Thesis (MPA)--University of Stellenbosch, 2003. / ENGLISH ABSTRACT: This paper that is composed of six chapters discusses the basic issues of modem tax administration and the extent to which Eritrean tax administration adheres to the requirements contained in these issues. The first chapter includes a general introduction, brief historical background of Eritrea, premise, problem definition, objective, design and methods, scope and limitation of the study. The second chapter deals with the literature review on the theoretical perspective of tax system and administration. There are detailed discussions about the types, characteristics, and functions, ethics of taxes and efficiency and effectiveness of tax administration. This theoretical aspect discusses the basic issues of modem tax administration trends and their development and reforms. The reforms are mainly concerned with prevention of tax evasion, avoidance, corruption and measures taken for making tax administration more efficient and reducing the complexity of taxation laws. Chapter three explores international success stories in dealing with major tax issues, thereby using the solutions as benchmarks. Experiences in Singapore, Bolivia, Croatia, Jamaica, Guatemala and Spain are used as standards to examine the level of efficiency and effectiveness of tax administration in Eritrea. This chapter also shows that modem tax administrations are concerned with a stronger focus on taxpayers, employees and their development, usage of technology, financial independence and privatisation of those areas that could be better performed by the private sector. To accomplish the above mentioned goals, the abovementioned countries have set in motion to reform tax administrations with the aim of solving key problems such as low salaries and the connected problems of attracting and retaining high quality personnel and curbing corruption. The fourth chapter presents the actual situation of tax administration in Eritrea. It deals with missions, objectives, functions, human resource condition, facilities, the level of application of modem technology and the weaknesses and strength of the Inland Revenue Department (lRD). It also describes the measures, which have been taken by IRD administration to motivate its employees and to enhance the voluntary compliance of taxpayers. The fifth chapter provides a consolidated assessment of the present situation of tax administration in Eritrea based on international experiences of tax administration and on theoretical aspects of taxation. This chapter also scrutinizes the amendments of Proclamation No. 62/1994 and 64/1994 and their effect on tax administration, saving, consumption and investment in Eritrea. The sixth chapter provides a conclusion and recommendations that could be used by tax authorities in Eritrea to implement the best practices of tax administration used in the abovementioned countries. This study provides an overview on IRD's present situation and how it could successfully manage organisational transformation to achieve significantly increased customer satisfaction, enhanced organisational flexibility, employee motivation and increase in tax collection by following the recommendations based on theory and the experiences of other countries. / AFRIKAANSE OPSOMMING: In hierdie studie wat bestaan uit ses hoofstukke, word die basiese kwessies om moderne belasting administrasie bespreek en die mate waartoe die belasting administrasie van Eritrië daaraan voldoen. Die eerste hoofstuk sluit die volgende in: 'n algemene inleiding, 'n kort historiese agtergrond oor Eritrië, 'n voorafgaande stelling, 'n probleem definisie, asook die doelwitte, metodes, omvang en delimitasies van die studie. Die tweede hoofstuk bevat 'n literatuur oorsig oor die teoretiese perspektief op belastingsisteme en administrasie. Daar is gedetailleerde besprekings van die tipes, kenmerke en funksies van belasting asook die etiek daarvan en die doeltreffendheid en effektiwiteit van die belasting administrasie. Hierdie hoofstuk bespreek die basiese kwessies i.v.m. die tendense in belasting administrasie, hoe hulle ontwikkel en hoe hulle hervorm kan word. Die hervormings het meestal betrekking op die voorkoming van belasting ontduiking en vermyding, korrupsie, en metodes om die belasting administrasie meer effektief te maak en om die wette minder ingewikkeld te maak. Hoofstuk drie gaan in op internasionale suksesverhale i.v.m. belasting en die oplossings word as bakens gebruik. Die effektiwiteit van Eritrië se belastingstelsel word gemeet aan wat gebeur het in ander lande soos Singapore, Boliwië, Kroatië, Jamaika, Guatemala en Spanje. Hierdie hoofstuk toon ook dat moderne belasting administrasie meer fokus