The South African Institute of Chartered Accountants recently made a decision to adopt accounting standards issued by the International Accounting Standards Committee rather than continuing to develop standards locally. Reasons used to justify this policy change include: the lack of resources to develop accounting standards from a zero base and, with what has been classified as the sub-standard financial reporting that occurs in South Africa. By adopting International Accounting Standards, amending the standard-setting process and providing legal backing for these standards, the South African Institute of Chartered Accountants aims to improve the standard of financial reporting. It will be argued that this decision will effect the contribution preparers of financial statements make to the standard-setting process. Corporate management as preparers of financial information participate in this process by reacting to proposed statements of generally accepted accounting practice in a number of ways, including lobbying the standard-setting body. This thesis aims to establish the views of South African corporate managers to the proposed changes to the accounting standard-setting process which incorporates the adoption of international accounting standards. To achieve this objective, the responses of South African corporate managers to the first six exposure drafts issued by the Accounting Practices Committee based on International Accounting Standards are examined to supply evidence that is descriptive in nature and which provides additional support for the findings of the empirical study. Forty hypotheses were developed and tested in an attempt to establish the views of executives to various issues relating to the accounting standard-setting process, corporate managers as the producers of firm specific financial information, the regulation of accounting, management incentive schemes and the international harmonisation of accounting standards. The tests of the hypotheses together with the findings of the individual case studies, provide evidence to suggest that this new disposition effectively marginalises South African corporate managers from the accounting standard-setting process. Finally, it is concluded that the existence of a management compensation/incentive scheme, is unlikely to influence corporate management's reaction to a proposed accounting standard. / Auditing / D. Compt. (Applied Accountancy)

The South African Institute of Chartered Accountants recently made a decision to adopt accounting standards issued by the International Accounting Standards Committee rather than continuing to develop standards locally. Reasons used to justify this policy change include: the lack of resources to develop accounting standards from a zero base and, with what has been classified as the sub-standard financial reporting that occurs in South Africa. By adopting International Accounting Standards, amending the standard-setting process and providing legal backing for these standards, the South African Institute of Chartered Accountants aims to improve the standard of financial reporting. It will be argued that this decision will effect the contribution preparers of financial statements make to the standard-setting process. Corporate management as preparers of financial information participate in this process by reacting to proposed statements of generally accepted accounting practice in a number of ways, including lobbying the standard-setting body. This thesis aims to establish the views of South African corporate managers to the proposed changes to the accounting standard-setting process which incorporates the adoption of international accounting standards. To achieve this objective, the responses of South African corporate managers to the first six exposure drafts issued by the Accounting Practices Committee based on International Accounting Standards are examined to supply evidence that is descriptive in nature and which provides additional support for the findings of the empirical study. Forty hypotheses were developed and tested in an attempt to establish the views of executives to various issues relating to the accounting standard-setting process, corporate managers as the producers of firm specific financial information, the regulation of accounting, management incentive schemes and the international harmonisation of accounting standards. The tests of the hypotheses together with the findings of the individual case studies, provide evidence to suggest that this new disposition effectively marginalises South African corporate managers from the accounting standard-setting process. Finally, it is concluded that the existence of a management compensation/incentive scheme, is unlikely to influence corporate management's reaction to a proposed accounting standard. / Auditing / D. Compt. (Applied Accountancy)

M.Cur. (Community Nursing) / The emphasis has moved from curative to services in South Africa, therefore the assurance mechanisms is now essential primary health care establishing of quality with the announcement of the devolution of primary health care services to the local authority, by the Minister of Health in 1991, the role fulfillment and accountability of the community health nurse becomes much more complex and greater demands are continuously made. The need for standards in child health nursing in a local authority led to this study. Relevant literature was explored in respect of the main variables and concepts of the child health nursing practice, whereby theoretical validity is confirmed for the formulation of the nursing standards in this respect. Nursing standards for child health nursing as rendered by the community health nurse in the local authorities on the Witwatersrand, were formulated. These standards were validated by a representative group of experts on regional level. The validation process consisted of a two-stage research technique. The statistical validity was calculated by means of a content validity index for each standard. All the standards (N=86) were considered valid, but sixteen (19%) require reformulation standards form the basis of the quality assurance process. These should equip the community health nurse with valuable guidelines to promote quality nursing care in respect of child health in the local authority. It is recommended that these standards should serve as optimum standards for the community health nurse concerned with child health nursing in the local authority.

