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Implementing and sustaining free primary education in Swaziland : the interplay between policy and practiceMahlalela, Bethusile Priscilla 26 October 2017 (has links)
The aim of this study was to investigate the implementation and sustainability of Free
Primary Education (FPE) in Swaziland in terms of the interplay between policy and
practice. The study was undertaken in four schools in the Manzini region of Swaziland.
The schools were purposively sampled on the basis of their location. The participants
consisted of the head teacher, a teacher and a parent, and six learners from each of the
schools. Two Ministry of Education and Training (MoET) officials were also included; a
regional inspector for primary schools stationed at the Manzini Regional Education
Offices (REOs) and a senior official stationed at MoET headquarters. A qualitative
approach and a case study design were used. The participants were interviewed using
semi-structured interview schedules, while the learners were engaged in focus group
interviews at each school which were conducted according to a focus group interview
schedule. Documents were also used as data sources. Data was analysed using a thematic and document analysis approach. The findings revealed a disconnection between policy and practice. FPE implementers are not well versed on the policies they are supposed to implement as they were not included in the policy-making process. Moreover, no consideration had been given to the legal framework underpinning FPE. It was found that the sustainability of FPE is threatened by certain indirect costs of schooling as well as the top-up fees that are being charged illegally by some schools, resulting in some learners dropping out of school – defeating the purpose of FPE and violating their right to access education. It would appear that the most contentious issue for FPE in Swaziland is the top-fee, although the head teachers were of the view that the FPE grant paid by government is inadequate for running schools and therefore top-up fees are necessary. Problems were also identified with the embezzling of school funds by head teachers. These issues have led to tension between schools and the MoET. / Educational Leadership and Management / D. Ed. (Education Management) Read more
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Contribution à l'étude de la qualité de l'audit légal : évaluation de la pertinence des spécificités réglementaires françaises / Contribution to the study of audit quality : evaluation of the suitability of french regulatory featuresChihi, Hamida 03 March 2014 (has links)
La promulgation de la loi de la sécurité financière (LSF) en 2003 a modifié l’architecture institutionnelle et la pratique d’audit en France. Au travers l’adjonction de nouvelles règles imposées par cette loi aux spécificités persistantes depuis 1966 comme le co-commissariat aux comptes et la durée du mandat de six ans, le marché d’audit se montre unique. Cette recherche examine l’impact de cette fusion réglementaire sur la qualité et le coût de l’audit en France. En se basant sur un échantillon composé par 888 observations du SBF 250 sur la période 2005-2010, nous avons révélé l’apport de la rotation des équipes signataires dans la restriction de la discrétion managériale. Outre son avantage dans la promotion de la qualité de l’audit, ce dispositif favorise la négociation à la baisse des honoraires d’audit. Nous avons aussi souligné l’évolution sous forme parabolique de la composante discrétionnaire sur la durée de mandat. En effet, la qualité de l’audit est inférieure pendant la première et la dernière phase de l’engagement. Ce postulat renvoie au renforcement de la compétence dans le temps et l’érosion de l’esprit critique à la fin du mandat. Le décalage, issu de la fusion réglementaire, favorise le maintien du niveau de la qualité élevé sur le marché français. L’association des deux équipes avec des durées auditeur-audité différentes est une contrainte à la discrétion managériale. Toutefois, ce décalage ne doit pas être excessif pour limiter la domination du plus ancien. Cet inconvénient du régime du co-commissariat aux comptes s’est trouvé limité sur le marché français. Nos résultats confirment son efficacité, essentiellement dans le cas d’un collège composé par deux Big 4. / In 2003, the promulgation of the financial security act (LSF) has changed the institutional architecture and audit practice in France. Through the addition of new rules imposed by this act to the persistent specificities since 1966 as the joint audit and tenure of six years, the audit market shows unique. This research examines the impact of this regulatory merger on the quality and the cost of the audit in France. Based on a sample composed by 888 observations of the SBF 250 over the 2005-2010, we found the contribution of rotation audit partners in restricting managerial discretion. Besides its advantage in promoting audit quality, this device supports the negotiation of lower audit fees. We also emphasized the evolution in the parabolic form of the discretionary accruals over tenure. Indeed, the audit quality is lower during the first and last phase of the engagement. This assumption refers to strengthening the skills over time and erosion of critical appraisal at the end of audit tenure. The shift from regulatory fusion helps to maintain the level of high quality on the French market. The combination of the two teams with different listener-audited tenures is a constraint to managerial discretion. However, this shift should not be excessive to limit the oldest’ domination. This drawback of the system of joint audits is limited in the French market. Our results confirm its effectiveness, mainly in the case of two Big 4. Read more
