This study investigates educators' experiences in choosing material for learners in the inclusive classroom setting as clearly stated in chapter one. Chapter two explored the literature on the learning and teaching support materials and the processes involved. The definition of learning and teaching support materials was explored. The kinds, importance and role of learning and teaching support, were discussed and the role is seen as a vehicle which enhances the awareness for expression and opportunities to capture evidence of learners knowledge. Guidelines to consider in the process of selecting learning and teaching support materials and the utilization thereof, as well as the funding of learning and teaching support materials received attention. This chapter further explored the inclusive classroom where inclusion is defined; the nature of inclusive classroom was discussed. The benefits and the criticism of inclusive classroom settings were also explored. In chapter three, the empirical research design used in the study is discussed. Focus group interviews in qualitative study were used to explore educators' experiences in choosing learning and teaching support material in inclusive classroom settings. Chapter four highlighted the research methods used to investigate the problems of this study. The application of the focus interview was explained in detail because the focus group was used for the collection of data which was analysed and interpreted. The data revealed that educators experience a number of difficulties in choosing learning and teaching support materials for learners in inclusive classroom settings. The last chapter concludes the study with recommendations on the way to assist educators in choosing materials for learners in the inclusive classroom setting. / Thesis (M.Ed.)--North-West University, Vaal Triangle Campus, 2008.

The objectives of this research were to investigate the experiences of adult basic education and training educators and learners in their teaching and learning centres; and to develop a humanistic programme infused with Batho-Pele principles for use in adult basic education and training in South Africa. Both the literature review and the qualitative empirical research methods were used to achieve these objectives. The literature review revealed that Batho-Pele is a South African public service initiative to get public servants to be service orientated, to strive for excellence in service delivery and to commit to continuous service delivery improvement. It allows South African citizens to hold public servants accountable for the level of services they deliver. These two statements make it clear that Batho-Pele is not an "add-on" activity, but it is a way of delivering services by putting citizens at the centre of public service planning and operations, which also means that Batho-Pele seeks to include all citizens for the achievement of a better-life-for-all through services and programmes of a democratic nature. The literature review also revealed that Batho-Pele encapsulates ubuntu/botho ideals. Interdependence, communalism, sensitivity towards others and caring for others are some of the aspects of ubuntu as a way of life. The community and belonging to a community is part of the essence of traditional African human life. Humanness is very important in Batho-Pele and Ubuntu way of life in the sense of seeing human needs, interests and dignity as fundamental to human existence. It was evident from the literature review proceedings that traditional Africans believed that these ideals are communally accepted and desirable ethical standards that a person acquires throughout his/her life. From the foregoing paragraph it is clear that for Batho-Pele service to succeed in communities, management culture in adult basic education and training centres in communities has to be changed to accommodate Batho-Pele as a way of life. This means that adult basic education and training centres should take stock of their educational values, as well as behaviours and attitudes of people they serve. In this way, adult basic education and training centres would then be able to take necessary steps to prepare their educators for the revitalized Batho-Pele Culture of responsiveness, efficiency and effectiveness in delivering services to the adult learners. This research was conducted from an andragogical (an approach to education and training) based on assumptions of learner-as-adult) and ubuntugogical (an approach that emphasizes African way of life that promotes the common good of society and includes humanness as an essential element of human growth. An essential element of human growth, according to this approach, is that the community always comes first. The individual is born out of and into the community, therefore will always be part of the community) paradigms. A humanistic programme infused with Batho-Pele principles for use in adult basic education and training in South Africa was developed. / Thesis (M.Ed.)--North-West University, Vaal Triangle Campus, 2008.