Many organisations are continuously searching for methods which can be used to improve performance. The balanced scorecard is a management system that enables organisations to clarify their vision and strategy and translate them into action. When fully deployed, the balanced scorecard transforms strategic planning from an academic exercise into the nerve centre of an enterprise. A prerequisite for implementing a balanced scorecard is a clear understanding of the organisations vision and strategy. The basis for the vision and the strategy should be the holistic view and the information management receives during systematic strategy work. The research study addresses the integration of South African Airways (SAA) strategy with the performance management system. A comprehensive literature study was performed on performance management and the balanced scorecard. Questionnaires, developed from the literature study, were distributed amongst randomly selected respondents, in order to establish the extent to which South African Airways manages performance. The opinions of the various respondents were compared with the guidelines provided by the literature study in order to identify the best approach of performance measurement to be implemented at South African Airways. The final step of this study entailed the formulation of recommendations. These recommendations are regarded as critical to ensure the successful implementation of a performance management system at South African Airways. The following main recommendations were made: Although the empirical study revealed that South African Airways shares its strategic objectives with its management, it is highly recommended that a balanced scorecard should be used as a measuring approach for performance at South African Airways; Before any organisation can start implementing a balanced scorecard it needs a clear understanding of its vision and strategy. It is the management’s responsibility to define a vision, formulate a strategy and set strategic goals regardless of a balanced scorecard being implemented; The implementation of a balanced scorecard should always be organised as a separate project. Several different procedures describing the building process of a balanced scorecard have been presented. The research shows that, to increase the chance of a successful scorecard implementation, regular feedback must be provided to all employees and managers must hold people accountable for using the system.

D. Tech. Food and Beverage Management / The low entry barriers to the restaurant industry have given rise to an extremely competitive business environment. In this volatile business sector it is of utmost importance that a strategy of quality differentiation be implemented. In most international sectors of the tourism and hospitality industry customers rely on grading systems to give them some indication of what quality they can expect at a certain price. South African restaurants, that form an integral part of the hospitality industry, however are not rated according to a nationally accepted grading system. Important aspects of a quality differentiation strategy are Total Quality Management, benchmarking and service quality management. This project was aimed at establishing a grading system that would inform customers as well as restaurateurs of expectations of restaurant quality. The researcher conducted this study to ascertain which criteria restaurateurs regard as important factors influencing the customer's restaurant selection.

D.Cur. / With the current expanding privatisation of health services in South Africa, the establishing of quality assurance mechanisms is not only essential but is becoming a prerequisite for further privatisation. Privatisation of health care services, together with economical problems, are causing the role fulfilment and accountability structure of the nurse administrator to become much more complex and greater demands are continually made. A profile of the nurse administrator in private hospitals in South Africa, was compiled by means of an explorative descriptive study. This was done to ascertain their preparedness for the formalisation of quality assurance in nursing. The conclusion which was ultimately reached conceded that the nurse administrator in South African private hospitals, is not adequately prepared for her managerial responsibilities. She is, however, according to the registered qualifications, adequately qualified;.. to exercise effective quality control and assurance in the various nursing disciplines. Consequently national nursing service standards for private hospitals were formulated. These standards were validated bya representative group of national experts. The validation process consisted of a two-stage research technique. The statistical validity was calculated by means of a content validity index for each standard. Fourteen (N=275) of these standards (5%) were rejected by the whole group and 25 (9%) require reformulation. The respondents from the private sector rejected three more standards. Standards form the basis of the quality assurance process. These standards should equip the nurse administrator with valuable guidelines to promote a high standard of nursing service management in private hospitals. It is recommended that these standards should serve as optimum standards for nurse administrators in private hospitals.

