My entire career in lecturing and research in the field of financial management in education, have led to me becoming more and more intrigued by questions related to the amounts of money being spent on education and the performance of learners in the Senior Certificate Examination in public secondary schools in South Africa. The South African education system has changed dramatically since 1994 and is aimed at restoring the injustices of the past by providing equitable quality education. Despite many reforms our system is not rendering acceptable results as is evident from our participation in international and national tests (TIMSS, PIRLS, SACMEQ and ANA)2. Internationally UNESCO is driving the Educational for All campaign in an attempt to address issues related to quality education. The purpose of this research was to investigate the relationship between the funding of education and the quality of education in selected diverse top performing secondary schools in the Gauteng province of South Africa. The results of the sample schools in the National Senior Certificate examination was used as indicator of the quality of education provided. Towards this end, I have done multiple case study research in six schools selected using purposive and convenience sampling techniques. Semistructured interviews and document analysis were used to collect data. I found that there is a definite link between funding and the quality of education provided. This manifests itself in allowing schools to reduce class size by appointing additional teaching staff, access to technology and staff development. However, all the schools in the sample indicated that the crucial factor determining their success was their teachers! In addition to the role of the teachers, I found that structures created for and the manner in which academic performance was managed and parental involvement also played determining roles. Contrary to what was expected, the use of technology as teaching aid, although convenient, was not playing a decisive role. The research led to a much better and deeper understanding of the intricate relationship between funding and the quality of education, but additional investigation is required in order to highlight this matter even further to allow for the informed improvement of efforts to raise the quality of education in South Africa and the world. / Thesis (PhD)--University of Pretoria, 2012. / Education Management and Policy Studies / unrestricted

This diploma thesis is focused on the contribution and importance of financial resources of social entrepreneurship for nonprofit organizations. The main goal is to analyze the evolution of nonprofit organization's funding from Czech public funds and to identify benefits and importance of financial resources of social entrepreneurship for nonprofit organizations. The theoretical part brings description of financial resources for nonprofit organizations and explanation of social entrepreneurship concept and social enterprise definition. The research of diploma thesis brings the analysis of evolution of nonprofit organization's funding from Czech public funds from 1999 to 2009 and the identification of benefits, importance and share of financial resources of social entrepreneurship in specific nonprofit organization - Domov Sue Ryder, o.p.s. The identification of benefits and importance of financial resources of social entrepreneurship is based on the analysis of evolution of sources, costs and own revenues (sources) from 2001 to 2010 in selected nonprofit organization. The output of this diploma thesis is the evaluation of benefits and importance of financial resources of social entrepreneurship for nonprofit organizations.

Public entities are faced with the problem of increasing the interest of stakeholders in their annual reports. The aim of this study was to identify the stakeholders of AISA who use the annual report, to investigate their perceptions of the AISA annual report and to determine whether it is used for decision making or accountability purposes. Data was collected by using questionnaires sent to a representative sample of the stakeholders and minutes of meetings and audio recordings of the interrogation of the annual report by the parliamentary accountability and oversight body over DST. The study found that the AISA stakeholders use the annual report for accountability purposes and not for decision making and it has a small readership as it is read mainly by internal stakeholders. The study recommends that public entities need to do much to inform the stakeholders of the availability of their annual reports. / Business Management / M. Com. (Accounting)

Univ., Diss.--Kiel, 2004.

Les fonds souverains, véhicules d'investissement créés, financés et contrôlés par leur Etat d'origine, échappent à l'heure actuelle à toute qualification juridique. Leur structure et finalité souveraines, conjuguées à la nature privée de leurs activités, suscitent de nombreux débats au sein de la communauté internationale, d'autant plus que certaines de leurs opérations, dont l'opacité est régulièrement relevée, s'effectuent en dehors de leur territoire. Les percevant à la fois chevaliers blancs au secours d'un marché financier en pleine crise, et menaces à la souveraineté des nations, les Etats récepteurs de leurs investissements semblent adopter une position quelque peu ambigüe à leur égard, laquelle oscille entre libéralisme et retour à un protectionnisme latent. Ces craintes plus ou moins fantasmés dont ils font l'objet sont par ailleurs attisées par la nouvelle réalité qu'ils projettent d'un basculement du pouvoir au détriment des pays occidentaux et de l'essor d'un nouveau capitalisme d'Etat. Il importe dès lors de déterminer si les fonds souverains sont des acteurs économiques comme les autres, susceptibles de bénéficier de la protection offerte aux investisseurs étrangers, ou des représentants de l'Etat dont ils émanent. Cette question, pierre angulaire des problématiques posées par les fonds souverains, n'épuise toutefois pas l'ensemble des controverses soulevées à leur sujet, ces dernières étant particulièrement nombreuses en termes de problèmes juridiques relatifs à l'encadrement juridique qui leur serait applicable. / Sovereign wealth funds, investment vehicles created, funded and controlled by nation states, do not adhere to any clear legal status. Their public ownership and ultimate objectives, together with the private nature of their activities, most of which are confidential and international, have created much debate and controversy within the international community. Considered by many to be white knights of a financial market in crisis, sovereign wealth funds are also seen as a threat to the economic sovereignty of their host countries, which seem to adopt an ambiguous position towards them, varying between liberalism and a return to a latent protectionism. These more or less fantasized fears are exacerbated by the new reality they project: a decline in western influence and the rise of a new state capitalism in the global scene. It is therefore imperative to understand whether sovereign wealth funds are ordinary economic players that should benefit from the protection provided to international investors, or whether they represent the objectives of the nation states from which they emanate. This question is at the heart of the debates ranging around sovereign wealth funds in addition to controversies surrounding other legal aspects regarding the legal regime that would apply to them.