The primary goal of a publicly traded company is to maximise the wealth of its shareholders. This implies that the management of the firm, as agents of the owners, has to manage the firm in such a manner as to create value from every decision taken. Value-based management (VBM) is a management strategy aimed at achieving shareholder wealth creation and is based on the effective management of a set of internal value drivers to maximise wealth creation. The primary objective of the current study is to investigate the quantification of the relationship between internal value drivers and shareholder wealth creation in the Mining sector of JSE listed companies in South Africa. In order to achieve this, the internal value drivers were identified from literature, the necessary financial data was collected and the value drivers as well as actual shareholder wealth were quantified. Revenue growth, operating profitability, capital requirements and weighted average cost of capital (WACC) were identified as the value drivers while total shareholder return (TSR) was identified as the actual shareholder wealth creator. For the purpose of the current study, WACC was excluded from the analysis. By application of linear regression, it was found that revenue growth and operating profitability have a positive, statistically significant effect of TSR. After analysing the effect size, it is however concluded that the effect is not practically significant. These findings concur with similar research in the field of VBM. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2009.

This text is structured into four chapters and it examines the interest of children in philosophy classes. This search: "Communities Investigate - Memories of Educational Subjects on the experiences of Philosophy Classes for Children", shows the experience of philosophical dialogues with the child public. This is the central theme: the seek for memories of the subject and my philosophical experiences when I was a responsible for the planning, design of projects, choice of experiences and drawing up targets to be worked in the processes of discussion with children. This project occurred at São José, a school that belongs to a Franciscan Congregation in Erechim, since 2001 to 2005. Thus, I intend to investigate the methodological path through bibliographic aspects ally to the methodology of " História Oral Temática" in witch the author explains his memories about the philosofical process through semi-structured interviews, these explanations are divided into distinct groups: students (three, children aged eight to fourteen years old), teachers (two rulership teachers), parents (three parents), three representatives administrative group and the managers. So the problem that motivates this study is: what are the memories of education subjects that are involved in the process of philosophical dialogues and experiences concerning the project of Philosophy for Children that has been developed between the years 2001 to 2005 at São José? Then, this study priotizes educational opportunities and relevances in the program of Philosophy classes for childrens concerning some aspects by Mattew Lipman. Also I intend to search for ways of working and teaching philosophy with children and methodologies about teaching this according to important authors and the reasons that motivated the inclusion of the project at São José School in order to detect important knowledge about teacher training. In summary through this study was possible to learn about how important the philosophical knowledge is for the practice teaching professionals from all areas of knowledge. The educational opportunities found in these memories and theoretical notions involves the "ludicidade", the use of the method to mediate philosophical dialogues with children; try to understand the childhood as a stage of development where the child expressed a language basically in a symbolic way, and specially about the importance of philosophy as way of showing experiences and exchanges between children and the importance of teaching and working relations of solidarity and support in a school environment. / Estruturada em quatro capítulos, a partir de observações em torno do interesse das crianças pelas aulas de Filosofia, nesta pesquisa Comunidades de Investigação : Memórias dos Sujeitos Educativos sobre as vivências das aulas de Filosofia para Crianças, apresentam a experiência de diálogos filosóficos com o público infantil. Tendo como temática central o resgate das memórias dos sujeitos educativos e as minhas, em vivências filosóficas, quando atuei como responsável pelo planejamento, elaboração de projetos, escolha de vivências e elaboração dos objetivos a serem trabalhados nos processos de discussão com crianças. Tal projeto foi realizado na cidade de Erechim, no Colégio São José, pertencente à Congregação Franciscana, no período compreendido entre o ano de 2001 até o ano de 2005. Para tanto, percorri o caminho percorrido o caminho metodológico de cunho bibliográfico aliado à metodologia de História Oral Temática, evidenciado em entrevistas semi-estruturadas sobre as memórias da pesquisadora do processo filosófico e de quatro grupos distintos: educandos (três, crianças com faixa etária entre oito e quatorze anos), docentes (duas professores regentes), pais (três pais), três representantes do grupo diretivo e administrativo. Nessa direção, a problemática motivadora do estudo: quais são as memórias dos sujeitos educativos, envolvidos no processo de diálogos e vivências filosóficas, a respeito do projeto de Filosofia para Crianças que foi desenvolvido entre o ano de 2001 até 2005, no Colégio São José? Como objetivo geral, priorizei as possibilidades educativas e relevantes sobre o programa de Filosofia para Crianças proposto por Mattew Lipman. Para o uso de idéias que tratam sobre a Filosofia para Crianças, sobre a metodologia lúdica e os motivos da inserção do projeto no Colégio São José, com vistas a detectar saberes acerca da formação docente. Emergiram desse estudo, saberes importante a prática docente para profissionais de todas as áreas dos conhecimentos. As possibilidades educativas encontrados nessas memórias e nos resgates teóricos, tratam da ludicidade, do uso do método para mediar diálogos filosóficos com crianças; do entendimento da Infância como fase do desenvolvimento onde a criança expressa uma linguagem basicamente simbólica; da importância da Filosofia como um espaço de vivências e de trocas entre as crianças e a importância do trabalho docente e das relações de apoio e solidariedade que estabelece em ambiente escolar.

