In this dissertation I argue that invisible characters, as they appear in Paul Auster’s novels, serve a very specific function within the interpretative framework of a text and that they should be considered to play a functional role, in order to arrive at a more holistic interpretation of the text and a more accurate analysis of said texts. I argue that Auster knowingly includes these characters in his novels as part of his narrative technique, in order for them to serve specific functions and to contribute to the structure of postmodern fiction. I make use of a contextualized close reading of five of Auster’s novels and attempt a hermeneutic interpretation of these novels to arrive at a hermeneutic circle when combining these novels into an integrated whole, individual, work of fiction. Certain parallels can be drawn between Auster’s various novels and these parallels contribute to the various motifs and themes found throughout his work. The importance of space in Auster’s novels is also highlighted with emphasis on liminality which serves as an instigator for transgression to occur between different fictive worlds. / Thesis (MA (English))--North-West University, Potchefstroom Campus, 2013.

The North-West University (NWU) is an example of an organization that has a social responsibity towards the community and the environment within which it finds itself (Van Schalkwyk, 2013). One of the social responsibility programmes of the NWU-Pukke is known as the Students’ Rag Community Service (SRCS). The SRCS is a registered NPO (non-profit organization) which is run by the students of the NWU Potchefstroom Campus and which has been in existence since 1992 in its present form. In this study it is argued that the SRCS developmental projects could be offered in a more effective and sustainable manner by implementing the basic principles of the participatory approach, viz. Participation, dialogue, empowerment and cultural identity in order to support the local communities in their developmental processes. For the present study the focus was solely on one of the SRCS projects, the Pick a leader-leadership development project. This project has the aim of providing in the developmental needs of ten to fifteen Grade 11 learners in three schools in the North West Province (Potchefstrom and the surrounding communities in Ikageng). Thus project participants (learners) are instructed in basic skills about starting their own businesses (entrepreneurship); how to develop their leadership skills and to apply these skills, and how to be able to use basic life skills in their everyday lives. Various theoreticians have explained how NPO’s without participatory communication are seldom successful in terms of developmental initiatives. The learners can only develop if the relevant roleplayers of the project take ownership of the project by also being able to communicate in a participatory manner about their specific needs with both the NPO and the project volunteers. The NWU-Pukke volunteers, who manage this particular project, therefore have the responsibility to communicate in a participatory manner with the relevant learners, their teachers and then also the different principals to make the project succeed and to contribute to the realization of the developmental needs of the learners. The general research aim of the study had been to determine the nature of the communication among interest groups in the Pick a leader-leadership development programme of the SRCS. Qualitiative research methods, viz. Semi-structured interviews, focus group interviews and participant observation, were used in this study for purposes of making making a thorough investigation into the nature of the communication among those involved in the Pick a leader leadership development programme. The purpose of this was to determine perspectives about the project held by the persons involved (but especially those of the learners) and to interpret these in line with the normative theoretical principles of the participatory approach to developmental communication. It was ultimately found that the communication in the Pick a leader-leadership development programme was mostly one-way. / MA (Communication Studies), North-West University, Potchefstroom Campus, 2014

In this dissertation I argue that invisible characters, as they appear in Paul Auster’s novels, serve a very specific function within the interpretative framework of a text and that they should be considered to play a functional role, in order to arrive at a more holistic interpretation of the text and a more accurate analysis of said texts. I argue that Auster knowingly includes these characters in his novels as part of his narrative technique, in order for them to serve specific functions and to contribute to the structure of postmodern fiction. I make use of a contextualized close reading of five of Auster’s novels and attempt a hermeneutic interpretation of these novels to arrive at a hermeneutic circle when combining these novels into an integrated whole, individual, work of fiction. Certain parallels can be drawn between Auster’s various novels and these parallels contribute to the various motifs and themes found throughout his work. The importance of space in Auster’s novels is also highlighted with emphasis on liminality which serves as an instigator for transgression to occur between different fictive worlds. / Thesis (MA (English))--North-West University, Potchefstroom Campus, 2013.

