Abstracts in English, Afrikaans and Xhosa / Non-governmental organisations (NGOs) play an important and growing role within the global economy and towards public good. Given the escalating economic and social significance of NGOs, the practical importance of being able to demonstrate their accountability in a robust and comprehensive manner is increasingly being recognised. Perhaps surprisingly, the ability to demonstrate their non-financial accountability is also becoming increasingly important. However, various institutional logics have shaped the face of NGOs’ work, as well as their reporting and their accountability mechanisms. This study therefore examined annual reports of sampled NGOs within Namibia and analysed various institutional accountability logics that shape accountability and reporting in the sector. Extending the literature on accountability logics of NGOs to include local regulations logics, financial and non-financial logic and integrated reporting logic, the study adopted a qualitative illustrative case study of the HIV and AIDS sector in Namibia. To this end, it used 13 purposively selected NGOs, subjecting their documents to analysis and through the conducting of interviews to build both theory and practice. The data were then analysed using content analysis to theme the findings towards the novel contribution it was intended to make. The findings of the study are analysed and interpreted through the lens of the institutional logics theory. The findings indicated that, currently, NGOs do not disclose decision-useful information suitable for all major groups of stakeholders. It is clear from the study that funder and local context regulation logics are the dominant logics in shaping the accountability mechanisms of NGOs in Namibia. The results have an implication for understanding the reporting systems of NGOs, particularly in developing countries such as Namibia. It is argued that extended accountability logics, such as local accountability, financial and non-financial and integrated reporting, are emerging in the NGO sector. / Nie-regeringsorganisasies (NROs) speel 'n belangrike en groeiende rol in die globale ekonomie en in openbare belang. Gegewe die toenemende ekonomiese en sosiale rol van NROs, word hul praktiese belang en aanspreeklikheid meer prominent. Hul vermoë om nie-finansiële aanspreeklikheid te demonstreer, word ook toenemend belangrik. Institusionele logika het die werking, verslagdoening en aanspreeklikheidsmeganismes van NROs gevorm. Hierdie studie het die jaarverslae van NRO's in Namibië ondersoek en die institusionele logika wat aanspreeklikheid en verslagdoening in die sektor vorm, ontleed. 'n Kwalitatiewe illustrerende gevallestudie van die HIV en Vigs-sektor in Namibië bestaande uit 13 geselekteerde NROs is ingesluit om plaaslike regulasie-, finansiële- en nie-finansiële logika met verslagdoeningslogika in NROs te integreer. ‘n Ontleding en interpretasie, deur gebruikmaking van institusionele logika-teorie, het bevind dat NROs tans nie beslissingsinligting bekendmaak wat vir alle hoofgroep belanghebbers geskik is nie. Dit is duidelik uit die studie dat befondsings- en plaaslike konteksregulasie-logika die dominante invloede is wat die aanspreeklikheidsmeganismes van NROs in Namibië gevorm het. Die resultate het 'n invloed op die verstaan van verslagdoeningstelsels van NROs, veral in ontwikkelende lande soos Namibië. Die studie bevind dat uitgebreide aanspreekliksheidslogika, wat plaaslike aanspreeklikheid, finansiële en nie-finansiële asook geïntegreerde verslagdoening insluit, in die NRO-sektor na vore kom. / Zwiimiswa zwine zwa sa vhe zwa muvhuso (dzi NGO) dzi shuma mushumo wa ndeme na wa