op belastingbetalers, werknemers, die gebruik van tegnologie, finansiële onafhanklikheid en die privatisering van areas wat beter deur die privaatsektor bedryf kan word. Om die bostaande te bereik, het die genoemde lande maatreëls ingestelom die belasting administrasie te hervorm en om die volgende sleutelprobleme op te los: lae salarisse, die lok en behou van hoë kwaliteit personeel en die voorkoming van korrupsie. In die vierde hoofstuk word die eintlike werklikheid van belasting administrasie in Eritrië bespreek. Dit behandel die doelwitte en funksies van die belasting department (IRD) asook die sterktes en swakhede daarvan en tot hoe 'n mate moderne tegnologie gebruik word. Dit beskryf ook wat die belasting departement gedoen het om sy wernemers te motiveer en om die samewerking van belasting betalers te verseker. Die vyfde hoofstuk is 'n waardebepaling van die eintlike huidige situasie van belasting administrasie in Eritrië gemeet teen internasionale ondervindings en die teoretiese aspekte van belasting. In hierdie hoofstuk word ook gekyk na die amendemente tot Proklamasie No 62/1994 en 64/1994 en hulle uitwerking op belasting administrasie, spaar, verbruik en belegging 10 Eritrië. In die sesde hoofstuk is daar gevolgtrekkings en aanbevelings wat die outoriteite in Eritrië kan gebruik. Hulle kan die praktyke wat die beste in ander lande gewerk het, implementeer. Hierdie studie verskaf 'n oorsig oor die huidige situasie in die Binnelandse Inkomste Departement in Eritrië en oor hoe organisatoriese hervorming kan plaasvind wat sal lei tot beter belasting betalers tevredenheid, meer organisatoriese vlugheid, werknemers motivering en 'n dramatiese vermeerdering in belasting invordering. Hierdie hervorming moet gegrond wees op die aanbevelings soos geformuleer uit die ondervindings van ander lande.

Thesis (MPA)--Stellenbosch University, 2003. / ENGLISH ABSTRACT: During 1994 to 1997, local authorities in the Cape Metropolitan area underwent a transformation process aimed at, amongst other things, improving service delivery to all inhabitants. The transformation process dealt with, inter alia, the physical transferring of personnel from the former Cape Metropolitan Council to the former Tygerberg Municipality. This historic study identifies several theoretical aspects of organisational change and the personnel transferring processes that public managers should take cognisance of should they wish to successfully complete similar changes and personnel transferring processes in the future. This study analyses the transferring process as followed by the Cape Metropolitan Council and the Tygerberg Municipality in a systematic manner, and tests the perceptions of the "transferred" personnel and the "receivers" of the "new" personnel by means of the questionnaire method. Following this, normative suggestions are made for future personnel transferring processes at local authorities. An important fmding of this study revealed that respondents were of the opinion that although the physical transferring process were "successfully" executed and completed (measured against the relevant legislation), the transferring process was less successful when measured against the human (especially psychological) factors involved in the transferring process. / AFRIKAANSE OPSOMMING: Gedurende 1994-1997 was plaaslike owerhede in die Kaapse Metropolitaanse gebied besig met 'n transformasieproses met, onder meer, die doel om aan alle inwoners doeltreffende diens te lewer. Die transformasieproses het onder meer verband gehou met die fisiese oorplasing van personeel vanaf die voormalige Kaapse Metropolitaanse Raad na die voormalige Munisipaliteit Tygerberg. Hierdie historiese studie identifiseer verskeie teoretiese aspekte wat betrokke is by organisatoriese verandering en personeeloorplasingsprosesse waarvan openbare bestuurders kennis behoort te neem indien hulle soortgelyke verandering en personeeloorplasingsprosesse suksesvol wil deurvoer. Die studie analiseer die oorplasingsproses soos gevolg deur die Kaapse Metropolitaanse Raad en die Munisipaliteit Tygerberg op 'n sistematiese wyse uiteen, en toets die persepsies van die "oorgeplaasde" personeel en die "ontvangers" van die "nuwe" personeel deur middel van die vraelysmetode. Voorts word normatiewe voorstelle gemaak vir toekomstige personeeloorplasingsprosesse by plaaslike owerhede. 'n Belangrike bevinding van die studie is dat respondente van mening is dat hoewel die fisiese oorplasingproses "suksesvol" uitgevoer en afgehandel was (gemeet aan die hand van relevante wetgewing), die oorplasingproses minder suksesvol was indien dit gemeet word aan die hand van die menslike (veral sielkundige) aspekte betrokke by die oorplasingsproses.