Text in English with abstracts in English, Afrikaans and isiXhosa / Herman Charles Bosman (1905–1951) remains a popular South African writer, despite the frequent occurrence of the offensive k-word for black people in his writings. Although the discipline of Translation Studies is presently dominated by ethical considerations, there are reasons to believe that ethical issues have been neglected in recent translations of Bosman’s English short stories into Afrikaans. His translators, Griebenow and De Lange, have conformed to a simplistic fidelity-driven perception of ethics, while more attention should have been paid to “sensitive” aspects of the original. The research problem is how this gap that exists in translation practice can be addressed, which in turn raises the question: How would one translate Bosman’s stories in an ethically responsible manner for the twenty-first century? This study not does deal with all of Bosman’s short stories but focuses on the Oom Schalk Lourens ones as these demonstrate the research problem best. Thus, the data consist of existing texts in printed form. The following stories have been selected for comparative analysis: “Makapan’s Caves”, “The Rooinek”, “The Gramophone”, “Mafeking Road”, “Splendours from Ramoutsa”, “Unto Dust”, and “Funeral Earth”. Since excerpts from the original and their corresponding translations are compared, translator style is inevitably included in the discussion. A committed approach, which considers translation as an activist and interventionist cultural activity (Brownlie 2011), forms the analytical framework of this study. The analyses indicate that Griebenow and De Lange have retained the offensive racial epithets of the source texts, rather than toning them down for modern target-text readers. Thus, the translators have been faithful to a dead author, instead of taking the socio-cultural and political context of reception into consideration. From a committed stance, I would strongly recommend that derogatory racial epithets, found in older texts, should be subdued in current translations. Otherwise, it may be better not to translate at all, as Pym (2012) suggests. Owing to translators’ responsibility for the effects of their translations on their readers, and South Africa’s political transformation to a democracy in which all people are deemed equal before the law, the use of racist language, is totally unwarranted. / Herman Charles Bosman (1905–1951) bly ʼn gewilde Suid-Afrikaanse skrywer, ten spyte van die gereelde voorkoms van die neerhalende k-woord vir swart mense in sy werk. Hoewel die dissipline, Vertaalkunde, tans deur etiese vraagstukke oorheers word, is daar rede om te vermoed dat etiese kwessies afgeskeep is in die onlangse vertalings van Bosman se Engelse kortverhale in Afrikaans. Die vertalers, Griebenow en De Lange, vereenselwig etiek met getrouheid aan die skrywer, in plaas daarvan om meer aandag te skenk aan “sensitiewe” aspekte van die oorspronklike. Die navorsingsprobleem is hoe om hierdie gaping in vertaalpraktyk aan te spreek: Hoe behoort Bosman se verhale op ʼn etiese, verantwoordelike wyse vertaal te word vir die een-en-twintigste eeu? Hierdie studie fokus op Bosman se oom Schalk Lourens-verhale wat die navorsingsprobleem die beste illustreer. Die data is derhalwe saamgestel uit bestaande tekste in gedrukte vorm. Die volgende verhale is vir vergelykende ontleding gekies: “Makapan’s Caves”, “The Rooinek”, “The Gramophone”, “Mafeking Road”, “Splendours from Ramoutsa”, “Unto Dust”, en “Funeral Earth”. Aangesien grepe uit die brontekste en die vertalings daarvan vergelyk word, is vertalerstyl noodwendig deel van die bespreking. ʼn Betrokke benadering waarvolgens vertaling as ʼn aktivistiese en intervensionistiese kulturele aktiwiteit beskou word (Brownlie 2011), vorm die ontledingsraamwerk van die studie. Die ontledings dui daarop dat Griebenow en De Lange die rassistiese skeldname van die oorspronklike behou het, in plaas daarvan om dit “sagter” uit te druk vir hedendaagse doeltaallesers. Die vertalers was getrou aan ʼn afgestorwe skrywer, eerder as om die sosiokulturele en -politiese konteks van