M.Comm. / Selde in die geskiedenis van die mens was daar so 'n ingrypende mate van verandering soos wat tans plaasvind. Nuwe dinge word daagliks beproef, verbeterde metodes word ontwikkel, bestaande rekords word gebreek en hoer hoogtes word bereik. Die besigheidswereld is insgelyk aan verandering onderhewig. Veranderinge van die afgelope agtien maande behels eerder 'n totale omwenteling vir Suid-Afrikaanse besighede. Skielik is Suid-Afrika weer deel van die internasionale sakegemeenskap. Dit impliseer dat Suid-Afrikaanse besighede met buitelandse maatskappye op die wereldmark op gelyke voet moet meeding. Die voldoening aan IS09000 blyk deel van die internasionale spel te wees. IS09000 is `n internasionale kwaliteitstandaard wat modelle vir kwaliteitstelsels voorstel. Indien Suid-Afrikaanse besighede internasionaal wil meeding, is hierdie 'n belangrike aspek om in gedagte te hou. Hierdie skripsie handel juis oor hierdie eksternse bedreigings (of geleenthede) vir Suid- Afrikaanse besighede. Dit is veral die toepaslikheid van die IS09000-standaard op die ouditprofessie wat onder die loep geneem word. `n Verdere oefening is die ondersoek van die vereistes waaraan voldoen moet word ten einde IS09000-sertifisering te verkry. Die redes en voordele van sertifisering word aangespreek asook literatuur oor die kwaliteitsbestuur. Die huidige mate van voldoening aan die IS09000-standaard by Onderneming A is gemeet. Hierde proses het verskeie gestruktueerde onderhoude met sleutel bestuurspersoneel ingesluit. Die gevolgtrekking waartoe gekom word, is dat Onderneming A tans the aan die IS09000-kwaliteitstandaard voldoen the. Dit is egter the 'n negatiewe weerspieling van die Onderneming of sy mense the, maar eerder te wyte aan die eiesoortige standaard van die vereistes van IS09000. Klem word op die formele dokumentasie geplaas en dit beInvloed die resultaat van die studie. Dit het verder geblyk dat opvattings en persepsies oor die bestuur van kwaliteit van mens to mens, asook oor verskillende posvlalcke heen, verskil. 'n Aksieplan word voorgestel wat Onderneming A in staat behoort te stel om aan die standaardvereistes te voldoen.

Thesis presented in partial fulfillment of the requirements for the degree of Master of Management (in the field of Public Sector Monitoring and Evaluation) to the Faculty of Commerce, Law and Management, University of the Witwatersrand March 2016 / Performance information is regarded as the most important aspect to monitor progress or performance in the South African government. This study examines the usefulness of performance information in the Department of Rural Development and Land Reform. [Abbreviated abstract. Open document to view full version] / MT 2018