Thesis (MPhil)--Stellenbosch University, 2004. / ENGLISH ABSTRACT: Development, a non-ceasing phenomenon as long as mankind has dwelt on this planet, IS a complex matter which encompasses the three bottom-lines, i.e. social, economic and environmental aspects and aims at improving the quality of life. In fact, development issues are always challenging countries and their leaders as they try to introduce strategies and projects to benefit their rural sector which constitutes, especially in developing countries, most of the population who are living in poverty and continuing to stagger in very destitute level. One of these countries is Eritrea, a nation of which more than 80% live in rural areas and which is rated one of the lowest twenty nations on the human development index (measurement of literacy, health and life expectancy status) as well as the human poverty index of which 53% of the population lived below national poverty line during the period of 1987 to 2000 (UNDP, 2002). This paper is an attempt to discuss rural development and how it is being implemented in relation to Eritrea's reconstructions and rehabilitation efforts that took place after its freedom from foreign occupation. It is an assessment on the rural projects' planning and implementation process, and eventually also looks at the impacts they have on the life of the beneficiaries. As a whole, this research paper consists of an introduction and nine chapters. It can be classified into five parts, i.e. the theoretical literature, the country's status in specific fields, the sample research areas, an overall synthesis and lastly conclusions and recommendations as one part. The theoretical background revolves around rural areas and their reasons for poverty, different development theories within which rural development could be seen as one ingredient, and focuses on participatory rural development where projects can play vital roles in changing life style especially when they are managed in an integrated way touching main areas of need. The second section of the paper is a general overview of the socio-economic status of Eritrea and some of the efforts made by the government. These are mainly the health, education, water supply, agriculture and darn construction projects, accomplished mainly by government in partnership with domestic and foreign NGOs, whereas the same time people contributed mainly in kind. In relation to these five projects the researcher has drawn up questionnaires and personally filled them in five villages, namely Sheeb, Ade-awhi, Korbariaya, Azien and Wara, while at the same time holding discussions with the beneficiaries. In this section the assessment of the people's state and their response in relation to the planning process as well as impacts of the projects on their lives have been made for every village. In other words, the chapter shows the practical data analysis of the research. The next is, in similar form, an overall synthesis of the research. The researcher weighs and analyses the results in relation to planning issues, especially how far the people played a role in participation and the extent of their influence as well as their contentment with the end result in comparison to their expectations. Moreover, it investigates the projects' impact on the environment, and their influence on the socio-economic lives of the beneficiaries, and then sees how the projects have been managed at institutional level and whether the policies that are in effect have direct influence on initiating rural development projects. Finally some conclusions are drawn and recommendations are made that could be a benchmark for further studies and provide impetus to accelerate the present rural development planning and implementation. The researcher may have overlooked some necessary elements or missed some basic factors in dealing the current way of initiating development. But with the resources were available and the time at his disposal, while faced by the limitations explained in the introductory section of the paper, the researcher has made some efforts to highlight his convictions to the best of his academic ability. The sole purpose of his final statements is based on his wish for more rural upliftment and long-term as well as sustainable benefit to the rural people of his country, Eritrea. / AFRIKAANSE OPSOMMING: Ontwikkeling, 'n verskynsel wat nie ophou nie, bestaan al so lank as wat daar lewe op die planeet bestaan. Dit is 'n ingewikkelde saak wat drie aspekte behels: die sosiale, ekonomiese en omgewings aspekte en die doel daarvan is om lewensgehalte te verbeter. Ontwikkelingskwessies stel 'n uitdaging aan die leiers van lande; die regerings moet stategië uitwerk en projekte van stapel stuur wat die landelike sektor sal bevoordeel en veral in ontwikkelende lande, woon die grootste gedeelte van die bevolking op die platteland waar hulle gebuk gaan onder armoede. Eritrea is een van hierdie lande. 