Contemporary debates in ethics are characterised by opposing views that appear to be irreconcilable. Rational debates seem to be making no headway due to the fact that the incompatibilities of the different views seem to lie within the very premises of the different arguments. These debates acquire an interminable character, because representatives of the different standpoints refuse to accept each others’ premises. MacIntyre attributes this state of affairs to the failure of the Enlightenment project. In their attempt to create a universally valid moral system the Enlightenment philosophers discredited the ethical traditions and emphasized reason as the only authority on these matters. The supposedly “universal” rational arguments are built on premises the Enlightenment thinkers inherited from the exact same ethical traditions whose authority they consciously undermined. The irony of the Enlightenment project is therefore that it caused its own failure. MacIntyre believes that the Enlightenment thinkers were mistaken in undermining the authority of all the ethical traditions. He argues that the authority of the critical traditions is legitimate. A critical tradition is a moral tradition where some form of rational enquiry is embodied in the tradition itself. MacIntyre defends the authority of the Aristotelian tradition as the critical tradition per se. In my own enquiry I defend the authority of the Stoic tradition. I attempt to point out the flaws in MacIntyre’s understanding of the Stoics and argue that in some respects the Stoic tradition is a better alternative to the Aristotelian one. After having justified the authority of the Stoic tradition I take a closer look at what their ethics entail. The Stoics have what Cottingham refers to as a “synoptic” conception of philosophy. This means that they tried to integrate all the aspects of human understanding into a single system. Therefore, if one wishes to give a comprehensive picture of their ethics it is necessary to explain their philosophical work on physics and logic as well. I do so by comparing their understanding of physics to the contemporary understanding thereof. The Stoics believed that philosophy is not an abstract theoretical discipline, but rather a way of life. Theoretical arguments play an important role in so far as it helps us to comprehend the nature of the good, but ultimately philosophy is about helping us to live a good life. In light of this understanding I argue that they conceived of ethics as the art of living. The Stoics also believed that one could practice ethics as a form of therapy for our emotions. They believed that emotions such as anger and depression are caused by misguided ways of thinking and that ultimately the good life would cultivate our spirit and enable us to become more resistant to these types of emotions. Simultaneously it will enable us to experience more rational emotions such as joy. The ultimate aim of my research project is to highlight the important contributions the Stoics can make to the crisis we are currently experiencing in ethical discourse. / Dissertation (MA (Philosophy))--University of Pretoria, 2007. / Philosophy / unrestricted

Text in Afrikaans / Hierdie navorsing handel oor die pastorale begeleiding van 'n gemeentediensjaarspan deur 'n pastorale berader. Die studie is kwalitatief van aard en vind plaas binne die diskoers van praktiese teologie. Die pastoraal-narratiewe metodologie wat aangewend is in die begeleidingsproses, en die narratiewe mikrokaarte van onderskeidelik not-knowing, deursigtigheid, ekstemalisering, dekonstruksie, her-skrywe, rituele, die vermyding van 'n taal van tekortkoming, briewe, re-membering, metafore, die skep van 'n gehoor, vraagstelling en reflektering word bespreek. De Jongh van Arkel se onderskeidings vir die pastoraat word indringend bespreek. Besondere aandag word geskenk aan die vierde onderskeiding wat hy byvoeg, naamlik pastorale terapie. Die navorsing is gerig op almal wat betrokke is by die opleiding en begeleiding van diensjaarspanne, asook op gemeentes wat diensjaarspanne huisves. Voorstelle vir die toekomstige opleiding en begeleiding van diensjaarspanne word gemaak. / This research deals with the pastoral accompaniment (by a pastoral counsellor) of a congregational team that does a service year for Christ. The study is of a qualitative nature and takes place within the discourse of practical theology. The pastoral-narrative methodology that is used in the counselling process, and the narrative micro maps of notknowing, transparency, externalisation, deconstruction, re-authoring, rituals, the avoidance of a language of shortcoming, letters, re-membering, metaphors, the creation of an audience, questioning and reflection, are discussed. De Jongh van Arkel's distinctions for the pastorate are discussed in detail. Special attention is paid to the fourth distinction that he makes, namely pastoral therapy. The research is directed towards everyone who is involved in the training and accompaniment of teams that do a service year for Christ, as well as congregations who host teams that do a year of service. Suggestions for future training and accompaniment of such teams are made. / Theology / M. Th.

