The primary objective of this diploma thesis, which focuses on the professional responsibility of auditors and tax advisors, is to provide a comprehensive view of this issue. The diploma thesis is divided into six parts. The first chapter describes general responsibility with an emphasis on professional responsibility. The second and third parts are devoted to the profession of auditors. The second chapter describes the profession of external and internal auditors in detail, and the third chapter deals with their professional responsibility, broken down into a moral and legal level of responsibility. The fourth and fifth chapters are devoted to the profession of tax consultancy, which is discussed in detail, followed by a part devoted to the professional responsibility of tax advisers. The last part of the thesis compares the professional responsibilities of the professions of auditors and tax advisors.

Since their creation in Europe in the seventeenth century, pension funds have grown to become one of the main sources of capital in the world. A number of role players ultimately manage the pension money of members on their behalf. Accordingly, the focus of this study is on the role players involved in the actual investment of pension fund money. For the purposes of the study, the key role players in the pension fund investment chain are identified as pension fund trustees, asset managers and asset consultants. These role players have a specific responsibility in terms of the service that they ought to provide. One of the key aspects of this dissertation is therefore determining whether their responsibility is a fiduciary responsibility. The main purpose of the study is, however, to answer one overarching research question: Does fiduciary responsibility create barriers to the implementation of responsible investment in the South African pension fund investment chain? Clearly, there are two key terms in this research question, fiduciary responsibility and responsible investment. It is suggested that responsible investment takes at least two forms: a “business case” form1 in which environmental, social and governance (ESG) issues are considered only in so far as they are financially material; and a social form in which ESG issues are considered over maximising risk adjusted financial returns. Three key questions were asked in order to find qualitative descriptions and interpretations of fiduciary responsibility: Question 1: Are the key role players in the pension fund investment chain fiduciaries? Question 2: If so, to whom do the key role players owe their fiduciary duty? Question 3: What are the fiduciary duties of the key role players in the pension fund investment chain? It is also suggested that the duty to act in the best interests of beneficiaries could be described as the all-encompassing fiduciary duty. Two main interpretations of the / Private Law / LL.M.

The post-apartheid government inherited an urban housing backlog of approximately 1.3 million units at its inception in 1994. This huge backlog was partially contributed by apartheid discriminatory administrations and laws such as the Black (Native) Laws Amendment Act, No 46 of 1937 and the Black Communities Development Act, No 4 of 1984 along with rapid urbanization during the post-apartheid period. In a bid to address past injustice related to housing, it has become necessary for the post-apartheid government to diversify housing delivery approach to include alternative development and delivery strategies, methodologies and products including upgrading of informal settlements, and increasing rental stock. The human settlements department also encouraged the establishment and implementation of self-help housing through the establishment of the People Housing Process (PHP). It is the implementation of this programme that led to the establishment of the SACTSP aimed at enhancing South African housing service delivery using Cuban experience. The programme has been implemented in the South African human settlements sector since 2002. The focus of this research is to evaluate the impact of the South African Cuban Technical Support Programme (SACTSP) in the lives of the South African housing beneficiaries. The collected and analysed data, to a large degree, confirmed the effect of the programme in the lives of the beneficiaries. The research design of the study is a multiple Case Studies approach. The scope of the study is the three provinces participating in the SACTSP, which are Mpumalanga (MP), Western Cape (WC), and Limpopo (LP). The intention was to have both the control group and the intervention group in the same province, but due to the over usage of the CTA’s in these provinces the researcher decided to use Gauteng Province (GP), a non-participating province in the programme, as a control group. This is also