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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
141

Investigation into the financial problems of School Governing Bodies in Mogoshi Circuit, Capricorn District Limpopo Provice of South Africa

Manamela, K P January 2014 (has links)
Thesis (MPA.) -- University of Limpopo, 2014 / The South African Schools Act (SASA), 1996 (Act No. 84 of 1996) mandates the establishment of School Governing Bodies (SGBs), whose important roles include the management of school funds. This role includes planning, reviewing, controlling and approving the school budget in accordance with the school's needs. The SGB is ultimately required to account to the Department of Education (DoE), parents and the community for the public funds they manage. However, schools fail to execute this legal mandate effectively and efficiently. Both quantitative and qualitative research methods were employed to complement each other in an attempt to investigate the problems experienced by school governing bodies in executing their financial management functions. Questionnaires, focus group interviews and document reviews were used to gather data. It emerged from the findings of the study that school governors in Mogoshi Circuit are also facing serious financial management problems. Financial management and financial accountability - the sine qua none of effective and efficient management of school finances, pose a challenge. The study found, for example, that the majority of governors in rural areas are elderly people, who are mostly either illiterate or semi-illiterate and lack the capacity to execute their governance roles efficiently and effectively. A once-off or hit and run unaccredited training, which is often provided to the elected SGB members, is relatively not helpful. This inhibits financial accountability. To this end, the study proposed substantial recommendations, which, if implemented, could bring a resolve to the problems and challenges posed.
142

The implications of public school fees for educational performance and enrolment, with reference to the greater Durban area.

Azuma, Hiroyuki. January 1999 (has links)
This thesis is concerned with the implications of the new South African education system based on the South African Schools Act, No. 84 of 1996 for educational performance and learners' enrolment in public schools. Central to the argument are the unfavourable consequences of the charging of school fees at public schools for learners from poor families. This is analysed based on a survey conducted in the Durban Metropolitan area between September and November 1998. As a legacy of apartheid education, inequalities between population groups are still evident (Chapter 1). One of the aims of the Act is the redress of past inequalities and permission to charge fees at public schools is seen as a measure to supplement the resources provided by the State (Chapter 2). Implications of school fees for school finance and redress of past inequalities between ex-departments are often discussed. However, little attention has been given to the impact of charging fees on learners' enrolment, which is the main focus of this thesis. There is a contradiction between permitting the charging of fees at public schools and the insistence on compulsory attendance in the Act. Given the financial constraints of South African schools, most schools are likely to adopt school fees. There may be many learners who may not be able to afford fees. Although the Act provides measures to prevent poor learners from being refused admission, it is questionable whether the measures provided by the Act function properly in practice. There would be poor learners who are effectively excluded from advantaged schools which charge high school fees. Past inequalities would not necessarily be redressed under the new system. As a result ofthe implementation ofthe Act, a kind of semi-privatisation within the public school sector could be introduced (Chapter 3). Analysis based on the research in Durban supports these hypotheses to some degree (Chapter 4). Recent incidents regarding the refusal by some public schools to admit learners on the basis of the parents' inability to pay school fees indicate the importance of this issue. Equal access to a basic education cannot be guaranteed under the current situation. Chapter 5 presents an alternative to the current system. If the State provided all public schools with the minimum operation costs necessary to run daily activities, the school would be able to substitute voluntary contributions for school fees. One possible way to release resources for this purpose is a reduction in personnel expenditure, including an acceptance of much higher pupil/teacher ratios. Although this is a controversial issue, it is inevitable for any society to seek a more productive system if it faces financial constraints. / Thesis (M.T.R.P.)-University of Natal, Durban, 1999.
143

An investigation of the structures necessary for the enabling approach to housing process in South Africa to perform better : a comparative study of Wiggins Fast Track and Lovu Housing Projects.