nyaluwo kha ikonomi ya ḽifhasi kha vhuḓi ha tshitshavha. Ho ṋetshedzwa u gonya ha ikonomi na ndeme ya matshilisano ya dzi NGO, ndeme ya nyito ya u kona u sumbedza vhuḓifhinduleli hadzo nga nḓila yo khwaṱhaho yo fhelelaho i khou engedzea na u dzhielwa nṱha. Ṱhaṅwe tshine tsha mangadza, vhukoni ha u sumbedza vhuḓifhinduleli hadzo hu si ha masheleni na hone ho engedza ndeme. Naho zwo ralo, zwiitisi zwo fhambanaho zwa zwiimiswa zwo fhaṱa mbonalo ya mushumo wa dzi NGO, na nḓila dzadzo dzou vhiga na vhuḓifhinduleli hadzo. Ṱhoḓisiso heyi nga zwenezwo yo ṱola mivhigo ya ṅwaha nga ṅwaha ya tsumbo dza dzi NGO kha ḽa Namibia na u saukanya zwiitisi zwo fhambanaho zwa vhuḓifhinduleli ha zwiimiswa zwine zwa fhaṱa vhuḓifhinduleli na kuvhigele kha sekithara. U engedza maṅwalwa nga ha zwiitisi zwa vhuḓifhinduleli ha dzi NGO u katela zwiitisi zwa ndaulo dzapo, zwiitisi zwa masheleni na zwi si zwa masheleni na tshiitisi tsha u vhiga ho ṱanganelaho, ṱhoḓisiso yo shumisa ngudo ya tsumbo ya khwaḽithethivi ya sekhithara ya HIV na AIDS kha ḽa Namibia. U swika zwino, yo shumisa dzi NGO dza 13 dzo nangwaho ho sedzwa vhukoni, u ṱana maṅwalo avho kha u saukanya na kha u ita inthaviwu u fhaṱa vhuvhili hazwo thyeori na nyito. Data yo ḓo saukanya nga murahu hu tshi khou shumiswa u saukanya zwi re ngomu kha u wana thero zwi tshi ḓa kha u bveledza phambano ine ya fanela u bveledzwa. Mawanwa a ngudo a saukanya na u ṱalutshedzwa nga kha kuvhonele kwa vhushaka ha tshiimiswa, maitele a matshilisano na zwine ha tendwa khazwo. Mawanwa o sumbedzisa zwauri, zwazwino, dzi NGO a dzi bviseli khagala mafhungo a tsheo a ndeme o teaho zwigwada zwoṱhe zwihulwane zwa vhadzhiamukovhe. Zwi tou vha khagala u bva kha ngudo uri vhalambedzi na zwiitisi zwa ndaulo ya nyimele yapo ndi zwiitisi zwihulwane kha u fhaṱa kuitele kwa vhuḓifhinduleli kha dzi NGO kha ḽa Namibia. Mvelelo dzo baḓekanywa na u pfesesa sisiṱeme dza kuvhigele kwa dzi NGO kha ḽa Namibia, nga maanḓa kha mashango ane a kha ḓi bvelela a nga ho sa Namibia. Ho rerwa nga ha u pfi zwiitisi nyengedzedzwa zwa vhuḓifhinduleli, zwi ngaho sa vhuḓifhinduleli hapo, u vhiga ho ṱanganelaho hu si ha masheleni na ha masheleni, hu bveledzwa kha sekhithara ya NGO. / Financial Accounting / D. Phil. (Accounting Science: Financial Accounting)

Abstracts in English, Ndebele, Zulu and Venda / The study aimed to explore teachers’ experiences and to discover challenges encountered by mainstream teachers in the inclusion of learners with diverse barriers to learning in the Foundation Phase mainstream classrooms in the Vaal, Gauteng region. The study provides strategies that can be utilised by the teachers to enhance inclusive education practice in mainstream classrooms. Ten teachers were purposively selected from five mainstream primary schools with two participants from each school. All participants were grade three Foundation Phase teachers. Data were collected through in-depth interviews that enabled the researcher to delve deeply and find rich and relevant information for the study. For triangulation purposes, the researcher made use of document analysis as a second method of collecting data for this study. The study followed a qualitative data analysis method which derived the information from the perceptions of the informants and formed significant themes. The study revealed that teachers are challenged greatly by a lack of knowledge and skills to address diverse learning disabilities adequately; initial training that is ineffective in dealing with learners with diverse barriers to learning; a gap of knowledge that exists between theory and practice; a lack of adequate resources; poor infrastructure; large numbers of learners in a class; a lack of