The primary purpose of this study was to determine the social determinants of arts festivals with reference to the ABSA KKNK. This goal was achieved by firstly analysing the event/festival phenomenon and the role thereof in event/festival tourism. Secondly, a literature study was conducted in order to examine the role of the community in supporting events/festivals. And thirdly, the results of the empirical research were discussed. Lastly, conclusions were drawn from the research and recommendations were made with regard to the social determinants of events/festivals. Literature indicated that events/festivals are central to daily living as perhaps never before and it can also be said that events/festivals play certain social, economic, cultural and environmental roles. Events/festivals can have various positive impacts on a community, such as job opportunities, economical growth and upliftment of the community. However it can also create various negative impacts such as crime, prostitution and damage to the environment. It is important to increase the number of positive impacts and decrease the number of negative impacts. This may improve the support of the community for the event/festival and improve the sustainability of the event/festival. The support of the community is also influenced by aspects such as community concern, ecocentric attitudes, community attachment. These social support determinants were measured by means of a questionnaire, as adapted from Gursoy and Kendall (2006) and it was therefore the objective of the questionnaire to analyse the social determinants that that may improve community support. The survey was distributed in the community of Oudtshoorn in 2007 and the determinants, as well as the relationship between the determinants and support for the event/festival, were based on structural equation modeling. A total of 279 questionnaires were completed during the festival. Respondents were, in general, more positive about the festival than negative. The results of the structural equation modelling suggest that community attachment and benefits and costs perceived are the most important social determinants in gaining local support for the ABSA KKNK. In the case of this study, ecocentric attitudes and issues of community concern did not influence the level of support given to the event/festival. / Thesis (M.A. (Tourism))--North-West University, Potchefstroom Campus, 2011.

The event tourism industry is one of the fastest growing tourism industries worldwide. One type of event that is growing immensely is festivals, especially music festivals such as the Cape Town International Jazz Festival. As a result of the fast growing pace of festivals, it has become crucial for a festival to sustain itself in the market place to stay competitive. The Cape Town International Jazz Festival (the Jazz Festival) is a fast growing music festival and hosts numerous well–known local and international jazz artists, as well as young up–and–coming artists. For this exciting Jazz Festival to keep growing, it needs to be sustainable. To achieve this, the organisers and managers of the Jazz Festival need to know what is important to the visitors of the Jazz Festival, so they can fulfil their needs. This in turn leads to satisfied visitors that will return to the Jazz Festival and keep the festival sustainable. Generally speaking, music festivals have a more professional management approach than other tourism events and thus are more likely to be more successful. Key Success Factors (KSFs) are a precondition for the success of any event and will influence the competitiveness of the event in the market place. It is imperative for organisers to identify the KSFs that are important to the visitors so as to provide them with a satisfactory experience. This will also assist in measuring the achievement of the event’s goals and objectives. The main purpose of this study was to determine the KSFs in managing the visitor experience at the Cape Town International Jazz Festival. To reach this goal, the study is divided into two articles. Research for both articles was conducted at the Cape Town International Jazz Festival through distributing 400 questionnaires randomly throughout the two days of the festival, which was held on 3 and 4 April 2010. Article 1 is titled: “Key aspects for efficient and effective management of the Cape Town International Jazz Festival: a visitor’s perspective”. The main purpose of this article was to identify the Key Success Factors in managing the Cape Town International Jazz Festival, to determine what visitors deemed as important when attending the Jazz Festival. A factor analysis was done to achieve this goal. Results indicated that Hospitality Factors, Quality Venues, Information Dissemination, Marketing and Sales, and Value and Quality are the KSFs that are of importance when managing the Jazz Festival. The results of this article provided festival managers with valuable information when organising an event such as the Cape Town International Jazz Festival. Article 2 is titled: “The importance of different Key Success Factors to different target markets of the Cape Town International Jazz Festival based on travel motives”. The main purpose of this article was to determine whether different target markets that are visiting the Jazz Festival, deemed different KSFs as important, depending on their travel motives. An analysis of variance (ANOVA) was done to determine if there were statistically significant differences between the three clusters and the KSFs that they deemed important. Results showed that the three clusters, namely, Escapists, Culture Seekers and Jazz Lovers, deemed different KSFs as important when they are visiting the Jazz Festival. The results of this article gave festival organisers and marketing managers insight as to which markets to focus scarce marketing resources on and which markets to keep growing, as they will sustain the festival in the long term. Therefore, this research revealed the KSFs that are of utmost importance when managing the Cape Town International Jazz Festival, and that these aspects differ for certain markets. Organisers therefore need to assess the KSFs to provide products that will satisfy the visitor in order for him/her to return each year and keep the festival competitive and sustainable. / Thesis (M.Com. (Tourism))--North-West University, Potchefstroom Campus, 2012.