80% van die mense van Eritrea woon op die platteland. Etritrea word gereken as een van die twintig onontwikkelste lande op die menslike ontwikkelings indeks (wat geletterdheid, gesondheid en lewensverwagting meet) en ook op die menslike armoede indeks. 53% van die bevolking het vir die tydperk 1987 tot 2000 onder die nasionale armoedelyn geleef (UNDP, 2002). In hierdie studie word landelike ontwikkeling bespreek en hoe dit geïmplementeer is tydens die rekonstruksie en rehabilitasie pogings na die onafhanklikheid van Eritrea. Dit is 'n waardebepaling van die beplanning en implementasie van die landelike projekte en kyk ook na die impak wat dit op die lewens van die landelike bevolking gehad het. In die geheel bestaan hierdie studie uit 'n inleiding en nege hoofstukke. Dit kan in vyf afdelings ingedeel word: teoretiese literatuur, die stand van die land betreffende spesifieke gebiede, die navorsingsgebiede, 'n oorsigtelike sintese en ten laaste die gevolgtrekkings en aanbevelings. In die teoretiese agtergrond gaan dit om die landelike gebiede en die redes vir armoede, asook die ontwikkelingsteorië waarin landelike ontwikkeling gesien word as een bestandeel. Dit fokus op deelnemende landelike ontwikkeling waarin projekte 'n belangrike rol kan speel om die lewensgehalte te verbeter, veral as dit bestuur word op 'n geïntegreerde wyse en die grootste behoeftes aanspreek. Die tweede afdeling is 'n algemene oorsig van die sosio-ekonomiese stand van Eritrea en van die regering se pogings om dit te verbeter. Die vyf projekte wat betudeer is, is gemoeid met gesondheid, onderwys, water voorsiening, landbou en die konstruksie van damme. Die regering het hierdie projekte onderneem in vennootskap met plaaslike en buitelandse nie-regerings organisasies (NGOs) maar die bevolking self het ook 'n bydrae gemaak, gewoonlik in die vorm van arbeid. Met betrekking tot hierdie vyf projekte het die navorser vraelyste opgestel en dit persoonlik in die vyf dorpies naamlik Sheeb, Ade-awhi, Korbariaya, Azien en Wara voltooi terwyl hy dan ook besprekings met die bevolking gehou het. In hierdie afdeling word daar vir elke dorpie'n waardebepaling gedoen van die toestand van die mense en hulle reaksie op die beplanningsproses asook die impak van die projek op hulle lewe. Dan volg 'n oorsigtelike sintese van die navorsing. Die navorser weeg die resultate op en analiseer dit veral betreffende beplanning en tot hoe verre die mense self 'n rol gespeel het, hoeveel invloed hulle gehad het en of die resultaat aan hulle verwagtings voldoen. Die studie kyk ook na die impak van die projek op die omgewing en die invloed wat dit gehad het op die sosio-ekonomiese lewens van diegene wat veronderstel is om voordeel daaruit te trek. Daar word gekyk na hoe die projekte op hoër vlak bestuur is en of regeringsbeleid 'n invloed het op die beplanning van landelike ontwikkelingsprojekte. Dan word gevolgtrekkings en aanbeveling gemaak wat tot nut kan wees vir ander navorsers en kan lei tot beter en vinniger beplanning en implementasie van landelike ontwikkelings projekte. Die navorser het dalk per abuis sekere elemente en basiese faktore oorgesien maar met die hulpbronne en tyd tot sy beskikking asook die beperkings wat in die inleiding tot die studie bespreek word, het hy sy oortuigings op skrif gestel tot die beste van sy vermoë. Hy hoop dat sy aanbevelings sal lei tot groter landelike ontwikkeling op die lang termyn en dat die mense van sy land, Eritrea, die volgehoue voordeel sal trek.

Thesis (MPhil)--University of Stellenbosch, 2011. / Please refer to full text to view abstract.

Thesis (MPhil)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: The end of the 20st and beginning of the 21st century is characterised by a multiplicity of ecological complexities and alterations that are impacting both nature and humankind negatively. Such ecological problems are an indicator of unsustainable living by humans in societies, with inadequate natural resources management. These ecological intricacies are exacerbated by the increasing disinterestedness and detachment of children from the marvels of the natural world resulting in the creation of generations of ecologically unconscious citizens and imbalanced ecosystems. It seems apparent that in this ecological crisis, it is the poor and, in particular, the younger generations that are most affected. In this