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Text in English with abstracts in English, Afrikaans and isiXhosa / Herman Charles Bosman (1905–1951) remains a popular South African writer, despite the frequent occurrence of the offensive k-word for black people in his writings. Although the discipline of Translation Studies is presently dominated by ethical considerations, there are reasons to believe that ethical issues have been neglected in recent translations of Bosman’s English short stories into Afrikaans. His translators, Griebenow and De Lange, have conformed to a simplistic fidelity-driven perception of ethics, while more attention should have been paid to “sensitive” aspects of the original. The research problem is how this gap that exists in translation practice can be addressed, which in turn raises the question: How would one translate Bosman’s stories in an ethically responsible manner for the twenty-first century? This study not does deal with all of Bosman’s short stories but focuses on the Oom Schalk Lourens ones as these demonstrate the research problem best. Thus, the data consist of existing texts in printed form. The following stories have been selected for comparative analysis: “Makapan’s Caves”, “The Rooinek”, “The Gramophone”, “Mafeking Road”, “Splendours from Ramoutsa”, “Unto Dust”, and “Funeral Earth”. Since excerpts from the original and their corresponding translations are compared, translator style is inevitably included in the discussion. A committed approach, which considers translation as an activist and interventionist cultural activity (Brownlie 2011), forms the analytical framework of this study. The analyses indicate that Griebenow and De Lange have retained the offensive racial epithets of the source texts, rather than toning them down for modern target-text readers. Thus, the translators have been faithful to a dead author, instead of taking the socio-cultural and political context of reception into consideration. From a committed stance, I would strongly recommend that derogatory racial epithets, found in older texts, should be subdued in current translations. Otherwise, it may be better not to translate at all, as Pym (2012) suggests. Owing to translators’ responsibility for the effects of their translations on their readers, and South Africa’s political transformation to a democracy in which all people are deemed equal before the law, the use of racist language, is totally unwarranted. / Herman Charles Bosman (1905–1951) bly ʼn gewilde Suid-Afrikaanse skrywer, ten spyte van die gereelde voorkoms van die neerhalende k-woord vir swart mense in sy werk. Hoewel die dissipline, Vertaalkunde, tans deur etiese vraagstukke oorheers word, is daar rede om te vermoed dat etiese kwessies afgeskeep is in die onlangse vertalings van Bosman se Engelse kortverhale in Afrikaans. Die vertalers, Griebenow en De Lange, vereenselwig etiek met getrouheid aan die skrywer, in plaas daarvan om meer aandag te skenk aan “sensitiewe” aspekte van die oorspronklike. Die navorsingsprobleem is hoe om hierdie gaping in vertaalpraktyk aan te spreek: Hoe behoort Bosman se verhale op ʼn etiese, verantwoordelike wyse vertaal te word vir die een-en-twintigste eeu? Hierdie studie fokus op Bosman se oom Schalk Lourens-verhale wat die navorsingsprobleem die beste illustreer. Die data is derhalwe saamgestel uit bestaande tekste in gedrukte vorm. Die volgende verhale is vir vergelykende ontleding gekies: “Makapan’s Caves”, “The Rooinek”, “The Gramophone”, “Mafeking Road”, “Splendours from Ramoutsa”, “Unto Dust”, en “Funeral Earth”. Aangesien grepe uit die brontekste en die vertalings daarvan vergelyk word, is vertalerstyl noodwendig deel van die bespreking. ʼn Betrokke benadering waarvolgens vertaling as ʼn aktivistiese en intervensionistiese kulturele aktiwiteit beskou word (Brownlie 2011), vorm die ontledingsraamwerk van die studie. Die ontledings dui daarop dat Griebenow en De Lange die rassistiese skeldname van die oorspronklike behou het, in plaas daarvan om dit “sagter” uit te druk vir hedendaagse doeltaallesers. Die vertalers was getrou aan ʼn afgestorwe skrywer, eerder as om die sosiokulturele en -politiese konteks van resepsie in ag te neem. Vanuit ʼn betrokke standpunt sou ek sterk aanbeveel dat neerhalende, rassistiese benamings wat in ouer tekste voorkom, gedemp moet word in hedendaagse vertalings. Anders sou dit beter wees om hoegenaamd nie te vertaal nie, soos Pym (2012) voorstel. Vanweë vertalers se verantwoordelikheid vir die effek van hul vertalings op hul lesers, en Suid-Afrika se politiese transformasie in ʼn demokrasie waar alle mense gelyk geag word voor die wet, is