Syfte – En förstudie på fallföretaget identifierade ett problem som ledde till att syftet och frågeställningarna formulerades. Studien syfte innebär att undersöka hur underhåll av en leverantörsrelation kan påverka ett speditörföretag. För att svara på studiens syfte har det brutits ner i två frågeställningar: Hur arbetar ett speditörföretag med sina leverantörsrelationer? Vilka är möjligheterna till att förbättra en leverantörsrelation? Metod – Studien är genomförd som en fallstudie med enfallsdesign. Empiri är insamlat med intervjuer, dokumentstudier och litteraturstudier. Litteraturstudien utgör grunden för studiens teoretiska ramverk som innehåller teorier inom leverantörssegmentering, interaktionsmodellen, Customer Relationship Management (CRM) och Key Account Management (KAM). Resultat – Studiens resultat innefattar att underhåll av leverantörsrelationer med hjälp av leverantörssegmentering, interaktionsmodellen, Customer Relationship Management (CRM) och Key Account Management (KAM) på ett fördelaktigt sätt bidrar till ett bra underhåll av leverantörsrelationer och förbättringsmöjligheter till tätare relationer. Implikationer – Med hjälp av befintliga teorier inom relationshantering bidrar studien med att underhålla och förbättra leverantörsrelationer. Studien riktar sig emot ett mindre utforskat område för transport- och speditörföretags underhåll och förbättringar av leverantörsrelationer. Begränsningar – Studien är utförd enbart på ett speditörföretag vilket begränsar studiens generaliserbarhet vilket påverkar studiens resultat. Studien har inte tagit hänsyn till kostnader för implementering för förbättringsåtgärder i arbete för bättre relationer samt att leverantörens synvinkel inte är undersökt. / Purpose – A pilot study at the case company identified a problem that lead to the purpose and research questions. The purpose of this study is to investigate how maintenance of a supplier relationship can affect a forwarder company. To answer the study's purpose, it has been broken down into two research questions: How does a freight forwarding company work with its supplier relationships? What are the opportunities to improve a supplier relationship? Method - The study is conducted as a case study with one-case design. Data is collected with interviews, document studies and literature studies. With the literature study, the basis for the study's theoretical framework contains theories in supplier segmentation, the interaction model, Customer Relationship Management (CRM) and Key Account Management (KAM). Results - The study's results include that maintenance of supplier relationships by means of supplier segmentation, the interaction model, Customer Relationship Management (CRM) and Key Account Management (KAM) in a beneficial way contributes to good maintenance of supplier relationships and improvement opportunities for closer relationships. Implications - Using existing relationship management theories, the study helps to maintain and improve supplier relationships. The study targets a less explored area for transport and freight forwarding companies' maintenance and improvements in supplier relationships. Limitations - The study is conducted only at one freight forwarding company which limits the generalizability of the study which affects the study's results. The study has not taken into account the costs of implementation for improvement measures in work for better relationships and that the supplier's point of view has not been examined.

The aim of this study was to investigate the effectiveness of school governing bodies (SGBs) regarding their overall mandate in the Free State Province. The governance mandate, as stated in the South African Schools Act, requires the SGB to ―promote the best interests of the school and strive to ensure its development through the provision of quality education for all learners at the school‖. An in-depth literature review on governance and international and intercontinental practices revealed the school governance mandate as meaning that the SGB must provide the school with a strategic direction; act as critical friend to the school; and hold the school to account. These roles essentially describe the school governance mandate. To this end, a questionnaire was used to determine how effective SGBs executed this mandate in the Free State Province, with a population of principals, SGB chairpersons, educator- governors and non-teaching staff-governors. Results obtained through computing frequency analyses, rank orders, Pearson‘s correlation, ANOVA and the Tukey HSD tests of respondents‘ perceptions of governance effectiveness items and dimensions indicated that there were statistically different perceptions regarding how effective SGB were and that these were of significant and practical effect. This meant that the effectiveness of SGBs regarding their overall mandate was indeterminate and that SGB did well in some areas of governance and not too well in others. The conclusion drawn from the study was that the structural composition of SGBs was limited SGBs‘ effectiveness regarding their governance mandate. Therefore, the main recommendation is that the SGBs need to be restructured. The recommended Two-Tier Approach to school governance proposes a structure consisting of the executive tier: responsible for policy formulation and implementation, which is a strategic-accountability role; and the non-executive tier: responsible for scrutiny-accountability, which entails the roles of acting as a critical friend and holding the school to account.

