A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) / According to South African domestic law, the term ‘place of effective management’ is ‘one of the tests used to determine the residency of a person, other than a natural person’ (South African Institute of Tax Practitioners, 2010, p.549). The term ‘place of effective management’ is not defined in the South African Income Tax Act 58 of 1962 and there is very limited case law in South Africa which deals specifically with the matter. In an attempt to clarify the term, the South African Revenue Service issued Interpretation Note 6: Resident: Place of effective management (persons other than natural persons) (2002) where, as noted by Olivier and Honiball (2008, p.82), ‘emphasis is placed on where important decisions are implemented and not where such decisions are taken’ as the ‘place of effective management’. This is contrary to international guidelines, which typically focus on where important decisions are taken (Olivier and Honiball, 2008, p.75). Key Words: Board of directors, central management and control, control, day-to-day decisions, Discussion Paper on Interpretation Note 6, Interpretation Note 6, key decision making, OECD Model Tax Convention, place of effective management

World Heritage sites are irreplaceable tourist destinations. These protected areas face many challenges and issues, which impact on their Organizational Behaviour (OB) and sustainability. World Heritage status holds considerable promise for economic and social growth, sustainability and development. To this effect UNESCO’S World Heritage Convention ensures that heritage sites around the world are recognized and protected and encourages participatory management. However, many organizational factors may negatively influence sustainability, for example the management or decisions-making style and fragmentation or miscommunication between stakeholders. World Heritage Sites are organizational groupings of stakeholders working together to achieve goals. OB views organizations as open systems with interrelated parts, interacting with the environment and influenced by organizational design, dynamics and stakeholder relationships. The primary objective of this study was to investigate the strategic level of OB of selected World Heritage sites in South Africa, namely the iSimangaliso Wetland Park and the Cradle of Humankind, in order to develop a Strategic Organizational Behaviour Framework to facilitate effective management and sustainability. An exploratory qualitative research approach provided rich descriptive data. The empirical phase involved non-probability sampling and data collection focusing on in-depth interviews with key stakeholders. The findings indicate that the manner in which World Heritage sites are managed influence the organizational culture, communication and the stakeholder relationships. There is a perceived discrepancy between ‘ideal’ OB and the actual experiences of the stakeholders. Issues of strategic concern were the organizational design and structure, in both cases found to exclude key stakeholders; the management style and behaviour, found to be mainly dictatorial and exclusive; and the organizational culture and communication, influenced by the particular management of the sites and experienced as closed and non-participatory. The relationships between strategic stakeholders were found to be flawed, resulting in the sustainability of these sites being questioned. The Strategic OB Framework developed here, is based on OB and Open Systems Theory principles and illustrates the interdependency and influence of the different strategic OB dimensions. Management must understand that positive organizational design, dynamics and relationships will lead to more effective management and sustainability. This Strategic OB Framework can inform management and contribute significantly to sustain the effective management and the continued success of World Heritage sites in South Africa. / Thesis (PhD)--University of Pretoria, 2009. / Human Resource Management / unrestricted