die gebruik van rassistiese taal verregaande. / UHerman Charles Bosman (1905-1951) ngomnye wababhali abaphume izandla baseMzantsi Afrika, nangona iincwadi zakhe zizele ligama elingamkelekanga eliqala ngo-k elibhekiselele kubantu abantsundu. Nangona Izifundo Zoguqulo zikuthathela ingqalelo ukunanzwa kweenqobo ezisesikweni xa kuguqulelwa, kukho izizathu ezibangela ukuba kukholeleke ukuba imiba engeenqobo ezisesikweni iye yatyeshelwa xa bekuguqulelwa kwiAfrikaans amabali amafutshane kaBosman abhalwe ngesiNgesi. UGriebenow noDe Lange abangabaguquli bathande ukulandela uluvo olubonisa intembeko kumbhali, endaweni yokugxila kwimiba “enobuethe-ethe” ekwisicatshulwa sentsusa. Injongo yolu phando kukufumana indlela esinokuvalwa ngayo esi sikhewu kwimisebenzi yoguqulelo, nto leyo ebangela ukuba kubekho imibuzo ethi: Umntu angawaguqula njani amabali amafutshane kaBosman kwinkulungwane yamashumi amabini ananye apho umguquli azithathela ingqalelo iinqobo ezisesikweni. Olu phando aluwahlautyi onke amabali amafutshane kaBosman, koko lugxila kuphela kula ka-Oom Schalk Lourens kuba ingawo ayivelisa kakuhle le ngxaki/njongo yophando. Izicatshulwa ezihlalutywayo zezishicilelweyo kuphela. Amabali akhethelwe ukuthelekiswa nokuhlalutywa ngala: “Makapan’s Caves”, “The Rooinek”, “The Gramophone”, “Mafeking Road”, “Splendours from Ramoutsa”, “Unto Dust”, and “Funeral Earth”. Njengoko kuthelekiswa iziqendwana ezikula mabalana neenguqulelo zawo, isimbo sokubhala sabaguquli siyaqukwa kolu hlalutyo. Isakhelo sohlalutyo esisetyenzisiweyo kolu phando seso sisekelwe kwiingcamango zikaBrownlie (2011) ezihlela uguqulelo njengesenzo senkcubeko sokuphembelela nokungenelela. Uhlalutyo lubonisa ukuba uGriebenow noDe Lange bawagcinile amagama ocalucalulo ngokobuhlanga anyelisayo asetyenziswe kwizicatshulwa zentsusa, endaweni yokuwatshintsha ngelokulungiselela abafundi ekujoliswe kubo beli xesha. Abaguquli ke ngoko baye bathembeka kakhulu kumbhali owaswelekayo endaweni yokuthathela ingqalelo imeko yokwamkelekileyo ngokwezopolitiko nentlalo. Ndiphakamisa ukuba amagama anyelisayo ocalucalulo ngokobuhlanga asetyenziswe kwiimbalo zakudala athonyalaliswe okanye atshintshwe kwiinguqulelo zangoku. Kungenjalo, kungcono kungenziwa nguqulelo kwaphela njengoko ecebisa uPym (2012). Ngenxa yoxanduva olusemagxeni abaguquli ngeziphumo zeenguqulelo zabo kubafundi bazo, nokutshintsha kwemeko yezopolitiko yoMzantsi Afrika itshintshela kwidemokhrasi apho abantu balinganayo ngokomthetho, ukusetyenziswa kolwimi olucalulayo akwamkelekanga. / Linguistics and Modern Languages / D. Litt. et Phil. (Linguistics with specialisation in Translation Studies)

Text in Afrikaans / Hierdie navorsing handel oor die pastorale begeleiding van 'n gemeentediensjaarspan deur 'n pastorale berader. Die studie is kwalitatief van aard en vind plaas binne die diskoers van praktiese teologie. Die pastoraal-narratiewe metodologie wat aangewend is in die begeleidingsproses, en die narratiewe mikrokaarte van onderskeidelik not-knowing, deursigtigheid, ekstemalisering, dekonstruksie, her-skrywe, rituele, die vermyding van 'n taal van tekortkoming, briewe, re-membering, metafore, die skep van 'n gehoor, vraagstelling en reflektering word bespreek. De Jongh van Arkel se onderskeidings vir die pastoraat word indringend bespreek. Besondere aandag word geskenk aan die vierde onderskeiding wat hy byvoeg, naamlik pastorale terapie. Die navorsing is gerig op almal wat betrokke is by die opleiding en begeleiding van diensjaarspanne, asook op gemeentes wat diensjaarspanne huisves. Voorstelle vir die toekomstige opleiding en begeleiding van diensjaarspanne word gemaak. / This research deals with the pastoral accompaniment (by a pastoral counsellor) of a congregational team that does a service year for Christ. The study is of a qualitative nature and takes place within the discourse of practical theology. The pastoral-narrative methodology that is used in the counselling process, and the narrative micro maps of notknowing, transparency, externalisation, deconstruction, re-authoring, rituals, the avoidance of a language of shortcoming, letters, re-membering, metaphors, the creation of an audience, questioning and reflection, are discussed. De Jongh van Arkel's distinctions for the pastorate are discussed in detail. Special attention is paid to the fourth distinction that he makes, namely pastoral therapy. The research is directed towards everyone who is involved in the training and accompaniment of teams that do a service year for Christ, as well as congregations who host teams that do a year of service. Suggestions for future training and accompaniment of such teams are made. / Theology / M. Th.

