Performance management and goal attainment are two subjects over which thousands of books and articles have been written. The manufacturing sector in South Africa is competitive and companies have to continuously strive to better themselves to meet the ever changing requirements of their customers. What is important to the company of today is that the goals and strategies must be reviewed on a regular basis. The question that can now be asked, is the following: How can corporate goals be attained through the management of the company's performance? The purpose of this study is to establish how companies achieve their set goals through the management of their performance. The focus was not only placed on the financial indicators of performance, but also placed on how the companies manage their non-financial performance. In the current competitive environment in which manufacturing companies find themselves, the importance of non-financial performance has increased to the same level as financial performance. Empirical research was performed by means of a questionnaire and interviews in order to determine how companies operate to achieve their set goals and to arrive at conclusions and recommendations based on this research. It was found that companies give the same amount of attention to the financial and non-financial indicators of performance, but that there is room for improvement in the use of non-financial indicators. There was also found that companies achieve their set goals through the use of performance management. / Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2007.

In the last decade, the financial service industry has become increasingly aware of the dangers posed by operational risk. Profound changes in the economic and financial environment have made it necessary for banks in general to adapt their long term strategies as well as their approaches to the management of their assets and liabilities. Regardless of this heightened awareness, banks continue to fail at effective management of these risks. The Asset and Liability Management Committee (ALCO) is responsible for managing a bank's assets and liabilities to balance its many risk exposures and thereby help it achieve its operating objectives e.g. maximising Net Interest Income (Nil). Thus the ALCO process is the crux of the strategic management process performed within a bank. The ALCO process is driven by people, processes and technology which, in essence, is a broad definition of operational risk. Failure in any one of these areas will lead to failure of the ALCO, ALCO processes and, therefore, the strategic Asset and Liability Management (ALM). The focus of this study is, therefore, how to measure and manage operational risk in a bank's ALCO process. A case study was conducted, with the aid of ALCO experts in a specialised niche bank in South Africa, to identify operational risks within this bank's ALCO process. The various risk indicators of operational risk were classified into 5 broad categories. Each category was weighted according to its representative risk indicator and converted into percentages for the interpretation of the overall results. Category 2 (authority levels) has the highest negative impact, while the remaining 4 categories (employee, model, system and other indicators) have a medium negative impact, on the efficiency of the ALCO process. / Thesis (M.Com. (Risk Management))--North-West University, Potchefstroom Campus, 2009.

Lepidoptera (butterflies and moths) comprises a fairly well-studied invertebrate taxon. The body of knowledge that has been acquired, especially on butterflies, allows for more convincing assessments of the significance of species distributions, for example assessments of rarity and endemism. In spite of their taxonomically well-known status, little is known about the different ranges and limiting factors controlling habitat specificity amongst species at a local scale. Aiming at ensuring more efficient and inclusive conservation planning for new developments and for rehabilitation of disturbed areas this study focused on the identification of species specific and local scale (biotopic) microhabitat attractants. This was done by identifying and classifying locally occurring butterflies in the context of small scale habitat preferences on a spatial and temporal scale taking into account correlations in distributions of butterflies, plants and bio-physical gradients. Results were compared to previous studies to evaluate the use of recorded species as bio-indicators. The methodology entailed the use of twelve 250m fixed belt transects that were sampled in alternating directions across four sites within the West Coast National Park. Seven sampling sessions were set out during four sampling months mainly during the summer of the 2006/07 season. Sampling was conducted through visual observations while walking transects at a constant pace. Distributional variation between species was observed within a relatively small area with limited apparent variation in vegetation, topography and altitude. Pronounced temporal variation and correlation between butterfly species distribution and microhabitats were observed although this is strongly linked to the scale of the study in relation to the species studied. Factors that will affect the choice of microhabitat across time include amongst others: the prevailing sex ratio, temperature and the presence of invasive ants. The influence of plant distribution in predicting butterfly species distribution seemed to be less important. Myrmecophilous butterflies could probably play some role in bio-indication although much more work needs to be done to confirm this. The identification of stepping stone sites with optimum microhabitats during the environmental assessment phase in areas with endangered butterfly species should determine the face of the development and not the other way around. / Thesis (M. Environmental Science)--North-West University, Potchefstroom Campus, 2010.