Submitted by Flávia Vianna (fvs.cardoso@gmail.com) on 2015-05-29T18:06:40Z No. of bitstreams: 1 Dissertaçao Flavia Vianna _ 29052015.pdf: 23109061 bytes, checksum: 35afa7e0947e6d797c3db52aeef0dfc5 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2015-06-01T15:00:02Z (GMT) No. of bitstreams: 1 Dissertaçao Flavia Vianna _ 29052015.pdf: 23109061 bytes, checksum: 35afa7e0947e6d797c3db52aeef0dfc5 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-06-02T16:52:11Z (GMT) No. of bitstreams: 1 Dissertaçao Flavia Vianna _ 29052015.pdf: 23109061 bytes, checksum: 35afa7e0947e6d797c3db52aeef0dfc5 (MD5) / Made available in DSpace on 2015-06-02T17:00:12Z (GMT). No. of bitstreams: 1 Dissertaçao Flavia Vianna _ 29052015.pdf: 23109061 bytes, checksum: 35afa7e0947e6d797c3db52aeef0dfc5 (MD5) Previous issue date: 2015-04-30 / O presente projeto de dissertação apresenta uma metodologia para avaliar a relação de causa e efeito da forma de gestão adotada pelos Conselhos Municipais de Defesa dos Direitos da Criança e do Adolescente, em especial no que se refere à utilização de ferramentas de monitoria e avaliação para acompanhar os projetos executados, no aumento do orçamento público captado através de doações aos Fundos para a Infância e Adolescência – FIA. Este projeto busca identificar a existência de possíveis gargalos na gestão dos Conselhos, principalmente no que diz respeito aos processos de monitoria dos projetos desenvolvidos com recursos advindos de doações ao Fundo Municipal para a Infância e Adolescência como uma oportunidade de avançar no processo de melhoria da gestão pública, neste caso, de garantia de direitos infanto-juvenil. Para tanto, será necessário criar grupos de tratamento e controle considerando os Conselhos Municipais de Garantia de Direitos da Criança e do Adolescente que utilizam ferramentas de monitoria e avaliação daqueles que não adotam essa prática no seu cotidiano profissional. A identificação de tais Conselhos será feita a partir de três filtros correlacionados a saber, tamanho da população do município, índice de desenvolvimento humano municipal e cadastro em situação regular do Fundo Municipal para a Infância e a Adolescência. Não se trata de um trabalho que visa apontar erros na gestão dos Conselhos, ao contrário, uma proposta de mapeamento capaz de verificar fragilidades e propor uma linha de atuação alternativa - capaz de romper com práticas meramente paternalistas ou formalismos que produzam disfunções burocráticas - que gere transformação no espaço de atuação. / This dissertation project presents a methodology to assess the cause and effect of management adopted by the Municipal Councils of Rights Defense of Children and Adolescents, in particular as regards the use of monitoring and evaluation tools to track projects implemented, increasing the public budget captured through donations to the Funds for Childhood and Adolescence - FIA. This project seeks to identify the existence of possible bottlenecks in the management of councils, especially with regard to projects of monitoring processes developed with resources from donations to the Municipal Fund for Children and Adolescents as an opportunity to advance the process of improving the public management, in this case, of children's rights protection. Therefore, you must create groups of treatment and control considering the Municipal Councils of Rights Guarantee of Children and Adolescents using monitoring and evaluation tools of those who do not adopt this practice in their daily work. The identification of such Councils will be made from three filters correlated namely size of the local population, municipal human development index and a member of good standing of the Municipal Fund for Children and Adolescents. It is not a work that aims to point out errors in the management of councils, by the way, a proposal for mapping able to check weaknesses and propose a range of alternative actions - able to break away from purely paternalistic practices or formalities that produce bureaucratic dysfunction - which manages transformation in the space of action.