resepsie in ag te neem. Vanuit ʼn betrokke standpunt sou ek sterk aanbeveel dat neerhalende, rassistiese benamings wat in ouer tekste voorkom, gedemp moet word in hedendaagse vertalings. Anders sou dit beter wees om hoegenaamd nie te vertaal nie, soos Pym (2012) voorstel. Vanweë vertalers se verantwoordelikheid vir die effek van hul vertalings op hul lesers, en Suid-Afrika se politiese transformasie in ʼn demokrasie waar alle mense gelyk geag word voor die wet, is die gebruik van rassistiese taal verregaande. / UHerman Charles Bosman (1905-1951) ngomnye wababhali abaphume izandla baseMzantsi Afrika, nangona iincwadi zakhe zizele ligama elingamkelekanga eliqala ngo-k elibhekiselele kubantu abantsundu. Nangona Izifundo Zoguqulo zikuthathela ingqalelo ukunanzwa kweenqobo ezisesikweni xa kuguqulelwa, kukho izizathu ezibangela ukuba kukholeleke ukuba imiba engeenqobo ezisesikweni iye yatyeshelwa xa bekuguqulelwa kwiAfrikaans amabali amafutshane kaBosman abhalwe ngesiNgesi. UGriebenow noDe Lange abangabaguquli bathande ukulandela uluvo olubonisa intembeko kumbhali, endaweni yokugxila kwimiba “enobuethe-ethe” ekwisicatshulwa sentsusa. Injongo yolu phando kukufumana indlela esinokuvalwa ngayo esi sikhewu kwimisebenzi yoguqulelo, nto leyo ebangela ukuba kubekho imibuzo ethi: Umntu angawaguqula njani amabali amafutshane kaBosman kwinkulungwane yamashumi amabini ananye apho umguquli azithathela ingqalelo iinqobo ezisesikweni. Olu phando aluwahlautyi onke amabali amafutshane kaBosman, koko lugxila kuphela kula ka-Oom Schalk Lourens kuba ingawo ayivelisa kakuhle le ngxaki/njongo yophando. Izicatshulwa ezihlalutywayo zezishicilelweyo kuphela. Amabali akhethelwe ukuthelekiswa nokuhlalutywa ngala: “Makapan’s Caves”, “The Rooinek”, “The Gramophone”, “Mafeking Road”, “Splendours from Ramoutsa”, “Unto Dust”, and “Funeral Earth”. Njengoko kuthelekiswa iziqendwana ezikula mabalana neenguqulelo zawo, isimbo sokubhala sabaguquli siyaqukwa kolu hlalutyo. Isakhelo sohlalutyo esisetyenzisiweyo kolu phando seso sisekelwe kwiingcamango zikaBrownlie (2011) ezihlela uguqulelo njengesenzo senkcubeko sokuphembelela nokungenelela. Uhlalutyo lubonisa ukuba uGriebenow noDe Lange bawagcinile amagama ocalucalulo ngokobuhlanga anyelisayo asetyenziswe kwizicatshulwa zentsusa, endaweni yokuwatshintsha ngelokulungiselela abafundi ekujoliswe kubo beli xesha. Abaguquli ke ngoko baye bathembeka kakhulu kumbhali owaswelekayo endaweni yokuthathela ingqalelo imeko yokwamkelekileyo ngokwezopolitiko nentlalo. Ndiphakamisa ukuba amagama anyelisayo ocalucalulo ngokobuhlanga asetyenziswe kwiimbalo zakudala athonyalaliswe okanye atshintshwe kwiinguqulelo zangoku. Kungenjalo, kungcono kungenziwa nguqulelo kwaphela njengoko ecebisa uPym (2012). Ngenxa yoxanduva olusemagxeni abaguquli ngeziphumo zeenguqulelo zabo kubafundi bazo, nokutshintsha kwemeko yezopolitiko yoMzantsi Afrika itshintshela kwidemokhrasi apho abantu balinganayo ngokomthetho, ukusetyenziswa kolwimi olucalulayo akwamkelekanga. / Linguistics and Modern Languages / D. Litt. et Phil. (Linguistics with specialisation in Translation Studies)

Summaries in English and Afrikaans / Any loss in an adolescent's life may lead to shattered dreams. Therapists, who work with adolescents who have experienced a loss must support and guide them to develop an awareness of their needs, impulses and dreams. Therapists must furthermore be aware of the factors that contributed to a turning point for the adolescents who managed to recreate their dreams. Adolescents' dreams are influenced by the current circumstances in South Africa, as well as their parents' perceptions and parenting styles. The loss of what could have been, after a loss, must also be addressed. The gestalt therapist establishes the process of awareness in the here-and-now. Furthermore, the adolescent must be guided to accept responsibility for his own choices and to purposeful create a new life dream. / Enige verlies in adolessente se lewens kan lei tot verbrokkelde lewensdrome. Terapeute wat werk met adolessente wat 'n verlies ervaar het, moet hul ondersteun en begelei sodat hulle bewustheid kan ontwikkel van hul behoeftes, drange