Education policies remain a contested terrain in both the social and political environments. They are not neutral instruments and are used both to maintain the existing social order and also to promote varying kinds of change or mobility. The South African Schools Act, 1996 (Act 84 of 1996) hereafter SASA, which is the source of all policies that regulate school issues in South Africa promotes democratic methods of school governing and education provisioning that favours the previously disadvantaged groups. The NNSSF is one of the policies of SASA that makes schooling accessible to the poor through school fee exemptions while attempting to close the gap between the rich and the poor through differentiated school funding created according to researched poverty levels and standardized target lists. This has been designed to fulfil one of the essential human rights of man- education that has been entrenched in the Bill of Rights of the Republic of South Africa Constitution, 1996 (Act 108 of 1996) hereafter, Constitution. Thus, the study’s objective is to evaluate the implementation of the NNSSF policy in public schools focussing on school fee exemptions. The extent to which poor parents and learners are given school fee exemptions as they are supposed to according to the policy will be indicators of whether the NNSSF is justly or unjustly implemented in public schools. Learners are the recipients of the right to education. Parents are given the responsibility to fund the education of their children. However, for poor parents to fulfil that they need advice and assistance from the teachers and SGBs to be able to access the school fee exemptions while they have a right to just administrative action and to human dignity in dealing with them. SGBs and teachers have to create a favourable environment for the just implementation of the NNSSF by advising and xiii assisting deserving parents and learners to access school fee exemptions so that the right to education is fulfilled. The duty of in loco parentis and acting in the best interest of the child enforce teachers to do everything possible to ensure that learners access education. EDOs are supposed to guide, monitor and supervise the implementation of the policy while legal bodies should assist parents and learners to demand their right when it is violated through litigation. The study used the method of survey which is quantitative and interviews which are qualitative. Questionnaires and interview schedules were tools used to collect data that was analysed through statistical methods and represented in the form of tables and pie-charts. Various significant findings were made that had a bearing on the implementation of the NNSSF policy in public schools, most important to note is that some learners who have the right to education are aware of this right but do not know how to ensure that it is not violated. Parents are not given the opportunity to decide whether school fees should be charged in their schools. Above that they are not given the advice they need to be able to access school fee exemptions. Some teachers think that by advising and assisting learners and parents they will be buying cheap popularity- showing ignorance. EDOs do not know how schools implement the NNSSF, they are not involved in anyway. Thus the study views the implementation of NNSSF policy in public schools as unjust and recommends that SGBs and teachers need to be educated, guided and monitored by the EDOs on the policy and its implementation. They in turn will have to educate parents and learners so that they are able to access school fee exemptions thereby receiving education – their right.

In this study the ownership, governance and funding of schools in South Africa are examined in time perspective in order to show the development of the above-mentioned aspects in South Africa through the ages, and to provide recommendations for the future. In the historical survey the ownership, governance and funding of schools in South Africa from 1652 to 2004 are indicated. This has been done for the Whites, Coloureds, Indians and Blacks. The historical pattern of the provision of education in South Africa has often changed during the period under discussion. The education of Whites, Coloureds, Indians and Blacks was provided, and funded separately (1652 to 1993). Imbalances and inequities were common phenomena. Attempts to address the above issues (1994 to 2004) are also indicated. Finally, some recommendations for redressing the present imbalances and inequities with regard to the above three aspects are provided. / Educational Studies / M.Ed. (History of Education)

In this study the ownership, governance and funding of schools in South Africa are examined in time perspective in order to show the development of the above-mentioned aspects in South Africa through the ages, and to provide recommendations for the future. In the historical survey the ownership, governance and funding of schools in South Africa from 1652 to 2004 are indicated. This has been done for the Whites, Coloureds, Indians and Blacks. The historical pattern of the provision of education in South Africa has often changed during the period under discussion. The education of Whites, Coloureds, Indians and Blacks was provided, and funded separately (1652 to 1993). Imbalances and inequities were common phenomena. Attempts to address the above issues (1994 to 2004) are also indicated. Finally, some recommendations for redressing the present imbalances and inequities with regard to the above three aspects are provided. / Educational Studies / M.Ed. (History of Education)

Higher education and training in South Africa in the post-Apartheid era has never been more volatile than it is currently, some two decades into democracy. Despite the many advances and achievements of higher education, the student protests of 2015 and 2016 have given expression to underlying fault-lines, including increasing student expectations and frustrations with regard to access and funding. This research was undertaken to document the underlying historical issues and models pertaining to funding within the higher education and training sector as well as the existing higher education and training taxation policies and incentives enacted in South Africa and selected international jurisdictions. This was done with a view to providing a framework for higher education and training tax policy formation in South Africa to assist in meeting its higher education and training “access and affordability” targets as set out in the National Plan on Higher Education and the Higher Education White Paper, while at the same time not hindering economic growth. A doctrinal research methodology was adopted in this study as it mainly analysed and interpreted legislation and policy documents and therefore the approach was qualitative in nature. An extensive literature survey was done in order to document the various internationally selected legislated higher education and training tax policies and incentives. The literature indicated that there are widespread funding perspectives and initiates, and that international tax policies enacted with the aim of ensuring that higher education and training is more accessible and affordable to the public, is stable and effective in certain jurisdictions. It is submitted that while a higher education dedicated tax may not be sufficiently effective in South Africa, a combination of broad-based tax incentives will help to promote the change to a more affordable and stable higher education funding system, whilst not preventing growth through sustainable development.