due to the fact that the province (Gauteng) is also commonly known for publicly criticising the effectiveness of the SACTSP programme. Data was collected in three housing projects from the three Gauteng Metropolitan Municipalities Tshwane, Ekurhuleni and City of Johannesburg. The selected projects were Mamelodi Extension 5 in Tshwane, Villa Lisa (Boksburg) in Ekurhuleni and Driekiek Extension 3 in Orange Farm, Johannesburg. The selected projects where the CTAs participated (experimental group) were Chicago Bulls at Strand in Cape Town (WC), Thekwane South Housing Projects, Nelspruit in Mpumalanga and Westernburg at Polokwane in Limpopo Province. In each unit of evaluation, questionnaires to collect data were distributed to the rightful owners (beneficiaries) of the houses, who were above eighteen years of age. (Annexure A). The participants, all rightful owners of state subsidies, were identified by means of purposive sampling. The main goal of purposive sampling is to focus on particular characteristics of a population that are of interest, which will best enable the researcher to answer the research questions Semi-structured interview questions were also conducted to the main stakeholders in the housing circle. This includes officials in all spheres of government involves in delivering sustainable human settlements (Annexure B). The selection is also influenced by what is called the “good enough” rule in formulating evaluation research (Rossi et al., 2012:28). Stated simply the “good enough” rule advocates that the evaluator should choose the strongest possible design from a methodological stand point after having taken into account the potential importance of the results, the practicality and feasibility of each design and the probability that the design chosen will produce useful and credible results (Rossi et al., 2012:33) The collected data was analysed and presented in five principal stages involving descriptive and inferential statistics. The first phase involves presenting the reliability of the instrument using Cronbach’s alpha. The second phase presents the descriptive statistics of the sample using frequencies, and proportions for categorical data and means and standard deviations for continuous variables. The validity of the instrument then follows using exploratory factor analysis which explains the observed variables that are linked to underlying factors. The fourth phase involves calculation of composite variables using the means and averages to determine the trend patterns in the data. The central limit theorem was applied to the data and comparative analyses were done to determine whether views differed by socio-demographic variables. The two sample independent t-tests were done to determine whether views of the respondents differed for two-categorical variables and the one-way Analysis of Variance (ANOVA) was used to determine whether views differ for variables with more than two categories. The fifth stage presented the correlation analysis which was used to determine the extent or degree of the relationship between the constructs. The findings of the studies confirm the effectiveness of the programmes in the participating provinces. The study also discovered that, CTA’s are mostly transferring skills to contractors who happened to be working close to the CTAs and only to beneficiaries in a few instances. This is due to the nature of the self-help model that the South African government adopted which involves private contractors in building PHP houses. This model ignores the national PHP policy and guidelines which recognise beneficiaries as the main drivers of the PHP. The study concludes by recommending the department policy makers to monitor and enforce correct implementation of formulated policy to close the gaps that are usually created between policy formulation and implementation. / Public Administration and Management / D. Admin. (Public Administration)

This diploma thesis deals with relations between Soviet Union and Egypt in 1960's and 1970's, with focus on Soviet economic and military aid to this Arabian country. Soviet Union is perceived as a protector superpower, while Egypt is a client state, which receives generous financial and material aid. This work maps particular pe-riods of Soviet economic aid since early 1960's, when some great economic projects were gradually realized (Aswan Dam, Helwan metallurgic complex), the attention is also decicated to arms supplies and modernization of Egyptian army. The first break point influencing mutual relations is Egyptian defeat in Six-Day War in 1967, after which president Nasser was willing to deepen relations with Moscow and even to grant durable Soviet military presence on the Egyptian territory. The period after the inauguration of new president Anwar Sadat in 1970 can be characterized as gradual worsening of mutual relations. The aim of this thesis is to describe particular aspects of Soviet aid and evaluate it in scope of broader political and strategic interests of USSR.

