Kinderseksuele misbruik het langtermyneffekte op die persoon wat as kind seksueel misbruik is, en dit kan strek tot in sy of haar jong volwasse jare. Dit is dus belangrik dat daar aandag gegee word aan die nodige ondersteuningsnetwerke/hulpbronne wat beskikbaar is vir jong volwassenes wat slagoffers is van seksuele misbruik tydens hulle kinderjare. Deur te bepaal aan watter persone hierdie slagoffers bereid is om die misbruik te openbaar, kan gebruik gemaak word van eienskappe wat benodig word vir effektiewe openbaarmaking. Met die gemengde kwantitatiewe en kwalitatiewe navoringsontwerp is daar op die tweede– en derdejaar maatskaplike werkstudente van die Noordwes–Universiteit (Potchefstroomkampus) as respondente van die studie gefokus. Daar is gebruik gemaak van ‘n doelgerigte steekproef om respondente te verkry vir die studie en selfopgestelde, groep–geadministreerde vraelyste is aan hulle uitgedeel. Die verkennende navorsingsontwerp is gebruik om meer inligting oor die navorsingsonderwerp te bekom, aangesien daar beperkte inligting beskikbaar is en min navorsing daaroor onderneem is binne die Suid–Afrikaanse opset. Die doel van die studie is om vas te stel watter hulpbronne beskikbaar gestel moet word aan slagoffers van seksuele misbruik tydens hulle kinderjare, sodat hulle vroeër in hulle lewe die misbruik openbaar en die nodige hulp kan verkry vir die trauma wat hulle ervaar het. Dit is uit die bevindings duidelik dat die noodsaaklikheid bestaan vir die bewusmaking onder die gemeenskap om van die beskikbare hulpbronne vir persone wat slagoffers van kinderseksuele misbruik, gebruik te maak. Aanbevelings rakende die inhoud word in die studie uiteengesit en aanbevelings vir verdere navorsing word ook aan die hand gedoen. Die gebruik van bewusmakingsprogramme is noodsaaklik om die gemeenskap in te lig oor die dinamika van kinderseksuele misbruik. / Thesis (M.A. (MW))--North-West University, Potchefstroom Campus, 2012.

Kinderseksuele misbruik het langtermyneffekte op die persoon wat as kind seksueel misbruik is, en dit kan strek tot in sy of haar jong volwasse jare. Dit is dus belangrik dat daar aandag gegee word aan die nodige ondersteuningsnetwerke/hulpbronne wat beskikbaar is vir jong volwassenes wat slagoffers is van seksuele misbruik tydens hulle kinderjare. Deur te bepaal aan watter persone hierdie slagoffers bereid is om die misbruik te openbaar, kan gebruik gemaak word van eienskappe wat benodig word vir effektiewe openbaarmaking. Met die gemengde kwantitatiewe en kwalitatiewe navoringsontwerp is daar op die tweede– en derdejaar maatskaplike werkstudente van die Noordwes–Universiteit (Potchefstroomkampus) as respondente van die studie gefokus. Daar is gebruik gemaak van ‘n doelgerigte steekproef om respondente te verkry vir die studie en selfopgestelde, groep–geadministreerde vraelyste is aan hulle uitgedeel. Die verkennende navorsingsontwerp is gebruik om meer inligting oor die navorsingsonderwerp te bekom, aangesien daar beperkte inligting beskikbaar is en min navorsing daaroor onderneem is binne die Suid–Afrikaanse opset. Die doel van die studie is om vas te stel watter hulpbronne beskikbaar gestel moet word aan slagoffers van seksuele misbruik tydens hulle kinderjare, sodat hulle vroeër in hulle lewe die misbruik openbaar en die nodige hulp kan verkry vir die trauma wat hulle ervaar het. Dit is uit die bevindings duidelik dat die noodsaaklikheid bestaan vir die bewusmaking onder die gemeenskap om van die beskikbare hulpbronne vir persone wat slagoffers van kinderseksuele misbruik, gebruik te maak. Aanbevelings rakende die inhoud word in die studie uiteengesit en aanbevelings vir verdere navorsing word ook aan die hand gedoen. Die gebruik van bewusmakingsprogramme is noodsaaklik om die gemeenskap in te lig oor die dinamika van kinderseksuele misbruik. / Thesis (M.A. (MW))--North-West University, Potchefstroom Campus, 2012.