Text in Afrikaans with summaries in Afrikaans and English / Despite the fact that many people in South Africa are affected by divorce, not much research is done on divorce recovery. This study on divorce recovery is shaped by a feminist theological perspective and a postmodem social constructionist discourse. As qualitative research, narrative group work was embarked on over a period of a year with five women who went through divorce. Through therapeutic letters different themes emerged. These themes formed the focus for each chapter and are enriched by relevant literature reflections. In the first chapter the stark reality of divorce in South Africa, the discursive positioning, epistemology and research methodology are discussed, and the stories of the participants are told. Divorce is deconstructed by the participants as resistance to patriarchy and not only an interpersonal crisis. The majority of claimants in divorce cases in South Africa are women. The dominant oppressive biblical discourse that divorce is always sin is reconstructed. An alternative religious discourse is co-constructed amongst the participants: that divorce under certain circumstances is God's will for women who are caught in humiliating and oppressive marriages. The various spheres of life that women reconstruct after divorce are discussed. These include: • practical matters such as the legal proceedings, housing and finances • emotional reconstruction where emotions such as fear. senses of guilt, and rage from a feminist perspective view are discussed. • reconstruction of social relations which includes aspects such as the relation with the former husband, family, new male friends and children • spiritual reconstruction which includes a feminist perspective on the Bible, sin, the will of God, and also a divorce ritual • the reconstruction of identity. Finally the five participants' reconsructed stories are told. / Ten spyte daarvan dat baie mense in Suid-Afrika deur egskeiding geraak word, word daar nie veel navorsing oor egskeidingsherstel gedoen nie. Hierdie studie oor egkeidingsherstel word gedoen vanuit 'n feministies teologiese perspektief en 'n sosiale konstruksieteorie diskoers. Oor 'n tydperk van 'n jaar is deur middel van kwalitatiewe navorsing saam met vyf vroue wat deur egskeiding geraak is, groepswerk gedoen. Uit die terapeutiese briewe wat geskryf is het verskillende temas uitgekristalliseer. Hierdie temas het die grondslag gevorm vir elke hoofstuk wat deur 'n relevante literatuurstudie aangevul is. In die eerste hoofstukke word die harde werklikhede van egskeiding, die diskoersposionering, epistemologie en navorsingsmetodiek bespreek. Die verhale van die deelnemers word vertel. Egskeiding word deur die deelnemers dekonstrueer as weerstand teen patriargie en nie net 'n interpersoonlike krisis nie. Die meerderheid eisers in egskeidingsgedinge in Suid-Afrika is vroue. Die onderdrukkend dominante Bybelse diskoers dat egskeiding altyd sonde is word rekonstrueer. 'n Alternatiewe godsdienstige diskoers, dat egskeiding vir vroue wat in vernederende en onderdrukkend huwelik vasgevang is, onder sekere omstandighede die wil van God kan wees, word saam met die deelnemers rekonstrueer. Die verskillende lewensterreine wat vroue na egskeiding rekonstrueer, word bespreek. Dit sluit in: • praktiese aangeleenthede soos die regsproses, behuising en finansies • emosionele rekonstruksie wat emosies soos angs, skuldgevoelens en woede word vanuit 'n feministiese perspektiefbespreek • spirituele rekonstruksie wat 'n feministiese perspektief op die Bybel, sonde, die wil van God en 'n egskeidingsritueel insluit • die rekonstruksie van identiteit Ten slotte word die vyf deelnemers se nuwe verhale vertel. / Practical Theology / D.Th. (Pastoral Therapy)