Text in English with abstracts in English, Sesotho and isiXhosa / The importance of investment information seeking cannot be overemphasised. Seeking information to support investment decision-making is a key component of every successful investment business. The literature review revealed that informed investors make greater use of accounting disclosures and non-earnings information in order to form more precise earnings expectations. By contrast, a lack of accurate investment information makes it difficult for investors to decide when to buy, hold or sell their investment. This study investigated information needs and seeking behaviour of black investors in the MTN Asonge scheme in Capricorn District of Limpopo Province. The study endeavoured to acquire understanding of investors’ information needs and how they seek information to support their investment decisions. To this end, a qualitative phenomenological research approach was followed. Purposive snowball sampling was applied to sample the study respondents who were later interviewed. Semi-structured, face-to-face interviews were conducted with six investors to collect data which were subsequently analysed thematically. The three types of information sources identified as core to investment decision-making include personal, online and printed information. The findings showed that although the majority of MTN Asonge investors were aware of different formats in which investment information is available, they did not use modern electronic information storing and retrieval strategies, such as conducting online internet searches to access information published on corporate websites. The respondents experienced various challenges when seeking investment information, opting to rely on personal sources such as friends, close relatives and colleagues. Furthermore, the investors appeared not to be aware of personal information sources such as investment advisors, information brokers, roundtables and one-on-one discussions. The study recommended intensive investor education as well as a comparative investigation of information seeking behaviour amongst other members of BEE investment schemes in South Africa. / Bohlokwa bja go nyaka tshedimošo ya peeletšo bo ka se gatelelwe go fetišiša. Go nyaka tshedimošo ya go thekga tšeo ya sephetho ke karolo ye bohlokwa ya kgwebo ye nngwe le ye nngwe ya peeletšo ye a atlegilego. Tshekatsheko ya dingwalo e utolotše gore babeeletši ba go ba le tsebo ba šomiša ka tshwanelo dikutullo tša tšhupamatlotlo le tshedimošo ye e sego ya go tsenya letseno, go bopa gagolo ditetelo tše itšeng tša letseno. Ka go le lengwe, tlhokego ya tshedimošo ya peeletšo ye e nepagetšego e dira gore go be boima go babeeletši go tšea sephetho sa gore ke neng mo ba rekago, swarelelago goba go rekiša peeletšo ya bona. Nyakišišo ye e nyakišišitše dinyakwa tša tshedimošo le mokgwa wa go nyaka tshedimošo ya babeeletši ba bathobaso ka gare ga sekema sa MTN Asonge ka seleteng sa Capricorn sa Profentshe ya Limpopo. Nyakišišo e lekile go hwetša kwešišo ya dinyakwa tša tshedimošo ya babeeletši le ka fao ba nyakang tshedimošo ya go thekga diphetho tša peeletšo ya bona. Go fihla mo, mokgwa wa khwalithethifi wa nyakišišo wa diponagalo o latetšwe. Go dira sampole ya koketšo ya nepo go šomišitšwe go dira sampole ya bakgathatema ba nyakišišo bao go boledišanwego nabo. Dipoledišano le batho ka o tee ka o tee tša dipotšišo tše di bulegilego di didirilwe ka babeeletši ba selela, go kgoboketša datha yeo morago e sekasekilwego ka tekanyetšo. Mehuta ye meraro ya methopo ya tshedimošo yeo e hlaotšwego bjalo ka ya motheo tšeong ya diphetho tša peeletšo e akaretša ya motho ka noši, onelaene le ya go gatišwa. Dikutullo di laeditše gore le ge bontši bja babeeletši ba MTN Asonge ba be ba lemoga mehuta ya go fapana yeo tshedimošo ya peeletšo e hwetšegago ka yona, ga se ba šomiše mekgwa ya sebjalebjale ya go hwetša le go lota tshedimošo ya ilektroniki, go swana le go dira diphuruphutšo tša inthanete tša onelaene go fihlelela tshedimošo ye e phatlaladitšwego diweposaeteng tša dikgwebo. Bakgathatema ba itemogetše ditlhohlo tša go fapana ge ba nyaka tshedimošo ya peeletšo, ba kgetha go tshepha methopo ya bona ka noši go swana le bagwera, maloko a kgauswi le bašomišane. Gape, babeeletši ba bonagetše ba sa lemoge methopo ya tshedimošo ya batho ka noši go swana le baeletši ba peeletšo, dientšente tša tshedimošo, dikopano le dipoledišano tša batho ka o tee ka o tee. Nyakišišo e šišintše thuto ya babeeletši ye e tseneletšego, le nyakišišo ya papetšo ka go mokgwa wa go nyaka tshedimošo magareng a maloko a mangwe a dikema tša peeletšo tša BEE ka Afrika Borwa. / Nkoka wa ku lava