The aim of this study was to investigate the effectiveness of school governing bodies (SGBs) regarding their overall mandate in the Free State Province. The governance mandate, as stated in the South African Schools Act, requires the SGB to ―promote the best interests of the school and strive to ensure its development through the provision of quality education for all learners at the school‖. An in-depth literature review on governance and international and intercontinental practices revealed the school governance mandate as meaning that the SGB must provide the school with a strategic direction; act as critical friend to the school; and hold the school to account. These roles essentially describe the school governance mandate. To this end, a questionnaire was used to determine how effective SGBs executed this mandate in the Free State Province, with a population of principals, SGB chairpersons, educator- governors and non-teaching staff-governors. Results obtained through computing frequency analyses, rank orders, Pearson‘s correlation, ANOVA and the Tukey HSD tests of respondents‘ perceptions of governance effectiveness items and dimensions indicated that there were statistically different perceptions regarding how effective SGB were and that these were of significant and practical effect. This meant that the effectiveness of SGBs regarding their overall mandate was indeterminate and that SGB did well in some areas of governance and not too well in others. The conclusion drawn from the study was that the structural composition of SGBs was limited SGBs‘ effectiveness regarding their governance mandate. Therefore, the main recommendation is that the SGBs need to be restructured. The recommended Two-Tier Approach to school governance proposes a structure consisting of the executive tier: responsible for policy formulation and implementation, which is a strategic-accountability role; and the non-executive tier: responsible for scrutiny-accountability, which entails the roles of acting as a critical friend and holding the school to account.

Thesis (MA (African Languages))--University of Stellenbosch, 2009. / The purpose of this study is to examine message production and image restoration in the narratives of isiXhosa-speaking farming communities. According to Gergen (1994), narrative forms – such as the stability narrative, progressive narrative and regressive narrative – are linguistic tools that have important social functions to fulfil. Gergen (1994) further indicates that self-narratives are social processes in which individuals are realised on the personal perspective or experience. The self-narratives used and analysed in this study portray the contemporary, truth-based elements of a well-formed narrative. Narrative accounts are also embedded within social action; they render events socially visible and typically establish expectations for future events because the events of daily life are immersed in narrative. The study starts by laying the foundation for the reasons why human beings tell stories and why stories are so important in people’s daily lives, since most people begin their encounters with stories at childhood. Possibly because of this intimate and long-standing acquaintance with stories from childhood, stories also serve as critical means by which human beings make themselves intelligible within the social world. This study further examines the motivations and conditions for account-giving in isiXhosa. Accounts are similar to narratives and can be retained at the level of private reflections for others to read, to be educated and to learn from and to refer to from time to time. Gergen (1994) considers self-narratives as forms of social accounting or public discourse. In this sense, narratives are conversational resources, their construction open to continuous alteration as interaction progresses. The study elaborates on this phenomenon, especially in the narrative accounts of the various isiXhosa stories that were collected and analysed. What emerges from the analyses is that the individual characters whose stories are told are portrayed as moving through their experience, dealing with some conflict or problem in their lives and, at the same time, searching for a resolution. It also emerges from the collection of these various isiXhosa narratives that they sharpen our understanding of the major stressful situations in each person’s mind and how the individual reasons about the difficulties encountered in life. The narratives prove, in this regard, to be a cultural resource that serves social purposes, such as self-identification, self-justification, self criticism and social solidification. In this sense then, for an account to be true, it has to be goal-orientated and relate to people’s day-to-day lives. The study finds that the social-interactive aspects of account-giving involve severe reproach forms, including personal attacks and derogatory aspects, which elicit defensive reactions resulting in negative interpersonal and emotional consequences.