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Legislativní změny v oblasti loterií a jejich fiskální dopady / Changes in legislation in the field of lotteries and their fiscal impactBrůček, Tomáš January 2013 (has links)
The thesis is focused on changes in legislation in the field of lotteries and their impact on the budgets of selected municipalities. The gaming industry is a specific part of the economy which is connected with the unique taxation system. Since 2012, a new taxation system has been applied - it has consequences on public budgets. The aim of this thesis is to evaluate these changes and to qualify their impact on the amount and the structure of income from gambling in selected Prague city districts. The development of income from gambling is strongly influenced by city districts' attitude towards gambling. In city districts with zero tolerance of gambling, income from gambling dropped. On the contrary, city districts with high concentration of gambling increased their income. Due to existence of the Capital City of Prague, the position of city districts is different in comparison with the other cities and villages.
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Les trajectoires de l'intégration professionnelle des immigrants iraniens travaillant comme chauffeurs de taxi à MontréalNamazi, Vahideddin 12 1900 (has links)
Cette étude cherche à clarifier les trajectoires de l’intégration des immigrants iraniens travaillant comme chauffeurs de taxi à Montréal. En effet, les conclusions de certaines études portant sur l’amélioration de l’insertion professionnelle des immigrants à moyen et à long terme étaient en opposition avec l’état actuel d’immigrants qualifiés travaillant toujours dans l’industrie du taxi après cinq, dix, quinze ans ou même plus après leur arrivée, bien que plusieurs avaient déjà une formation universitaire avant leur arrivé au Canada. Effectuée dans le cadre des études sur l’intégration des immigrants en général et en particulier au Canada et au Québec, cette recherche fait ressortir des résultats plus larges que les expériences de ce groupe après son arrivée dans le pays d’accueil en incluant les attentes et les motifs avant le départ. L’utilisation d’une démarche plutôt qualitative à partir des expériences et des trajectoires d’environ une quarantaine de chauffeurs de taxi travaillant dans une société de taxi montréalaise dont la majorité des travailleurs sont iraniens a permis de dépasser les difficultés liées à l’étude de ce groupe ainsi que d’en approfondir la connaissance.
Cette étude se divise en deux parties. La première familiarise le lecteur avec l’histoire de l’immigration et celle des Iraniens au Canada ainsi qu’avec le cadre conceptuel et l’approche méthodologique de cette recherche. La deuxième partie, présentant les résultats, révèle le fait que plusieurs dans ce groupe d’immigrants n’ont pas eu accès aux droits de scolarité réduits offerts aux résidents québécois avant la régularisation de leur demande d’asile, ce qui a eu pour résultat de freiner leur grand désir de poursuivre des études au Canada. Ce blocage les a confinés dans des emplois de bas niveaux. Les cours peu avancés de français offerts aux immigrants n’ont pas pu les préparer à accéder aux bons emplois. Également, ce groupe a rejeté l’aide des agents d’emploi à cause des bas niveaux d’emplois que ceux-ci offraient. Alors que les périodes de chômage ont pu encourager certains à poursuivre leurs études, la discrimination après le 11 septembre 2001 a barré leur accès aux emplois qualifiés. La communauté iranienne n’a pas contribué à l’accès de ses membres aux emplois qualifiés à cause de son émergence récente au Canada. Ainsi, pour certains, le partenariat avec des compatriotes qu’ils connaissaient à peine et non experts dans la création d’entreprises, qui de plus ne se préoccupaient pas des exigences du métier, a abouti à leur fermeture. La comparaison entre les emplois déjà occupés et les avantages matériels et non matériels du taxi a mené ce groupe à recourir à ce métier. Pourtant, ses désavantages ont causé le départ non réfléchi de certains du Québec, mais ils sont revenus par la suite. Les traits culturels de ce groupe dans une société ethnique de taxi bien réglementée ont permis d’améliorer le fonctionnement de cette société. Enfin, malgré le désir de bon nombre de ces immigrants de changer d’emploi, l’analyse suggère que la probabilité reste, pour la majorité, peu élevée. / This study examines the integration trajectories of Iranian immigrants working as taxi drivers in Montreal, Canada. Participants in this study were still working as taxi drivers after five, ten and fifteen years or more after their arrival, although some had a university degree. Thus, the conclusions of this study differ from the results of other studies in the degree of success immigrants achieve in terms of professional insertion in the medium to long term.
