Submitted in fulfillment of the requirement for the Degree of Master of Technology: Cost and Management Accounting, Durban University of Technology, 2013. / Property, plant and equipment (PPE) constitute a significant portion of total assets of South African public higher education institutions. It is therefore important to keep proper records of the assets and to account for them accurately in the Annual Financial Statements. The aim of this study therefore was to investigate the accounting treatment of property, plant and equipment at public higher education institutions (PHEIs) in South Africa. The following objectives were addressed in this study, to: determine how assets are classified; find out how asset transactions are recorded; and to determine the accounting treatment of assets in terms of cost, depreciation, impairment and disposal. Based on the International Financial Reporting Standards, this study used a mixed-methods research approach to collect data regarding the accounting treatment of PPE at the 23 PHEIs in South Africa. Analysis of results indicated that some institutions: apply different useful lives for the same asset classes; use threshold amounts for the recording and depreciating of assets; use the same value for the recording and depreciating of assets while others record at one value but depreciate at a higher value; and depreciate PPE at different rates as they apply varying useful life to different asset classes. This study also found that while some institutions do impairment testing on an annual basis, others do not, as they do not have a policy in place for impairment testing. Given that the activities or business of educational institutions are similar in nature, this study recommends that PHEIs need to apply consistent recording of assets in terms of their useful life as the useful life of an asset has direct correlation with the surplus or deficit of an institution. This study makes further recommendations regarding the accounting treatment of PPE at PHEIs in South Africa based on the findings of this study. Suggestions for further research are also presented.

v AJ The thesis addresses funding of public universities in the Czech Republic. It describes, analyzes and assesses the current method of university funding from public and other resources and points out the most important issues in this area. A part of the study is devoted to the topic of introducing tuition fees as one of the possible methods of students' participation on the university's funding. The study provides arguments for and against such measure and proposes a solution on how to apply it in the Czech Republic. In relation to that, the focus is also posed on financial aid to students, specifically student savings for education and student loans on tuition fees without which the introduction of such measure is difficult to imagine. Criteria which the system providing loans to students should account for are considered and further other possible alternatives of the system are introduced and assessed. The final section presents several possibilities from which public universities may obtain funding beyond the basic framework of the state budget.

O objetivo geral deste trabalho foi construir e aplicar uma estrutura de avaliação da qualidade percebida dos serviços administrativos prestados por servidores técnicos-administrativos em uma Instituição Federal de Ensino Superior (IFES). Para isto, o trabalho se dispôs a: i) levantar um conjunto de atributos e dimensões de qualidade percebida para os serviços administrativos prestados pelos técnicos-administrativos em uma IFES; ii) construir um instrumento de avaliação da qualidade percebida dos serviços administrativos prestados por técnicos-administrativos de uma IFES; iii) analisar gaps de qualidade percebida em serviços administrativos de uma IFES, usando a abordagem IPA (Importance-Performance Analysis), sob a perspectiva de docentes, técnicos-administrativos e discentes; e iv) identificar atributos críticos de qualidade e sua relação com os instrumentos de avaliação de desempenho e de planejamento estratégico na IFES em estudo. Entre as contribuições teóricas deste trabalho estão: i) uma estrutura de atributos para avaliação da qualidade dos serviços administrativos segundo importância e desempenho; e ii) um procedimento metodológico que abrange a hierarquização atributos, a analise dos gaps entre importância e percepção de desempenho, a elaboração e a interpretação da matriz de importância-desempenho. Já as principais contribuições práticas foram: i) a proposta de aperfeiçoamento de instrumentos de avaliação e controle existentes no âmbito da universidade; e ii) a aproximação ao usuário final do serviço, conhecendo sua percepção de qualidade e aspectos valorizados. Assim, ao adotar os procedimentos propostos neste estudo, entende-se que a Universidade estaria promovendo melhorias significativas nos serviços administrativos e avançando na busca pela excelência e qualidade. / This study aims to build and apply a structure of evaluation of the perceived quality of administrative services provided by the administrative staff in Higher Education Federal Institutions (HEFI). For this, the work is organized to i) create a set of attributes and dimensions of perceived quality of administrative services provided by administrative staff in a HEFI; ii) build perceived quality assessment instrument of the administrative services provided by HEFI's administrative staff; iii) analyze perceived quality gaps in administrative services of an HEFIs, using the IPA (Importance-Performance Analysis) approach, from the perspective of teachers, administrative staff, and student; and iv) identify critical attributes of quality and their relationship with instruments of performance and strategic planning in the IFES under study. Among the theoretical contributions of this work are i) an attribute structure to evaluate the quality of administrative services according to importance and performance; and ii) a methodological procedure that includes hierarchical attributes, gap analysis between importance and perception of performance, elaboration and interpretation of the importance-performance matrix. The main practical contributions were i) the proposal to improve existing evaluation and control instruments within the university; and ii) the approach to the end user of the service, knowing its perception of quality and evaluated aspects. Thus, when adopting the procedures proposed in this study, it is understood that the University would be promoting significant improvements in administrative services and advancing in the quest for excellence and quality.