en drome. Terapeute moet verder bewus wees van die faktore wat 'n keerpunt meegebring het by die adolessente wat wei hul drome kon herskep. Adolessente se lewensdrome word beinvloed deur die huidige omstandighede in Suid-Afrika, sowel as deur hul ouers se persepsies en ouerskapstyl. Die verlies aan dit wat kon wees, na afloop van 'n verlies moet dus ook aangespreek word. Die gestaltterapeut bewerkstellig die bewusmakingsproses in die hier-en-nou. Verder moet die adolessent gelei word om verantwoordelikheid te neem vir sy eie keuses en om doelbewus 'n nuwe lewensdroom te skep. / Social Work / M. Diac. (Play Therapy)

AFRIKAANS : Voor 1994 was die skoolhoof aanspreeklik vir die beheer van die finansies van die skool. Met die instelling van die Suid-Afrikaanse Skolewet no. 84 van 1996 het die aanspreeklikheid ten opsigte van finansies drasties verander deurdat selfbestuur by skole geïmplementeer is. Daar bestaan groot onduidelikhede by departementele amptenare sowel as by skoolhoofde en beheerliggaamlede oor wie aanspreeklik vir die finansies van die skool is. Skole se begrotings het sedert 1994 van `n paar honderd duisend rand na `n paar miljoen rand toegeneem; meer personeel word aangestel wat deur die skoolbeheerliggaam vergoed word en dit alles plaas ekstra belading op die skoolhoof. Dikwels is die skoolhoofde en skoolbeheerliggaamlede nie opgelei om hierdie ekstra finansiële lading te hanteer nie. Daar word van die skoolbestuurspan verwag om kennis van finansiële bestuur te hê om hulle taak effektief te kan uitvoer, nie alleenlik vir hulle eie oorlewing nie maar ook tot die voordeel van die skool en die gemeenskap. Die doel van hierdie studie is om te bepaal watter faktore die beheer en bestuur van skoolfinansies in `n openbare skool beïnvloed en om `n model daar te stel wat die beheer en bestuur van skoolfinansies in `n openbare skool sal rig. ENGLISH : Before 1994 the principal of a school was accountable for the control of the school`s finances. Since the introduction of the South African Schools Act no. 84 of 1996 and the implementation of self management of schools, the accountability regarding finances has changed dramatically. Schools’ budgets have increased from thousands of rand to millions of rand since 1994; more teachers are being appointed and paid by the school governing body. Departmental officials, principals and school governing body members have no experience to handle the extra financial burden. Principals and school governing body members have no experience of carrying this extra financial burden. It is expected of school managers to have knowledge of financial management to enable them to execute tasks effectively, not only for their own survival but also in the best interest of the school and the community. The purpose of this study is to determine factors that influence the control and management of public schools’ finances and to present a model that will guide the control and management of a public school’s finances. Copyright / Dissertation (MEd)--University of Pretoria, 2009. / Education Management and Policy Studies / unrestricted

Recently, South African company law underwent a dramatic overhaul through the introduction of the Companies Act 71 of 2008. Central to company law is the promotion of corporate governance: companies no longer are accountable to their shareholders only but to society at large. Leaders should direct company strategy and operations with a view to achieving the triple bottom-line (economic, social and environmental performance) and, thus, should manage the business in a sustainable manner. An important question in company law today: In whose interest should the company be managed? Corporate governance needs to address the entire span of responsibilities to all stakeholders of the company, such as customers, employees, shareholders, suppliers and the community at large. The Companies Act aims to balance the rights and obligations of shareholders and directors within companies and encourages the efficient and responsible management of companies. The promotion of human rights is central in the application of company law: it