M.Com. (International Accounting) / One would be hard-pressed to find an accountant who does not know about the Enron collapse which took place over a decade ago. The scandal was the largest the corporate world had seen at the time, and its impact was significant. Shareholders of the company lost tens of billions of dollars (Jickling, 2002), 4,000 employees lost their jobs (Bratton, 2002), the reputational damage suffered by their auditors Arthur Andersen was severe enough to break up the firm (Fearnley, Brandt & Beattie, 2002) and members of the public stood in awe that this was even possible. This incident was succeeded in following years by more high-profile international corporate scandals involving Tyco International, WorldCom and Parmalat, each one affecting a variety of stakeholders and broader society. The common thread that weaves these corporate collapses together appears to be seized opportunities to misreport financial information. Corporate failures of companies as big as Enron are inclined to give cause for future business regulation (Bratton, 2002). As noted by FearnIey et al. (2002), the Enron collapse provided regulators with an opportunity to reconsider fundamental issues associated with the regulatory framework for corporate financial reporting. Bratton (2002) explains that numerous regulatory-related concerns had been implicated prior to the completion of the Enron investigation. As with the demise of the other companies, the cause thereof involved questionable practices, particularly relating to the accounting treatment of transactions and the reporting of the financial position and performance to the users of financial statements. The result was that stakeholders of the entities did not have access to accurate and complete information regarding the entity in order to make sound economic decisions. This phenomenon is referred to as information asymmetry (Gaffikin, 2008).

A dissertation submitted to the Faculty of Engineering and the BuiltEnvironment,University of the Witwatersrand,Johannesburg,in fulfilment of the requirements for the degree of Master of Science in Engineering, 2019 / A Performance-based Standards(PBS) framework legislates the dynamic performance and road-width usage of heavy vehicles,allowing the length and mass of a vehicle to exceed prescriptive legislation.The PBS framework defines the safe performance envelope of vehicles but does not optimise their safety and productivity.The design process to achieve the optimal productivity of PBS vehicles is highly iterative.An initial design is evaluated using multi-body dynamic ssimulation.If the required PBS performance is not achieved,design iterationsare made until the required PBS performance is achieved.The process is costly,time-consuming andcomputationallyexpensive.Theobjectiveofthisresearchistoquantifytherelativeeffect ofeachVehicleDesignParameter(VDP)ofamulti-bodyvehicledynamicsmodelonthevehicle safetyasmeasuredwithinthePBSframeworktoassistinthePBSassessmentprocess.To achievethis,threerepresentativebaselinePBSvehiclesweredeveloped(aquadsemi-trailer, trideminterlinkandrigiddrawbarcombination)fromPBSassessmentsconductedinSouth Africa.AsetofrangeswithinwhicheachVDPcouldbevariedwasdevelopedbyconsidering OriginalEquipmentManufacturer(OEM)data,legalrestrictions,physicalconstraintsand SouthAfricanPBSassessments.EachVDPforeachbaselinecombinationwasvariedin isolationtoevaluateitsinfluenceonthevehiclesperformancewithinthePBSframework.A comparative matrix was developed for each baseline vehicle comparing the relative influence of each VDP on each of the PBS performance measures.The matrices yield insight into which VDP shave the most influence on each performance measure for each of the baseline vehicles.Furthermore VDPs that have an egligible influence on the performance of all baseline vehicles can be conservatively estimated in the absence of OEM data while still predicting representative vehicle performance.These insights will guide designers to focus onVDPs with a high influence on vehicle performance,allow PBS assessors to determine which design parameters can be modelled with generic approximate data in the absence of OEMdata,and speedup the process of assessing vehicles with in the PBS framework. / TL (2020)