Public entities are faced with the problem of increasing the interest of stakeholders in their annual reports. The aim of this study was to identify the stakeholders of AISA who use the annual report, to investigate their perceptions of the AISA annual report and to determine whether it is used for decision making or accountability purposes. Data was collected by using questionnaires sent to a representative sample of the stakeholders and minutes of meetings and audio recordings of the interrogation of the annual report by the parliamentary accountability and oversight body over DST. The study found that the AISA stakeholders use the annual report for accountability purposes and not for decision making and it has a small readership as it is read mainly by internal stakeholders. The study recommends that public entities need to do much to inform the stakeholders of the availability of their annual reports. / Business Management / M. Com. (Accounting)

Face à la crise financière de 2008, l’Union européenne a intensifié la contrainte pesant sur les États dont la gestion des finances publiques est désormais strictement encadrée. Des objectifs à moyen terme leurs sont assignés dont l’irrespect peut être sanctionné par des amendes (sanctions pécuniaires) ou la perte du droit de vote (sanctions politiques). Des codes de bonne conduite, des guides et des chartes (soft law), fondés sur la mise en commun d’expériences de terrain, proposent des mesures censées favoriser leur intégration. Cette méthode uniforme et centrée sur la gestion et les instruments de maîtrise des finances publiques, devient contraignante lorsqu’elle est transposée en droit national et son assise juridique peut varier selon le degré de protection qui lui est accordée. Le droit public financier, principal vecteur de modernisation de l’État, est profondément remanié à l’aune de ces nouveaux préceptes. Dans ce contexte et au-delà, de fortes tensions pèsent sur la responsabilité financière des institutions et des décideurs publics, et particulièrement dans le secteur local, objet de la recherche. Classiquement, la responsabilité financière est une responsabilité juridique fondée sur le bon emploi des deniers publics, c’est-à-dire leur emploi régulier. Elle sanctionne exclusivement et juridictionnellement le non-respect des règles et des principes du droit public financier local établis dans l’intérêt général. Ce cadre est aujourd’hui mis en question par la gestion publique : aux préoccupations de régularité, s’ajoutent (se substituent parfois) les impératifs d’efficacité et d’efficience, principaux indicateurs de la performance publique. L’efficacité apprécie le degré de réalisation des objectifs de l'action et l’efficience étudie la relation entre les coûts et les résultats de l’action. Dès lors, la question se pose de savoir si le droit a la capacité de sanctionner selon ces critères et si cela serait pertinent. Si l’adaptation des régimes juridiques de responsabilité à ces enjeux n’a pas abouti, de vrais changements s’opèrent aujourd’hui, souvent en marge du droit. En effet, un nouveau modèle de responsabilité se met en place à tous les niveaux du secteur public. Fondé sur les notions de performance et d’autonomie asymétrique, il impose à l’ensemble des acteurs publics locaux de s’engager à atteindre un certain nombre d’objectifs préalablement fixés dont les résultats sont évalués en termes d’efficience et d’efficacité, et parfois sanctionnés. Donc plutôt que de réformer la responsabilité juridique, le choix semble fait d’adopter une vision extensive de la responsabilité financière : la responsabilité managériale, à côté de la responsabilité juridique. Cette juxtaposition de deux logiques d’essence différente, voire contradictoires, interroge sur les conditions de leur coexistence, dans un État de droit. / Faced with the financial crisis of 2008, the European Union has intensified the constraint on states whose public finance management is now strictly regulated. Medium-term objectives are assigned to them, which may result in fines (financial penalties) or loss of the right to vote (political sanctions). Codes of conduct, guides and charters (soft law), based on the sharing of experiences on the ground, propose measures to promote their integration. This uniform method, centered on management and public finance control instruments, becomes binding when it is transposed into national law and its legal basis may vary according to the degree of protection granted to it. Public financial law, the main vector of modernization of the public sector, is profoundly altered in the light of these new precepts. In this context and beyond, strong tensions weigh on the financial responsibility of public institutions and managers, including in the local sector, which is the subject of research. Classically, financial responsibility is a legal responsibility based on the good use of public funds, that is, their regular employment. It sanctions exclusively and jurisdictionally the failure to respect the rules and principles of local public financial law defined in the general interest. This framework is now called into question by the new public management (NGP): to the concerns of regularity, are added (sometimes replaced) the imperatives of effectiveness and efficiency. Effectiveness assesses the degree of achievement of the objectives of the action and efficiency studies the relationship between the costs of the action and the benefits it provides. Therefore, the question arises whether the right has the capacity to sanction according to these criteria and whether it would be relevant. If the adaptation of legal regimes of responsibility to these issues has not succeeded, real changes are taking place today, often on the margins of the law. Indeed, a new model of accountability is being put in place at all levels of the public sector. Based on the notions of performance and asymmetric autonomy, it requires all local public actors to commit themselves to achieving a number of previously defined objectives whose results are evaluated in terms of efficiency and effectiveness, And sometimes punished. So rather than reforming the legal responsibility, the choice seems to be made of adopting an extensive view of financial responsibility: managerial responsibility, alongside legal responsibility.

MPM / Oliver Tambo Institute of Governance and Policy Studies / The aim of the study investigates the significance of Auditor General in the control of public funds in local government with specific reference to Mopani District Municipality in order to make recommendations that can assist in improving the control of public funds. The research identifies and assesses weaknesses in how Mopani District Municipality has been controlling its public funds by analyzing the Auditor General reports for the past three financial years and its implications to service delivery. The research further assesses the role played by Auditor General in influencing the internal financial control of the municipality and in auditing the performance of the municipality since in other municipalities money is paid to contractors for services not rendered. The study provides academic input into public administration, specifically in the area of improving service delivery performance, control and financial performance management in municipalities. The study could contribute to the establishment of effective ways of monitoring the control of public funds by municipalities. / NRF