context; how can the manifest and evolving ecological crisis be reversed? This study is an inquiry into the usefulness of ecological learning in ECD, towards developing conscious future citizens who promote sustainable and ecological balance on the earth. The core objective is to understand current trends, scope, content and methodologies involved in ecological learning and how they may assist in preparing a proecological generation. The study employs a literature review methodology to explore the concept of ecological learning in ECD; examining the application of this paradigm to the sector of ECD through an exploration of the practice of ecological learning in 2 case studies of ECD centres (the Lynedoch EcoVillage and Campus Kindergarten) that place ecological learning at the core of their practice. Using a review of literature on ecological learning and ECD and the two case studies, the study attempts to demonstrate ecological learning practices in ECD centres. The teaching and learning practices in such centres project ECD to be the primary stage whereby ultimate growth, development and learning are created and therefore a vital platform for mentoring an ecologically mindful generation of citizens. However, on the other hand, the study also observes that the scale at which ecological learning is taking place around the world is too negligible to have a large impact in producing a generation of ecologically informed citizens. The study, then, recommends a paradigm shift in the content and methodologies that prioritise ecological learning in ECD both as a way of preserving the ecology and promoting sustainable development. The study therefore suggests, (1) Underpinning ECD with transdisciplinary ecological learning within local contexts (2) Linking ecological learning to ECD may contribute to ‘just transitions’, and (3) Attending to the growing need of new ways of being that can generate connectedness and belonging in a postconsumerist society seem best inculcated at early ages. / AFRIKAANSE OPSOMMING: Die einde van die 20ste, en begin van die 21ste eeu word gekenmerk deur ’n magdom ekologiese kompleksiteite en veranderinge wat die natuur en die mensdom (meestal) negatief raak. Hierdie ekologiese probleme dui op onvollhoubare samelewings en natuurlikehulpbron-bestuur. Die ekologiese uitdagings word vererger deur kinders se toenemende onverskilligheid en afsydigheid teenoor die wonders van die natuurlike wêreld, wat generasies van ekologies onbewuste burgers, sowel as ’n ongebalanseerde ekosisteem tot gevolg het. Dit is voorts duidelik dat die huidige ekologiese krisis, laer inkomste groepe en die jonger generasie die ergste raak. Teen hierdie agtergrond, moet ons onsself afvra, hoe die onmiskenbare en ontvouende ekologiese krisis omgekeer kan word? In hierdie studie word daar ondersoek ingestel na die doeltreffendheid van ekologie in die vroeë kindontwikkelings- (VKO) stadium, om burgers op te lewer wat volhoubare en ekologiese ewewig bevorder. Die kernoogmerk is om die huidige tendense in die bestek en inhoud van, metodologieë vir ekologiese leer te verstaan; sowel as hoe dít ’n pro-ekologiese generasie help toerus. Daar word gebruik gemaak van ’n literatuuroorsig, ten einde die konsep van ekologiese-leer in VKO te ondersoek. Die praktiese toepassing daarvan in twee VKO-sentrums, naamlik die Lynedoch-ekodorp en Campus Kindergarten (CK), wat albei ekologiese leer as ’n kernaktiwiteit beskou, ondersoek. Aan die hand van die kritiese literatuuroorsig sowel as die twee gevallestudies, poog hierdie navorsing, om te toon dat VKO-sentrums toenemend ekologiese praktyke erken. Die onderrig- en leerpraktyke in sulke sentrums beskou VKO as die primêre stadium wat uiteindelike groei, ontwikkeling en leer bepaal, en dus is dit ’n uiters belangrike platform om ’n ekologies-bewuste generasie van mentorskap te voorsien. Aan die ander kant is daar ook gevind dat die skaal waarop ekologiese leer wêreldwyd plaasvind, te klein is om enige beduidende impak te hê op die skep van ’n generasie wat ingelig is oor ekologie. Daarom word daar aanbeveel dat daar ’n paradigmaverskuiwing in inhoud en metodologieë moet plaasvind om ekologiese leer in VKO te prioritiseer as ’n manier om die ekologie te bewaar sowel as volhoubare ontwikkeling te bevorder. Die studie dui op die volgende; (1) geïntegreerde leer, tesame met konsekwentheid in die aanbieding van onderwerpe, en die fasilitering van VKOonderwyseropleiding en–diens; (2) die skakel tussen ekologiese opvoeding en die bydrae wat dit tot VKO lewer; (3) om nuwe maniere te vind, waarmee daar ’n skakel gevestig, en ‘n verband getrek kan word, in ‘n post-verbruikers samelewing.