D.Cur. / Every woman and unborn child has the right to quality antenatal care. Concern is expressed regarding the quality_ of antenatal care currently delivered in South Africa, but due to a lack of formal written standards for antenatal care, this concern cannot be addressed. In view of this, the aim of this study was to generate valid standards for antenatal care. A contextual, exploratory and descriptive research design had been used to complete the research in two phases. An extensive literature exploration was done during the first phase (Development phases 1 and 2) in order to describe a conceptual framework for antenatal care. Concept standards were formulated within this framework and refined with the assistance of a small group of experts. Following changes made to it, it was prepared for validation. The content validity of the standards was tested at national level (validation phase). The concept standards were sent to a group of domain experts in the form of a questionnaire. A purposive, non-randomised and stratified sample had been drawn. The participants were expected to evaluate the content validity of the standards and accompanying criteria and to propose amendments should they deem it to be necessary. A content validity index was calculated for each standard and criterion. A mean of 3,5 and a standard deviation of. 1,0 were regarded as sufficient proof of the content validity of each item. Thereafter, the standards were tested in the clinical practice on the basis of three case studies. Following the necessary adjustment and reformulation, the final standards were formulated. This research does not only make a valuable contribution towards the midwife's practice in the-form of valid standards for antenatal care, but also contributes towards extension of the theoretical basis of the subject discipline by means of the comprehensive description of a conceptual framework for antenatal care by the midwife.

Submitted in fulfilment of the requirements of the Master of Accounting degree, Faculty of Accounting and Informatics, Durban University of Technology, Durban, South Africa, 2016. / Financial accountability, financial control and financial reporting are the three main elements that determine the performance of the municipality. An analysis had to be made on each of these elements to find any limitations and gaps that negatively impact on the performance of the organisation. The aim of the study was to evaluate financial accountability, financial control and financial reporting of Umtshezi Municipality. The study was a census study and it was quantitative, descriptive and cross sectional in nature. The target population comprised of 45 employees from the finance department which was divided into five units, namely, Supply Chain Management, Expenditure, Asset/Fleet, Revenue and Budget. The IBM Statistical Package for Social Sciences (SPSS) version 22.0 was used to determine statistical results. The findings of the study discovered that officials lack educational qualifications and adequate understanding of the MFMA. The respondents also indicated that there was political influence affecting administration within the municipality. The study recommended that the municipality should provide funds to train employees. National Treasury should conduct consistent reviews on the implementation of the MFMA. The Department of Cooperative Governance and Traditional Affairs (COGTA) should intervene to protect the administration from political threats. / M

Thesis (MTech (Business Administration in Project Management))--Cape Peninsula University of Technology, 2018. / According to Section 26 (1) of the constitution of Republic of South Africa, everyone has a right to have a satisfactory house to restore and honour the dignity of the South Africans. However South African government implemented several housing programmes to bridge the gap of housing backlog in South Africa. One of the housing programmes that South African government implemented is People Housing Process (PHP). It was approved in 1998 by South African government. South African government shifted focus on the quality of houses and mainly focused on the quantity of houses delivered through the financial year. There have been a lot of quality complaints on PHP. The quality defects are signs of foundation failures, cracks on foundations, water flooding around the houses, water not properly channelling to the drain, cracks on walls, dampness of walls, mould on walls, water seeping through the windows, poorly applied external plaster, incorrect bonding of internal walls to external walls, walls that are not straight walls, sagging ceiling panels, gable not properly filled with mortar, roof structure not properly tied up, sagging roof coverings, roof leaks, sagging roof tiles and ridges, rust on painted iron material, poor quality of blocks used, insufficient cement on mortar mix and peeling off paint. National Home Builders Registration Council (NHBRC) are the custodians of the home building industry. They were excluded from PHP from 1998 till March 2012. NHBRC was approved to inspect PHP house in April 2012. Thus, the aim of the study was to compare the houses that were built before NHBRC involvement in PHP with those that were built after NHBRC involvement in PHP. The sample included 50% of each of the two groups (those in houses built without NHBRC involvement and those built with NHBRC involvement), the research involved at least 50 respondents per group (McMillan, et al 2001:177 – recommends 15 respondents per group). The sample size per group has been put at 50 since the larger the sample the higher the accuracy. The study is classified as quantitative research because it intended to quantify the variation in occurrence, situation, problem or issue; the information was gathered using predominantly quantitative variables and the analysis was geared to ascertain the magnitude of the variation. The findings of the study revealed that the quality of the houses that were built under PHP programme before NHBRC intervention on PHP was not up to standard however the quality on those that were built after NHBRC involvement improved. Therefore it is recommended for Western Cape government to implement the rectification programme which was approved by National Department of Human Settlements in 2009 mainly focusing on houses that have been severely structurally compromised and are regarded as unfit for human habitation as it poses a threat to the health and safety of the occupants (The National Housing Code, 2009: 11-13).