is extremely important given the significant role of enterprises within the social and economic life of the nation. The interests of various stakeholder groups in the context of the corporation as a “social institution” should be enhanced and protected. Because corporations are a part of society and the community they are required to be socially responsible and to be more accountable to all stakeholders in the company. Although directors act in the best interests of shareholders, collectively, they must also consider the interests of other stakeholders. Sustainable relationships with all the relevant stakeholders are important. The advancement of social justice is important to corporations in that they should take into account the Constitution, labour and company law legislation in dealing with social justice issues. Employees have become important stakeholders in companies and their needs should be taken into account in a bigger corporate governance and social responsibility framework. Consideration of the role of employees in corporations entails notice that the Constitution grants every person a fundamental right to fair labour practices. Social as well as political change became evident after South Africa's re-entry into the world in the 1990s. Change to socio-economic conditions in a developing country is also evident. These changes have a major influence on South African labour law. Like company law, labour law, to a large extent, is codified. Like company law, no precise definition of labour law exists. From the various definitions, labour law covers both the individual and collective labour law and various role-players are involved. These role-players include trade unions, employers/companies, employees, and the state. The various relationships between these parties, ultimately, are what guides a certain outcome if there is a power play between them. In 1995 the South African labour market was transformed by the introduction of the Labour Relations Act 66 of 1995. The LRA remains the primary piece of labour legislation that governs labour law in South Africa. The notion of industrial democracy and the transformation of the workplace are central issues in South African labour law. The constitutional change that have taken place in South Africa, by which the protection of human rights and the democratisation of the workplace are advanced contributed to these developments. Before the enactment of the LRA, employee participation and voice were much-debated topics, locally and internationally. In considering employee participation, it is essential to take due cognisance of both the labour and company law principles that are pertinent: the need for workers to have a voice in the workplace and for employers to manage their corporations. Employee participation and voice should be evident at different levels: from informationsharing to consultation to joint decision-making. Corporations should enhance systems and processes that facilitate employee participation and voice in decisions that affect employees. The primary research question under investigation is: What role should (and could) employees play in corporate decision-making in South Africa? The main inquiry of the thesis, therefore, is to explore the issue of granting a voice to employees in companies, in particular, the role of employees in the decision-making processes of companies. The thesis explores various options, including supervisory co-determination as well as social co-determination, in order to find solutions that will facilitate the achievement of employee participation and voice in companies in South Africa. / LLD, North-West University, Potchefstroom Campus, 2015