Inledning: Forskning avseende ledarskap och chefskap består av en djungel av teorier och dess diskurs är splittrad. På 1990-talet skedde kraftiga reformer inom offentlig sektor i syfte att göra den offentliga sektorn mer lik den privata. En ökad grupp av äldre och omfattande reformer har gjort chefernas arbete inom branschen mer komplex. Massmedia har framställt en bild av att äldreomsorgen under 2000-talet har befunnit sig i en stor kris i takt med den ökade privatiseringen och utvecklingen av New Public Management, vilket i sin tur ställer högre krav på cheferna. Syfte: Studien vill skapa förståelse för hur chefer inom äldreomsorgen ser på chefskap respektive ledarskap samt på krav som kan kopplas till deras roll som chefer. Studiens ambition är att ur ett individperspektiv bidra med en större förståelse för de krav som ställs på dagens chefer och komplexiteten i samband med deras chefskap. Metod: Tolkande förhållningssätt med en kvalitativ ansats, där semistrukturerade intervjuer använts för att samla empiri. Resultat/Slutsats: Chefskap och ledarskap som begrepp har genomgått omfattande förändringar. Chefskapet har blivit mer komplext i och med att rollen har förändrats och kraven har ökat. Detta till följd av ökade regleringar och kontroller i sviterna av New Public Management som till stor del kännetecknas av administration. Trots en distinkt skillnad mellan ledarskap och chefskap dras slutsatsen att krav finns på att dessa roller ska samverka och i ökad grad kommer att behöva göra det. Viktiga element i chefspositionen i enlighet med respondenterna är; coachning, motivering och stöttning av medarbetarna vilket motsvarar deras definition av ledarskap. Utifrån detta går det att dra slutsatsen att det idag inte längre räcker att agera som en traditionell chef som styr utan i chefskapet ska också ledarskapet inkluderas. / Introduction: Managership and leadership science is a jungle of theories with a fragmented discourse. Severe reforms during the 20th century was implemented with the purpose of making the public sector more similar to the private one. An increase in the number of elderly combined with several reforms has resulted in more demands put on the management. During the 21st century media portrays a crisis within the geriatric care due to increased privatization and the development of New Public Management which in turn place greater demands on the leaders within this sphere. Purpose: This paper aims to create an understanding of managership and leadership within the geriatric care from a management perspective. The results may contribute to a greater understanding of the demands put on today’s leaders and the complexity related to their managing from an individual perspective. Method: An interpretive and qualitative approach using semi-structured interviews Results/Conclusion: Managership and leadership as a concept has undergone extensive changes. Increased responsibilities and demands has made managership more complex. This is due to increased regulations and controls as a result of New Public Management which in turn has led to an increased number of administrative duties. Despite a distinct difference between managership and leadership the paper concludes that it exists demands these roles should interact and also increasingly will need to do it. According to the respondents essential elements for a manager is: coaching, motivating and supporting of the employees, which represents their definition of leadership. Consequently, it is possible to conclude there is no longer enough to act as a traditional manager which only controls but in managership should also the leadership be included.

Diskussioner kring kostnader inom hälso- och sjukvårdsverksamhets kan betraktas som ett omtvistat ämne. Avvägningen mellan kostnad och kvalitet är kanske mer komplext på detta område än på många andra. Moraliska aspekter, liksom värdighet och diskretion är exempel på avseenden som är svåra att mäta i ekonomiska termer men som är nödvändiga för att kvaliteten på vården skall betraktas som hög. Det kan således anses finnas en inbyggd konflikt mellan vissa kvalitetsaspekter och kostnaden för vården. Denna uppsats har sin utgångspunkt i vårdverksamhetens ökade ekonomiska styrning, vilket är en följd av de rationaliseringar och omstruktureringar som sedan 1980-talet uppmärksammats inom den offentliga sektorn och som går under benämningen New Public Management. Syftet är att utifrån relevant teori genomföra intervjuer för att samla information om hur de förändringar som kommit att ta plats inom hälso- och sjukvården märks av och hur de bemöts av vårdpersonalen, samt konsekvenser av styrningens villkor och effekter. Slutsatserna har landat i att det inte råder något tvivel om att New Public Management kommit att förändra organisation och styrning inom hälso- och sjukvården. Privata inslag, som målstyrning, uppföljning och utvärdering, lokalt verksamhetsansvar förenat med central kontroll, präglar numera verksamheten i syfte mot ökad effektivitet och produktivitet. Detta märks bland annat genom att verksamheten har utvecklats till att bli betydligt mer kostnadsmedveten. Det existerar en bred tillämpning av olika metoder och modeller för styrning av verksamheten, vilket lett till att det administrativa arbetet ökat - en utveckling som upplevs negativ inom verksamheten eftersom den strider mot vårdpersonalens intressen. Politikernas inflytande, vilket kommit att öka, betraktas främst som negativ, dels beroende på politikernas bristande kunskap inom ämnesområdet, dels på grund av att professionens auktoritet minskat. / Discussions on costs in health care activities can be regarded as a questionable substance. The balance between cost and quality is perhaps more complex in this area than in many others. Moral aspects, as well as dignity and discretion are examples of ways that are difficult to measure in monetary terms but which are necessary for quality of care should be regarded as high. It can therefore be considered to be a built-in conflict between certain aspects of quality and cost of care. This paper has its starting point in care activities increased financial control, which is a result of the rationalization and restructuring since the 1980s, attention in the public sector and termed New Public Management. The aim is that based on relevant theory conduct interviews to gather information about the changes that have come to take place in health care organizations and how they are treated by health professionals, as well as the consequences of it. The findings have landed in that there is no doubt that the New Public Management has changed the organization and management in health care. Private elements, as management by objectives, monitoring and evaluation, local business responsibilities associated with central control, now characterizes the activity in order to increase efficiency and productivity. This is shown inter alia by the business has evolved to be much more cost conscious. There is an extensive use of various methods and models for control of the operation, which have led to an increased degree of administrative work - a development that is perceived negatively in the activity since it is contrary to the interests of health professionals. The politicians’ influence, which reached to increase, mainly regarded as negative, partly due to politicians’ lack of knowledge in the subject, partly because of the profession's authority diminished.