Recanting is a recognized phenomenon in child sexual abuse cases, particularly in cases of incest. When children report cases of sexual abuse, it often set motions in their environment to safeguard them from experiencing further abuse. Children may decide to take back their allegations, in most cases leading to recanting. When children recant, it may be a way to attempt to put their world back to the way it was before anyone found out about the abuse. This behaviour is often misunderstood by professionals who may conclude prematurely that the abuse never occurred in the first place. The child may want the abuse to end but never imagined the consequences of the disclosure for them and the family. The aim of this research is to find out the reasons why children recant their disclosures of sexual abuse. The study suggests that there are various reasons why children recant their disclosures of sexual abuse ranging from fear, socio economic reasons, threats and disbelief from their parents or caregivers. It also suggests that there is a need for social workers to be trained on dealing with children who have recanted their disclosures of sexual abuse and to emphasize on getting therapy for the child that has recanted the sexual abuse allegations. / MSW (Forensic Practice), North-West University, Potchefstroom Campus, 2014

Recanting is a recognized phenomenon in child sexual abuse cases, particularly in cases of incest. When children report cases of sexual abuse, it often set motions in their environment to safeguard them from experiencing further abuse. Children may decide to take back their allegations, in most cases leading to recanting. When children recant, it may be a way to attempt to put their world back to the way it was before anyone found out about the abuse. This behaviour is often misunderstood by professionals who may conclude prematurely that the abuse never occurred in the first place. The child may want the abuse to end but never imagined the consequences of the disclosure for them and the family. The aim of this research is to find out the reasons why children recant their disclosures of sexual abuse. The study suggests that there are various reasons why children recant their disclosures of sexual abuse ranging from fear, socio economic reasons, threats and disbelief from their parents or caregivers. It also suggests that there is a need for social workers to be trained on dealing with children who have recanted their disclosures of sexual abuse and to emphasize on getting therapy for the child that has recanted the sexual abuse allegations. / MSW (Forensic Practice), North-West University, Potchefstroom Campus, 2014

Intellectual Capital is considered an intangible asset that occurs in many organizations, especially service organizations, mainly because South African banks offer a service to their customers. This results in Intellectual Capital being an important factor in obtaining competitive advantage and success. If organizations do not consider Intellectual Capital as an important factor, it could lead to brands devoted to competitors, the loss of talented employees and unsatisfied customers. This in turn could affect the image of the organization. Financial organizations have the responsibility to identify and to monitor the various components of Intellectual Capital. Intellectual Capital consists of three main components, namely, Human Capital, Structural Capital and Relationship Capital. One of the biggest challenges of Intellectual Capital is that no one hundred percent accurate measurement method exists to measure Intellectual Capital items. An inaccurate value of Intellectual Capital leads to inaccurate disclosure of financial statements which, in turn, could result in various stakeholders (such as shareholders and public) losing faith and confidence in the organization. The purpose of the study is to describe the various components of Intellectual Capital, the linked costs and to examine the measurement of Intellectual Capital, in order to provide accurate disclosure. An empirical study was conducted to assess the impact and importance of Intellectual Capital in a South African bank. Recommendations were made on the manner problems regarding Intellectual Capital are managed and dealt with by the management of the bank. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013.

Intellectual Capital is considered an intangible asset that occurs in many organizations, especially service organizations, mainly because South African banks offer a service to their customers. This results in Intellectual Capital being an important factor in obtaining competitive advantage and success. If organizations do not consider Intellectual Capital as an important factor, it could lead to brands devoted to competitors, the loss of talented employees and unsatisfied customers. This in turn could affect the image of the organization. Financial organizations have the responsibility to identify and to monitor the various components of Intellectual Capital. Intellectual Capital consists of three main components, namely, Human Capital, Structural Capital and Relationship Capital. One of the biggest challenges of Intellectual Capital is that no one hundred percent accurate measurement method exists to measure Intellectual Capital items. An inaccurate value of Intellectual Capital leads to inaccurate disclosure of financial statements which, in turn, could result in various stakeholders (such as shareholders and public) losing faith and confidence in the organization. The purpose of the study is to describe the various components of Intellectual Capital, the linked costs and to examine the measurement of Intellectual Capital, in order to provide accurate disclosure. An empirical study was conducted to assess the impact and importance of Intellectual Capital in a South African bank. Recommendations were made on the manner problems regarding Intellectual Capital are managed and dealt with by the management of the bank. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013.