Thesis (MNutr--Stellenbosch University, 2015. / ENGLISH ABSTRACT: Introduction Malnutrition, in both adults and children, is a problem worldwide with negative health consequences. The World Health Organization (WHO) and Food and Agricultural Organization (FAO) of the United Nations (UN) therefore initiated the implementation of country-specific food-based dietary guidelines (FBDGs) to be used as an educational tool to address nutrition-related health issues. They further suggested consumer testing to evaluate the comprehension and cultural acceptability thereof prior to the release of country-specific FBDGs. Focus group discussions (FGDs) were recommended for consumer testing. Aim The aim of this study was to assess the comprehension and applicability of the 2007 version of the preliminary South African paediatric food-based dietary guidelines (PFBDGs) for healthy infants aged 6–12 months in Soshanguve and Ga-Rankuwa. Specific objectives included qualitative evaluation of exposure to preliminary PFBDGs, participants’ interpretation thereof, cultural acceptability and practical application of the guidelines. Socio-demographic information was collected to determine whether these factors could potentially exert an influence on the comprehension and applicability of the FBDGs. This study could further inform emerging efforts to update public health initiatives to educate mothers/caregivers of infants. Methodology An observational, cross-sectional study design was followed, incorporating both qualitative and quantitative research methods. FGDs were utilised to assess comprehension of the PFBDGs and gather insight into perceptions, attitudes and appropriateness of the PFBDGs. Quantitative data were collected by means of a questionnaire regarding the socio-demographic profiles of participants. Setting This study focused on two small, densely populated towns, Soshanguve and Ga-Rankuwa, in the north western district of Tshwane in the Gauteng province of South Africa. The areas represent relatively low socio-economic communities that include a mix of formal and informal urban setting. Participants Twenty-seven Northern Sotho-speaking mothers and caregivers of infants aged 6–12 months participated in a total of six FGDs. Each FGD was attended by between three and six participants. Results None of the participants had previous exposure to the PFBDGs, although they were familiar with most of the concepts. Guidelines were generally well received and understood, but a few were misinterpreted; particularly those pertaining to “enjoy time with your baby”, “increase your baby’s meals to five times per day” and “teach your baby to drink from a cup”. These needed further explanation and rephrasing by the investigator to improve their comprehensibility. The guideline pertaining to breastfeeding was the most familiar, well accepted and most generally applied. Quantitative results indicated no significant difference between the socio-demographic profiles of participants in Soshanguve and Ga-Rankuwa. Participants’ education level, employment status and housing conditions were considered a good representation of the population. It appears that socio-demographic circumstances may affect exposure to, and interpretation and application of the PFBDGs. Conclusion Many of the adjustments recommended from this research is consistent with the changes incorporated in the recently published revised PFBDGs. Supportive documentation, educational material and health campaigns tailored to specific socio-demographic groups may further enhance the interpretation of the revised guidelines and their exposure to the public, once tested and adopted. / AFRIKAANSE OPSOMMING: Inleiding Wanvoeding onder kinders en volwassenes, is ʼn wêreldwye probleem wat, as dit nie aangespreek word nie, ernstige gesondheidsgevolge kan inhou. Die Wêreldgesondheidsorganisasie (WGO) en die Voedsel-en-landbou-organisasie (VLO) het die implementering van voedselgebaseerde dieetriglyne (VGDR) spesifiek aan elke land geïnisieer sodat dit as opleidingshulpmiddel kan dien om voedselverwante gesondheidsprobleme op te los. Daar is voorgestel dat verbruikers die riglyne in fokusgroepbesprekings (FGBs) evalueer om begrip en die kulturele toepaslikheid van bevolking-spesifieke riglyne te toets voordat dit bekendgestel word. Doel Die doel van die studie was om begrip en die toepassing van die 2007 weergawe van die voorlopige Suid-Afrikaanse pediatriese voedselgebaseerde dieetriglyne (PVGDR) vir gesonde kinders van 6–12 maande te bepaal. Spesifieke doelwitte het kwalitatiewe evaluering ten opsigte van blootstelling, deelnemers se interpretasie, kulturele aanvaarbaarheid en praktiese toepassing van die riglyne ingesluit. Sosiodemografiese inligting is ingesamel om te bepaal of daar ʼn verband bestaan tussen hierdie omstandighede en die begrip en toepassing van PVGDR’s. Hierdie studie kan toekomstige pogings ondersteun om openbare-gesondheidsprogramme by te werk en om moeders en versorgers oor babas in te lig. Ontwerp Die studieontwerp was ’n waarnemende deursnit met kwalitatiewe en kwantitatiewe navorsingsmetodes. FGBs was gebruik om die begrip van die PVGDR’s te bepaal en insigte oor die persepsies, houdings en geskiktheid van die PVGDR’s in te samel. Kwantitatiewe data is ingesamel met ʼn vraelys oor die sosiodemografiese profiele van deelnemers. Omgewing Die studie het gefokus op twee klein, digbevolkte stedelike gebiede, Soshanguve en Ga-Rankuwa in Tshwane, die noord-westelike distrik van die provinsie Gauteng in Suid-Afrika. Die areas verteenwoordig relatief lae sosio-ekonomiese gemeenskappe met ʼn mengsel van formele en informele stedelike nedersettings. Deelnemers Die studiegroep het 27 Noord-Sotho-sprekende moeders en versorgers ingesluit wat aan altesaam 6 FGB’s deelgeneem het. Tussen drie en ses deelnemers het elke FGB bygewoon. Resultate Geen deelnemers was voorheen aan PVGDR’s blootgestel nie, hoewel die meerderheid met meeste van die begrippe bekend was. Die riglyne was oor die algemeen goed aanvaar en verstaanbaar, maar ʼn paar was verkeerd geïnterpreteer; veral “geniet tyd saam met jou baba”, “vermeerder jou baba se maaltye na vyf kere per dag” en “leer jou baba om uit ʼn koppie te drink”. Verduideliking en herformulering was nodig om begrip te verbeter. Die riglyne oor borsvoeding was die bekendste, was die beste aanvaar en was in die algemeen toegepas. Kwantitatiewe resultate het aangedui dat die sosiodemografiese profiel van deelnemers uit Soshanguve en dié uit Ga-Rankuwa nie beduidend verskil nie. Deelnemers se opleidingsvlak, werkloosheidstatus en huislike omstandighede het die populasie goed verteenwoordig. Daar is bevind dat sosiodemografiese omstandighede blootstelling aan en begrip en toepassing van PVGDR’s kan beïnvloed. Gevolgtrekking Baie van die wysigings wat voorgestel is deur hierdie studie, stem ooreen met die verandering wat aangebring is in die onlangs gepubliseerde hersiene PVGDR’s. Ondersteunende dokumente, opvoedkundige materiaal en gesondheidsveldtogte vir spesifieke sosiodemografiese groepe sal die korrekte interpretasie van riglyne asook openbare bewusmaking bevorder. Die riglyne kan, met minimale aanpassings, suksesvol as ʼn voedingsverwante opvoedkundige hulpmiddel in die gemeenskap gebruik word. Baie van hierdie aanpassings is reeds aangebring tydens die ontwikkeling van die veranderde PVGDR’s. Die bevindinge van die studie kan ʼn kernbydrae tot die voorstelle lewer, en aanduidings vir voorstelle vir verdere ontwikkeling en evaluering oplewer.