Ngcongo, Khulekani Musawenkosi Beresford. January 2002 (has links)
The right to adequate housing is recognized internationally as a basic human right. South Africa is one of the countries that include this basic right as one of the cornerstones in its constitution. Quite a number of ways and means have been implemented and various kinds of mechanisms have been put into place to kickstart and spearhead the process of providing shelter mainly to the poor segments of the communities in South Africa at large. Towards this end the South African Housing Policy is formulated around the notion of the enabling approach whereby state assistance in the form of a lump sum subsidy is given to households to enhance and intensify the beneficiaries' own efforts towards improving their housing. In other words the smooth operation of the enabling approach is to a large extent dependent on the individuals' substantial contribution in many if not all aspects of housing process. The study demonstrates that since the implementation of this enabling approach too little has been achieved in terms of housing delivery. The study therefore identifies three key issues (among other issues) that are seen as major bottlenecks in the implementation of the enabling approach in housing delivery for all. The study argues that in order for the beneficiaries to consolidate their housing, they need to augment their low-income with a loan or any other form of a housing credit. It is the central argument of this study in this regard that proper housing credit mechanisms suited to the circumstances of the low-income groups have not been adequately addressed. The study further observes that the majority of low-income groups do not have proper labour and employment skills in that these groups also lack access to employment opportunities. This study therefore adopts the position that proper structures need to be put in place in-order to eradicate these above-mentioned major hurdles standing in the way of the enabling approach. The study argues that if these issues are not adequately addressed, housing consolidation among low-income groups will remain a major problem and the enabling approach will eventually be regarded as non-viable and incompetent. / Thesis (M.Arch.)-University of Natal, Durban, 2002.
144

Intergovernmental fiscal relations in South Africa.

Shabalala, Dumisani Sipho Derrick. January 1999 (has links)
Objective of the study. This study is about the intergovernmental fiscal relations in South Africa. The primary objective is to review the international experience of fiscal decentralisation with the view to providing answers to the issue of revenue sharing, problems of expenditure and revenue assignment, and the impact of the whole decentralization on the size of the public sector in South Africa. Methodology. The methodology adopted in this study includes (1) a review and comparison of the practise of fiscal decentralisation in four countries, and (2) an econometric investigation into the impact of fiscal decentralisation on the size of the public sector, using time series quarterly data for the period 1993/94 to the second quarter of 1998/99. Regarding the econometric investigation, a single linear regression model including fiscal decentralisation, fiscal collusion, income and population are assumed to influence the size of the public sector. Study Findings. Our analysis provides certain interesting results. First, the countries reviewed tend to assign functions in a manner that is consistent with the public finance theory that functions that are distributive in nature and those that are meant to ensure the country's stability should be reserved exclusively for the federal or national government. Whereas the Australian, Canadian and Brazilian's revenue decentralization show a number of significant taxes that are devolved to the lower levels of government, Germany represents a strong collection at the center. The discrepancy is compensated for by the use of equalization grants in the German model. Second, fiscal decentralisation is found to exert a negative influence on the size of the public sector, although the impact is statistically not significant. The insignificance of the impact of fiscal decentralisation on the size of the public sector is explained in terms of the fact that there has, in fact, been very little decentralisation in South Africa. The size of the provincial and local government own source revenue relative to the consolidated general government expenditure is very little, pointing to the serious lack of revenue raising powers by the sub-national governments and thus the absence of any meaningful extent of decentralisation. Third fiscal-collusion exerts a significant negative influence on the size of the public sector. That is, the size of the public sector will reduce if provinces and local authorities are granted enough power to raise their own revenues. This result indicates that the massive transfers of revenue from the national government to the provinces and local authorities (revenue sharing) significantly reinforces the expanding influence of the decentralised expenditures financed through revenue transfers. Fourth, the overall size of the country's population is found to be inversely related to the size of the public sector supporting the argument that as population increases, economies in providing services are reaped. / Thesis (M.Com.)-University of Natal, Pietermaritzburg, 1999.
145

Determinants of capital structure : an empirical study of South African financial firms