在市場競爭不斷加劇之環境下，會計師事務所究竟要如何因應？削價競爭固然為一種經營策略，但並非長久之計。過去文獻指出，會計師事務所可藉由發展產業專業化以因應市場競爭，且會計師產業專精對審計公費有正向之影響。然而，過去文獻亦指出客戶產業特性對審計公費訂價有一定之影響力，故本研究目的乃在探討會計師產業專精對審計公費影響力之大小，及是否會計師產業專精對審計公費之影響力會大於客戶產業特性對審計公費之效果。實證結果顯示會計師產業專精與客戶產業特性兩者對審計公費皆有相當之影響力，但客戶產業特性對審計公費訂價之影響較大。另外，在將樣本區分為高科技產業與傳統產業後可發現，會計師在高科技產業之專長對客戶而言較具有價值，產業專精會計師在高科技產業對審計公費訂價之影響力較大、能夠收取較高之審計公費。 / How can accounting firms build up competitive advantages when they face increased competition? One way is to cut costs and decrease prices, but this may not be the best strategy in the long run. Casterella et al.(2004) suggest that product differentiation based on industry expertise may be a more sustainable solution because auditor specialization shows a significantly positive association with audit fees. Prior researches also indicate that client industry characteristics influence audit fees. Therefore, the main objective of this study is to examine whether auditor specialization and client industry characteristics influence audit fees and which one has greater effect. We find evidence that auditor specialization and client industry characteristics both have an influence on audit fees, while client industry characteristics exhibit even greater impacts. Furthermore relative to conventional industries, auditor specialization in high technology industries demonstrates greater value, and contributes to higher audit fees.

The implementation of the South African Schools Act (Act 84 of 1996) has placed additional financial management responsibilities on school principals and school governing bodies. Financial management has created several challenges for school principals and members of school governing bodies who do not have the necessary financial knowledge, skill and expertise to perform this function. This research was undertaken primarily to determine how principals and members of school governing bodies, in public primary schools, implement financial policy. The research is supported by a detailed literature study covering financial policy, the budget process, approaches to budgeting, the advantages of a budget system and requirements for effective financial control. In order to determine the financial management practices at public primary schools a questionnaire was designed and administered amongst twenty five public primary schools in the Ekurhuleni South District of the Gauteng Department of Education. The findings suggest that there is a need for schools to communicate resolutions adopted at parents’ meetings and other consultative procedures to parents of learners and in this way ensure the dissemination of pertinent information. There is a need for early intervention by schools concerning outstanding school fees to prevent the exacerbation of the problem. Educational institutions should prepare their budgets on the basis of their main objectives and policies in order to ensure an efficient allocation of funds. / Education / M. Ed. (Education Management)

This dissertation is concerned with the financing of roads in terms of public finance economic theory. The theory of public goods is applied to the case of roads and it is concluded that roads possess significant elements of privateness and are therefore nonpure public goods. Given that roads are nonpure public goods, and that the market for roads has natural monopoly characteristics, it is proposed that user charges have a role to play in the financing of roads. Road user charging techniques such as licence fees, fuel levies, tolls, area licensing, parking charges and weight-distance charges are evaluated. The advantages of user charging versus tax earmarking and general fund financing are examined. A road financing system for South Africa is proposed, whereby National roads are financed by user charges, and Provincial and Local roads are financed partly by user charges and partly by general taxes. / Economics and Management Sciences / Thesis (M.Com.)--University of South Africa, 1996.

Abstract Understanding and attitudes of the public towards the current Health Care Reform This thesis summarizes the basic facts about the current reform within the Health Care Sector and how it is being perceived by the general public. The theoretical part focuses on the basic information about the development of the Health Care Sector in the Czech Republic and its current reform. The development of the Health Care Sector from the year of 1918 until present is highlighted. At the beginning of the last decade of the 20th century, a new set of laws were passed, which triggered the initial reform of the Czech Health Care Sector. However, a period of passivity regarding subsequent legislation has resulted in the present problems. Further, there is a focus on current Health Care Reform enquiring: why the reform is needed, the nature of its stages and its legislative and non-legislative changes. Only a small part of the reform measures came into force. This included the introduction of regulation fees, the introduction of an `annual safe limit{\crq}, and the pricing and payment for medication. The practical part presents the research findings in relation to the issues mentioned above. The research part of the thesis, carried out using questionnaires, is concerned with the views of the public with respect to current Health Care Reform and investigates whether it has been understood by the public. The research shows that most of the respondents disagree with the reform and think that it is not developing in the right direction. The majority of respondents with this view were found to be within the age group of 60 and over, and within the group of respondents with a basic level or vocational education. Further, the research suggests that the public is not adequately informed about the new Health Care Reform, and therefore demonstrates a lack of understanding of its nature. In addition, the current political climate suggests that the public may lose interest in these issues and will become disengaged with the reform without further consideration.

The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part is devoted to the issue of municipalities. The practical part is focused on an analysis of revenues of municipalities and is application to a particular municipality. I chose the town called a Kardašova Řečice. In this town I was born and now I live there.