Recently, South African company law underwent a dramatic overhaul through the introduction of the Companies Act 71 of 2008. Central to company law is the promotion of corporate governance: companies no longer are accountable to their shareholders only but to society at large. Leaders should direct company strategy and operations with a view to achieving the triple bottom-line (economic, social and environmental performance) and, thus, should manage the business in a sustainable manner. An important question in company law today: In whose interest should the company be managed? Corporate governance needs to address the entire span of responsibilities to all stakeholders of the company, such as customers, employees, shareholders, suppliers and the community at large. The Companies Act aims to balance the rights and obligations of shareholders and directors within companies and encourages the efficient and responsible management of companies. The promotion of human rights is central in the application of company law: it is extremely important given the significant role of enterprises within the social and economic life of the nation. The interests of various stakeholder groups in the context of the corporation as a “social institution” should be enhanced and protected. Because corporations are a part of society and the community they are required to be socially responsible and to be more accountable to all stakeholders in the company. Although directors act in the best interests of shareholders, collectively, they must also consider the interests of other stakeholders. Sustainable relationships with all the relevant stakeholders are important. The advancement of social justice is important to corporations in that they should take into account the Constitution, labour and company law legislation in dealing with social justice issues. Employees have become important stakeholders in companies and their needs should be taken into account in a bigger corporate governance and social responsibility framework. Consideration of the role of employees in corporations entails notice that the Constitution grants every person a fundamental right to fair labour practices. Social as well as political change became evident after South Africa's re-entry into the world in the 1990s. Change to socio-economic conditions in a developing country is also evident. These changes have a major influence on South African labour law. Like company law, labour law, to a large extent, is codified. Like company law, no precise definition of labour law exists. From the various definitions, labour law covers both the individual and collective labour law and various role-players are involved. These role-players include trade unions, employers/companies, employees, and the state. The various relationships between these parties, ultimately, are what guides a certain outcome if there is a power play between them. In 1995 the South African labour market was transformed by the introduction of the Labour Relations Act 66 of 1995. The LRA remains the primary piece of labour legislation that governs labour law in South Africa. The notion of industrial democracy and the transformation of the workplace are central issues in South African labour law. The constitutional change that have taken place in South Africa, by which the protection of human rights and the democratisation of the workplace are advanced contributed to these developments. Before the enactment of the LRA, employee participation and voice were much-debated topics, locally and internationally. In considering employee participation, it is essential to take due cognisance of both the labour and company law principles that are pertinent: the need for workers to have a voice in the workplace and for employers to manage their corporations. Employee participation and voice should be evident at different levels: from informationsharing to consultation to joint decision-making. Corporations should enhance systems and processes that facilitate employee participation and voice in decisions that affect employees. The primary research question under investigation is: What role should (and could) employees play in corporate decision-making in South Africa? The main inquiry of the thesis, therefore, is to explore the issue of granting a voice to employees in companies, in particular, the role of employees in the decision-making processes of companies. The thesis explores various options, including supervisory co-determination as well as social co-determination, in order to find solutions that will facilitate the achievement of employee participation and voice in companies in South Africa. / LLD, North-West University, Potchefstroom Campus, 2015