No description available.

The purpose of this study was to determine the degree to which public universities are providing subsidies to tax-exempt, non-profit, legally distinct corporations which serve as university-affiliated foundations. Specifically, this investigation sought to determine (a) the percentage of universities providing subsidies, (b) the types of subsidies provided, (c) the dollar value of subsidies provided by the universities, and (d) whether statistically significant differences exist among the categories of the value of the foundations' endowed funds, university size, and the amounts of foundation unrestricted and restricted expenditures with respect to the presence, type, and dollar ranges of subsidies provided by universities to their affiliated foundations. A survey instrument was developed for purposes of gathering data for this study. The accessible population surveyed consisted of all four-year public universities and colleges with an enrollment exceeding 2,500 full-time students which were members of the National Association of College and University Auditors. Of the selected sample size of 125, a total of 83 usable responses were received, resulting in a completion rate of 66 percent. Based on the results of the study, the following information was obtained: (a) 94 percent of the universities provided at least one type of subsidy to their foundations; (b) 73 percent of the universities provided staff and 80 percent of the universities provided office space to their foundation; (c) 50 percent of the universities provided subsidies of $50,000 or more, 33 percent provided $100,000 or more, and 20 percent provided $250,000 or more to their foundation; and (d) foundations that received the lowest subsidies (zero) had the highest means for endowment values, student enrollments, and expenditures. / Graduation date: 1990

The relationship between FTE enrollments and state appropriations to public four-year colleges and universities is a fundamental issue basic to numerous institutional and state policy decisions. Yet, the relationship is obscure and may have changed during the period from 1965 to 1982. Data for this dissertation were obtained from three sources. Enrollment data were obtained from the Higher Education General Information Survey (HEGIS) information as edited and entered onto computer data tape by the Center for the study of Higher Education (CSHE) at the University of Arizona. Appropriations data were obtained from the annual issues of M. M. Chambers' Appropriations of State Tax Funds for Operating Expenses of Higher Education as edited and entered onto computer data tapes at the CSHE. Variations in the reporting of these sources were obtained through a mail survey instrument. Appropriations data were adjusted for inflation using the national and regional Consumer Price Indices (CPI). The appropriations data were corrected so that all states are reported consistently for (1) tuition, (2) employee benefits, and (3) capital equipment. The edited enrollment and the corrected appropriations data were then regressed for two time periods (1965-77 and 1977-82). The results determined the nature of change in the enrollment/appropriation relationship over time. The results show that there does appear to be a relationship between enrollments and appropriations which is stronger for certain types of institutions. Nationally, the relationship in mean constant dollar appropriations per FTE enrollments has not undergone any radical changes. However, the slopes of the regression lines have undergone statistically significant changes from period 1 (1965-66 to 1976-77) to period 2 (1977-78 to 1982-83). Yet the regression coefficients did not decline in a major way over time for the national sample, for institutions by Carnegie Classification System or by state. Wide ranges of difference were found to exist among states. However, a considerable majority of 35 states and most Carnegie classification institutions did not demonstrate a significant change in the amount of constant dollar or adjusted funding per FTE student over time.