Text in Afrikaans with summaries in Afrikaans and English / Despite the fact that many people in South Africa are affected by divorce, not much research is done on divorce recovery. This study on divorce recovery is shaped by a feminist theological perspective and a postmodem social constructionist discourse. As qualitative research, narrative group work was embarked on over a period of a year with five women who went through divorce. Through therapeutic letters different themes emerged. These themes formed the focus for each chapter and are enriched by relevant literature reflections. In the first chapter the stark reality of divorce in South Africa, the discursive positioning, epistemology and research methodology are discussed, and the stories of the participants are told. Divorce is deconstructed by the participants as resistance to patriarchy and not only an interpersonal crisis. The majority of claimants in divorce cases in South Africa are women. The dominant oppressive biblical discourse that divorce is always sin is reconstructed. An alternative religious discourse is co-constructed amongst the participants: that divorce under certain circumstances is God's will for women who are caught in humiliating and oppressive marriages. The various spheres of life that women reconstruct after divorce are discussed. These include: • practical matters such as the legal proceedings, housing and finances • emotional reconstruction where emotions such as fear. senses of guilt, and rage from a feminist perspective view are discussed. • reconstruction of social relations which includes aspects such as the relation with the former husband, family, new male friends and children • spiritual reconstruction which includes a feminist perspective on the Bible, sin, the will of God, and also a divorce ritual • the reconstruction of identity. Finally the five participants' reconsructed stories are told. / Ten spyte daarvan dat baie mense in Suid-Afrika deur egskeiding geraak word, word daar nie veel navorsing oor egskeidingsherstel gedoen nie. Hierdie studie oor egkeidingsherstel word gedoen vanuit 'n feministies teologiese perspektief en 'n sosiale konstruksieteorie diskoers. Oor 'n tydperk van 'n jaar is deur middel van kwalitatiewe navorsing saam met vyf vroue wat deur egskeiding geraak is, groepswerk gedoen. Uit die terapeutiese briewe wat geskryf is het verskillende temas uitgekristalliseer. Hierdie temas het die grondslag gevorm vir elke hoofstuk wat deur 'n relevante literatuurstudie aangevul is. In die eerste hoofstukke word die harde werklikhede van egskeiding, die diskoersposionering, epistemologie en navorsingsmetodiek bespreek. Die verhale van die deelnemers word vertel. Egskeiding word deur die deelnemers dekonstrueer as weerstand teen patriargie en nie net 'n interpersoonlike krisis nie. Die meerderheid eisers in egskeidingsgedinge in Suid-Afrika is vroue. Die onderdrukkend dominante Bybelse diskoers dat egskeiding altyd sonde is word rekonstrueer. 'n Alternatiewe godsdienstige diskoers, dat egskeiding vir vroue wat in vernederende en onderdrukkend huwelik vasgevang is, onder sekere omstandighede die wil van God kan wees, word saam met die deelnemers rekonstrueer. Die verskillende lewensterreine wat vroue na egskeiding rekonstrueer, word bespreek. Dit sluit in: • praktiese aangeleenthede soos die regsproses, behuising en finansies • emosionele rekonstruksie wat emosies soos angs, skuldgevoelens en woede word vanuit 'n feministiese perspektiefbespreek • spirituele rekonstruksie wat 'n feministiese perspektief op die Bybel, sonde, die wil van God en 'n egskeidingsritueel insluit • die rekonstruksie van identiteit Ten slotte word die vyf deelnemers se nuwe verhale vertel. / Philosophy, Practical and Systematic Theology / D.Th. (Pastoral Therapy)

Abstract in English, Afrikaans and Sepedi / The auditing profession is facing criticism for audit firms being associated with clients with a poor ‘tone at the top’ despite auditors being required to assess a company’s ‘tone at the top’, both prior to and during an audit. A problem arises if, should auditors perform an inappropriate ‘tone at the top’ assessment, they may be associated with an unethical company. Moreover, such an inappropriate assessment may result in an incorrect risk of material misstatement assessment and, consequently, an inappropriate audit opinion on the financial statements of the company. A qualitative research approach and a multiple case study design were used to understand how auditors assess a company’s ‘tone at the top’. An audit partner from six JSE-accredited audit firms and senior inspectors from the IRBA were interviewed. It was found that the participating auditors assess a company’s ethical