The purpose with my study is to investigate what kind of thoughts children between three or four years express about the water's phase transitions. The theoretical perspective which has been used is sociocultural perspective. The method is based on semi-structured interviews in groups. The interview groups consist two to three children in each group. The interviews are based on open questions, where the children's thoughts, own words and explanations are in focus. This is documented with audio recording and supplemented with field notes.The result shows that the children have some understanding about the water's phase transitions. Conclusions that can be made is that children think that the water can transform from solid to liquid form but not the other way around. A recurring thought that children have when water freezes is that you need to mix cold water with something and stir it around. Children believe that the temperature is of significance when ice melts or creates. They also think that weather conditions are of significance to phase transitions. When the ice melts children thinkt hat the water is moved and has disappeared. Several thoughts that the children in my study have can be seen in previous research. / Syftet med min studie är att undersöka vilka tankar barn mellan tre till fyra år uttrycker när de undersöker vattnets fasövergångar. Det teoretiska perspektivet som använts är sociokulturellt perspektiv. Metoden är baserad på semi-strukturerad intervju i grupp. Intervjugrupperna består av två till tre barn i varje grupp. Intervjun består av öppna frågor där barnens tankar, egna ord och förklaringar är i fokus. Detta dokumenteras med ljudinspelning som kompletteras med fältanteckningar. Resultatet visar att barnen har viss förståelse för vattnets fasövergångar. Slutsatser som går att dra är att barnen tror att vatten kan gå från fast form till flytande form men inte tvärtom.En återkommande tanke som barn har när vatten fryser till is är att man behöver blanda kallt vatten med något och röra runt. Barn tror att temperatur är av betydelse när is smälter eller bildas. De tror också att väderförhållanden är av betydelse för fasomvandlingar. När is smälter tror barnen att vattnet förflyttas och att isen försvinner. Flertalet tankar som barnen i min studie harkan liknas med tidigare forskningsresultat.

The SA government has identified the craft industry as a key focus area contributing to sustainable development, economic growth and employment opportunities. However the industry faces many challenges such as global competition and lack of resources. More importantly, craft producers in SA cannot access the craft retailer market successfully which limit their financial success. The purpose of this study is to investigate the buyer behaviour of craft retailers in SA. The specific focus of the study is to investigate the buying process followed by craft retailers, to determine the importance of supplier selection criteria used to evaluate suppliers, as well as to determine the sources of information that craft retailers use most often when searching for suppliers. A self-administered survey was conducted among craft retailers and a sample of 233 were realised. The descriptive statistics are reported as well as factor analysis, ANOVA and MANOVA results. Findings indicated that the buying process craft retailers go through are extensive and that certain stages are also more often used than others. No statistical significant differences were found between the types of craft retailers or the years of buying experience and the stages of the buying process. „Product quality‟ was considered the most important supplier selection criteria followed by „product is exciting and attractive‟ and „product styling and design‟. Statistical significant differences were found between different types of craft retailers and the importance they attach to selected supplier selection criteria but no significant differences were found for the years of buying experience. - iv - The results also indicated that craft retailers consult certain information sources more often than others. Information sources were grouped into three factors after the factor analysis: internal and personal information, promotional information and print advertising. The statistical significant differences were found between the different types of craft retailers and their use of promotional information sources but no differences were evident for the other two sources, namely internal and personal and print advertising. The study resulted in a proposed marketing strategy for craft producers to enable them to market their craft products more effectively to crafts retailers. / Thesis (PhD)--University of Pretoria, 2013. / gm2014 / Marketing Management / unrestricted