Abstracts in English, Afrikaans and Southern Sotho / The purpose of this study was to develop a best practice corporate community involvement disclosures (CCID) framework for JSE-listed organisations in South Africa. An analysis of the literature underscored the need for quality CCID and revealed the paucity of research on this topic. The study adopted a mixed-methods approach employing three research stages. Firstly, an initial CCID framework was constructed on the basis of a content and document analysis of top-performing JSE-listed organisations. Secondly, 30 CCI experts refined and validated the CCID framework through semi-structured interviews. The developed CCID framework comprised 36 specific disclosure items in nine general disclosure categories. Thirdly, the CCID framework was applied to 116 corporate reports, including the integrated reports, sustainability reports and corporate webpages of 20 JSE-listed companies for the years 2015 to 2017. The findings indicated that the sample of JSE-listed organisations disclose some aspects of CCI in their corporate reports. However, there is no consistent reporting framework, and a number of CCID items were under-disclosed according to the CCI expert “best practice” to meet stakeholder expectations. In both the integrated and sustainability reports, general category 2, CCI strategy, and general category 4, CCI projects, were the best-performing categories. General category 8, Evidence of CCI, was one of the best-performing categories disclosed in the sustainability reports and on the corporate webpages. General category 5, Relevant regulatory measures, general category 6, CCI benefits/business value creation, and general category 7, Assurance of CCI reporting, contained no or limited CCID. The development of the CCID framework resonated with stakeholder theory, while the findings on the application of the CCID framework supported the theoretical perspectives of legitimacy theory. In addition to the identified legitimising drivers, the findings suggested that local tensions and expectations are impacting on CCID in South Africa. The findings of this study provide useful insights into CCID practices, guidelines and the quality of CCID. It is unique because it is the first of its kind to develop and apply a CCID framework in South Africa. The findings have a number of implications for stakeholders, corporate managers, regulators and policymakers in South Africa and internationally. / Die doel van hierdie studie was om ’n raamwerk van beste praktykte te ontwikkel vir korporatiewe gemeenskapsbetrokkenheid-openbaarmakings (KGBO) vir JSE-genoteerde organisasies in Suid-Afrika. ʼn Ontleding van die literatuur het die behoefte aan gehalte-KGBO beklemtoon en die gebrek aan navorsing oor hierdie onderwerp aan die lig gebring. Die studie het ’n gemengdemetode-benadering gevolg wat drie navorsingstadiums gebruik het. Eerstens is ʼn aanvanklike KGBO-raamwerk op die grondslag van ’n inhoud-en-dokument-ontleding van bes presterende JSE-genoteerde organisasies saamgestel. Tweedens het 30 KGB-kundiges die KGBO-raamwerk deur middel van halfgestruktureerde onderhoude verfyn en geldig verklaar. Die ontwikkelde KGBO-raamwerk het 36 spesifieke openbaarmaking-items in nege algemene openbaarmakingkategorieë bevat. Derdens is die KGBO-raamwerk toegepas op 116 korporatiewe verslae, insluitend die geïntegreerde verslae, volhoubaarheidsverslae en korporatiewe webbladsye van 20 JSE-genoteerde maatskappye vir die jare 2015 tot 2017. Die bevindings het aangetoon dat die monster van JSE-genoteerde organisasies enkele aspekte van KGBO in hul korporatiewe verslae openbaar het. Daar is egter nie ’n konsekwente verslagdoeningsraamwerk nie, en volgens die KGB-bestepraktykkundige is ’n aantal KGBO-items onderverklaar om aan belanghebbers se verwagtinge te voldoen. In sowel die geïntegreerde as volhoubaarheidsverslae was die algemene kategorie 2, KGB-strategie, en algemene kategorie 4, KGB-projekte, die bes presterende kategorieë. Algemene kategorie 