O objetivo geral deste trabalho foi construir e aplicar uma estrutura de avaliação da qualidade percebida dos serviços administrativos prestados por servidores técnicos-administrativos em uma Instituição Federal de Ensino Superior (IFES). Para isto, o trabalho se dispôs a: i) levantar um conjunto de atributos e dimensões de qualidade percebida para os serviços administrativos prestados pelos técnicos-administrativos em uma IFES; ii) construir um instrumento de avaliação da qualidade percebida dos serviços administrativos prestados por técnicos-administrativos de uma IFES; iii) analisar gaps de qualidade percebida em serviços administrativos de uma IFES, usando a abordagem IPA (Importance-Performance Analysis), sob a perspectiva de docentes, técnicos-administrativos e discentes; e iv) identificar atributos críticos de qualidade e sua relação com os instrumentos de avaliação de desempenho e de planejamento estratégico na IFES em estudo. Entre as contribuições teóricas deste trabalho estão: i) uma estrutura de atributos para avaliação da qualidade dos serviços administrativos segundo importância e desempenho; e ii) um procedimento metodológico que abrange a hierarquização atributos, a analise dos gaps entre importância e percepção de desempenho, a elaboração e a interpretação da matriz de importância-desempenho. Já as principais contribuições práticas foram: i) a proposta de aperfeiçoamento de instrumentos de avaliação e controle existentes no âmbito da universidade; e ii) a aproximação ao usuário final do serviço, conhecendo sua percepção de qualidade e aspectos valorizados. Assim, ao adotar os procedimentos propostos neste estudo, entende-se que a Universidade estaria promovendo melhorias significativas nos serviços administrativos e avançando na busca pela excelência e qualidade. / This study aims to build and apply a structure of evaluation of the perceived quality of administrative services provided by the administrative staff in Higher Education Federal Institutions (HEFI). For this, the work is organized to i) create a set of attributes and dimensions of perceived quality of administrative services provided by administrative staff in a HEFI; ii) build perceived quality assessment instrument of the administrative services provided by HEFI's administrative staff; iii) analyze perceived quality gaps in administrative services of an HEFIs, using the IPA (Importance-Performance Analysis) approach, from the perspective of teachers, administrative staff, and student; and iv) identify critical attributes of quality and their relationship with instruments of performance and strategic planning in the IFES under study. Among the theoretical contributions of this work are i) an attribute structure to evaluate the quality of administrative services according to importance and performance; and ii) a methodological procedure that includes hierarchical attributes, gap analysis between importance and perception of performance, elaboration and interpretation of the importance-performance matrix. The main practical contributions were i) the proposal to improve existing evaluation and control instruments within the university; and ii) the approach to the end user of the service, knowing its perception of quality and evaluated aspects. Thus, when adopting the procedures proposed in this study, it is understood that the University would be promoting significant improvements in administrative services and advancing in the quest for excellence and quality.

O objetivo geral deste trabalho foi construir e aplicar uma estrutura de avaliação da qualidade percebida dos serviços administrativos prestados por servidores técnicos-administrativos em uma Instituição Federal de Ensino Superior (IFES). Para isto, o trabalho se dispôs a: i) levantar um conjunto de atributos e dimensões de qualidade percebida para os serviços administrativos prestados pelos técnicos-administrativos em uma IFES; ii) construir um instrumento de avaliação da qualidade percebida dos serviços administrativos prestados por técnicos-administrativos de uma IFES; iii) analisar gaps de qualidade percebida em serviços administrativos de uma IFES, usando a abordagem IPA (Importance-Performance Analysis), sob a perspectiva de docentes, técnicos-administrativos e discentes; e iv) identificar atributos críticos de qualidade e sua relação com os instrumentos de avaliação de desempenho e de planejamento estratégico na IFES em estudo. Entre as contribuições teóricas deste trabalho estão: i) uma estrutura de atributos para avaliação da qualidade dos serviços administrativos segundo importância e desempenho; e ii) um procedimento metodológico que abrange a hierarquização atributos, a analise dos gaps entre importância e percepção de desempenho, a elaboração e a interpretação da matriz de importância-desempenho. Já as principais contribuições práticas foram: i) a proposta de aperfeiçoamento de instrumentos de avaliação e controle existentes no âmbito da universidade; e ii) a aproximação ao usuário final do serviço, conhecendo sua percepção de qualidade e aspectos valorizados. Assim, ao adotar os procedimentos propostos neste estudo, entende-se que a Universidade estaria promovendo melhorias significativas nos serviços administrativos e avançando na busca pela excelência e qualidade. / This study aims to build and apply a structure of evaluation of the perceived quality of administrative services provided by the administrative staff in Higher Education Federal Institutions (HEFI). For this, the work is organized to i) create a set of attributes and dimensions of perceived quality of administrative services provided by administrative staff in a HEFI; ii) build perceived quality assessment instrument of the administrative services provided by HEFI's administrative staff; iii) analyze perceived quality gaps in administrative services of an HEFIs, using the IPA (Importance-Performance Analysis) approach, from the perspective of teachers, administrative staff, and student; and iv) identify critical attributes of quality and their relationship with instruments of performance and strategic planning in the IFES under study. Among the theoretical contributions of this work are i) an attribute structure to evaluate the quality of administrative services according to importance and performance; and ii) a methodological procedure that includes hierarchical attributes, gap analysis between importance and perception of performance, elaboration and interpretation of the importance-performance matrix. The main practical contributions were i) the proposal to improve existing evaluation and control instruments within the university; and ii) the approach to the end user of the service, knowing its perception of quality and evaluated aspects. Thus, when adopting the procedures proposed in this study, it is understood that the University would be promoting significant improvements in administrative services and advancing in the quest for excellence and quality.