Thesis (MAcc (Accountancy))--University of Stellenbosch, 2005. / The fact that investors increasingly invest in companies from another country than the investor himself and the consequential globalisation of capital markets, resulted in the European Parliament and Council (EP) accepting Regulation No. 1606/2002 during 2002. The consequence of the regulation was that uniform accounting standards had to be implemented throughout the European Union (EU). The accounting standards that were accepted, are the International Financial Reporting Standards (IFRS) (previously known as International Accounting Standards (IAS)). The regulation further determined that the effective date of this required compliance with IFRS was 1 January 2005. At the time when the regulation was accepted, most companies that were listed on the JSE Securities Exchange of South Africa (JSE) still prepared their financial statements in accordance with South African Statements of Generally Accepted Accounting Practice (South African SGAAP). The implication of the acceptance of the regulation by the EP was that in the event that a company was not only listed on the JSE but also on a stock exchange in the EU, the financial statements of that company would have to be prepared in accordance with IFRS. In this study two groups of companies were selected for evaluation. The one group consists of companies with a primary listing on the JSE and a secondary listing in the EU (first group) and the other group has a primary listing in the United Kingdom (UK) and thus the EU, with a secondary listing on the JSE (second group). The purpose of the study is to identify the implications of the acceptance of abovementioned regulation on the financial reporting of the selected companies. Firstly, a study was made of the differences between the Generally Accepted Accounting Practice of the United Kingdom (UK GAAP) and IFRS. The reason for this largely relates to the fact that there are still substantial differences between these two sets of accounting standards. No such study was conducted in respect of differences between South African SGAAP and IFRS as South African SGAAP was completely replaced by IFRS during 2004 and hence no differences exist any more. The only exception relates to the 500 series of standards that are unique to South Africa. There are, however, only two issued standards in this series and hence no further attention was paid to that. Hereafter the 2002 financial statements of all the selected companies were evaluated by measuring it against an IFRS disclosure checklist for 2002. The purpose was to identify the extent to which the selected companies comply with IFRS by focusing on the areas with regards to which they do not comply with IFRS. It was found that the companies of the first group largely fail to comply with IFRS in respect of matters of disclosure, whilst the second group of companies sometimes also, in their application of recognition requirements and measurement guidelines, used different practices to those suggested by IFRS. This was largely attributable to the fact that there are substantial differences between UK GAAP and IFRS, whilst South African SGAAP and IFRS already were very similar until recently. Consequently, questionnaires were sent to interested selected companies in which they could give feedback on their level of awareness and perceptions of the required transition to IFRS by 2005 as well as the procedures that they have followed or will follow in their process of transition to IFRS. Fourthly the 2003 financial reports of the selected companies were evaluated for compliance with IFRS by measuring it against the IFRS disclosure checklist that would be applicable on their 2004 financial periods. This was done in order to determine whether the selected companies showed any progress in their level of compliance with IFRS. This process also identified which IFRS, which were issued during 2003/2004, will be applicable on the 2004 or later financial periods of the selected companies, as these are further areas that will demand the attention of the selected companies in their process of becoming IFRS compliant. It was found that all selected companies showed rather little progress in their level of IFRS compliance. It is however concerning that even though South African SGAAP were previously very narrowly aligned with IFRS, the companies of the first group still fail to comply with fairly simple disclosure requirements. It would thus appear that they do not take the process of transition to IFRS serious enough. The fact that the second group of companies also did not make much progress can still be justified by the fact that UK GAAP were not aligned closer to IFRS during 2003 and most of the selected companies were still busy with the planning process for the transition to IFRS. It is expected that the financial statements of these companies will display substantial progress in their 2004 financial periods. Finally the compliance mechanisms were studied in order to determine which processes are in place to ensure that companies will indeed comply with IFRS. This study was done in respect of the EU, the UK and South Africa. All three these regions either already have or will have bodies in the near future that will have the task of evaluating the financial statements of listed companies for IFRS compliance. The conclusion is however that as a result of the negative consequences of noncompliance with IFRS sufficient factors do exist that will motivate companies to fully comply with IFRS. In addition, the listing requirements of the JSE has changed and financial reporting in accordance with IFRS is now a requirement.