Sibindi, Athenia B. 06 1900 (has links)
The main objective of the thesis was to investigate the factors that determine capital structures of financial firms using two separate samples of banks and insurance companies. In the first instance, the results of the study showed that the financing behaviour of banks mirrors that of non-financial firms. It was also observed bank financing behaviour can be best explained by the pecking order theory. Risk and size variables were observed to be negatively related to the Tier 1 regulatory capital ratio, whereas the dividend variable was positively related. Similarly, risk and size were found to be negatively associated with buffer capital, while dividends were positively related. The 2007–2009 global financial crisis (GFC) was found to have negatively affected the financial structures of banks. Consistent with similar studies, it was observed that banks have a target capital structure, and adjust to this target at an adjustment speed of 44%. With regard to insurance companies, it was observed that the firm-level determinants of capital structure explain insurer leveraging. Unlike banks, the 2007–2009 GFC positively affected the capital structure of insurance companies. Similar to banks, results showed that insurers have target capital structures which they seek to achieve in their financing and adjust to such targets at a rate of 21%, which is lower than that of banks. The study contributes to the body of knowledge in four major ways. Firstly, it adds to the literature on the capital structure of financial firms, which area has not been extensively and conclusively studied. Using a different environment, it validates the ‘standard corporate finance view’ as has been observed in the few studies on financial firms. Secondly, it validates the ‘buffer view’ and ‘regulatory view’ of capital structures of financial firms that have taken prominence since the last GFC. Thirdly, the study recognises that banks and insurance companies are fundamentally different with regard to capital structure and regulation and therefore warranted separate treatment in studies. This is in contrast with recent studies that do not recognise the heterogeneity of the two types of firms. Fourthly, to the researcher’s knowledge this study is the first to examine the impact of business cycles/financial crises on the financing patterns of financial firms. Confirming the fundamental differences between banks and insurance companies, the study observed that financial crises have a negative impact on capital structures of banks (meaning that they deleverage during crises). In contrast, financial crises have a positive impact on capital structures of insurance companies (meaning, unlike banks, they leverage during crises). / Business Management / D. Phil. (Management Studies)
146

A costing system for the construction industry in Southern Africa

Mushonga, Evans 03 1900 (has links)
This research is based on the problem of allocating indirect overheads to construction projects in order to establish the performance of each project. Traditional costing (TC) systems and Activity-Based Costing (ABC) systems are both used for the allocation of overheads. Both primary and secondary data were used in this research. Primary data was collected by means of two questionnaires, one addressed to construction companies and the other to consultants. The sample of respondents was obtained from the register of contractors and construction industry companies. The researcher sent the links to the Lime survey by email to all respondents. The purpose of the literature review was to identify gaps and justify the need for this research. It considered existing findings by previous researchers. Primary data was therefore required to find answers specific to the problem of overheads allocation in the construction industry. According to the respondents, the use of TC systems produces distorted project cost results while ABC produces more accurate results when used in the construction industry. However, contractors had not adopted the ABC system but used TC systems despite their producing distorted project costs. It is recommended that both TC and ABC systems be used in the construction industry since they complement each other. Contractors may have to adopt the ABC system to enhance their decision-making while continuing to use the TC systems for external reporting. / Management Accounting / M. Com. (Accounting)
147

The impact of mergers and acquisitions on the corporate performance of South African listed companies in the financial sector

Musvasva, Josia 10 June 2014 (has links)
M.Com. (Financial Management) / Mergers and acquisitions (M&A) is a thoroughly researched area in finance. However, some basic concerns still remain unresolved such as the measurements of corporate performance post M&A (Agrawal, Jaffe & Mandelker, 1992:1605. In this study, the impact of M&A on corporate performance of South African listed companies in the financial sector was investigated. The primary goal was to determine if corporate performance post M&A does actually change. Share price studies have had little success in relating the gains in equity value of M&A to improvements in subsequent corporate performance (Healy, Palepu & Ruback, 1992:136). Therefore, an accounting study approach was applied to determine if corporate performance changes post M&A. The accounting study utilised a quantitative approach that follows a quasi-experimental research design. This involved statistical testing to examine the accounting data of companies before (pre-testing) and after (post-testing) the M&A, to determine a change in corporate performance. Accounting ratios were applied as performance indicators and consisted of: inflation adjusted return on assets, inflation adjusted return on equity, operating profit margin and return on capital employed. None of the performance indicators indicated a statistical significant change between pre and post M&A performance. It was concluded that the sample of financial companies that engaged in M&A did not experience a significant change in corporate performance within their first financial year post M&A.
148

The impact of Retail Distribution Review (RDR) on the South African financial planning industry