Thesis (MBA)--University of Stellenbosch, 2011. / ENGLISH ABSTRACT: In the marketing of products and services to the business-to-business environment, companies need to be cognisant of the higher demands of its key accounts. This has lead to the introduction of key account management (KAM) processes to meet these demands. The key account management process, however, can lead to increased expectations from key customers and if not supported by an appropriate KAM strategy, will not necessarily replace the traditional buyer-seller relationship to build long-term relationships that are mutually beneficial for both parties. This research study examines the literature for the key dimensions required to develop a KAM strategy framework which can create a competitive advantage for Ceres Fruit Processors (CFP). The study investigates the current customer management practices at CFP and the perceptions, knowledge and attitudes of management towards KAM. These are analysed using a case study method and qualitative interviews with CFP management. The KAM strategy framework identifies four key elements that are required for the development of a KAM strategy. The strategy development requires companies to analyse (1) the selected customer‟s competitors, (2) customer‟s needs, (3) resource allocation and (4) current solutions in place to manage the strategic customer. This will result in the realisation of an appropriate KAM strategy that is integrated with the company‟s overall business strategy and structure. The research demonstrates that, although CFP has some of the KAM elements in place and the KAM principle is firmly entrenched in its business strategy, the systematic process to conceptualise a KAM strategy is lacking. The research further shows that the management of CFP have a good understanding of the basic elements of KAM. There is, however, a clear perception gap as to what management believe customer expectations are and what customers actually expect. The proposed KAM strategy framework can therefore be applied to conceptualise the implementation of a KAM programme for CFP and provide the mechanism to improve management‟s understanding of strategic customers‟ expectations. / AFRIKAANSE OPSOMMING: In die bemarking van produkte en dienste in die besigheid-tot-besigheid-omgewing is dit noodsaaklik dat maatskappye bewus is van die groter eise van hul strategiese kliënte. Om aan hierdie vereistes te kan voldoen, implementeer maatskappye kern-kliënt-verhoudingsbestuursprosesse. Dit kan egter lei tot verhoogde verwagtinge deur die strategiese kliënte en indien die program nie ondersteun word deur 'n toepaslike kliëntverhoudingsbestuur (KVB) strategie nie, sal die tradisionele koper-verkoper verhouding nie noodwendig ontwikkel in 'n langtermyn strategiese verhouding wat wedersydse voordele vir beide partye inhou nie. Hierdie navorsingstudie ondersoek die literatuur vir die kern-elemente wat benodig word vir die ontwikkeling van 'n KVB strategiese raamwerk wat 'n kompeterende voordeel vir Ceres Fruit Processors (CFP) kan bewerkstellig. Die navorsingstudie ondersoek die huidige kliëntebestuurspraktyke by CFP en die persepsies, kennis en houdings van die bestuur ten opsigte van KVB. Die analise word gedoen deur middel van 'n gevallestudie metode en kwalitatiewe onderhoude met die bestuur van CFP. Die KVB strategiese raamwerk identifiseer vier kern-elemente wat benodig word vir die ontwikkeling van 'n KVB strategie. Vir die ontwikkeling van 'n KVB strategie word vereis dat maatskappye 'n analise uitvoer ten opsigte van (1) kliënte se mededingers, (2) kliëntebehoeftes, (3) die allokasie van hulpbronne en (4) die bestaande oplossings om strategiese kliënte te bestuur. Die analise verskaf dan die nodige inligting vir die realisering van 'n toepaslike KVB strategie wat geïntegreer is met CFP se huidige korporatiewe strategie en struktuur. Die navorsing toon dat, alhoewel daar sekere elemente van 'n KVB by CFP bestaan en die KVB beginsels deel vorm van CFP se korporatiewe strategie, die sistematiese proses ontbreek om 'n KVB strategie te ontwikkel. Die navorsingsverslag dui verder aan dat die bestuur van CFP 'n goeie begrip het van die basiese elemente van 'n KVB proses. Daar bestaan egter 'n gaping in terme van CFP bestuur se persepsies van wat kliënte se verwagtings is en kliënte se werklike verwagtings. Die voorgestelde KVB strategiese raamwerk kan aangewend word om 'n KVB program te implementeer en kan dien as meganisme om bestuur se kennis ten opsigte strategiese kliënte se verwagtings te verbeter.

This thesis describes regression analysis and shows how it can be used in account auditing and in computer system performance analysis. The study first introduces regression analysis techniques and statistics. Then, the use of regression analysis in auditing to detect "out of line" accounts and to determine audit sample size is discussed. These applications led to the concept of using regression analysis to predict job completion times in a computer system. The feasibility of this application of regression analysis was tested by constructing a predictive model to estimate job completion times using a computer system simulator. The predictive model's performance for the various job streams simulated shows that job completion time prediction is a feasible application for regression analysis.

Cizojazyčné resumé The thesis is dedicated to the matter of a bank account. The bank account is considered to be a financial product that serves for depositing of temporarilly free financial funds and primarily for realizing cashless payment system. The aim of this thesis is to provide an analysis of current applicable and effective legislation considering the bank account in Civil Code, where newly contained the bank account legislation as a result of recodification of private law. In some sections of the thesis the analysis of the legislation is accomplished in the context of the antecedent legislation in former Commercial Code. The thesis is divided into seven chapters. The first chapter is dedicated to analyse the basis of the bank account from the point of view of legal doctrine. The second chapter provides fundamental legal charakteristic of bank account contract. This chapter describes the bank account contract as banking contract and focuses on the bank account contract from the point of view of consumer law. This chapter also provides analysis of parties of the bank account agreement. The end of the chapter discusses the general charakterization of banking terms and conditions. Third chapter provides analysis of general legislation of the bank account from the perspective of Civil Code. These legal...