<p>Diskussioner kring kostnader inom hälso- och sjukvårdsverksamhets kan betraktas som ett omtvistat ämne. Avvägningen mellan kostnad och kvalitet är kanske mer komplext på detta område än på många andra. Moraliska aspekter, liksom värdighet och diskretion är exempel på avseenden som är svåra att mäta i ekonomiska termer men som är nödvändiga för att kvaliteten på vården skall betraktas som hög. Det kan således anses finnas en inbyggd konflikt mellan vissa kvalitetsaspekter och kostnaden för vården.</p><p>Denna uppsats har sin utgångspunkt i vårdverksamhetens ökade ekonomiska styrning, vilket är en följd av de rationaliseringar och omstruktureringar som sedan 1980-talet uppmärksammats inom den offentliga sektorn och som går under benämningen New Public Management. Syftet är att utifrån relevant teori genomföra intervjuer för att samla information om hur de förändringar som kommit att ta plats inom hälso- och sjukvården märks av och hur de bemöts av vårdpersonalen, samt konsekvenser av styrningens villkor och effekter.</p><p>Slutsatserna har landat i att det inte råder något tvivel om att New Public Management kommit att förändra organisation och styrning inom hälso- och sjukvården. Privata inslag, som målstyrning, uppföljning och utvärdering, lokalt verksamhetsansvar förenat med central kontroll, präglar numera verksamheten i syfte mot ökad effektivitet och produktivitet. Detta märks bland annat genom att verksamheten har utvecklats till att bli betydligt mer kostnadsmedveten. Det existerar en bred tillämpning av olika metoder och modeller för styrning av verksamheten, vilket lett till att det administrativa arbetet ökat - en utveckling som upplevs negativ inom verksamheten eftersom den strider mot vårdpersonalens intressen. Politikernas inflytande, vilket kommit att öka, betraktas främst som negativ, dels beroende på politikernas bristande kunskap inom ämnesområdet, dels på grund av att professionens auktoritet minskat.</p> / <p>Discussions on costs in health care activities can be regarded as a questionable substance. The balance between cost and quality is perhaps more complex in this area than in many others. Moral aspects, as well as dignity and discretion are examples of ways that are difficult to measure in monetary terms but which are necessary for quality of care should be regarded as high. It can therefore be considered to be a built-in conflict between certain aspects of quality and cost of care.</p><p>This paper has its starting point in care activities increased financial control, which is a result of the rationalization and restructuring since the 1980s, attention in the public sector and termed New Public Management. The aim is that based on relevant theory conduct interviews to gather information about the changes that have come to take place in health care organizations and how they are treated by health professionals, as well as the consequences of it.</p><p>The findings have landed in that there is no doubt that the New Public Management has changed the organization and management in health care. Private elements, as management by objectives, monitoring and evaluation, local business responsibilities associated with central control, now characterizes the activity in order to increase efficiency and productivity. This is shown inter alia by the business has evolved to be much more cost conscious. There is an extensive use of various methods and models for control of the operation, which have led to an increased degree of administrative work - a development that is perceived negatively in the activity since it is contrary to the interests of health professionals. The politicians’ influence, which reached to increase, mainly regarded as negative, partly due to politicians’ lack of knowledge in the subject, partly because of the profession's authority diminished.</p>

Thesis (MA)--Stellenbosch University, 2003. / ENGLISH ABSTRACT: The interaction between people and their natural environment, as well as the manner in which it occurs, is of a complex nature. The sustainable use of natural resources should be strived for and our guideline should be sustainable development. A common phenomenon in low cost housing projects in South Africa is the dependency on the natural environment and the over-utilization of resources. Numerous poor rural and urban communities do not have the opportunity to think about this over-utilization, as their first priority is that of survival. Resource allocation in South Africa reflects a pattern of uneven distribution. In housing development the less fortunate are placed in poor ecological areas where the quality of the