructured transformation process. A structured, well formulated, and planned transformation management process was required as a guideline, with a view to developing a prospective model for the management of a transformation process in a welfare organisation. Results and conclusions drawn from this study can be generalised in the broader spectrum of welfare organisations for the management of a transformation process. Further research is needed to develop the required model. / Social Work / M. Diac. (Social Work)

The South African health care environment is a two-tier health care delivery system consisting of the public sector and the private sector. The focus of this study is on the private health care sector. Private health care is funded by medical schemes through employer and employee contributions. The private sector is also the most profitable sector for multinational pharmaceutical organisations to market and sell their products within the South African health care environment. The major cost saving initiative by employers and medical schemes in the private health care sector has also been the introduction of managed health care initiatives. The goal of managed health care is to establish a system which delivers value by giving people access to quality and cost-effective healthcare. The new reality of managed health care initiatives are changing the boundaries of the South African pharmaceutical industry. The managed health care wake is overturning the business processes which made the pharmaceutical industry so successful and are rendering obsolete the industry's conventional models of corporate strategy and management systems. In the context of these turbulent changes, pharmaceutical companies are being forced simultaneously to develop new strategic approaches for the future, design new business processes which will link them more firmly to their new customers, and implement the cultural changes neccessary to accomplish the transformation from yesterday's successful pharmaceutical company to tomorrow's customer-led, integrated health care supplier. The way forward lies in three organising concepts. The first is cutomer alignment. The effort of transformation must start with an understanding of how the customer defines the value of the services and/or products offered by the organisation. Everything that follows involves aligning internal processes with external contingencies. The second is sequencing. It is vital to understand not just what needs to happen first in the transformation process, but also what the subsequent steps is and in what order the steps need to be undertaken. The third organising concept is learning. The sequence of interventions that lead to organisational transformation must occur in such a way as to maximize the ability of the organisation to learn: from customers and the marketplace, and from itself. / Business Management / D.B.L.

Text in Afrikaans / Hierdie studie is onderneem om die invloed van die veranderingsproses op die funksionering van 'n welsynsorganisasie te bepaal. 'n Literatuurstudie en empiriese studie is onderneem. Die navorsing het aangedui dat die redes vir verandering hoofsaaklik ekstern van aard is, dat 'n hoe persentasie respondente nie altyd die noodsaaklikheid of rede vir verandering verstaan nie, en dat die meerderheid die kommunikasieproses en deurgee van inligting nie altyd duidelik beleef nie. Die ondersoek dui verder aan dat die motivering van grondvlak maatskaplike werkers deur die bestuurders nie onderskat moet word nie. Die deurgee van inligting is positief ervaar, maar die werkers sou meer ondersteuning daarvan van die bestuur wou ervaar. Tydens die studie is daar 'n beperkte mate van weerstand gevind. Weerstand by werkers word egter beperk indien hulle ervaar dat hulle deel van die proses is, voorberei word op verandering, sekuriteit nie be"invloed word nie en hulle oor die nodige redes vir verandering ingelig wor / The purpose of this study was to establish the influence of the process of change on the functioning of a welfare organisation. A literature and empirical study was done. Research showed that reasons for change were primarily of an external kind, that a high percentage of respondents not always understand the necessity or reasons for change, and that most of the respondents experienced the communication channels and information not always as open and clear. The research shows that motivation of ground level social workers by managers must under no circumstances be under-estimated. The way in which information was given, was experienced positively, but workers needed more support with it from management. During the research a limited degree of resistance was further found. Resistance experienced by workers became less when they were part of the process, are prepared for change, their security not threatened and the reasons for change are known to them. / Social Work / M. Diac. (Maatskaplike Werk-rigting)

The research study focuses on transformation management in a welfare organisation and is aimed at developing a framework for a prospective model for management of a transformation process in a welfare organisation. The research was directed by two components, the nature, and the management of transformation, and was initiated with a literature study on these two concepts. The research study is limited to the Gauteng area, and only child and family welfare organisations which were already active participants of a transformation process were targeted. Data collection process was initiated by means of a structured interview schedule, completed by managers/senior social workers/ Board chairpersons (the target group) . Results of the study indicate that a majority of the twenty targeted organisations had undergone an unstructured transformation process. A structured, well formulated, and planned transformation management process was required as a guideline, with a view to developing a prospective model for the management of a transformation process in a welfare organisation. Results and conclusions drawn from this study can be generalised in the broader spectrum of welfare organisations for the management of a transformation process. Further research is needed to develop the required model. / Social Work / M.Diac. (Social Work)

Text in Afrikaans, summary in Afrikaans and English / Hierdie studie is onderneem om die effek van leierskap op verandering in 'n nie-winsgewende organisasie te bepaal. 'n Literatuur- en 'n empiriese studie is onderneem. Literatuur beklemtoon dat verandering 'n realiteit in 'n organisasie is, 'n veranderingsagent die proses moet dryf en dat die transformasieleierskapstyl die gewenste styl vir veranderingsbestuur is. Navorsing toon dat verandering vanwee ekstreme invloede wel voorkom. Verwarring ten opsigte van wie die rol en verantwoordelikheid as veranderingsagent moet vertolk kom egter in die navorsing na vore. Die wyse en frekwensie waarop kommunikasie ten opsigte van verandering plaasgevind het, word oor die algemeen positief deur die respondente ervaar, maar respondente toon egter ook positiewe en negatiewe gedragsreaksies aan ten opsigte van verandering. Respondente toon dat die transformasieleierskapstyl met leierskapsgedrag/-kenmerke wat verband hou met integriteit, toeganklikheid en objektlwiteit hul tot deelname aan verandering motiveer. Navorsing toon ook dat leierskapspotensiaal en die behoefte aan leierskapsontwikkeling by respondente teenwoordig is. Navorsing het bevestig dat leierskap 'n effek op verandering in 'n nie-winsgewende organisasie het. / This research aims to establish whether leadership has an effect on change in a not-for-profit organisation. A literature and empirical study were conducted. Literature indicated that change in organisations is a reality and that organisations need to appoint change agents in order to facilitate the change process. Research has shown that change in not-for-profit organisation was caused by external influences and indicated that confusion exists as to whom the role and responsibility of change agent belongs to. Respondents indicated that they were generally positive about the frequency and way in which change was communicated but they indicated both positive and negative behavioral reactions to change. The transformational leadership style is highlighted as the best leadership style to manage change. The transformational leadership style with leadership behavior such as integrity, approachability and objectivity motivates respondents to participate in the change process. Research also indicated that respondents have leadership potential and have a need for leadership development. This study confirmed that leadership has an effect on change in a not-for-profit organisation. / Social Work / M.Diac. (Maatskaplike Werk-rigting)