yes / Purpose Pharmaceuticals are a key input into healthcare operations and so their effective management is vital. This issue is of key importance in Thailand and is aligned with the Thailand’s 2nd National Logistics and Supply Chain Research Strategies (2012-2016) focusing on healthcare green logistics. Pharmaceuticals in hospitals account for more than 50% of the total hospital purchasing budget. Moreover, the overuse of medicine was generally found to be prevalent in Thai hospitals despite serious financial concerns. The aim of this study was twofold: Phase (i) to investigate the movement and lifecycle of pharmaceuticals within Thai hospital sites and Phase (ii) identify the GL practices that effectively control/minimize the use of pharmaceuticals. Research Approach Using a case research method six hospitals were examined, to give coverage of the different types/sizes, locations and a range of environmental performance issues. Hospital visits were undertaken during January to July 2014, to obtain data by using a multi-method approach: interviews, documentation reviews and in situ observation. Purposive respondent sampling was undertaken to ensure that data was collected from staff with experience of pharmaceutical management and a bespoke form of content analysis used for the data review before further cross-case analysis. Findings and Originality The result of Phase (i) revealed that pharmaceutical flows appeared to be sophisticated and problematic, caused by issues such as limited budget allocation, ineffective governmental processes, and the over-prescribing of medicine for chronic patients. The findings also identified effective GL practices such as: (i) prescribing medicines for only 1-2 months for some patient conditions/drug types and increasing the frequency of follow-up reviews, (ii) conducting a medicines return programme and (iii) having a clearly defined system of pharmaceutical product review. The outcomes of the study proposed key practices to support a Sustainable Health System at both policy and hospital levels. Within this were: (i) a representation of stakeholder views, (ii) the provision of healthcare education and communication, (iii) addressing self-health management issues and (iv) planned system review and improvement. The design and execution of such a system should be grounded in Thailand’s Sufficiency Economy Philosophy (SEP) concept. Research Impacts In the GL research paradigm public healthcare, developing nations, human elements and life-cycle products have received limited attention; this study therefore contributes to the reduction of these gaps. The SEP concept was highly recommended by the United Nations, instead of Sustainable Development, in addressing GL practices in Thai culture to promote sustainable health standards and this underpins the focus and the originality/impact of this study. Practical Impacts This study recommends that staff in Thai hospitals focus on effective pharmaceutical management to contribute to the sustainability of good GL practices (as identified) and to the design and delivery of a Sustainable Health System in Thailand. The study presents guidance and support to do this.

This study focuses on the effective management in public schools in South Africa and the impact this may have on quality education. An investigation into what is regarded as effective management is done and looks at the different role players that are responsible for a school’s management. In this study the primary focus was principals. The concept of quality education was also investigated and other elements that could influence the outcomes of quality education was discussed. This study also looked at the major projects and studies currently being done to investigate school effectiveness. Research questions and objectives were formulated through an extensive literature review and research data was collected by means of a quantitative research method. The responses were analised by means of statistical methods and the findings discussed, which included some major findings about the link between non-monetary inputs, socio-economic conditions of learners and the teacher-learner ratio’s that have an impact on the quality of education given to learners. Based on these findings, recommendations for principals were made to increase the effective management of schools, as well as recommendations for further studies. / MBA, North-West University, Potchefstroom Campus, 2015

This study focuses on the effective management in public schools in South Africa and the impact this may have on quality education. An investigation into what is regarded as effective management is done and looks at the different role players that are responsible for a school’s management. In this study the primary focus was principals. The concept of quality education was also investigated and other elements that could influence the outcomes of quality education was discussed. This study also looked at the major projects and studies currently being done to investigate school effectiveness. Research questions and objectives were formulated through an extensive literature review and research data was collected by means of a quantitative research method. The responses were analised by means of statistical methods and the findings discussed, which included some major findings about the link between non-monetary inputs, socio-economic conditions of learners and the teacher-learner ratio’s that have an impact on the quality of education given to learners. Based on these findings, recommendations for principals were made to increase the effective management of schools, as well as recommendations for further studies. / MBA, North-West University, Potchefstroom Campus, 2015

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.

<p>This study identifies the competencies needed by a multi-cultural project manager, and investigates a potential link between conflict management styles and national culture. It takes as its base the assumption that cultural differences are demonstrated during conflict, and may in fact be the cause of the conflict. As a result, the manager of a multi-cultural project team must be able to manage conflict constructively in order to realise the full potential of the team.</p><p>The research begins by reviewing literature on project management, national culture, and conflict. A survey was performed on over 60 individuals from various cultural backgrounds, to analyse patterns in their methods of handling conflict. The study shows that there is in fact a link between different cultures and different management styles.</p>

This study identifies the competencies needed by a multi-cultural project manager, and investigates a potential link between conflict management styles and national culture. It takes as its base the assumption that cultural differences are demonstrated during conflict, and may in fact be the cause of the conflict. As a result, the manager of a multi-cultural project team must be able to manage conflict constructively in order to realise the full potential of the team. The research begins by reviewing literature on project management, national culture, and conflict. A survey was performed on over 60 individuals from various cultural backgrounds, to analyse patterns in their methods of handling conflict. The study shows that there is in fact a link between different cultures and different management styles.