This research emerged from a review of studies which focused on issues related to the integration of immigrants, specifically in Canada and Quebec. This paper presents broader results by recording, reporting, and investigating participant expectations and motivations prior to departure, and their experiences and motivations after their arrival in the country of reception. Using a qualitative methodology, data was collected on the life-experiences and the professional trajectories of forty immigrants working as drivers at a Montreal taxi company. The majority of the subjects were Iranian, which removed potential difficulties in the research process, and allowed the researcher to explore specific issues in greater depth.
The first part of this study aims to familiarize the reader with an overview of the history of immigration in Canada, and more specifically the history of Iranian immigration patterns in Canada, and to present the conceptual framework and methodological approach used in this research. The second part documents the participants’ stories and discusses the findings. After being denied access to subsidized post-secondary education, and after trying a number of low-level jobs, participants identified taxi driving as most advantageous in terms of income and working conditions.
The discussion of the results reveals a number of key phenomena that directly contribute to the low success rate of professional integration of Iranian immigrants into the Quebec economy. These phenomena include an initial lack of access to subsidized, post-secondary education for asylum seekers prior to the granting of permanent status in Canada; the inadequate level of French language preparation through government funded courses; the inadequacy of public job-seeking agencies to advertise anything other than low-level jobs; subtle post 9/11 discrimination in the employment market, and the inability of the relatively new Iranian community in Canada to provide social and professional support and resources to new immigrants as they seek appropriate professional employment.
A number of participants formed business partnerships with other Iranian immigrants. However, these partnerships were between partners who barely knew each other, and in every case, a lack of technical expertise and business know-how led to the collapse of the businesses.
Frustration with their ongoing low level of professional integration in Quebec led a number of participants to leave Quebec in search of greater professional satisfaction. These decisions were often made without considering the realities of the move and with little or no forethought to integrating into another new environment. As a result, all of the participants who left Quebec have since returned.
While other studies have been critical of the cultural and work behaviours of Iranian immigrants, this study has found that these same characteristics, when observed within the parameters of a well managed work environment, have had a positive impact on the performance and functioning of the Montreal taxi company.