In the last century, agricultural intensification on the Canadian prairies has resulted in increased pesticide use with the potential to expose non-target organisms to pesticides as a result of non-point source pollution. In order to minimize risk and implement programs and regulations that promote sustainable agricultural practices, information on the types of pesticides being used and their subsequent fate in soils is essential. In this study, pesticide use trends were summarized and Herbicide Risk Indicators (HRIs) were calculated for the 1996-2006 growing seasons; a time period in which genetically modified herbicide-tolerant (GMHT) crops were commercially adopted. This study also quantified the influence of soil moisture, temperature, slope position, and soil depth within the plough layer on 2,4-D [2,4-(dichlorophenoxy) acetic acid] fate in soil obtained from a cultivated undulating field in Southern Manitoba. Annual pesticide use varied slightly over the 11-year period, but overall, there were no significant increasing or decreasing temporal trends for herbicides, fungicides, or insecticides. Although the total mass of herbicides remained relatively consistent, there was a significant change in the types of herbicides applied associated with the increased adoption of GMHT-canola; the most significant trend being the increase of GLY, from 16% to 45% of the total herbicides used in 1996 to 2006, respectively. HRIs demonstrated that herbicides used in 2006, are on average, more soluble, but less persistent, less volatile, and less acutely toxic to mammals (inhalation and acceptable daily intake), aquatic invertebrates, fish and algae, than those applied in 1996. Although 2,4-D remains one of the top 10 herbicides applied to agricultural crops in Manitoba, there were no significant increasing or decreasing trends in 2,4-D use between 1996 and 2006. Results from the experimental studies revealed that 2,4-D mineralization half-lives (DT50) in soil varied from 3 days to 51 days with the total 2,4-D mineralization (MT) ranging from 5.8 to 50.9%, depending on soil moisture, temperature, slope position, and depth. Both DT50 and MT demonstrated a polynomial relationship with temperature, typical of a biological system with minimum, optimum, and maximum temperatures.

Performance management and goal attainment are two subjects over which thousands of books and articles have been written. The manufacturing sector in South Africa is competitive and companies have to continuously strive to better themselves to meet the ever changing requirements of their customers. What is important to the company of today is that the goals and strategies must be reviewed on a regular basis. The question that can now be asked, is the following: How can corporate goals be attained through the management of the company's performance? The purpose of this study is to establish how companies achieve their set goals through the management of their performance. The focus was not only placed on the financial indicators of performance, but also placed on how the companies manage their non-financial performance. In the current competitive environment in which manufacturing companies find themselves, the importance of non-financial performance has increased to the same level as financial performance. Empirical research was performed by means of a questionnaire and interviews in order to determine how companies operate to achieve their set goals and to arrive at conclusions and recommendations based on this research. It was found that companies give the same amount of attention to the financial and non-financial indicators of performance, but that there is room for improvement in the use of non-financial indicators. There was also found that companies achieve their set goals through the use of performance management. / Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2007.

In the last decade, the financial service industry has become increasingly aware of the dangers posed by operational risk. Profound changes in the economic and financial environment have made it necessary for banks in general to adapt their long term strategies as well as their approaches to the management of their assets and liabilities. Regardless of this heightened awareness, banks continue to fail at effective management of these risks. The Asset and Liability Management Committee (ALCO) is responsible for managing a bank's assets and liabilities to balance its many risk exposures and thereby help it achieve its operating objectives e.g. maximising Net Interest Income (Nil). Thus the ALCO process is the crux of the strategic management process performed within a bank. The ALCO process is driven by people, processes and technology which, in essence, is a broad definition of operational risk. Failure in any one of these areas will lead to failure of the ALCO, ALCO processes and, therefore, the strategic Asset and Liability Management (ALM). The focus of this study is, therefore, how to measure and manage operational risk in a bank's ALCO process. A case study was conducted, with the aid of ALCO experts in a specialised niche bank in South Africa, to identify operational risks within this bank's ALCO process. The various risk indicators of operational risk were classified into 5 broad categories. Each category was weighted according to its representative risk indicator and converted into percentages for the interpretation of the overall results. Category 2 (authority levels) has the highest negative impact, while the remaining 4 categories (employee, model, system and other indicators) have a medium negative impact, on the efficiency of the ALCO process. / Thesis (M.Com. (Risk Management))--North-West University, Potchefstroom Campus, 2009.

Lepidoptera (butterflies and moths) comprises a fairly well-studied invertebrate taxon. The body of knowledge that has been acquired, especially on butterflies, allows for more convincing assessments of the significance of species distributions, for example assessments of rarity and endemism. In spite of their taxonomically well-known status, little is known about the different ranges and limiting factors controlling habitat specificity amongst species at a local scale. Aiming at ensuring more efficient and inclusive conservation planning for new developments and for rehabilitation of disturbed areas this study focused on the identification of species specific and local scale (biotopic) microhabitat attractants. This was done by identifying and classifying locally occurring butterflies in the context of small scale habitat preferences on a spatial and temporal scale taking into account correlations in distributions of butterflies, plants and bio-physical gradients. Results were compared to previous studies to evaluate the use of recorded species as bio-indicators. The methodology entailed the use of twelve 250m fixed belt transects that were sampled in alternating directions across four sites within the West Coast National Park. Seven sampling sessions were set out during four sampling months mainly during the summer of the 2006/07 season. Sampling was conducted through visual observations while walking transects at a constant pace. Distributional variation between species was observed within a relatively small area with limited apparent variation in vegetation, topography and altitude. Pronounced temporal variation and correlation between butterfly species distribution and microhabitats were observed although this is strongly linked to the scale of the study in relation to the species studied. Factors that will affect the choice of microhabitat across time include amongst others: the prevailing sex ratio, temperature and the presence of invasive ants. The influence of plant distribution in predicting butterfly species distribution seemed to be less important. Myrmecophilous butterflies could probably play some role in bio-indication although much more work needs to be done to confirm this. The identification of stepping stone sites with optimum microhabitats during the environmental assessment phase in areas with endangered butterfly species should determine the face of the development and not the other way around. / Thesis (M. Environmental Science)--North-West University, Potchefstroom Campus, 2010.