Submitted by Geandra Rodrigues (geandrar@gmail.com) on 2018-01-10T11:04:45Z No. of bitstreams: 1 vítorhugoterra.pdf: 7857490 bytes, checksum: 98a156878f7721d7c9b73d02a6df2412 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2018-01-23T11:38:04Z (GMT) No. of bitstreams: 1 vítorhugoterra.pdf: 7857490 bytes, checksum: 98a156878f7721d7c9b73d02a6df2412 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2018-01-23T11:38:19Z (GMT) No. of bitstreams: 1 vítorhugoterra.pdf: 7857490 bytes, checksum: 98a156878f7721d7c9b73d02a6df2412 (MD5) / Made available in DSpace on 2018-01-23T11:38:19Z (GMT). No. of bitstreams: 1 vítorhugoterra.pdf: 7857490 bytes, checksum: 98a156878f7721d7c9b73d02a6df2412 (MD5) Previous issue date: 2017-08-18 / Este estudo tem como objetivo verificar os fatores motivadores e as consequências da internacionalização das Instituições de Ensino Superior no contexto mundial e no Brasil, tendo em vista as relações entre países centrais e países de periferia e semiperiferia. Em segundo lugar, buscou-se analisar o processo de internacionalização na Universidade Federal de Juiz de Fora (UFJF), onde o setor de relações internacionais gerencia seu próprio programa de mobilidade internacional, o PII-GRAD, além de programas do governo brasileiro, como o Programa Estudante-Convênio de Graduação (PEC-G), o Ciência sem Fronteiras (CsF) e o Idioma sem Fronteiras (IsF). Para a análise destes programas, este estudo se valeu da perspectiva do materialismo histórico-dialético, conforme exposto por Marx e Engels e sistematizado por Karel Kosik, situando as universidades públicas brasileiras em um contexto mais amplo, das crises das universidades mundiais, e relacionando-as não apenas às necessidades do mercado, mas às práticas neoliberais, aos ditames do capital financeiro e à própria manutenção do imperialismo. Como resultado, valendo-se do exemplo da UFJF, expomos como um programa próprio de internacionalização pode ser usado para se contrapor ao processo de internacionalização conduzido por organizações internacionais, como o Banco Mundial, e por instituições dos países centrais. / This study aims to verify the motivating factors and consequences of the internationalization of Higher Education Institutions in the world context and in Brazil, considering the relations between central countries and countries of periphery and semiperiphery. Secondly, we sought to analyze the internationalization process at the Federal University of Juiz de Fora (UFJF), where the international relations department manages its own international mobility program, PII-GRAD, as well as Brazilian government programs, such as the Exchange Program for Undergraduate Students (PEC-G), the Science without Borders (CsF) and the Language without Borders (IsF). For the analysis of these programs, this study draw upon the perspective of the historical and dialectical materialism, as explained by Marx and Engels and systematized by Karel Kosik, placing Brazilian public universities in a broader context, in the crises of world universities framework, and relating them not only to the needs of the market, but to neoliberal practices, to the dictates of financial capital, and to the very maintenance of imperialism. As a result, using the example of the UFJF, we show how an own internationalization program can be used to counteract the process of internationalization conducted by international organizations, such as the World Bank, and institutions of the central countries.

The work examines the diversity of the status of graduates of private and public colleges in the labor market. It describes the main differences between the two types of institutions. It includes argument for the existence of both types of institutions and the issue is viewed in terms of cost recovery of investments in education. As the main analysis method it is used questionnaires and structured interviews with personnel agencies. The main hypothesis of this study was proved. It means that graduates of private colleges are evaluated worse than graduates of public universities in the labor market.