Submitted in fulfillment of part of the requirement for the degree of Master of Technology, Durban University of Technology, Durban, South Africa, 2016. / This research examines the Performance Appraisal of administrative personnel in the Department of Education: iLembe District Office. The main aim of this study was to improve the understanding and the implementation of Performance Appraisal of all employees in the KZN Department of Education. This is a case study research utilising purposive sampling and thereafter census to identify the most appropriate participants based on the research objectives. This approach helped to reconcile findings through triangulation and complementing qualitative and quantitative data (both primary and secondary). This study relied on primary data as well as secondary data obtained from questionnaires administered to all administrative personnel in the Department of Education, iLembe District Office. The study revealed that management and administrative employees in the Department are aware that a Performance Appraisal policy exists but lack an understanding of its meaning and intent. Furthermore, Performance Appraisal was introduced without the appropriate training and follow-up by the Department of Public Service and Administration. Instead it was assumed that every worker in the Department understood the purpose and aim of the policy. However, management and particularly employees are still unclear about the main purpose of Performance Appraisal and employees in particular feel very dissatisfied and demotivated with the way in which it is implemented. / M

Thesis (MPhil)--University of Stellenbosch, 2001. / ENGLISH ABSTRACT: The Faculty of Medicine at the University of Stellenbosch has implemented an extensively revised undergraduate medical curriculum. Exit outcomes, that have been entitled the Profile of the Stellenbosch Doctor, have been formulated for the programme. The revised curriculum is presented in three phases. Phase I involves the study of non-clinical subjects under the guidance of the Faculties of Natural Sciences and Economic & Management Sciences. Phase II involves the study of subjects that lay the groundwork for the third phase. Phase III involves the study of pre-clinical and clinical subjects in an integrated fashion. The intended outcomes of phases II and III were elaborated by the formulation of specific learning outcomes. Determining whether the specific outcomes formulated for each module are achieved will be one aspect of quality assurance in the revised curriculum. This could be done by investigating the relationship between assessment and the specific outcomes. If, however, specific outcomes for the various modules are not congruent with the exit outcomes for the programme, then student assessment will be invalid as regards the programme outcomes. This study therefore entailed a formative evaluation of part of phase II of the revised curriculum. The aims of the study were, firstly, to determine the degree of congruence between the specific outcomes formulated for phase II and the exit outcomes for the programme and, secondly, to explore why the observed degree of congruence exists. The research strategy employed was a case study. The research techniques used were a document analysis and two questionnaire surveys. The study found that most specific outcomes formulated for phase II of the curriculum are congruent with one or more exit outcomes for the programme. However, few of the exit outcomes are addressed to any great extent by specific outcomes. This raises the concern that assessment of students based on the specific outcomes as presently formulated might not demonstrate development of students towards achievement of the exit outcomes. There are indications that this lack of congruence could be due to i) a large number of competing demands on