environment can scarcely maintain the minimum standard of living. This inequality not only hinders the promotion of a stable ecological basis, but also prevents nation-wide sustainable development. Due to this, the connection between poverty and ecology were made an environmental priority. The importance of integrating the environment and development, to achieve environmental sustainability, is acknowledged and therefore greater emphasis is placed on sustainable development. In this study an attempt is made to determine how natural environmental sustainability can be ensured with low cost housing development. In the process an evaluation instrument, consisting of three components, namely the principles of sustainable I development; natural environmental indicators for sustainable low cost housing development; and socio-economic indicators for sustainable low cost housing development, are designed to try to reconcile the natural environment and development through the phenomenon of sustainable development. An extensive literature study of relevant published and unpublished literature was done and forms the basis of this research study. A research survey, done by the University of Stellenbosch about the case study of Wesbank, and of which the researcher was part, is also utilised in this study. / AFRIKAANSE OPSOMMING: Die interaksie tussen mense en hulle natuurlike omgewing, asook die manier waarop dit geskied, is van 'n komplekse aard. Daar moet gestreef word na die volhoubare benutting van natuurlike hulpbronne, en ons rigsnoer behoort volhoubare ontwikkeling te wees. In talle laekostebehuisingontwikkelings in Suid-Afrika is 'n algemeen waarneembare verskynsel die afhanklikheid op die natuurlike omgewing en die oorbenutting van hulpbronne. Baie arm landelike en stedelike gemeenskappe het nie die geleentheid om oor hierdie oorbenutting na te dink nie, aangesien hul eerste prioriteit dié van oorlewing is. Suid-Afrika se hulpbron-toewysing retklekteer 'n patroon van ongelyke verspreiding. Die minder bevoorregtes word, in behuisingontwikkeling, in ekologiese swak areas geplaas waar die kwaliteit van die omgewing skaars die minimum lewensstandaarde kan volhou. Hierdie ongelykhede bemoeilik nie slegs die bevordering van 'n stabiele ekologiese basis nie, dit verhoed ook landswye volhoubare ontwikkeling, en daarom is die verband tussen armoede en ekologie 'n omgewingsprioriteit. Die noodsaaklikheid daarvan om die omgewing en ontwikkeling te integreer, om omgewingsvolhoubaarheid te verkry, word erken en groter klem word op volhoubare ontwikkeling gelê. In hierdie studie gaan gepoog word om te bepaal hoe natuurlike omgewingsvolhoubaarheid tydens laekostebehuisingontwikkeling verseker kan word. In die proses gaan 'n beoordelingsinstrument bestaande uit drie komponente, naamlik: die beginsels van volhoubare ontwikkeling; natuurlike omgewingsindikatore vir volhoubare laekostebehuisingontwikkeling; en sosio-ekonomiese indikatore vir volhoubare laekostebehuisingontwikkeling, ontwerp word om sodoende te probeer om die natuurlike omgewing en ontwikkeling te versoen deur die verskynsel van volhoubare ontwikkeling. 'n Ekstensiewe literatuurstudie van relevante gepubliseerde en ongepubliseerde literatuur is gedoen en maak die basis van die navorsingstudie uit. Daar word ook gebruik gemaak van 'n navorsingsopname, gedoen deur die Universiteit van Stellenbosch oor die gevalstudie van Wesbank, waarvan die navorser deel was.

The point of this essay is to study a municipal owned company with the use of a case study on Höganäs Omsorg AB. Two theories has primarily been used which is New Public Management, which favors economic value, and Public Value Management, which favors social values. The two different theories have been applied on the municipal owned company to see how social and economic values are balanced in its governance. Höganäs Omsorg AB is a young municipal owned company where many parts of its organizational structure is still in development. The parts of the municipal owned company that still are in development are primarily within the economically favored theory New Public Management. In these early stages of the enterprise the social values have taken a greater place of the two values. It shows from how social aspects are present in every move the enterprise makes as economic values will have to take a slight step back occasionally to give space. One of the main reasons behind that social values has been favored within the enterprise is most likely thanks to that leadership positions in the municipal owned company and the municipality is held by the same individuals.