Darbo objektas: A.Ratkevičiaus sporto mokyklos valdymas Darbo tikslas: Nustatyti ar efektyviai valdoma A.Ratkevičiaus sporto mokykla Darbo uždaviniai: 1. Atskleisti teorinius sporto statinių valdymo ypatumus; 2. Išanalizuoti sporto statinių efektyvaus valdymo kriterijus; 3. Išanalizuoti A.Ratkevičiaus sporto mokyklos valdymo efektyvumą. Rezultatai ir išvados: 1. Darbo metu buvo atskleisti teoriniai sporto statinių efektyvaus valdymo aspektai. Išanalizavus mokslinę literatūrą paaiškėjo, kad sporto statinių valdymas – tai sudėtingas procesas. Sporto statinių valdymas apima tokias valdymo sritis, kaip: žmogiškųjų išteklių valdymas, infrastruktūros valdymas ir įrenginių panaudojimas, teikiamų paslaugų paketo formavimas, ir siūlymas rinkai. Sporto statinių vadovai taip pat turi mokėti spręsti finansines problemas. 2. Sporto objektų efektyvaus valdymo kriterijai išskiriami vadovaujantis ekonominio racionalumo ir organizacijos sistemos teorijomis. Pagal šias teorijas efektyvumas vertinamas tokiais kriterijais: sporto statinio rezultatų atitikimas keliamiems tikslams; efektyvus išteklių panaudojimas (veiklos vykdymas mažiausiomis finansinėmis sąnaudomis, sporto statinio užimtumas ir kt.); efektyvus išteklių valdymas (įrenginių priežiūra, statinio palaikymo politika ir kt.). 3. Atlikus tyrimą, paaiškėjo, kad A.Ratkevičiaus sporto mokykla yra valdoma neefektyviai. Nors pradėjus šiai įstaigai vadovauti naujam direktoriui, matomas ženklus efektyvumo pagerėjimas, tačiau šiuo metu jis... [toliau žr. visą tekstą] / The object of research: Management of A.Ratkeviciaus sports school The aim of work: to determine how effectively A.Ratkeviciaus sports school is being managed. The tasks of work: 1. To reveal theoretical side of ruling the sport facilities; 2. To analyze most effectiveness management criteria of sport facilities; 3. To analyze efficiency of management in A.Ratkeviciaus sports school. Conclusions: 1. The efficient aspects of the theoretical sports constructions was covered by the work. The analysis of the scientific literature came up with the results of the complexity and difficulties in the management of sports objects. Sports facilitie’s management covers the fields of human resource management, buildings managements and usage of machinery, creation of package for provided services and it's supply for the market. The executives of the sports constructions must be ready for facing the financial difficulties 2. Effective management of sports facilities are distinguished in accordance with the criteria of economic rationality and theories of organisation. According to these theories efficiency is evaluated by the following criteria: Reaching the targets; efficient use of resources (financial operating performance at the lowest cost, employment and sports facilities, etc.) efficient management of resources (equipment maintenance, building maintenance policy, etc.). 3. After research, it appeared that A.Ratkeviciaus sports school is not managed effectively. Although the... [to full text]

This research study is based on the cluster system model for effective management of schools in Namibia. with special reference to Erongo Education Region. The cluster system introduces a new perspective on the way the schools arc managed. It radically differs from the historically isolated school, employing individualistic approaches and management practices characterised by strong hierarchical structures and top down decision-making. The cluster system advocates shared decision-making, teamwork, collaboration. integration and networking. In other words clustering provides a superb climate for teachers, principals, parents and learners to interface with one another within a legitimate framework. Clustering is an effective management model that has also been implemented in developed countries such as England, the Netherlands and the United States of America. The research study involved 60 principals as respondents to a questionnaire on the cluster system, its problems and prospects. The major findings indicate that clustering enhances the quality of education through sharing of resources, exchange of ideas among teachers, and closer cooperation between schools. The study identifies numerous challenges in the implementation of the cluster system. These challenges include disparity between schools in the rural and urban areas, lack of reliable transport, lack of facilities and teaching materials in most schools, large distances between schools, teacher isolation and increased workload among personnel. However, if the challenges and prospects of clustering are put on a simple scale, the latter would probably outweigh the former completely. This means that clustering holds encouraging prospects for the education system in Namibia in general and Erongo Education Region in particular. An important finding in this regard is that the majority of the principals in the Erongo Education Region agree that the cluster system has the potential to champion and transcend in effective management of all schools within cluster centres. / Thesis (M.Ed.)--North-West University, Potchefstroom Campus, 2006.