While it remained the wish of the majority of the participants in this study to find more satisfying, professional employment, in the final analysis, the findings of this study suggest that under the current conditions, the majority of these participants will continue to drive taxis. Read more
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Essais sur l'enseignement supérieur et la recherche : capacités d'accueil, frais d'inscription et mobilité internationale. / Essays on higher education and research : capacities, tuition fees and international mobilityDidisse, Jonas 12 December 2018 (has links)
Dans un contexte d’internationalisation de l’enseignement supérieur et de la recherche, nous nous intéressons à deux problématiques relatives aux dynamiques récentes des systèmes universitaires nationaux. D’abord, à partir d’une approche microéconomique par l’offre, nous montrons que le degré d’intervention publique et les capacités d’accueil non-rigides des établissements expliquent les divergences de frais d’inscription entre les systèmes universitaires régulés et dérégulés. Ensuite, à partir d’une approche macroéconomique par la demande, nous cherchons à appréhender les facteurs d’inélasticité de la demande à travers des modèles de gravité incluant des déterminants hors-prix de la mobilité internationale des étudiants / In a context of internationalization of higher education and research, we focus on two issues related to the recent dynamics of national university systems. First, from a supply microeconomic approach, we show that the level of public intervention and the non-rigid capacities of institutions explain the divergence of tuition fees between regulated and deregulated university systems. Then, from a macroeconomic demand approach, we try to underline the inelasticity of the demand from gravity models with non-price determinants of international student mobility Read more
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Managing school funds in selected secondary schools in Gauteng ProvinceThenga, Concepta Muofhe 06 1900 (has links)
Financial management remains a challenge in many schools because most managers lack proper training. Schools are still unclear on the features and functions of a school’s budget. The implementation and control of the budget and evaluation remain problematic. According to Mestry (2004: 26), there are many Principals and School Governing Body (SGB) members who lack the necessary financial knowledge and skills and are placed under tremendous pressure because they are unable to work out practical solutions to the financial problems of the school. In many instances it has been reported that principals and SGBs have been subjected to forensic audit by the Department of Education due to the mismanagement of funds through misappropriation, fraud, pilfering of cash, theft and improper control of financial records. The South African Schools Act no. 84 (SASA) prescribes how the school should manage their funds. It also provides guidelines for the SGB and the principal on their roles and responsibilities in managing the finances of the school. SGB must perform all functions as stipulated in section 20 of the Schools Act (South Africa, 1996). The study has will find that the SGBs in township schools have a challenge in the management of funds in schools. This is due to the fact that parents in the SGBs of the selected township schools lack of knowledge and expertise making it difficult for them to contribute meaningfully in governance. The Department of Education trains SGBs on roles and responsibilities, but it seems as if training is not effective. The budget is drawn up efficiently and finance records are well managed in some township schools in some township schools.
The researcher in some township schools recommends that the treasurer of the SGB should be someone with expertise in accounting or financial
5
skills. This will reduce the administrative duties that are performed by the principal on behalf of the parents in the SGBs. The Department of Education should strengthen the training given to the SGBs so that they can perform their duties efficiently and effectively. All stakeholders should be consulted when the budget is drawn. Schools should foster good working relations between the SMTs and the SGBs / Educational Leadership and Management / M. Ed. (Education Management) Read more
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El arancel de los funcionarios públicos: un estudio de Derecho TributarioNavarro Gómez, Ricardo 09 March 2002 (has links)
La tesis pretende conciliar dos realidades tradicionalmente alejadas entre sí como son la retribución mediante arancel de ciertos funcionarios públicos y el Derecho Tributario. Un alejamiento aparente ya que el arancel no pasa inadvertido para esta disciplina, como lo atestigua su encaje sistemático en la parafiscalidad, concepto que designa a aquellos ingresos que, a pesar de revestir naturaleza tributaria, no se someten al ordenamiento tributario. Siguiendo un criterio metodológico clásico, se sustenta la naturaleza tributaria parafiscal del arancel partiendo de los rasgos de su régimen jurídico. Como idea final se deduce la existencia de una prestación que requiere un profundo cambio en su estructura jurídica, sin perjuicio de las dificultades que ello entrañaría, dado que ello nos podría conducir a otro debate de honda repercusión política, social y económica como es el de la organización jurídica de los fedatarios públicos en España. / The thesis tries to provide a common study between two concepts traditionally opposed in its scientific treatment as the payment of certain civil servants -public notaries and Register Office- with 'arancel' -Spanish formal denomination- and the Spanish Tax Law. Despite it´s not ruled by tax laws, the 'arancel' shares the nature of taxes, according to Spanish Tax General Act. Initially we introduce its present structure and then afterwards we propose it as a tax This figure requires a deep change in its legal structure. However, we are aware of finding serious difficulties in our proposal, because we are treating a matter which could imply discussing about another important question not only in legal points of view but also political, economic and social about the opportunity of modifying the regulation of civil servants who are entitled to give services of public faith in Spanish Law. Read more