lecturers' time; ii) lecturers not wanting to spend time doing work prioritised by others as important; iii) perceptions that work related to the revised curriculum is being forced on staff without necessarily consulting them; iv) a lack of reward for good teaching; v) the perception that the strategies adopted for the revised curriculum will not necessarily benefit students. Recommendations are made as to how these findings could be confirmed and strategies developed that could be utilised to ensure a greater degree of congruence between the specific and exit outcomes in future. / AFRIKAANSE OPSOMMING: Die Fakulteit Geneeskunde van die Universiteit Stellenbosch het 'n omvangryke hersiening van hul voorgraadse geneeskundige kurrikulum geïmplementeer. Uitgangsuitkomste, getiteld die Profiel van die Stellenbosch Dokter, is vir die program geformuleer. Die hersiene kurrikulum word in drie fases aangebied. Fase I behels die studie van nie-kliniese vakke onder leiding van die Fakulteite van Natuurwetenskappe en Ekonomiese- & Bestuurswetenskappe. Fase II behels die studie van vakke wat die grondwerk lê vir die derde fase. Fase III behels die studie van prekliniese en kliniese vakke op 'n geïntegreerde wyse. Die beoogde uitkomste van fases II en III is uitgespel deur die formulering van spesifieke leeruitkomste. Die bepaling van of die spesifieke uitkomste wat vir elke module geformuleer is, bereik word, sal een aspek uitmaak van gehalteversekering in die hersiene kurrikulum. Dit sou gedoen kon word deur die verwantskap tussen assessering en die spesifieke uitkomste te ondersoek. Indien die spesifieke uitkomste vir die verskeie modules egter nie met die uitgangsuitkomste vir die program kongruent is nie, dan sal studentassessering ongeldig wees wat betref die uitkomste van die program. Hierdie studie het dus 'n formatiewe evaluering van deel van fase II van die hersiene kurrikulum behels. Die doelstellings van die studie was om, eerstens, die graad van kongruensie tussen die spesifieke uitkomste wat vir fase II geformuleer is en die uitgangsuitkomste vir die program te bepaal en, tweedens, om ondersoek in te stel na waarom die waargenome graad van kongruensie bestaan. Die navorsingsstrategie wat gebruik is, is 'n gevallestudie. Die navorsingstegnieke wat gebruik is, is 'n dokument analise en twee vraelys ondersoeke. Die studie het vasgestel dat die meeste spesifieke uitkomste vir fase II van die kurrikulum geformuleer wel met een of meer uitgangsuitkomste kongruent was. Min van die uitgangsuitkomste is egter in enige groot mate deur spesifieke uitkomste aangespreek. Die wek besorgdheid dat assessering van studente gebaseer op spesifieke uitkomste soos dit tans daar uitsien, nie noodwendig die ontwikkeling van studente in die rigting van bereiking van die uitgangsuitkomste sal demonstreer nie. Daar is aanduidings dat hierdie gebrek aan kongruensie die gevolg mag wees van: i) 'n groot aantal kompeterende eise op dosente se tyd; ii) dat dosente nie tyd wil wy aan werk wat deur ander as belangrik bepaal is nie; iii) persepsies dat werk wat met die hersiene kurrikulum verband hou op personeel afgedwing word sonder om hulle te raadpleeg; iv) 'n gebrek aan beloning vir goeie onderrig; v) die persepsie dat strategieë wat gebruik word vir die hersiene kurrikulum nie noodwendig tot voordeel van studente sal strek nie. Aanbevelings word aan die hand gedoen oor hoe hierdie bevindinge bevestig kan word en hoe strategieë ontwikkel kan word wat benut sal kan word om in die toekoms 'n groter mate van kongruensie tussen spesifieke en uitgangsuitkomste te verseker.

This research explored the experiences and perceptions of the performance appraisal systems in place and its value to social workers within the Department: Social Services and Poverty Alleviation: Provincial Government of the Western Cape.

M.Ed. (Education) / Please refer to full text to view abstract