Thesis (MPA.) -- University of Limpopo, 2012 / The School Governing Body as the executive authority of every school has the role to govern the finance of the school efficiently, effectively and economically. It has to formulate financial policy and understand financial legislation framework in particular Public Finance Management Act, 1999, Procurement Policy and South African School Act, 1996. The problem in this study is to investigate the skills of the School Governing Body in the handling of school finances, its ability to formulate and implement school base financial policies and its implementation of South African Schools Act, 1996 and Public Finance Management Act, 1999.

Diss. Stockholm : Handelshögskolan, 2002.  Sammanfattning på engelska med titeln: Bonnier ownership and effective control of Dagens Nyheter AB

The scene of dangerous driving (street racing) has been seen in 1986; however, the situation has not been redressed a bit after the long-term prevention by police force. Nevertheless, since the problem of dangerous driving first appeared in 1955 in Japan, by the long-term prevention, the situation has been well redressed and some talented F1 racing drivers have been cultivated. On May, 11th, 2012, a Japanese racing driver, Kamui Kobayashi, took the 5th place in Spanish Grand Prix. Dangerous driving has been banned by force in our nation; yet, the auto racing industry has not been developed in line with modern society. In a long period of time, the prevention of dangerous driving has been ineffective due to the banning manner, instead of venting, that the government adopted, which leads to a huge waste of human power and resources. Police force is the current administrative authority for preventing dangerous driving. The legal basis for police to enforce or exercise its power or right is officially available since the Police Duties Enforcement Act was promulgated on Dec. 12th 2003, followed by the interpretation of Shih-Zih No. 535 made by the Council of Grand Justices. The Police Duties Enforcement Act does not only regulate that the enforcement of police powers should be complied with proportionality by specific manner, but also provides the legal basis for the enforcement of police powers. Human right and police itself are also safeguarded. Nevertheless, whether the enforcement of the Act can redress dangerous driving, or weather it can represent that dangerous driving can be corrected only by police is worth discussing in this study. Dangerous driving has been a troublesome problem to Kaohsiung City. By this study, I found out that banning dangerous driving by strict force affects little to the prevention of it. Through the analysis of the five major frameworks of administrative law, I suggest that the government should not regard dangerous driving as a pure event of public disorder, but a social phenomenon. Except for banning illegal dangerous driving, the central government should take the advantage of the situation to allow local self-governing to promote auto-racing industry. The government should also play the role of leading and changing the illegal and dangerous driving to the legal auto racing game with reasonable and effective management, and to set a managing mechanism in terms of the platform for modified parts. Through this manner, the government can not only benefit from taxing, but also control dangerous deriving effectively, which leads to a win-win situation for both of the government and its people.

¡§Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing¡¨ was promulgated in Taiwan on Dec. 28, 2004 which stroke enterprises that set related companies, especially multinational enterprises. In the past, enterprises had been taking advantages of the discrepancy on different countries¡¦ tax system to establish affiliated companies in countries with preferential tax treatment policy or so-called tax paradise district, in order to evade or decrease tax burden. In recent years, with economy globalization and expansion of region integration scope, to respond to the development of industry competition, employing global resources extensively for global arrangement is requisite in promoting competitive power. Therefore, multinational enterprise has been normality day by day. Taxation, a kind of operation cost without additional value, no enterprise doesn¡¦t devote to minimize it for the entire Group. Only to avoid multinational enterprise evading duties of local country in virtue of Transfer Pricing System, each country established transfer pricing assessment system and regulations one after one. To orientate to world trend, maintain fair taxation, and Taiwan¡¦s revenue, Taiwan also speeds up to introduce and complete the system gradually. As a result, this study focuses to explore the new Transfer Pricing System. Exploratory Research is adopted in this study and coordinated with qualitative study method, experienced specialists, enterprise taxation superintendents and tax authority officers who utilize Transfer Pricing System are selected as objectives to perform deep interview, in order to understand the condition of Taiwan¡¦s Transfer Pricing System in real practice. And further generalize and analyze the result obtained from interview, suggestions are made accordingly as follows: (1) Tax authority shall reinforce staff education training and amend legislation defects. (2) Tax authority shall complete and strengthen all kinds of databases and establish way to legally access to database. (3) Tax authority shall consider simplifying transfer pricing report applicable in the scope of enterprise and report content and procedure as well properly. (4) Tax authority shall consider reinforcing the interaction and cooperation with Taiwan¡¦s major countries of foreign trades through taxation forum and so on to avoid double taxation in reality. (5) Enterprise shall strengthen inner staff¡¦s profound understanding towards Transfer Pricing System instead of relying excessively on accountants. (6) Enterprise shall change to adopt the concept of ¡§Most Appropriate Profit, Most Appropriate Taxation.¡¨ When global arrangement is required due to development, to adjust to the application of Transfer Pricing System, function and risk analysis shall serve as basis, to position operation mode and design the most appropriate trade structure in advance, and further refer to proper objectives that can be compared to set transfer price, in order to achieve reasonable profit allocation and make duly adjustment in compliance with changes in reality. (7) Enterprises shall prepare written contract regarding operation mode and trade structure among its related companies, and establish core documents upon the issue of transfer pricing, and further adjust to local transfer pricing report in accordance with the different requirements of countries that branches located. (8) The accountant offices shall reinforce the overall cooperation with enterprises, getting rid of the viewpoint that transfer pricing report is an item of routine annual taxation report to enable specific suggestions be duly offered, and to assist enterprises to make more correct decisions in the respect of global arrangement. (9) Accountant office shall duly raise and make suggestions to tax authority based on the defects of Transfer Pricing Regulation or System that are well known as far as its duties concerned.