support from District Based Support Teams; and an inflexible curriculum. The study recommends collaborated teaching where teachers learn from each other; peer teaching; teacher exchange programmes; curriculum modification that caters for learners with barriers to learning; and workshop training that focuses on practical skills that will enhance inclusive education in mainstream schools. / Irhubhululo belinqophe ukuphenya ilwazi elihlangabezana nabotitjhere kanye nokuveza iintjhijilo ezihlangabezana nabotitjhere bomkhakha wefundo omkhulu lokha nakufakwa abafundi abaneenqabo ezahlukahlukeneko eziphazamisa ukufunda ematlasini weSigaba esisiSekelo (Foundation Phase) eLigwa (Vaal), esiyingini esise-Gauteng. Irhubhululo linikela amano lawo angasetjenziswa botitjhere ukuqinisa ihlelo lefundo efaka woke umfundi ematlasini womkhakha wefundo omkhulu. Abotitjhere abalisumi bakhethwe ngehloso eenkolweni zomkhakha omkhulu, eenkolweni ezihlanu zamabanga aphasi, kanti zinabadlalindima ababili abavela kuzo zohlanu iinkolo. Boke abadlalindima bekubotitjhere abaphuma kuGreyidi 3 wesikolo esisesiGabeni esisiSekelo. Idatha ibuthelelwe ngokusebenzisa iinhlolombono ezidephileko ezisize umrhubhululi bona angene atjhinge bese athole ilwazi lesifundo elinothileko nelifaneleko. Ngokulandela iinzathu zokusebenzisa iindlela ezinengi zokubuthelela idatha, umrhubhululi usebenzise ihlelo lokutsenga umtlolo (document analysis) njengendlela yesibili yokubuthelela idatha yaleli rhubhululo. Irhubhululo lilandele indlela yokutsenga enamathele kwingcoco, mayelana nokuhlukanisa ngeengaba kwedatha etloliweko, okuyidatha leyo umcwaningi ayisusele emiqondweni yabadlalindima begodu yakha iindikimba eziqakathekileko. Irhubhululo liveze ukuthi abotitjhere bahlangabezene neentjhijilo eziqakathekileko ezimalungana nokulandelako: Ukutlhayela kwelwazi namakghono ukulungisa ngokwaneleko iinkhinyabezo zokukhubazeka ezihlukahlukeneko; ibandulo lokuthoma elingasebenzi kuhle malungana nokuqalana nabafundi abanokukhubazeka okusiqabo eziphazamisa ukufunda; isikhala selwazi esikhona phakathi kwethiyori kanye nokwenza; ukutlhayela kwemithombo eyaneleko; umthangalasisekelo omumbi; imbalo ephezulu yabafundi abagcwele ngetlasini; ukutlhayela kwesekelo elivela eenqhemeni ezidzimelele kudistriki; kanye nekharikhyulamu e ngatjhugutjhugulukiko. Irubhululo lincoma ihlelo lokufundisa elitjhebisanako, lapho abotitjhere bafunda komunye; ukufundisana kwabafundi; amaphrogremu wokutjhentjhisana ngabotitjhere; ukutjhugululwa kwekarikhyulamu efaka abafundi abaneenqabo ezibavimbela ukufunda; kanye nesifundobandulo esiqale ekufundiseni amakghonofundwa wokusebenza azokusiza ukuqinisa ihlelo lefundo efaka woke umfundi eenkolweni zomkhakha wefundo omkhulu. / Ucwaningo beluhlose ukuphenya izinto ezihlangabezana nothisha kanye nokuveza izinselele ezihlangabezana nothisha abakwingxenye enkulu yemfundo kanti kuxutshwa phakathi abafundi abanezihibhe ezahlukahlukene eziphazamisa ukufunda emagunjini okufunda aseSigabeni esiyisiSekelo (Foundation Phase) ngase-Vaal, esifundeni sase-Gauteng. Ucwaningo lunikeza amasu angasetshenziswa wothisha ukuqinisa uhlelo lwemfundo oluxuba wonke umfundi emagunjini okufunda. Othisha abayishumi bakhethwe ngenhloso kwizikole zemfundo esebangeni eliphansi, kanti abadlalindima ababili bavela kuzo zonke lezo zikole. Bonke abadlalindima abangothisha ababekwiGreyidi 3 ye-Foundation Phase. Idatha yaqoqwa ngokusebenzisa izinhlolovo ezijulile ezasiza umcwaningi ukuba agxile ngokujulile futhi athole ulwazi olunothile nolufanele lwalesi sifundo socwaningo. Ngenhloso yokusebenzisa izindlela eziningi zokuqoqwa kwedatha, umcwaningi wasebenzisa uhlelo lokuhlaziya umbhalo njengendlela yesibili yokuqoqa idatha