Thesis (Laureatus in Technology (Teacher Education)) -- Cape Technikon, Cape Town,1994 / The main hypothesis underlying this study has been formulated on the basis of an identified need in the Republic of South Africa (RSA) for a means of ensuring and preserving acceptable standards (by international norms) and quality in higher education. It has been assumed that this need may partially be met by the adaptation of selected overseas systems of quality control and systems of evaluation and accreditation of standards. The emphasis throughout is on intelligent, selective adaptation of successful attempts at controlling and managing standards and quality in higher education. One of the primary reasons for the establishment of a model for the preservation and enhancement of standards in higher education in the RSA, becomes clear when one identifies the emergence of a growing number of aspirant students. Many of those students attended schools where neither the tuition nor the facilities provided a suitable foundation for further studies at an advanced level. A further need for such a model is related to great pressures to lower standards which are being exerted by political and social groups and the prevailing views amongst many educators that a decrease in standards is inevitable. The hypotheses that will be tested include the assumption that a lowering of standards will seriously affect industry, commerce, and the whole social fabric and ultimately the credibility of South Africa's higher educational institutions and the acceptability of their graduates. This study is therefore aimed primarily at focusing attention on the need for an awareness amongst the higher educational community, and other communities, of the implications of vastly increased enrolments of under-prepared students.