The crucial point for winning the presidential election of Taiwan comes mostly from the trends of ¡§ Cross-Strait Policies¡¨ for each candidate takes. After Ma was elected as president of Taiwan, the rapid warming relations between cross strait make some local Governments to be caught unawareness. Being Compared with local government of northern Taiwan to be filled with resources from central government, local government in southern Taiwan facing with difficult situation. In this way, the major purpose of this thesis is on developing useful and feasible policies directions under the situation of three direct links. The thesis comes with the research method called ¡§Interactive Management¡¨. After two days of intensively meeting, the experts come out with implementing policies goals as below: (1)Reset the goal for Kaohsiung¡¦s development then building the brand and image for Kaohsiung city.(2) Clarify the future tourism direction of Kaohsiung city.(3)Develop cultural, art and creative industries of Kaohsiung city. (4)The positive and active attitudes for Kaohsiung city government to solve problems and enforce the policy propaganda.(5)Scheme the second period of sixth Container Terminal of Kaohsiung Harbor.(6)Build the southern international airport to integrate the other four airports.(7)The mass media to balance the reports toward Mainland China and educate Taiwan people to regard mainlanders in a perspective way.(8)Redraw the free trade zone and lift the related laws and decrees to accelerate the flows between human resources, cargos and funds.(9)Enforce the international Convention and Exhibition certifications and expand the human resources base of tour guides tour leaders. And most important of all: (10)Let more people to participate the discussions of public affairs by purposely and frequently forums involving programs. Another major purpose is to discuss how the central Government coordinative unit,¡¨ Executive Yuan Southern United Service Center, EYSC¡¨ to elaborate Kaohsiung city Government to cope with cross-strait affairs. This research based on the designed questionary with government officials from EYSC and kaohsiung city government. The experts sum up with the conclusions in the dimensions below :(1)Reduce the height between central and local government. (2)Redevelop the function of coordination. (3)Give direct help from EYSC to kaohsiung city government (including policy communications and coordination, the future policy implements, cross strait interactions and cooperation).

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

In the early 2010s, competitive market logic was introduced into healthcare systems so as to achieve rapid improvements. This took place as improvement policies began to emphasize the notion of collaboration as a method of ensuring patient safety across organizational boundaries. This thesis addresses how staff, in their practical improvement work, balance economic values, on the one hand, against meaningful solutions for the patient, on the other. The research interest focuses on the particular interpretations about improvements that emerge in negotiations about change. These interpretations are foundational to the learning that simultaneously takes place. The aim of the thesis is to analyse and explain the pedagogical conditions that take place in improvement practices in a healthcare system in the 2010s. The thesis takes its theoretical point of departure in a pedagogical theory that describes how contextual conditions influence learning processes in a specific practice where communication is foundational for learning. The thesis uses critical discourse analysis as a methodological point of departure and builds on a model of improvement work, namely, the clinical microsystem. The first study consists of a literature review of the microsystem framework. Subsequently, three case studies were conducted at Jönköping county council, Sweden. Discussions of improvements at clinical meetings and improvement coaches’ reflections over their pedagogical approaches provide the empirical data for the case studies. The findings show that market logic gives rise to a number of displacement effects with respect to learning processes. Short-term profits are shown to supersede goals of a more profound development of knowledge. The composition of an improvement practice is of critical importance to the nature of the negotiation that takes place, and thus how the practice comes to successfully challenge things that are taken for granted and the power structures that exist within the practice. Improvement coaches themselves become pedagogical prerequisites under the influence of the prevailing conditions, as they promote different learning organizations. This thesis develops the conceptual framework that is instantiated by the clinical microsystem, and it also contributes to the social constructionist field of improvement science by establishing pedagogical and discursive perspectives on improvement and change. / Bridging the Gaps