Thesis (M. COM. (Accounting)) -- University of Limpopo, 2015 / Cost accounting has been seen as one of the most effective management tools in strengthening an organisation’s performance through effective decision making and systematic cost accounting formulation and implementation. Although cost accounting was more prevalent in the private sector and public sector, it is still insubstantial and unpopular in African traditional healing in the sense that there is limited literature or evidence that supports the use of cost accounting in African traditional healing. The main aim of this the study is to examine the need of cost accounting practices in African traditional healing and the reason for its partial application. In so doing, this requires examining the necessity of cost accounting practices’ adoption to improve product and service pricing in African traditional healing, examine the reasons for the partial application of cost accounting practices in African traditional healing and to suggest or recommend how the adoption of cost accounting practices can improve product and service pricing in African traditional healing. This research was undertaken with the traditional healers in the Makhuduthamaga Local Municipality. Data were collected through the focus group interview which was conducted with African traditional healers. One focus group interview was conducted with seven African traditional healers consisting of six females and one male participant. The research findings revealed that there is a need to facilitate decisions in traditional healing through cost accounting principles regarding the appropriate costing of products and services of the traditional healers through the provision of accurate cost accounting information in traditional healing. However, there were also a number of factors that encouraged traditional healers to use cost accounting in the context of African Traditional Healing and have confidence in integrated cost accounting in traditional healing.

The comments submitted by The South African Institute of Chartered Accountants (hereinafter referred to as “SAICA”) to the Discussion Paper issued by the South African Revenue Service (hereinafter referred to as “SARS”) in respect of Interpretation Note 61, included the following important introductory comments: “We heartily welcome and endorse the revised approach, which brings the South African interpretation closer to international norm. South Africa is too small an economy in the world to be out of step with the general consensus view, including the views of our main treaty partners (who are mainly OECD members). It also reduces the prospect of having to resort to a mutual agreement procedure; not to mention reducing the likelihood of litigation in the South African courts.” South Africa‟s approach to the determination of a legal person‟s “place of effective management” (hereinafter referred to as “POEM”) differs from the international approach and has resulted not only in adverse tax implications, but also in a lot of uncertainty for various taxpayers. / Dissertation (LLM)--University of Pretoria, 2013. / Mercantile Law / unrestricted

Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2008.

Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2008.

Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2008.

The purpose of this diploma thesis is to find an effective way of receivables management in a capital company running business in the field of agriculture. After thorough analysis of current state of receivables management several concepts of change and their application were proposed to effectively manage receivables.

Since the declaration of South Africa as the Gateway to Africa in 2010 by National Treasury, various changes have been made to South African legislation to make South Africa more attractive to foreign investors looking to expand their operations into Africa. The headquarter company regime was introduced with the purpose to provide a base from which these investments may be managed. From a tax perspective this regime eliminates or reduces specific taxes or rates of taxes for companies who elect to be classified as headquarter companies, provided that certain requirements are met. These requirements refer specifically to investments in qualifying foreign companies. The reference to foreign companies inevitably requires that the resident definition be considered. In South Africa residence of a person other than a natural person is the place where the company is incorporated, formed or established or the place of effective management which is a term subject to various interpretations. Regardless of the differences, all the interpretations refer to a senior level of management. Foreign incorporated companies with their place of effective management in South Africa are excluded from the definition should they qualify as controlled foreign companies with foreign business establishments subject to a high level of tax if the place of effective management is disregarded. The lack of skills in African countries as a product of shortfalls in the quality of education result in challenges to establish appropriately skilled management teams in these countries. When a centralised management team is set up at the headquarter company in South Africa the African subsidiaries risk being resident in South Africa and therefore the structure would not qualify for the benefits of the headquarter company regime. Further challenges arise when the exclusion to the resident definition is applied as shares held by a headquarter company are disregarded when the controlled foreign company status of the subsidiaries are determined. Therefore it is recommended that the headquarter company legislation be changed to correspond with successful regimes such as the Luxembourg and the Netherlands in that it does not only apply to foreign investment. It is further recommend that the resident definition be changed to exclude from the place of effective management test group structures that would comply with section 9I should the test be disregarded. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014

Since the declaration of South Africa as the Gateway to Africa in 2010 by National Treasury, various changes have been made to South African legislation to make South Africa more attractive to foreign investors looking to expand their operations into Africa. The headquarter company regime was introduced with the purpose to provide a base from which these investments may be managed. From a tax perspective this regime eliminates or reduces specific taxes or rates of taxes for companies who elect to be classified as headquarter companies, provided that certain requirements are met. These requirements refer specifically to investments in qualifying foreign companies. The reference to foreign companies inevitably requires that the resident definition be considered. In South Africa residence of a person other than a natural person is the place where the company is incorporated, formed or established or the place of effective management which is a term subject to various interpretations. Regardless of the differences, all the interpretations refer to a senior level of management. Foreign incorporated companies with their place of effective management in South Africa are excluded from the definition should they qualify as controlled foreign companies with foreign business establishments subject to a high level of tax if the place of effective management is disregarded. The lack of skills in African countries as a product of shortfalls in the quality of education result in challenges to establish appropriately skilled management teams in these countries. When a centralised management team is set up at the headquarter company in South Africa the African subsidiaries risk being resident in South Africa and therefore the structure would not qualify for the benefits of the headquarter company regime. Further challenges arise when the exclusion to the resident definition is applied as shares held by a headquarter company are disregarded when the controlled foreign company status of the subsidiaries are determined. Therefore it is recommended that the headquarter company legislation be changed to correspond with successful regimes such as the Luxembourg and the Netherlands in that it does not only apply to foreign investment. It is further recommend that the resident definition be changed to exclude from the place of effective management test group structures that would comply with section 9I should the test be disregarded. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014