yalolu cwaningo. Ucwaningo luye lwalandela uhlelo lokuhlaziya idatha olugxile kwingxoxo (qualitative data analysis method), mayelana nokwehlukanisa ngezigaba kwedatha ebhalwe phansi, okuyidatha umcwaningi ayisusele kwimiqondo yabadlalindima kanti futhi iye yakha izindikimba ezisemqoka. Ucwaningo luveze ukuthi othisha bahlangabezene nezinselelo ezisemqoka mayelana nalokhu okulandelayo: ukusweleka kolwazi kanye namakhono okulungisa ngokwanele izihibhe eziphazamisa ukufunda; ukuqeqeshwa kokuqala okungenamthelela omuhle ekubhekaneni nabafundi abanezihibhe ezahlukahlukene zokufunda; isikhala solwazi esikhona phakathi kwethiyori kanye nalokho okuyizenzo eziphathekayo; ukusweleka kwemithombo yolwazi eyanele; ukwentuleka kwemithombo eyanele; ingqalasizinda engathokozisi; inani eliphezulu labafundi emagumbini okufunda; ukusweleka koxhaso oluvela kumaqembu axhasayo esifundazwe; kanye nohlelo lwemfundo oluqinile. Ucwaningo luncoma uhlelo lokufundisa olusebenzisanayo, lapho othisha bafunda komunye; ukufundisana kwabafundi; izinhlelo zothisha zokuphakelana ngolwazi; ukuguqulwa kwekharikhyulamu efaka abafundi abanezihibhe ezibaphazamisa ukuthi bafunde; kanye nezinhlelo zokuqeqeshwa eziphokophele kuqeqesho lwamakhono okukhombisa ngezenzo, okungamakhono azoqinisa uhlelo lwemfundo oluxuba wonke umfundi kwizikole zengxenye yomkhakha wemfundo omkhulu. / Ṱhoḓisiso yo livhiswa kha u wanulusa tshenzhelo dza vhadededzi na u wanulusa khaedu dzine dza ṱangana na vhadededzi vhane vha funza kha zwikolo zwa vhagudiswa vha re na tshumelo dzo khetheaho musi vha tshi katela vhagudiswa vha re na zwithivheli zwa u guda zwo fhambanaho kha u guda kha Vhuimo ha Fhasi kiḽasini dza vhagudiswa vha si na tshumelo dzo khethea ngei Vaal, kha dzingu ḽa Gauteng. Ṱhoḓisiso yo ṋetshedza zwiṱirathedzhi zwine zwa nga shumiswa nga vhadededzi u khwinisa maitele a pfunzo nyangaredzi kiḽasini dza vhagudiswa vha si na tshumelo dzo khetheaho. Vhadededzi vha 10 vho nangwa ho sedzwa vhukoni u bva kha zwikolo zwa phuraimari zwiṱanu zwa vhagudiswa vha si na tshumelo dzo khetheaho. Vhadzheneleli vhoṱhe vho vha vhadededzi vha Gireidi ya 3 ya Vhuimo ha Fhasi. Data yo kuvhanganyiwa nga kha inthaviwu dzo ṱanḓavhuwaho ine ya konisa muṱoḓisisi u ṱoḓisisa nga vhudzivha na u wana mafhungo o pfumaho o teaho kha ngudo. Kha ndivho tharu, muṱoḓisisi o shumisa u saukanya ḽiṅwalwa sa ngona ya vhuvhili ya u kuvhanganya data ya ṱhoḓisiso iyi. Ngudo yo tevhedza ngona ya u saukanya ya khwanthithathivi data, u ya nga khethekanyo ya data yo ṅwalululwaho ye muṱoḓisisi a i bvisa kha kuvhonele kwa vhadzheneleli na u vhumba thero dza ndeme. Ṱhoḓisiso yo wanulusa uri vhadededzi vha tshenzhela khaedu dza ndeme musi zwi tshi ḓa kha zwi tevhelaho: u sa vha na nḓivho na zwikili u amba nga ha zwithivheli zwa u guda zwo fhambanaho nga nḓila yo teaho, vhugudeli thangeli vhu songo teaho kha u shumana na vhagudiswa vha re na zwithivheli zwa u guda zwo fhambanaho; phambano ya nḓivho ine ya vha hone vhukati ha thiori na nyito; ṱhahelelo ya zwishumiswa zwo teaho; ṱhahelelo ya themamveledziso; tshivhalo tshinzhi tsha vhagudiswa kiḽasini; u sa wana thikhedzo u bva kha thimu dza thikhedzo dza tshiṱiriki; na kharikhuḽamu ine ya thivhela u swikelela ṱhoḓea dzo fhambanaho dza vhagudiswa. Ngudo yo themendela tshumisano kha u funza, hune vhadededzi vha guda u bva kha muṅwe, pfunzo ya thangana ya murole, mbekanyamushumo dza u tshintshisana ha vhadededzi; u khwinisa kharikhuḽamu dzine dza katela vhagudiswa vha re na zwithivheli zwa u guda; na vhugudisi ha u pfumbudzwa ho sedzaho kha zwikili zwine zwa ḓo khwinisa pfunzonyangaredzi kha zwikolo zwa vhagudiswa vha si na tshumelo dzo khetheaho. / Inclusive Education / M. Ed. (Inclusive Education)