leadership, ethical culture, the governance role of the audit committee and compliance with laws and regulations when assessing a company’s ‘tone at the top’ while adhering to quality control principles. Despite the participants acknowledging both that ‘tone at the top’ assessments are conducted during the pre-engagement and planning of an audit and that the audit engagement partner is responsible for these assessments, there was a lack of evidence in the audit files supporting these assessments. The study findings may enable audit firms to include guidance in their audit methodologies on ‘tone at the top’ assessments and in documenting such assessments and may also assist the IRBA in providing guidance and training to auditors on ‘tone at the top’ assessments. / Die ouditprofessie staar kritiek in die oë as gevolg van die feit dat ouditfirmas geassosieer word met kliënte met 'n swak “karakter aan die hoof”, ten spyte daarvan dat van ouditeurs vereis word om 'n maatskappy se “karakter aan die hoof” voor en tydens 'n oudit te assesseer. Die probleem is dat indien ouditeurs 'n onvanpaste assessering van die “karakter aan die hoof” uitvoer, hulle met 'n onetiese maatskappy geassosieer kan word. Boonop kan so 'n onvanpaste assessering aanleiding gee tot 'n verkeerde assessering van die risiko van wesenlike wanvoorstelling en, gevolglik, 'n onvanpaste ouditmening oor die finansiële state van die maatskappy. 'n Kwalitatiewe navorsingsbenadering en 'n veelvoudige gevallestudie-ontwerp is gebruik om te verstaan hoe ouditeurs 'n maatskappy se “karakter aan die hoof” assesseer. Onderhoude is met ouditvennote van ses ouditfirmas wat deur die JSE geakkrediteer word en senior inspekteurs van die IRBA gevoer. Daar is bevind dat die deelnemende ouditeurs 'n maatskappy se etiese leierskap, etiese kultuur, die beheerrol van die ouditkomitee en voldoening aan wette en regulasies assesseer wanneer 'n maatskappy se “karakter aan die hoof” geassesseer word terwyl aan gehaltebeheerbeginsels voldoen word. Ten spyte daarvan dat die deelnemers erken dat assesserings van “karakter aan die hoof” uitgevoer word tydens die vooraanstelling en beplanning van ’n oudit en dat die ouditaanstellingsvennoot verantwoordelik is vir hierdie assesserings, is daar 'n gebrek aan bewyse in die ouditlêers wat hierdie assesserings steun. Die studie se bevindings kan ouditfirmas in staat stel om leiding in hulle ouditmetodologieë in te sluit vir assesserings van “karakter aan die hoof” en om sodanige assesserings te dokumenteer, en dit kan die IRBA ook help om leiding en opleiding aan ouditeurs te gee vir sulke assesserings. / Profešene ya go hlakiša e lebane le tshekatsheko ka lebaka la difeme tša tlhakišo tšeo di amanywago le badirelwa ba ‘boikgafo le boetapele bja taolo’ bja go fokola, le ge bahlakiši ba nyakega go lekola ‘boikgafo le boetapele bja taolo’ bja khamphani, bobedi pele ga le nakong ya tlhakišo. Bothata bo tšwelela ge, go ka direga gore bahlakiši ba dire tekolo ya ‘boikgafo le boetapele bja taolo’ yeo e sego ya maleba, ba ka amanywa le khamphani ya go se be le maitshwaro. Gape, tekolo yeo e sego ya maleba, e ka tšweletša kotsi ya tekolo ya setatamente se se fošagetšego sa materiale gomme, ka gona, kgopolo ya tlhakišo yeo e sego ya maleba mo setatamenteng sa ditšhelete sa khamphani. Mokgwa wa dinyakišišo tša temogo le moakanyetšo wa tshepetšo ya dinyakišišo di šomišitšwe go kwešiša ka moo bahlakiši ba lekolago ‘boikgafo le boetapele bja taolo’ bja khamphani. Badirišani ba tlhakišo go tšwa femeng ya bahlakiši yeo e dumeletšwego ya JSE le bahlahlobibagolo go tšwa IRBA ba boledišitšwe. Go utollotšwe gore bahlakiši bao ba kgathago tema ba lekotše boetapele bja maitshwaro bja khamphani, setšo sa maitshwaro, mošomo wa taolo wa komiti ya tlhakišo le go obamela melao le melawana ge go lekolwa ‘boikgafo le boetapele bja taolo’ wa khamphani mola go latelwa mekgwa ya taolo ya boleng. Le ge bakgathatema ba amogela bobedi gore ditekolo tša ‘boikgafo le boetapele bja taolo’ di dirwa nakong ya peakanyo ya pele le thulaganyo ya difaele tša tlhakišo tšeo di thekgago ditekolo tše, ga se gwa ba le bohlatse ka mo difaeleng tša tlhakišo tšeo di thekgago ditekolo tše. Dikutollo tša dinyakišišo di ka thuša difeme tša tlhakišo go akaretša tlhahlo mo mekgweng ya bona ya tlhakišo mo go ditekolo tša ‘boikgafo le boetapele bja taolo’ le go ngwala ditekolo tšeo, gape di ka thuša gape IRBA ka go fa tlhahli le tlhahlo go bahlakiši mo ditekolong tšeo. / Business Management / M. Phil. (Accounting Sciences)