Kundige bestuur is n hedendaagse begrip wat beskou word as die rede waarom sommige organisasies net funksioneer en ander uitstekend presteer. Die eise wat aan bestuurders van besighede en Nie–Winsgewende Organisasies (NWOs) se bestuursmilieu gestel word, is uiters hoog en vereis vaardigheid, kennis en ondervinding. Die bestuur van NWOs behoort goed ingelig te wees ten opsigte van die bestuursvaardighede waaroor hul eweknieë in die sakesektor beskik. Opleiding in maatskaplike werk in Suid–Afrika is goed ontwikkel en het in die afgelope 20 jaar in verskeie spesialisvelde binne die vakgebied ontvou. Maatskaplikewerk–dienslewering fasiliteer die groei en ontwikkeling van maatskaplike werkers, wat daartoe aanleiding gee dat hulle in so n mate vorder dat hulle hul kort voor lank in bestuursposisies bevind. n Wyer kennisbasis rakende bestuursdinamiek word vereis om die oorgang van maatskaplike werker na bestuurder te kan maak en sodoende doeltreffend as bestuurder te kan funksioneer. Bestuursopleiding deur maatskaplikewerk–opleidingsinstansies in Suid–Afrika bied nie tans spesifieke bestuursopleiding in die NWO–konteks aan nie. Ondersoek is deur hierdie studie ingestel om n model te ontwikkel om bogenoemde aan te spreek. Hoofstuk 1 fokus op die formulering van die navorsingsonderwerp en gee die sentrale strategiese agument en doel met doelwitte. Hoofstuk 2 beskryf die navorsingsmetodologie wat gebruik is in die studie. Hoofstuk 3 vervat n literatuurstudie wat handel oor die huidige funksionering van NWOs in Suid–Afrika. Daar word gefokus op die bestuursprosesse en rolspelers binne n NWO, die sosiale, politieke en ekonomiese faktore wat die funksionering van NWOs beïnvloed, bestuursmodelle en –teorieë, leierskap en die oorgang van maatskaplike werker na NWO–maatskaplikewerkbestuurder. Hierdie inligting bied die agtergrond waarteen die funksionering van NWO–bestuurders in Mpumalanga, Gauteng, Vrystaat en Noord–Kaap gekontekstualiseer kan word. In Hoofstuk 4 word die data wat vanuit die situasie analise met die NWO–bestuurders in Mpumalanga terugontvang is, verwerk en gerapporteer. n Profiel word verskaf ten opsigte van die NWOs in Mpumalanga asook die bestuursrolspelers en –prosesse wat geïmplementeer is. Daarna word die profiel van NWO–bestuurders in Mpumalanga voorgehou met spesifieke fokus op bestuurskennis en –vaardighede van NWO–bestuurders in Mpumalanga. Die opleidingsbehoeftes van NWO–bestuurders word opgesom en geprioritiseer. Die beskikbaarheid van bestuursopleidingsprogrammes in Suid–Afrikaanse maatskaplikewerk–opleidingsinstansies word daarna weergegee. Hoofstuk 5 gee n oorsig van die heersende situasie in Suid–Afrikaanse NWOs vanuit data wat verkry is uit fokusgroepbesprekings met maatskaplike werkers wat as NWO–bestuurders in Gauteng, Vrystaat en die Noord–Kaap werk. Klem word gelê op die fokusgroeplede se persoonlike ervarings van hul oorgang van maatskaplike werker na NWO–bestuurder binne die huidige funksionering van NWOs. Die spesifieke bestuursprosesse en rolspelers in NWOs betrokke by die fasilitering van die oorgang, soos deur NWO–bestuurders geïdentifiseer, word uitgelig. In hoofstuk 6 word n model vir die fasilitering van die oorgangsproses vir bestuurders voorgestel en met die geïdentifiseerde opleidingsbehoeftes geïntegreer. Hoofstuk 7 bestaan uit die gevolgtrekkings en samevattings wat gemaak is uit die studie. Ten slotte word aanbevelings rakende die fasilitering van die oorgangsproses van maatskaplike werkers na bestuurders van NWOs gemaak. / Thesis (Ph.D. (Social Work))--North-West University, Potchefstroom Campus, 2012.