稅務案件涉及稅捐核課之行政程序和爭端解決之訴訟程序，兩者皆採職權調查主義，當事人對於待證事實之主張及證據聲請不拘束行政機關與法院，其得依其職權就必要且可能之證據為調查。而因稅務案件量大且相關證據皆處於納稅義務人之管領範圍下，致職權調查待證事實困難，故有當事人協力義務之規範，兩者相互影響。若當事人不盡其協力義務將可能使證明度降低，並於審判最終待證事實仍真偽不明時，以客觀舉證責任為判決分配。本文分析現行法規範下行政與訴訟程序中有權機關職權調查、當事人協力義務、證明度調整與舉證責任之分配，並以營利事業所得稅常見之爭議為例，探討現行實務作法是否與理論一致，並於文末提出相關現行作法之修改或法規範之建議，以供參酌。 / Tax administrative lawsuits involve administrative procedures and administrative litigation. Both administrative procedures and administrative litigation follow the inquisitorial investigation. Tax authorities and courts can investigate the facts and circumstance according to their authority and are not restricted by the declaration of the parties. However, due to the fact of a large number of tax administrative lawsuits and tax information often accessible only to taxpayers, tax authorities and courts may encounter great difficulties in the inquisitorial investigation. Therefore, taxpayers are obligated to assist tax authorities to investigate the relevant facts and circumstance. Taxpayers’ obligation to assist tax authorties may have a counter-effect on tax authorities’ obligation to follow the inquisitorial investigation. When the cooperative obligation falls on the party, it may cause essening of the standard of proof. If there still not knows the truth at the end of final judgment, using objective burden of proof to allocate the judgment. This thesis study the relationship between the inquisitorial investigation of the authority, cooperative obligation of the taxpayer, standard of proof adjustments, and the current burden of proof of legal norms. By examining the tax administrative litigation cases concerning the Profit-Seeking Enterprise Income Tax, this thesis analyzes the discrepancy in the practice and the theory, and concludes with relevant suggestions to improve current practice and legal norms.

In Sweden an oral hearing, the trial, is held as the ideal model for the criminal procedure and according to the legality principle reported crimes ought to be investigated and prosecuted. Over time high levels of reported crimes have led to an increase in pressure on the courts and other actors in the criminal process. This pressure has created new ways of dealing with reported crimes in summary procedures and to exceptions from the legality principle. Such changes have given the prosecutor a key role in deciding how cases are dealt with in the criminal process.  The purpose of this thesis is to examine the Swedish public prosecutor’s influence on the choice of cases that are investigated, prosecuted and tried in court during a trial. The study examines the prosecutors’ legal authority and how that authority has changed from the time that the Code of Judicial Procedure came into force in 1948 to the beginning of 2011. A starting point for the examination is that investigating, prosecuting and trying cases in the criminal process should be carried out in a way that is considered to be fair according to societal values, which are embedded in the legal system. Both decisions about which cases will be tried and the procedure involved in how to try them has to be performed in a way that seems to be fair. In the study the values that underlie the criminal process is examined through a model. This model assumes that the criminal process has been created and developed to satisfy different requirements, which can be separated into three main groups: the functions of the criminal process, legal principles and the main objectives of a good administration of justice. The model is used to analyze and discuss the development of the legal rules. The prosecutor’s authority and influence over the process has broadened and the use of summary procedures has served to place the focus on the police investigation instead of the trial. Among the objectives of a good administration of justice Speed and Cost effectiveness are considered to be more important than Security. As long as the Trust in the system is sufficient this development can continue. A conclusion from the study is that there is a need for some actor to prioritize and to do that openly. In the study the issue is raised whether it is time to question the legality principle as the main principle for the Swedish legal system. / <p>Förlagsutgiven med 3 månaders embargo.</p>