Abstracts in English, Afrikaans and Zulu / In this study, social exclusion in an independent, faith-based girl’s school in South Africa was investigated. Bullying is widely recognised as being unacceptable and is addressed by many schools in the form of anti-bullying policies. However, on ongoing basis, girls are being socially excluded from relationships and because this behaviour is often so subtle, it is neither recognised as a form of bullying nor is it being addressed within schools. Theologians argue that educational institutions ought to evaluate the ethical dimension of knowledge construction and that a focus on moral norms, values and virtues need to be a fundamental part of such communities, so that the well-being of its members is fostered. Unless problems such as social exclusion are understood from a theological-ethical perspective, it is unlikely that there will be a permanent change in girls’ behaviour. Changing societies that accommodate bullying requires changes in perspectives, attitudes and behaviour, and schools can make a significant contribution in providing a community in which every child feels accepted and is afforded dignity. This study offers a theoretical-ethical perspective of social exclusion and draws on insights from the fields of theological ethics, sociology, psychology and anthropology. The reasons why girls are socially excluded, the girls’ and the school’s systemic patterns of behaviour and what educators can do to develop an inclusive community are identified. To determine to what extent the theory was supported, alumnae were asked to complete the questionnaires and be interviewed. Some staff members also completed questionnaires and agreed to be interviewed. The findings of the empirical research indicated that the theoretical research was largely supported. Some interesting observations emerged from the questionnaires and interviews that expanded the understanding of social exclusion. One important finding was that the girls who are being excluded from social relationships feel that they are to blame and that they somehow deserve to be excluded. They experience strong feelings of shame as well as loss of self-esteem. This prevents them from discussing or reporting the problem and therefore the structures that are in place for such reporting are not effective. Another important finding was that there is a disconnection between the girls and the staff regarding the effectiveness of current interventions. Therefore, based on the theoretical research and the findings of the empirical data, this dissertation makes recommendations for establishing a community that promotes the well-being and dignity of all. / In hierdie studie is ondersoek ingestel na sosiale uitsluiting in ’n onafhanklike, geloofsgebaseerde meisieskool in Suid-Afrika. Treitering word wyd as onaanvaarbaar erken en word deur baie skole in die vorm van anti-treiterbeleide aangeroer. Dit is egter so dat baie meisies voortdurend op sosiale vlak uit verhoudings gesluit word en omdat hierdie gedrag so subtiel is, word dit nie as ’n vorm van treitering erken nie en dit word ook nie in skole aangespreek nie. Teoloё voer aan dat opvoedkundige instellings die etiese dimensie van kenniskonstruksie behoort te evalueer en dat ’n fokus op morele norme, waardes en deugde noodwendig ’n fundamentele deel van sodanige gemeenskappe behoort te wees sodat die welsyn van gemeenskapslede bevorder kan word. Tensy probleme soos sosiale uitsluiting vanuit ’n teologies-etiese perspektief hanteer gaan word, is dit onwaarskynlik dat daar enige permanente verandering in die meisies se gedrag sal wees. Om samelewings wat treitering akkommodeer te verander, vereis verandering in perspektiewe, houdings en gedrag en skole kan ’n aansienlike bydrae lewer om ’n gemeenskap te vestig waarin elke kind aanvaarding en waardigheid ervaar. Hierdie studie bied ’n teoreties-etiese perspektief ten opsigte van sosiale uitsluiting en steun op insigte uit velde soos sosiologie, sielkunde