Submitted in fulfillment of the requirements of (the qualification as per the PG2 form), Human Resource Management, Durban, University of Technology, Durban, South Africa, 2017. / This study evaluated the effect of government expenditure on education attainment in South Africa by assessing the effect of the amount spent by government on education from 1980 to 2014 on human capital development. The study is centred around two objectives: (1) to analyse the effect of government expenditure on education attainment; and (2) to investigate the effect of education attainment on human development. Human capital development was measured using Gross Enrolment Ratio for secondary school, supplied by the South African Reserve Bank. Data on government expenditure on human capital was acquired from the Treasury database. The study draws from the human capital theoretical framework in explaining the effect of education expenditure on human capital development. The findings of the study showed that there is a positive relationship between human capital development and government expenditure. These findings showed a strong relationship between government expenditure and gross enrolment ratio at 99 % confidence interval (p< 0,0001). The theory of human capital is thus confirmed with these findings. / M

Abstract in English, Xhosa and Southern Sotho / This study was about the lack of uniform financial reporting guidelines to be used by South African School Governing Bodies (SGBs) in preparing their financial statements and financial records, which resulted in the inconsistencies and the lack of comparability in the financial statements of section 21 schools. The researcher aimed to develop recommended practice guidelines to be used by SGBs of public schools in South Africa when preparing their financial statements. The research was conducted through a qualitative approach using document analysis, supplemented by individual interviews. Provincial guidelines and selected schools’ financial statements were analysed. Schools’ principals, finance officers, auditors, School Governing Body treasurers, as well as districts officials were interviewed. The participants were selected using a purposive sampling method. Without generalising, the findings revealed that the existing provincial guidelines as well as the financial statements of the selected schools, are not consistent. The inconsistencies affect the comparability of the financial information negatively and that may also have negative impact on the reliability of financial information. The findings from the interviews, supported by the literature review, revealed that there is a need for uniform guidelines in terms of preparation of schools’ financial statements. The findings also revealed that the majority of SGBs opt for the examination of accounting records and financial statements instead of the audit thereof. Recommended practice guidelines were developed using information acquired through the literature review and the data acquired through document analysis and interviews. The study recommended amongst others that a further study be conducted on the effectiveness of financial management training in addressing the financial reporting challenges of South African public schools and whether the examination (instead of audit) of schools’ financial records and financial statements should still be acceptable. / Thutopatlisiso eno e batlisisitse go tlhokagala ga kaedi e e tshwanang ya dipegelo tsa ditšhelete e e ka dirisiwang ke Makgotlataolo a Dikolo tsa Aforikaborwa (diSGB) fa a baakanya dikanego tsa ona tsa ditšhelete mmogo le direkoto tsa ditšhelete, e leng se se bakileng gore go se nne le go tsamaelana le tlhaelo mo ntlheng ya tshwantshanyego ya dikanego tsa ditšhelete tsa dikolo tsa Karolo 21. Maikaelelo a mmatlisisi e ne e le go tlhama kaedi e e tlaa atlenegisiwang ya tiriso e e tlaa dirisiwang ke diSGB tsa dikolo tsa setšhaba mo Aforikaborwa fa di baakanya dikanego tsa tsona tsa ditšhelete. Thutopatlisiso e dirilwe ka mokgwatebo o o lebelelang mabaka go dirisiwa tshekatsheko ya dikwalo, e tshegediwa ke dipotsolotso tsa batho bongwe ka bongwe. Go sekasekilwe kaedi ya porofense le dikanego tsa ditšhelete tsa dikolo tse di tlhophilweng. Go botsoloditswe bagokgo ba dikolo, batlhankedi ba ditšhelete, baruni, batshwaratlotlo