Kundige bestuur is n hedendaagse begrip wat beskou word as die rede waarom sommige organisasies net funksioneer en ander uitstekend presteer. Die eise wat aan bestuurders van besighede en Nie–Winsgewende Organisasies (NWOs) se bestuursmilieu gestel word, is uiters hoog en vereis vaardigheid, kennis en ondervinding. Die bestuur van NWOs behoort goed ingelig te wees ten opsigte van die bestuursvaardighede waaroor hul eweknieë in die sakesektor beskik. Opleiding in maatskaplike werk in Suid–Afrika is goed ontwikkel en het in die afgelope 20 jaar in verskeie spesialisvelde binne die vakgebied ontvou. Maatskaplikewerk–dienslewering fasiliteer die groei en ontwikkeling van maatskaplike werkers, wat daartoe aanleiding gee dat hulle in so n mate vorder dat hulle hul kort voor lank in bestuursposisies bevind. n Wyer kennisbasis rakende bestuursdinamiek word vereis om die oorgang van maatskaplike werker na bestuurder te kan maak en sodoende doeltreffend as bestuurder te kan funksioneer. Bestuursopleiding deur maatskaplikewerk–opleidingsinstansies in Suid–Afrika bied nie tans spesifieke bestuursopleiding in die NWO–konteks aan nie. Ondersoek is deur hierdie studie ingestel om n model te ontwikkel om bogenoemde aan te spreek. Hoofstuk 1 fokus op die formulering van die navorsingsonderwerp en gee die sentrale strategiese agument en doel met doelwitte. Hoofstuk 2 beskryf die navorsingsmetodologie wat gebruik is in die studie. Hoofstuk 3 vervat n literatuurstudie wat handel oor die huidige funksionering van NWOs in Suid–Afrika. Daar word gefokus op die bestuursprosesse en rolspelers binne n NWO, die sosiale, politieke en ekonomiese faktore wat die funksionering van NWOs beïnvloed, bestuursmodelle en –teorieë, leierskap en die oorgang van maatskaplike werker na NWO–maatskaplikewerkbestuurder. Hierdie inligting bied die agtergrond waarteen die funksionering van NWO–bestuurders in Mpumalanga, Gauteng, Vrystaat en Noord–Kaap gekontekstualiseer kan word. In Hoofstuk 4 word die data wat vanuit die situasie analise met die NWO–bestuurders in Mpumalanga terugontvang is, verwerk en gerapporteer. n Profiel word verskaf ten opsigte van die NWOs in Mpumalanga asook die bestuursrolspelers en –prosesse wat geïmplementeer is. Daarna word die profiel van NWO–bestuurders in Mpumalanga voorgehou met spesifieke fokus op bestuurskennis en –vaardighede van NWO–bestuurders in Mpumalanga. Die opleidingsbehoeftes van NWO–bestuurders word opgesom en geprioritiseer. Die beskikbaarheid van bestuursopleidingsprogrammes in Suid–Afrikaanse maatskaplikewerk–opleidingsinstansies word daarna weergegee. Hoofstuk 5 gee n oorsig van die heersende situasie in Suid–Afrikaanse NWOs vanuit data wat verkry is uit fokusgroepbesprekings met maatskaplike werkers wat as NWO–bestuurders in Gauteng, Vrystaat en die Noord–Kaap werk. Klem word gelê op die fokusgroeplede se persoonlike ervarings van hul oorgang van maatskaplike werker na NWO–bestuurder binne die huidige funksionering van NWOs. Die spesifieke bestuursprosesse en rolspelers in NWOs betrokke by die fasilitering van die oorgang, soos deur NWO–bestuurders geïdentifiseer, word uitgelig. In hoofstuk 6 word n model vir die fasilitering van die oorgangsproses vir bestuurders voorgestel en met die geïdentifiseerde opleidingsbehoeftes geïntegreer. Hoofstuk 7 bestaan uit die gevolgtrekkings en samevattings wat gemaak is uit die studie. Ten slotte word aanbevelings rakende die fasilitering van die oorgangsproses van maatskaplike werkers na bestuurders van NWOs gemaak. / Thesis (Ph.D. (Social Work))--North-West University, Potchefstroom Campus, 2012.

This qualitative study explores the motivations and experiences of individuals elected to serve on the Governing Council of the University of Toronto. Elected governors include alumni, students, staff and faculty. Six semi-structured interviews were conducted with 2 alumni governors, 2 student governors, and 2 staff/faculty governors. Interview questions helped to examine personal motivations behind serving in university governance, activities and duties of governors, self-perceptions of effectiveness and improvements to the experience of elected members. The responses were used to create interview summaries and discover common themes in the experiences of elected governors. Four theme areas emerged. They are (1) initial motivations, (2) learning and informal communication, (3) personal benefits, pride and positive experience, and (4) approach to governance. This study includes a discussion of the unique position of alumni governors and suggests improvements to the governor experience as recommended by the research participants.