en antropologie. Die studie identifiseer redes waarom meisies sosiaal uitgesluit word, die meisies sowel as die skool se sistemiese gedragspatrone, en wat opvoeders kan doen om ’n inklusiewe gemeenskap te ontwikkel. Om te bepaal tot watter mate die teorie ondersteun word, is oudleerders gevra om vraelyste te voltooi en om aan onderhoude deel te neem. Sommige personeellede het ook vraelyste voltooi en tot onderhoude ingestem. Die bevindinge van die empiriese navorsing het getoon dat die teoretiese navorsing grotendeels ondersteun word. ’n Paar interessante waarnemings het uit die vraelyste en onderhoude geblyk. Hierdie waarnemings het die verstaan van sosiale uitsluiting heelwat verbreed. Een belangrike bevinding is dat meisies wat van sosiale verhoudings uitgesluit word, voel dat hulle die blaam daarvoor moet dra en dat hulle om een of ander rede verdien om uitgesluit te word. Hulle ervaar sterk gevoelens van skaamte sowel as verlies aan selfwaarde. Dit weerhou hulle daarvan om die probleem te bespreek of te rapporteer en daarom is sodanige rapporteringstrukture nie doeltreffend nie. ’n Ander belangrike bevinding is dat daar nie ’n uniforme begrip is tussen die meisies en die personeel ten opsigte van die doeltreffendheid van huidige intervensies nie. Daarom, gebaseer op die teoretiese navorsing en die bevindinge van die empiriese data, maak hierdie dissertasie aanbevelings ten opsigte van die skep van ’n gemeenskap wat die welstand en waardigheid van almal bevorder. / Kwesi sifundo kuphandwe ngokubukulwa kwisikolo samantombazana esizimeleyo nesisekelwe elukholweni eMzantsi Afrika. Ububhovubhovu buthathwa jikelele njengento engamkelekanga kwaye kuyaliwa nabo kwizikolo ezininzi ngokusebenzisa imigaqo nkqubo yokulwa ububhovubhovu. Noxa kunjalo, kuyaqhubeka ukubukulwa kwamantombazana kubudlelwane obuthile. Ngenxa yokuba lo mkhwa usenzeka mayana kakhulu, awuqondwa njengobubhovubhovu kwaye akukho nto yenziwayo ezikolweni. Iingcali zakwaLizwi zithi amaziko emfundo kufuneka ayivavanye inkalo yolwazi lwesimilo esinyulu, agxininise kwiinqobo zokuziphatha, nezexabiso lobuntu ekufuneka zibe yinxalenye esisiseko kwabahlala kula maziko, ukwenzela ukuba baphatheke kakuhle bonke abahlala apho. Ukuba iingxaki ezifana nokubukulwa aziqondwa ngokwenkalo yezokholo nobunyulu, mhlawumbi akungekhe kubekho umahluko ekuziphatheni kwamantombazana. Ukuguqula uluntu olwamkela ububhovubhovu kufuna ukutshintshwa kweembono, izimvo nokuziphatha kwaye ke izikolo zingafaka igxalaba kakhulu ekumiseleni imiphakathi apho wonke umntwana eziva amkelekile, aphatheke ngesidima. Esi sifundo siveza inkalo yokucinga esekelwe kwingcingane yobunyulu yokubukulwa, kwaye ithabathela kwizimvo zezifundo zobunyulu bezokholo, ezentlalo, ezobume bomphefumlo nengqondo, nezeengcambu zoluntu nezizwe. Izizathu zokubukulwa kwamantombazana ekuhlaleni, imigaqo nkqubo yezikolo nokunokwenziwa ziititshala ekuphuhliseni imiphakathi edibanisayo yimiba echongiweyo. Ukuze kubonwe ukuba ingaba le ngcingane inenkxaso engakanani na, kwacelwa abafundi bakudala beli ziko ukuba baphendule uluhlu lwemibuzo, bavume nokudlana indlebe nabaphandi. Bakhona nabanye abasebenzi beziko abaluphendulayo uluhlu lwemibuzo, bavuma nokudlana indlebe nabaphandi. Okwafunyaniswayo kuphando olusekelwe kubungqina babonisa ukuba ngokwenene, ingcingane yophando yayinenkxaso kakhulu. Kwavela amanqaku anomdla kwiimpendulo zemibuzo nodliwano ndlebe, kwaye oko kwalwandisa ulwazi malunga nokubukulwa eluntwini lwendawo. Okunye okubalulekileyo phakathi kwezinto ezafunyaniswayo yaba kukuba amantombazana abukulwayo kubudlelwane nabanye babeziva ngathi banetyala, kwaye bafanele ukubukulwa. La mantombazana ayeziva engathi asehlazweni kwaye ayengazixabisanga. Le nto yenza ukuba angayixeli le mpatho, angafuni nokuba kuxoxwe ngayo. Ngoko ke imiqathango ebekelwe ukuxela lo mkhwa ayisebenzi. Kwaphinda kwafunyaniswa ukuba kukho ukungadibani phakathi kwamantombazana nabasebenzi malunga nempumelelo yemiqathango yokuwakhusela. Ngoko ke, ngokukhokelwa luphando lwengcingane nobungqina obufunyaniswe kuphando, le ngxelo yophando inika iingcebiso zokuseka umphakathi okhuthaza ukuphatheka kakuhle nangesidima komntu wonke. / Philosophy, Practical and Systematic Theology / M. Th. (Theological Ethics)