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Medical tax benefits to South African taxpayers : an overviewMoosa, R. 09 1900 (has links)
This study presents an overview of the medical expenditure allowed to taxpayers in the South African Income Tax Act, 58 of 1962 (hereafter the “Income Tax Act”). The study traces the changes made to the allowed expenditure over time. Changes made to the Income Tax Act, illustrating the effect of qualifying medical expenses on the income of persons with disabilities in terms of the Income Tax Act, are described. Certain provisions of the Income Tax Act, as well as other legislation dealing with persons with disabilities, were analysed. Furthermore, the research shows the effect of moderate to severe limitations on a person’s ability to claim qualifying medical expenses. In particular, the change over from the medical tax deduction system (section 18 of the Income Tax Act) to the medical tax rebate system (sections 6A and 6B of the Income Tax Act) to redress the inequality between high income and low income earners, was analysed. Case studies were used to illustrate that the medical tax deduction system (section 18 of the Income Tax Act) favoured high income earners over low income earners. Finally, the change over from the medical tax deductions (section 18 of the Income Tax Act) system to the current system of medical tax rebates (sections 6A and 6B of the Income Tax Act) was analysed. Except for a very small group of taxpayers, the medical tax rebate system (sections 6A and 6B of the Income Tax Act) was found to be financially more favourable to all taxpayers. / Taxation / M. Compt. (Taxation) Read more
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Managing school funds in selected secondary schools in Gauteng ProvinceThenga, Concepta Muofhe 06 1900 (has links)
Financial management remains a challenge in many schools because most managers lack proper training. Schools are still unclear on the features and functions of a school’s budget. The implementation and control of the budget and evaluation remain problematic. According to Mestry (2004: 26), there are many Principals and School Governing Body (SGB) members who lack the necessary financial knowledge and skills and are placed under tremendous pressure because they are unable to work out practical solutions to the financial problems of the school. In many instances it has been reported that principals and SGBs have been subjected to forensic audit by the Department of Education due to the mismanagement of funds through misappropriation, fraud, pilfering of cash, theft and improper control of financial records. The South African Schools Act no. 84 (SASA) prescribes how the school should manage their funds. It also provides guidelines for the SGB and the principal on their roles and responsibilities in managing the finances of the school. SGB must perform all functions as stipulated in section 20 of the Schools Act (South Africa, 1996). The study has will find that the SGBs in township schools have a challenge in the management of funds in schools. This is due to the fact that parents in the SGBs of the selected township schools lack of knowledge and expertise making it difficult for them to contribute meaningfully in governance. The Department of Education trains SGBs on roles and responsibilities, but it seems as if training is not effective. The budget is drawn up efficiently and finance records are well managed in some township schools in some township schools.
The researcher in some township schools recommends that the treasurer of the SGB should be someone with expertise in accounting or financial
5
skills. This will reduce the administrative duties that are performed by the principal on behalf of the parents in the SGBs. The Department of Education should strengthen the training given to the SGBs so that they can perform their duties efficiently and effectively. All stakeholders should be consulted when the budget is drawn. Schools should foster good working relations between the SMTs and the SGBs / Educational Leadership and Management / M. Ed. (Education Management) Read more
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Možnosti použití hodnotové analýzy při výběru poskytovatele hypotečního úvěru / Possibilities of value analysis utilization by selection of mortgage lenderPískatá, Petra January 2014 (has links)
The aim of this master’s thesis is to find the best type of mortgage loan for several kinds of borrowers. The first part describes personal housing financing, use of loans, use of mortgages in general. At the end of this theoretical part the value analysis is explained as a tool for mortgage lender (or the type of mortgage loan) selection and the way of reaching this goal is defined. Second part is a practical example of how to make decision and find the best choice. It selects the most important criteria and real cash flow is simulated to asset the price of each possibility. Using the discrimination method and efficiency rate the possibilities are ranked. Results are commented on and recommendations are set to every type of client. In conclusion, general method for selection before getting a mortgage is proposed.
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