Faul, Charmaine Hester January 2017 (has links)
The Retail Distribution Review (RDR) was introduced by the Financial Services Board (FSB) to change the distribution and remuneration practices in the financial services industry in an attempt to ensure that clients receive fair treatment when purchasing financial products. The FSB aims to ensure that clients are sold products which are suitable for their financial needs and objectives; that clients receive appropriate advice which is not biased and not subject to product supplier influence in particular and that there is full transparency in the sales process. The current distribution of financial products and some financial advisor remuneration models are noted as contributing factors to the poor outcomes of current product selling practices. The impact of RDR on the sustainability of the South African financial services industry and advisor force is expected to be substantial, especially in terms of advisor remuneration, the reduction in qualified experienced advisors and a growing advice gap. This study reviewed the research conducted in the UK and Australia where RDR has been implemented and the impact thereof on the financial planning industry in these countries. This study aimed to determine if the South African advisors have started changing their business models to ensure that they are ready for the implementation of RDR and to reduce the impact of RDR on their practices. An environmental scan was conducted in order to identify and understand other factors specific to the South African context which will impact the financial services industry in the future. Research was conducted via online questionnaires as well as personal interviews to determine the perception of clients pertaining to the trustworthiness and professionalism of financial advisors and what they perceive as value in terms of financial planning, their knowledge of RDR and the changing environment. Industry experts were given the opportunity to share their views regarding the impact of RDR on the industry as well as their proposals in terms of the implementation and roll-out of RDR.
149

The stimulation of small business

Dekker, Johannes Marthinus 15 August 2012 (has links)
M.Comm. / There has been renewed focus recently on the small business sector, particularly from the South African government. However, there are many and serious questions in the media with regard to the effectiveness of efforts made to stimulate this sector, especially from governement. This study attempts to determine effective and efficient ways of stimulating small business in South Africa and recommend changes in current strategies.
150

A critical perspective of national norms and standards of school funding in Eastern Cape East London District

Mamatu, Ntombizonke Lydia January 2009 (has links)
Education policies remain a contested terrain in both the social and political environments. They are not neutral instruments and are used both to maintain the existing social order and also to promote varying kinds of change or mobility. The South African Schools Act, 1996 (Act 84 of 1996) hereafter SASA, which is the source of all policies that regulate school issues in South Africa promotes democratic methods of school governing and education provisioning that favours the previously disadvantaged groups. The NNSSF is one of the policies of SASA that makes schooling accessible to the poor through school fee exemptions while attempting to close the gap between the rich and the poor through differentiated school funding created according to researched poverty levels and standardized target lists. This has been designed to fulfil one of the essential human rights of man- education that has been entrenched in the Bill of Rights of the Republic of South Africa Constitution, 1996 (Act 108 of 1996) hereafter, Constitution. Thus, the study’s objective is to evaluate the implementation of the NNSSF policy in public schools focussing on school fee exemptions. The extent to which poor parents and learners are given school fee exemptions as they are supposed to according to the policy will be indicators of whether the NNSSF is justly or unjustly implemented in public schools. Learners are the recipients of the right to education. Parents are given the responsibility to fund the education of their children. However, for poor parents to fulfil that they need advice and assistance from the teachers and SGBs to be able to access the school fee exemptions while they have a right to just administrative action and to human dignity in dealing with them. SGBs and teachers have to create a favourable environment for the just implementation of the NNSSF by advising and xiii assisting deserving parents and learners to access school fee exemptions so that the right to education is fulfilled. The duty of in loco parentis and acting in the best interest of the child enforce teachers to do everything possible to ensure that learners access education. EDOs are supposed to guide, monitor and supervise the implementation of the policy while legal bodies should assist parents and learners to demand their right when it is violated through litigation. The study used the method of survey which is quantitative and interviews which are qualitative. Questionnaires and interview schedules were tools used to collect data that was analysed through statistical methods and represented in the form of tables and pie-charts. Various significant findings were made that had a bearing on the implementation of the NNSSF policy in public schools, most important to note is that some learners who have the right to education are aware of this right but do not know how to ensure that it is not violated. Parents are not given the opportunity to decide whether school fees should be charged in their schools. Above that they are not given the advice they need to be able to access school fee exemptions. Some teachers think that by advising and assisting learners and parents they will be buying cheap popularity- showing ignorance. EDOs do not know how schools implement the NNSSF, they are not involved in anyway. Thus the study views the implementation of NNSSF policy in public schools as unjust and recommends that SGBs and teachers need to be educated, guided and monitored by the EDOs on the policy and its implementation. They in turn will have to educate parents and learners so that they are able to access school fee exemptions thereby receiving education – their right.

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