We attempt to answer the following key questions: What are the revaluation effects and the impacts on the cost of capital, volatility, and correlation with world market returns from stock market liberalization in emerging market countries? These questions have been studied extensively at the market-level, i.e. using country indices, but not at the firm level. In the market-level analysis, there is increasing concern whether the country indices are proper means to answer those questions, for example they may not represent the real holdings of foreign portfolio investors after liberalization. Indeed, foreign portfolio investors are known to prefer investment in large and well-known firms. Hence, the opening of capital markets should have a differential impact across securities depending on foreign investors' demand. In order to take into account the potentially different impacts caused by foreign investors' demand, we use individual firm data as well as market-level indices. Our analysis is based on the cross-sectional and time-series panel regression method. / Our test results using country indices show statistically and economically significant revaluation effects, and increases in the cost of capital. While the stock market volatility increases, its correlation with world market return does not change after stock market liberalization. More important than these market-level findings, we report significantly different impacts of stock market liberalization, based on firm size, which is used as a proxy for foreign investors' demand. Large firms tend to exhibit large revaluation effects, insignificant change in the cost of capital, small increases in volatility, and increases in correlation with the world market from liberalization. Small firms show small revaluation effects, increases in the cost of capital, large increases in volatility and decreases in correlation with world market returns after liberalization. Our results have important implications for international investors seeking to manage their global exposure as well as for policy makers considering capital market liberalization.

The concept of sustainability has gained traction within Canadian planning efforts in recent years. As such, there is a need to measure progress toward sustainability goals; it was found that sustainability indicators are the recommended tool to perform such measurement. The literature also articulated the potential for core community sustainability indicators. The concept of transferability was produced to describe the ability of indicators, domains, and scoring processes to be relevant between communities (horizontal transferability) and various levels of governance (vertical transferability). Hence, the objectives of this research were to create a set of community sustainability indicators, domains, and a scoring methodology for use in a Canadian Community Sustainability Indicator Framework. In attempt to achieve these objectives, first a document review of four existing Canadian community sustainability indicator sets and their domains. This review produced a preliminary set of community sustainability indicators and domains, the latter of which were used in the interviews that followed. The document review also introduced a scoring methodology from MMM Group: The Complete Mobility (CM) scoring methodology. Interview communities were chosen from across Canada using criteria to include different geographical areas, community sizes, and economic/population conditions. Interviewees were from academic, government, or non-government organizations. Interviews followed a loose interview guide with the objectives of gaining insight into interviewee perceptions on sustainability indicators, domains, and scoring processes. Specifically they were asked to evaluate the preliminary set of community sustainability indicator domains and CM scoring methodology, both found in the document review. Synthesis of the results from the document review, the interviews, and the literature review found that there are benefits associated with, and a desire for a transferable community sustainability framework within Canada. The preliminary set of community sustainability indicator domains found complete acceptance in the interviews, and three newly proposed domains. The concept of scoring had varied opinions; however, in those interviewees who desired scoring, the CM methodology was well liked. A proposed framework for a CCSIF as well as other potentially emergent concepts and affirmed academic assertions were also presented in this thesis. Further research into many of these concepts, both emergent and not, was proposed.

Marine reserves are promising tools for fisheries management, and are especially suited for complex, multi-species fisheries. Recent work has focused on the design of reserves to achieve particular management objectives and on defining appropriate indicators for monitoring to determine whether these objectives are being met. In principle, there should be a strong correlation between biological, social and economic indicators that are all correlated with fish abundance and ecosystem health. In practice, different indicators are often inconsistent, and it is common for researchers and fishers to have conflicting opinions on how well reserves are meeting management goals. I suggest that these discrepancies are not necessarily due to conflicting opinions regarding management objectives, but rather that the inherent biases in different sampling schemes may cause different measures of the same parameter to be uncorrelated. For example, scientists tend to sample only snapshots in time and space in randomly chosen locations, while fishers sample over much greater temporal and spatial scales but in non-random locations. Furthermore, marine ecosystems are extremely complex, and failing to account for the full extent of this complexity may lead to erroneous measurement of biological trends. The purpose of this dissertation is to determine the causes of discrepancies between different types of indicators using a multidisciplinary approach. A detailed study of the Glover’s Reef Marine Reserve (GRMR) in Belize provides a basis for comparison. Chapters 2 to 4 of the dissertation focus on understanding how the GRMR has functioned to produce fisheries benefits, and elucidating some of the factors responsible for variation in species’ responses to reserve protection. Chapters 5 to 7 of the dissertation focus on comparisons of different indicators of changes in fish abundances, and explain the circumstances under which indicators may disagree. With a better understanding of the functioning of the GRMR based on both scientific and local knowledge, efforts can be made to develop more appropriate indicators, and these indicators can then be tested for use in other coral reef reserves worldwide.