Abstracts in English, Afrikaans and Southern Sotho / The purpose of this study was to develop a best practice corporate community involvement disclosures (CCID) framework for JSE-listed organisations in South Africa. An analysis of the literature underscored the need for quality CCID and revealed the paucity of research on this topic. The study adopted a mixed-methods approach employing three research stages. Firstly, an initial CCID framework was constructed on the basis of a content and document analysis of top-performing JSE-listed organisations. Secondly, 30 CCI experts refined and validated the CCID framework through semi-structured interviews. The developed CCID framework comprised 36 specific disclosure items in nine general disclosure categories. Thirdly, the CCID framework was applied to 116 corporate reports, including the integrated reports, sustainability reports and corporate webpages of 20 JSE-listed companies for the years 2015 to 2017. The findings indicated that the sample of JSE-listed organisations disclose some aspects of CCI in their corporate reports. However, there is no consistent reporting framework, and a number of CCID items were under-disclosed according to the CCI expert “best practice” to meet stakeholder expectations. In both the integrated and sustainability reports, general category 2, CCI strategy, and general category 4, CCI projects, were the best-performing categories. General category 8, Evidence of CCI, was one of the best-performing categories disclosed in the sustainability reports and on the corporate webpages. General category 5, Relevant regulatory measures, general category 6, CCI benefits/business value creation, and general category 7, Assurance of CCI reporting, contained no or limited CCID. The development of the CCID framework resonated with stakeholder theory, while the findings on the application of the CCID framework supported the theoretical perspectives of legitimacy theory. In addition to the identified legitimising drivers, the findings suggested that local tensions and expectations are impacting on CCID in South Africa. The findings of this study provide useful insights into CCID practices, guidelines and the quality of CCID. It is unique because it is the first of its kind to develop and apply a CCID framework in South Africa. The findings have a number of implications for stakeholders, corporate managers, regulators and policymakers in South Africa and internationally. / Die doel van hierdie studie was om ’n raamwerk van beste praktykte te ontwikkel vir korporatiewe gemeenskapsbetrokkenheid-openbaarmakings (KGBO) vir JSE-genoteerde organisasies in Suid-Afrika. ʼn Ontleding van die literatuur het die behoefte aan gehalte-KGBO beklemtoon en die gebrek aan navorsing oor hierdie onderwerp aan die lig gebring. Die studie het ’n gemengdemetode-benadering gevolg wat drie navorsingstadiums gebruik het. Eerstens is ʼn aanvanklike KGBO-raamwerk op die grondslag van ’n inhoud-en-dokument-ontleding van bes presterende JSE-genoteerde organisasies saamgestel. Tweedens het 30 KGB-kundiges die KGBO-raamwerk deur middel van halfgestruktureerde onderhoude verfyn en geldig verklaar. Die ontwikkelde KGBO-raamwerk het 36 spesifieke openbaarmaking-items in nege algemene openbaarmakingkategorieë bevat. Derdens is die KGBO-raamwerk toegepas op 116 korporatiewe verslae, insluitend die geïntegreerde verslae, volhoubaarheidsverslae en korporatiewe webbladsye van 20 JSE-genoteerde maatskappye vir die jare 2015 tot 2017. Die bevindings het aangetoon dat die monster van JSE-genoteerde organisasies enkele aspekte van KGBO in hul korporatiewe verslae openbaar het. Daar is egter nie ’n konsekwente verslagdoeningsraamwerk nie, en volgens die KGB-bestepraktykkundige is ’n aantal KGBO-items onderverklaar om aan belanghebbers se verwagtinge te voldoen. In sowel die geïntegreerde as volhoubaarheidsverslae was die algemene kategorie 2, KGB-strategie, en algemene kategorie 4, KGB-projekte, die bes presterende kategorieë. Algemene kategorie 8, Bewys van KGB, was een van die bes presterende kategorieë