La Corse est la plus septentrionale des grandes îles de Méditerranée Occidentale, elle est la plus petite (3680 km2) et la moins peuplée.(330 000 habitants). Plus proche des côtes italiennes, elle fait néanmoins partie intégrante de la France où une forte diaspora est installée et génère des échanges serrés. Depuis l’Antiquité, la Corse a toujours eu des relations commerciales avec le continent, d’abord avec la péninsule italienne puis, depuis l’annexion de 1768, avec la France continentale. Deux révolutions technologiques favorisèrent un fort accroissement des échanges : l’arrivée des navires à vapeur en 1830 et celle de l’avion au vingtième siècle. Les évolutions se poursuivent toujours pour réduire la durée des vols et des traversées et augmenter la capacité de transport. La Collectivité Territoriale de Corse a la maîtrise des transports et conclut des délégations de service public avec les compagnies maritimes et aériennes ; tandis que l’État s’est retiré, l’Union Européenne intervient davantage pour imposer la libre concurrence. Les infrastructures ont dû s’adapter à l’évolution des flottes mais elles sont toujours déterminées par le relief cloisonné de l’île qui a l’originalité de disposer de sept ports et quatre aéroports afin de mieux desservir les territoires. Le trafic des marchandises est modeste et déséquilibré, les entrées étant très supérieures aux sorties ; celui des passagers a été décuplé en soixante ans, sa répartition est très inégale dans l’année et entre les ports et aéroports. ; la part de l’avion se rapproche de celle du bateau. Les touristes sont majoritaires chez les passagers mais sont beaucoup moins nombreux que ceux des îles concurrentes. Les tarifs ont été nettement réduits pour les résidents mais restent élevés pour les autres usagers, ce problème devra être résolu pour améliorer la continuité territoriale. / Corsica is the northernmost of the big western Mediterranean islands, as well as the smallest (3680 km2) and the less populated (330 000 inhabitants). Even if Corsica is nearer from Italian coasts than French ones, it takes part fully of French mainland where a significant diaspora lives and creates tight trades.Since Antiquity, Corsica had business relations with the mainland. It started with Italian peninsula, and went on with mainland France after its annexation in 1768.Two main technological revolutions promoted a huge increase in the trade relations: the emergence of steamboats in 1830 followed by the plane in the 20th century.Technological improvements are still continuing to reduce time of flights and sea crossings, increasing thus transport capacity.Territorial collectivity of Corsica is in charge of transports and delegates public services to the airlines and shipping companies. While French state progressively withdraws, European Union is more and more involved to impose free market.Even if infrastructures evolved with the fleet changings, they are still determined by the compartmentalized relief of the island which led to the construction of seven ports and four airports in order to serve better the different territories.Goods’ traffic is of modest size and unbalanced (entries rather higher than exits), whereas passengers’ one has increased tenfold in sixty years. For this last one, an inequality of distribution along the year is observed (seasonal variations), as well as between ports and airports. Progressively the plane’s part gets closer to the boat’s one. Passengers are mainly tourists that remain less numerous than those of the competing islands.Fares have been reduced significantly for Corsican residents, but still remain high for the other passengers. This problem will have to be solved to improve territorial continuity.

Rättegångskostnader – Costs in Civil Procedure The rules on costs in Chapter 18 of the Swedish Code of Legal Procedure (Sw: Rättegångsbalken) have an impact on several procedural questions but have rarely been thoroughly discussed in legal practice or theory since their adoption in 1942. On the other hand, since the Code was adopted civil procecedure scholars have considerably focused on the development and changes in society and how they affect civil procedure. This thesis aims at examining both these lines of development. The impact of the theoretical discussions during the 20th century is critically addressed, with special attention to cost-related questions, and the application of rules on costs in some current and actual situations are examined and evaluated from a pragmatic perspective. The inquiry shows that costs have been of indirect relevance for the theoretical discussion in procedural law and that this theoretical development in turn has had effects on cost rules. Changing views on civil procedure have led to altered framings of cost problems and to shifts in how the rules have been comprehended and applied. The inquiry covers questions on cost assessment and cost shifting between the parties, as well as problems connected to possibilities to spread costs and risk on legal representatives, funders and others. It is argued that a more compromising and pluralistic application of the rules combined with more explicit communication in cost issues between the parties and the court during early stages of the proceedings may facilitate and lead to more nuanced cost decisions without burdening the final stages of the proceedings with extensive legal argumentation.

The dissertation thesis analyzes reasons for the consolidation of the banking sector in the Czech Republic, the shape of the consolidation and impact of the consolidation institution's activities on the performance of the Czech banking sector. The first part of the research deals with the reasons for consolidation, i.e. specificities of the banking sector in the Czechoslovakia before 1989 and the transformation of the banking sector during the 1990s. The factors analyzed significantly influenced the processes of disintermediation, universalization and diversification in commercial banking. The analysis of banking profitability measures, which is the second part of my dissertation thesis, employs those aspects mentioned above. The thesis concludes there was an objective necessity to consolidate the banking sector after 1990. However, the consolidation process had been influenced by both a deficient institutional environment and inflation of goals set for consolidation institutions. This generated inefficiencies related to the activities of consolidation institutions (e.g. the management of receivables and rent-seeking) and also influenced the income and profit performance measures of the banking sector in the Czech Republic.