The purpose of this study was to investigate the impact of Emotional Intelligence (EI) on the educator's role as a manager of change. The study explored the role of the educator as manager of change, to what extent EI contributes to workplace success and how change impacts disadvantaged, mixed and ex-Model C schools. The ultimate purpose was to develop a possible framework to assist educators to manage the process of change in an emotionally intelligent way. In developing such a framework, the focus was on the following aspects: To present an overview of the educator as manager of change. To delineate EI as important contributor to workplace success. To explore the change management process in disadvantaged, mixed and ex-Model C secondary schools in the Gauteng Province and the Eastern Cape Province. The literature study revealed that the emotional well-being of the educator and the learner is increasingly recognised as an important predictor of success in school, family and work life. Furthermore, EI is widely accepted as foundational to getting along with others in the workplace, as well as being a primary managerial and leadership competency. EI is also believed by many to be the determinant of who advances most quickly in an organization, and EI skills may be particularly useful when the organization is undergoing change. Emotionally intelligent managers are therefore better able to cope with the inevitability of change within the organization, tolerate uncertainty, build employee commitment, motivate others, communicate effectively, manage conflict, reduce employees' anxiety and thus enhance performance. The empirical study consisted of a structured questionnaire distributed to a sample population of educators and learners in the Gauteng Province and the Eastern Cape Province. It was aimed at gathering information about the process of change in six secondary schools and how educators and learners cope with change. Semi-structured interviews were also conducted with members of the School Management Team (SMT) and the School Governing Body (SGB) members at each school. The main findings of the empirical investigation revealed that educators and learners lack the tools to deal with change in school and in their everyday lives effectively. An EI competency framework for change was proposed to assist educators to deal with change in an emotionally intelligent way. The framework was structured to provide Gauteng and Eastern Cape schools with a usable tool for implementing EI so that they may cope effectively with change. / Thesis (Ph.D. (Education Management))--North-West University, Vaal Triangle Campus, 2008.

The purpose of this study was to investigate the impact of Emotional Intelligence (EI) on the educator's role as a manager of change. The study explored the role of the educator as manager of change, to what extent EI contributes to workplace success and how change impacts disadvantaged, mixed and ex-Model C schools. The ultimate purpose was to develop a possible framework to assist educators to manage the process of change in an emotionally intelligent way. In developing such a framework, the focus was on the following aspects: To present an overview of the educator as manager of change. To delineate EI as important contributor to workplace success. To explore the change management process in disadvantaged, mixed and ex-Model C secondary schools in the Gauteng Province and the Eastern Cape Province. The literature study revealed that the emotional well-being of the educator and the learner is increasingly recognised as an important predictor of success in school, family and work life. Furthermore, EI is widely accepted as foundational to getting along with others in the workplace, as well as being a primary managerial and leadership competency. EI is also believed by many to be the determinant of who advances most quickly in an organization, and EI skills may be particularly useful when the organization is undergoing change. Emotionally intelligent managers are therefore better able to cope with the inevitability of change within the organization, tolerate uncertainty, build employee commitment, motivate others, communicate effectively, manage conflict, reduce employees' anxiety and thus enhance performance. The empirical study consisted of a structured questionnaire distributed to a sample population of educators and learners in the Gauteng Province and the Eastern Cape Province. It was aimed at gathering information about the process of change in six secondary schools and how educators and learners cope with change. Semi-structured interviews were also conducted with members of the School Management Team (SMT) and the School Governing Body (SGB) members at each school. The main findings of the empirical investigation revealed that educators and learners lack the tools to deal with change in school and in their everyday lives effectively. An EI competency framework for change was proposed to assist educators to deal with change in an emotionally intelligent way. The framework was structured to provide Gauteng and Eastern Cape schools with a usable tool for implementing EI so that they may cope effectively with change. / Thesis (Ph.D. (Education Management))--North-West University, Vaal Triangle Campus, 2008.