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[pt] A presente dissertação pretende abordar os aspectos empíricos da atuação do Tribunal de Contas da União (TCU) no Brasil desde o início da vigência da Constituição de 1988 até 2010. Para tanto, o trabalho se inicia com uma abordagem teórica sobre a prestação de contas estatais, representada por meio do fenômeno da accountability, sendo utilizada a análise realizada por diversos cientistas políticos, notadamente no contexto latino americano. Em um segundo momento, passa-se ao estudo da figura dos Tribunais de Contas, sintetizando as características de alguns modelos base de órgãos de controle externo existentes em outros países, discorrendo-se, posteriormente, sobre breves aspectos históricos do TCU – com ênfase para os debates da Constituinte de 87-88 -, desembocando nos aspectos normativos e institucionais da Corte de Contas no Brasil. Por fim, o trabalho revela as reais feições da atuação do TCU, demonstradas por meio da comparação jurídica sucessiva interna, realizada sob dois principais aspectos norteadores referentes ao Tribunal (a apreciação anual das contas prestadas pelo Presidente da República e o exercício de algumas atividades ordinárias do TCU, tais como fiscalizações, recebimento de denúncias, cobrança executiva, dentre outras), recobrindo o período de 1989 a 2010. / [en] This essay intends to cover the empirical aspects of the performance of the Federal Audit Court (Tribunal de Contas da União - TCU) since the beginning of the Constitution of 1988 to 2010. To this end, the work begins with a theoretical approach on the state accountability, represented by the accountability phenomenon, analyzed by several political scientists, especially in the context of Latin America. In a second moment, we pass to the study of the figure of the Audit Courts, summarizing the characteristics of some base models of external control agencies in other countries, writing, after that, about brief historical aspects of TCU - with emphasis on the debates of the 87-88 Constituent - and culminating in the regulatory and institutional aspects of the Federal Audit Court in Brazil. Finally, the work reveals the real features of the action of TCU, demonstrated by the legal successive internal comparison, carried out under two main guiding aspects related to the Court (the annual review of accounts rendered by the President and the exercise of some ordinary activities of TCU, such as inspections, receiving complaints, executive lawsuits, among others), covering the period from 1989 to 2010.

Made available in DSpace on 2016-04-26T20:24:22Z (GMT). No. of bitstreams: 1 Deia Virginia Tidei Holzmann.pdf: 908027 bytes, checksum: 7c5dac144c97c3c30b6f9d918e675b21 (MD5) Previous issue date: 2016-03-10 / In light of the globalization we are facing a new reality of global interconnections which act as a central power transforming the international judicial relationships. Some countries have enacted regulations with extraterritorial effects as the Foreign Account Tax Compliance Act (FATCA), which establishes the sharing of information protected by bank secrecy which constitutes fundamental rights pursuant to the terms of the Brazilian Constitution. The proposal of the present work is to conduct an analysis of the Brazilian judicial system vis a vis the obligations established by the Foreign Account Tax Compliance Act (FATCA) in order to explore possible conflicts between the American regulation and the Brazilian laws with emphasis in the review of the fundamental rights guaranteed by the Brazilian Constitution. In the present work the topics covered are related to the historic and conceptual evolution of the bank secrecy and its insertion in the Brazilian law, the concept of the Foreign Account Tax Compliance Act (FATCA) and brief analysis of the Intergovernmental Cooperation Agreement (IGA) executed between Brazil and the United States of America, considerations on individual rights and guarantees protected by the Brazilian regulation and conclusion about the treatment of bank secrecy in Brazil / Em face da globalização nos vemos diante de uma nova realidade de interconexões globais que atuam como força motriz transformadora das relações jurídicas internacionais. Alguns países têm promulgado regulamentações com alcance extraterritorial, como no caso do Foreign Account Tax Compliance Act (FATCA), que determina o compartilhamento de informações protegidas por sigilo bancário que constituem direito fundamental nos termos da Constituição Federal brasileira de 1988. A proposta do presente trabalho é realizar uma análise do sistema jurídico brasileiro vis-à-vis as obrigações estabelecidas pelo Foreign Account Tax Compliance Act (FATCA) de forma a abordar possíveis confrontos entre esta regulamentação americana e as leis brasileiras, com ênfase na análise dos direitos fundamentais assegurados pela Constituição Federal de 1988. Na presente dissertação são abordados temas referentes a evolução histórica e conceitual do sigilo bancário e sua inserção no direito brasileiro, conceituação jurídica do Foreign Account Tax Compliance Act (FATCA) e breve análise do Acordo de Cooperação Intergovernamental (IGA) firmado entre o Brasil e os Estados Unidos da América, considerações acerca os direitos e garantias individuais tutelados pela regulamentação brasileira e conclusão acerca do tratamento do sigilo bancário no Brasil