wat in die volhoubaarheidsverslae en op die korporatiewe webbladsye openbaar gemaak is. Algemene kategorie 5, Relevante regulatiewe maatreëls, algemene kategorie 6, KGB-voordele/besigheidswaarde-skepping, en algemene kategorie 7, Gerusstelling van KGB-verslagdoening, het geen of beperkte KGBO bevat. Die ontwikkeling van die KGBO-raamwerk het by die belanghebberteorie aanklank gevind, terwyl die bevindings van die toepassing van die KGBO-raamwerk die teoretiese perspektiewe van die egtheidsteorie gesteun het. Benewens die geïdentifiseerde egtheidsaandrywers het die bevindings daarop gesinspeel dat plaaslike spanning en verwagtinge ’n uitwerking op KGBO in Suid-Afrika het. Die bevindings van hierdie studie verskaf nuttige insigte in KGBO-praktyke, -riglyne en die gehalte van KGBO. Dit is uniek omdat dit die eerste keer is dat ’n KGBO-raamwerk in Suid-Afrika ontwikkel en toegepas word. Die bevindings het ’n aantal implikasies vir belanghebbendes, korporatiewe bestuurders, reguleerders en beleidmakers in Suid-Afrika en internasionaal. / Morero wa thutelo ye e be e le go tšweletša tlhako ya maitokiši a kaonekaone a dikutollo tša seabe sa dikgwebo setšhabeng (CCID) ya mekgatlo ye e lego lenaneong la JSE ka Afrika Borwa. Tshekatsheko ya dingwalo e gatelela tlhokego ya CCID ye e nago le mohola gape e utollotše nyakišišo ye e sa lekanago ka ga hlogotaba ye. Thutelo e tšere mokgwatebelelo wa mekgwa ye e tswakantšwego ka go diriša magato a mararo a dinyakišišo. Sa mathomo, tlhako ya mathomo ya CCID e hlamilwe go ya ka tshekatsheko ya diteng le tokomane tša mekgatlo ye e lego lenaneong la JSE yeo e šomago gabotse. Sa bobedi, ditsebi tša CCI tše 30 di kaonafaditše le go laetša boleng bja tlhako ya CCID ka mokgwa wa dipotšišo tšeo di sa latelego lenaneo leo le itšeng. Tlhako ya CCID ye e tšweleditšwego pele e dirilwe ke dintlha tša kutollo tše itšeng tše 36 magorong a kakaretšo a kutollo a senyane. Sa boraro, tlhako ya CCID e phethagaditšwe go dipego tša kgwebo tše 116, go akaretšwa dipego tše di kopantšwego, dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le matlakala a wepo a dikhamphani tše 20 tšeo di lego lenaneong la JSE mengwageng ya 2015 go fihla 2017 Dikhwetšo di šupile gore sampolo ya mekgatlo yeo e lego lenaneong la JSE e utollotše dintlha tše dingwe tša CCI dipegong tša tšona tša kgwebo. Le ge go le bjalo, ga go tlhako ya go bega ye e sa fetogego, gomme dintlha tše mmalwa tša CCID di utollotšwe ka mo go sa lekanago go ya ka “maitokišo a makaonekaone” a ditsebi tša CCI go kgotsofatša ditetelo tša bakgahlegi. Ka go dipego tše kopantšwego le tšeo di fago tshedimošo ka ga maemo a tšwelelo ya kgwebo, legoro la 2 la kakaretšo, le legoro la 4 la kakaretšo, diprotšeke tša CCI, di bile magoro ao a šomilego gabotse. Legoro la 8 la kakaretšo, Evidence of CCI, e bile ye nngwe ya magoro ao a šomilego gabotse ao a utollotšwego ka go dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le go matlakala a wepo a kgwebo. Legoro la 5 la kakaretšo 5, Relevant regulatory measures, legoro la 6 la kakaretšo 6, CCI benefits/business value creation, le legoro la 7 la kakaretšo, Assurance of CCI reporting, di be di se na le goba le CCID ya bogolo bjo beetšwego mellwane. Tšwetšopele ya tlhako ya CCID e kwana le mekgwaboitshwaro bolaoding bja kgwebo, mola dikhwetšo go tirišo ya tlhako ya CCID e thekga tebelelo ya ditlhalošo tša diteori tša go dira go ya ka mekgwa ya boitshwaro ya setšhabeng. Go tlaleletša go ditlhohleletši tše di šupilwego tša go amogelwa ka semolao, dikhwetšo di šišintše gore dithulano le ditetelo tša selegae di na le khuetšo go CCID ka Afrika Borwa. Dikhwetšo tša thutelo ye di fa ditshedimošo tše di ka thušago tša ditlwaetšo tša CCID, mekgwatlhahli le mohola wa CCID. Ke ya moswananoši ka gobane ke ya mathomo ya mohuta wa yona go tšweletša le go diriša tlhako ya CCID ka Afrika Borwa. Dikhwetšo di na le ditlamorago tše mmalwa go batho bao ba nago le dikgahlego, balaodi ba dikgwebo, basepetši go ya ka molao le badiramelaotshepetšo ka Afrika Borwa le kemong ya boditšhabatšhaba. / Management Accounting / D. Phil. (Accounting Sciences)