ba Makgotlataolo a Dikolo, gammogo le batlhankedi ba dikgaolo. Bannileseabe ba tlhophilwe ka go dirisa mokgwa wa go tlhopha sampole ka maikaelelo. Kwa ntle ga go akaretsa, diphitlhelelo di bontshitse gore kaedi ya ga jaana ya porofense gammogo le dikanego tsa ditšhelete tsa dikolo tse di tlhophilweng, ga di tsamaelane. Go tlhoka go tsamaelana go ama go tshwantshanyega ga tshedimosetso ya ditšhelete ka tsela e e bosula mme seo se ka ama go ikanyega ga tshedimosetso ya ditšhelete. Diphitlhelelo go tswa mo dipotsolotsong, di tshegediwa ke tshekatsheko ya dikwalo, di senotse gore go na le tlhokego ya gore go nne le kaedi e e tshwanang malebana le go baakanngwa ga dikanego tsa ditšhelete tsa dikolo. Gape bontsi jwa diSGB bo itlhophela gore go tlhatlhobiwe direkoto tsa palotlotlo le dikanego tsa ditšhelete go na le gore di runiwe. Go tlhamilwe kaedi ya tiro e e atlenegisiwang go dirisiwa tshedimosetso e e bonweng ka tshekatsheko ya dikwalo le data e e bonweng mo tshekatshekong ya dikwalo le dipotsolotso. Thutopatlisiso e atlenegisitse, gareng ga tse dingwe, gore go nne le thutopatlisiso e nngwe ya nonofo ya katiso ya botsamaisi jwa ditšhelete malebana le go samagana le dikgwetlho tsa dipegelo tsa ditšhelete mo dikolong tsa setšhaba tsa Aforikaborwa gammogo le go bona gore a tlhatlhobo (go na le boruni) ya direkoto tsa ditšhelete le dikanego tsa ditšhelete tsa sekolo e sa ntse e tshwanetse go amogelesega / Ndzavisiso lowu wu lavisise hi makombandlela ya ndlela yo fanana yo endla xiviko xa swa timali leswi swi faneleke ku tirhisiwa hi va Tihuvo ta Vufambisi bya Swikolo eAfrika Dzonga ku nga South African School Governing Bodies (SGBs) ku lulamisela switatimende swa timali na tirhekhodo ta timali, leswi nga vangela leswaku ku va na mafambiselo yo ka ya nga fanani na ku va swilo swi nga pimanyiseki kahle eka switatimende swa timali eka swikolo swa Xiyenge 21. Muendli wa ndzavisiso u ve na xikongomelo xa ku endla xibumabumelo hi maendlelo na makombandlela lama ya faneleke ku tirhisiwa hi ti-SGB ta swikolo swa mfumo eAfrika Dzonga, loko swi lulamisa switatimende swa timali. Ndzavisiso wu endliwe hi ku landza fambiselo ra qualitative hi ku xopaxopa tidokumente, ku tlhela ku endliwa na mimburisano ya ti-interview na vanhu hi wun'we-wun'we. Makombandlela ya xifundzhankulu na switatimende swa timali swa swikolo swi xopaxopiwile. Ku endliwe mimburisano ya ti-interview na tinhloko ta swikolo (vaprinsipala), vaofisara va swa timali, vakamberi va swa timali (ti-odithara), vatameri va minkwama ya Tihuvo ta Vufambisi bya Swikolo (School Governing Body treasurers) xikan'we na vaofisara va tidistriki na vona ku endliwe mimburisano ya ti-interview na vona. Vokhoma-xiave va hlawuriwe hi ku tirhisa fambiselo ra sampuli ya xikongomelo ku nga purposive sampling method. Handle ko navisa vuyelo eka hinkwavo, vuyelo byi kume leswo makombandlela ya xifundzhankulu na switatimende swa timali eka swikolo swo karhi, a swi fanani. Ku hambana swi endla leswo ku nga vi na ku fambelana na ku pimanyiseka ka vutivi bya swa timali, na swona swi na vuyelo byo ka byi nga ri kahle na ku tshembeka eka vutivi bya swa timali. Vuyelo eka mimburisano ya ti-interview, hi ku seketeriwa hi ku hlayiwa ka matsalwa, swi kombise leswo ku na xilaveko xa makombandlela ya ku fanana hi ku landza ku lulamisiwa ka switatimende swa ta timali lomu swikoleni. Vunyingi bya ti-SGB byi endla na nkambelo kunene wa tirhekhodi ta timali na switatimende swa timali ku tlula ku lava leswo ku endliwa nxopanxopo lowu fambisanaka na ku xopaxopa vumbhoni bya swa matirhiselo ya timali ku nga auditing ya tibuku ta timali. Makombandlela lama ya bumabumeriwaka ya endliwe hi ku tirhisa vutivi lebyi nga kumeka eka ku hlayiwa ka matsalwa na data leyi nga kumeka hi ku xopaxopa tidokumente na mimburisano ya ti-interview. Ndzavisiso wu bumabumela, exikarhi ka swin'wana leswo ku endliwa ndzavisiso wun'wana hi ku tirheka ka vuleteri bya mafambiselo ya swa timali eka ku langutana na mintlhontlho leyi nga kona hi ku vika hi swa timali eswikolweni swa mfumo eAfrika Dzonga, no kumisisa leswo xana nkambelo kunene (ku nga ri nxopanxopo lowu xopaxopaku na vumbhoni ku nga auditing) ya tirhekhodo ta timali na switatimende swa timali swa ha fanela ku amukeriwa xana / College of Accounting Sciences / D. Phil. (Accounting Sciences)