Magistro darbu siekta ištirti lyderystės raišką ir poveikį Šiaulių miesto bendrojo lavinimo mokyklų valdymui. Tuo tikslu išnagrinėta mokslinė literatūra, dokumentai apie Švietimo organizacijos vadovų lyderystę bei efektyvų valdymą; ištirta lyderystės raiška Šiaulių bendrojo lavinimo mokyklų vadovų tarpe; identifikuoti efektyvios organizacijos požymiai bei ištirtas lyderystės poveikis Šiaulių miesto mokyklų efektyviam valdymui. Tyrimo metu buvo identifikuoti vadovų tipai: darnus, autokratinis, biurokratinis, liberalus, transakcinis, transformacinis, į užduotį ir į darbuotojus orientuotas. Nustatyta, jog Šiaulių miesto bendrojo lavinimo mokyklų vadovams yra būdingas darnus, į darbuotojus orientuotas bei transformacinis lyderiavimo stiliai. Iškelta hipotezė, kad bendrojo lavinimo mokyklų vadovo veikloje galima rasti lyderystės raiškos sąsają su efektyviu valdymu pasitvirtino, nes nustatytas statistiškai reikšmingas stiprus ryšys tarp darnaus lyderio savybių ir inovatyvios, tikslo siekiančios kolegialios mokyklos. Vidutinis statistiškai reikšmingas ryšys nustatytas tarp darnaus lyderio savybių ir atviros mokyklos; į darbuotojus orientuoto lyderio savybių ir inovatyvios, atviros, tikslo siekiančios, kolegialios mokyklos; transformacinio lyderio savybių ir atviros, tikslo siekiančios kolegialios mokyklos. Tai galima teigti, jog dauguma Šiaulių miesto bendrojo lavinimo mokyklų vadovai gali būti įvardijami, kaip lyderiai, gebantys kurti komandą, rodyti asmeninį pavyzdį, skatinti... [toliau žr. visą tekstą] / The objectives of master's work are to research the expression of leadership and its influence on the management of general education schools of Siauliai city. On his purpose the scientifis literature, documents about the leadership and effective management of the leaders of educational institutions were scrutinized; the expression of leadership among the leaders of general education schools of Siauliai was examined; the features of effective organisation were identified and the influence of the leadership on the effective management of schools of Siauliai was examined as well. During the researchers the following types of leaders were identified: sustainable, autocratic, bureaucratic, liberal, transaction, transformational and oriented towards tasks and employees. It was found out that such styles of leadership as sustainable, oriented towards employees and transformational are typical for the leaders of the general education schools of Siauliai. The raised hypothesis that it is possible to find the connection between the expression of leadership and effective management in the work of the leaders of general education schools was proved, because statistically strong connection between sustainable leaderan innovative and purposeful, collegial school was identified. Statistically medium meaningful connection was identified between sustainable leader and open school, between the leader, oriented towards the employees and purposeful, collegial school, between... [to full text]

Baigiamajame darbe analizuojama lyderystė kaip efektyvaus švietimo organizacijos valdymo prielaida. Darbo įvade atskleidžiamas analizuojamos temos aktualumas ir ištirtumas, remiantis moksline literatūra iškeltas darbo tikslas ir jo įgyvendinimui reikšmingi uždaviniai. Pirmasis darbo skyrius skirtas lyderystės sampratos ir raidos analizei, atsiskleidžiant lyderystės reiškiniui kaip efektyvaus švietimo organizacijos valdymo prielaidai. Antrajame darbo skyriuje atliekama kiekybinių ir kokybinio tyrimo duomenų analizė. Darbo pabaigoje pateikiamos jį apibendrinančios išvados ir rekomendacijos. / There is analysed the leadership like precondition of effective managment in educational organization in this final thesis. The introduction gives the actuality and exploration of the theme. The scientific literature is the base of the aim and the main tasks of the work. and Baigiamajame darbe analizuojama lyderystė kaip efektyvaus švietimo organizacijos. The first chapter is dedicated for the analysis of the conception of leadership and it‘s evolution. It helps to reveal the leadersip like precondition of effective managment in educational organization. The analysis of the quantative and qualitative research is presented in the second chapter of the work. The conclusions and recomendation are adduced at the end of the work.