8, Bewys van KGB, was een van die bes presterende kategorieë wat in die volhoubaarheidsverslae en op die korporatiewe webbladsye openbaar gemaak is. Algemene kategorie 5, Relevante regulatiewe maatreëls, algemene kategorie 6, KGB-voordele/besigheidswaarde-skepping, en algemene kategorie 7, Gerusstelling van KGB-verslagdoening, het geen of beperkte KGBO bevat. Die ontwikkeling van die KGBO-raamwerk het by die belanghebberteorie aanklank gevind, terwyl die bevindings van die toepassing van die KGBO-raamwerk die teoretiese perspektiewe van die egtheidsteorie gesteun het. Benewens die geïdentifiseerde egtheidsaandrywers het die bevindings daarop gesinspeel dat plaaslike spanning en verwagtinge ’n uitwerking op KGBO in Suid-Afrika het. Die bevindings van hierdie studie verskaf nuttige insigte in KGBO-praktyke, -riglyne en die gehalte van KGBO. Dit is uniek omdat dit die eerste keer is dat ’n KGBO-raamwerk in Suid-Afrika ontwikkel en toegepas word. Die bevindings het ’n aantal implikasies vir belanghebbendes, korporatiewe bestuurders, reguleerders en beleidmakers in Suid-Afrika en internasionaal. / Morero wa thutelo ye e be e le go tšweletša tlhako ya maitokiši a kaonekaone a dikutollo tša seabe sa dikgwebo setšhabeng (CCID) ya mekgatlo ye e lego lenaneong la JSE ka Afrika Borwa. Tshekatsheko ya dingwalo e gatelela tlhokego ya CCID ye e nago le mohola gape e utollotše nyakišišo ye e sa lekanago ka ga hlogotaba ye. Thutelo e tšere mokgwatebelelo wa mekgwa ye e tswakantšwego ka go diriša magato a mararo a dinyakišišo. Sa mathomo, tlhako ya mathomo ya CCID e hlamilwe go ya ka tshekatsheko ya diteng le tokomane tša mekgatlo ye e lego lenaneong la JSE yeo e šomago gabotse. Sa bobedi, ditsebi tša CCI tše 30 di kaonafaditše le go laetša boleng bja tlhako ya CCID ka mokgwa wa dipotšišo tšeo di sa latelego lenaneo leo le itšeng. Tlhako ya CCID ye e tšweleditšwego pele e dirilwe ke dintlha tša kutollo tše itšeng tše 36 magorong a kakaretšo a kutollo a senyane. Sa boraro, tlhako ya CCID e phethagaditšwe go dipego tša kgwebo tše 116, go akaretšwa dipego tše di kopantšwego, dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le matlakala a wepo a dikhamphani tše 20 tšeo di lego lenaneong la JSE mengwageng ya 2015 go fihla 2017 Dikhwetšo di šupile gore sampolo ya mekgatlo yeo e lego lenaneong la JSE e utollotše dintlha tše dingwe tša CCI dipegong tša tšona tša kgwebo. Le ge go le bjalo, ga go tlhako ya go bega ye e sa fetogego, gomme dintlha tše mmalwa tša CCID di utollotšwe ka mo go sa lekanago go ya ka “maitokišo a makaonekaone” a ditsebi tša CCI go kgotsofatša ditetelo tša bakgahlegi. Ka go dipego tše kopantšwego le tšeo di fago tshedimošo ka ga maemo a tšwelelo ya kgwebo, legoro la 2 la kakaretšo, le legoro la 4 la kakaretšo, diprotšeke tša CCI, di bile magoro ao a šomilego gabotse. Legoro la 8 la kakaretšo, Evidence of CCI, e bile ye nngwe ya magoro ao a šomilego gabotse ao a utollotšwego ka go dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le go matlakala a wepo a kgwebo. Legoro la 5 la kakaretšo 5, Relevant regulatory measures, legoro la 6 la kakaretšo 6, CCI benefits/business value creation, le legoro la 7 la kakaretšo, Assurance of CCI reporting, di be di se na le goba le CCID ya bogolo bjo beetšwego mellwane. Tšwetšopele ya tlhako ya CCID e kwana le mekgwaboitshwaro bolaoding bja kgwebo, mola dikhwetšo go tirišo ya tlhako ya CCID e thekga tebelelo ya ditlhalošo tša diteori tša go dira go ya ka mekgwa ya boitshwaro ya setšhabeng. Go tlaleletša go ditlhohleletši tše di šupilwego tša go amogelwa ka semolao, dikhwetšo di šišintše gore dithulano le ditetelo tša selegae di na le khuetšo go CCID ka Afrika Borwa. Dikhwetšo tša thutelo ye di fa ditshedimošo tše di ka thušago tša ditlwaetšo tša CCID, mekgwatlhahli le mohola wa CCID. Ke ya moswananoši ka gobane ke ya mathomo ya mohuta wa yona go tšweletša le go diriša tlhako ya CCID ka Afrika Borwa. Dikhwetšo di na le ditlamorago tše mmalwa go batho bao ba nago le dikgahlego, balaodi ba dikgwebo, basepetši go ya ka molao le badiramelaotshepetšo ka Afrika Borwa le kemong ya boditšhabatšhaba. / Management Accounting / D. Phil. (Accounting Sciences)