vuxokoxoko bya vuvekisi wu nga ka wu nga tsongahatiwi. Ku lavana na vuxokoxoko bya ku seketela ku endliwa ka swiboho hi vuvekisi i xiyenge xa nkoka swinene eka bindzu ra vuvekisi rin'wana na rin'wana ro humelela. Ku hlayiwa ka matsalwa swi kombe leswo vavekisi lava va nga na vutivi va tirhisa ngopfu ku paluxiwa ka vutivi hi swa malawulelo ya swa timali na vutivi lebyi byi nga vuyeseriku, ku endla leswo ku languteriwa vuvuyerisi byo kotlana swinene. Loko swi pimanisiwa, ku pfumaleka ka vutivi bya vuvekisi swi endla leswo swi nonon'hwa eka vavekisi ku endla swiboho loko va xava, va khoma kumbe ku xavisa vuvekisi bya vona. Dyondzo leyi yi endle vulavisisi hi swilaveko swa vutivi, na matikhomelo yo lava vutivi bya vavekisi va vantima eka xikimu xa MTN Asonge eka distriki ya le Capricorn eka xifundzhankulu xa Limpopo. Vulavisisi lebyi byi na xikongomelo xa ku kuma ku twisisa hi swilaveko swa vutivi eka vavekisi na leswo xana va byi lavisa ku yini vutivi ku seketela swiboho swa vona swa vuvekisi. Mayelana na leswi, ku landzeleriwe fambiselo ra ndzavisiso wa qualitative phenemenological. Ku tirhisiwe sampuli ya fambiselo ra purposeful snowball sampling ku kuma sampuli ya ndzavisiso hi vateka xiavo lava ku nga endliwa mabulu ya interview na vona. Ku endliwe ti-interview na vanhu hi wun'we wun'we leri vitaniwaka semi-structured interview, leswi nga endliwa na vavekisi va ntsevu, ku hlengeleta data, leyi endzhaku ka swona yi nga xopaxopiwa hi tinhlokomhaka to karhi. Minxaka minharhu ya swihlovo swa vutivi swi ve swi voniwa tani hi swa nkoka eka ku endla swiboho hi vuvekisi, ku nga leswi katsaka munhu xiviri, ku kuma vutivi eka inthanete (online) na leswi printiweke. Vuyelo lebyi kumiweke byi kombise leswo hambi loko vunyingi bya vavekisi va MTN Asonge a va twisisa hi tifomete to hambana laha ku kumekaku kona vuviti bya vuvekisi, vavekisi a va tirhisangi vutivi bya elektroniki lebyi hlayisiweke na maqhinga yo byi humesa vutivi bya kona, yo fana na ku secha eka online hi inthanete ku fikelela vutivi lebyi paluxiweke eka ti-website ta khampani. Lava nga hlamula swivutiso va ve na mintlhontlho yo hambana-hambana loko va lava vutivi bya vuvekisi, leswi nga endla leswo va tshembela eka vutivi bya vanhu xiviri, byo fana no byi kuma eka vanghana, va ndyangu na maxaka na vatirhikulobye. Ku ya emahlweni, vavekisi va kombisa ku kala ku twisisa hi swihlovo swa vuviti swo fana na vatsundzuxi hi swa vuvekisi, tibrokhara ta vutivi bya vuvekisi, tinhlengeletano ta vanhu to tsundzuxa na mabulu yo khoma na munhu hi wun'we wun'we. Dyondzo leyi ya ndzavisiso yi bumabumela leswo ku endliwa dyondzo ya vuvekisi, na tindlela to lava vutivi hi ku pimapimanisa eka swikimu swa BEE swa vuvekisi eAfrika Dzonga. / Information Science / M. Inf.

The South African education system has been evolving since the country became democratic in 1994 and a number of curriculum reforms have been introduced within a short space of time. These reforms revolve around power and control and therefore, Bernstein’s concepts of classification and framing form the conceptual framework for this study. This study attempts to give a picture of what is currently happening in schools pertaining to the implementation of the grade 10 Life Sciences (LS), Business Studies (BS), and Engineering Graphics and Design (EGD) Curriculum and Assessment Policy Statement (CAPS). The dual aim of this study was to find out educators’ understanding and interpretation of the CAPS that can be observed in their teaching practice and to establish how decisions on subject content (selection, sequencing and pacing) are made. Also of importance was to determine whether educators view and treat their subject as unique or as similar to other subjects. The study used a qualitative approach, using case study design. Observations were used as the main method for data construction. Four LS, BS and EGD educators from four different schools were observed teaching the same class for five consecutive lessons. Thereafter, these educators were interviewed. For triangulation purposes, learners and the subject advisor were participants in this thesis. For this purpose a group of ten randomly selected learners from observed classes per subject and school were requested to complete a questionnaire and the LS, BS and EGD subject advisors were interviewed. The subject advisors insisted that educators follow the CAPS so that learners would be able to write common assessment tasks at the end of each term. Although educators claimed that they were following the CAPS regarding content selection, sequencing and pacing, observations showed that educators were not following the CAPS document. The findings suggest that well coordinated interventions are required to support and monitor educators’ practice. / Curriculum and Instructional Studies / D. Ed. (Curriculum Studies)

The South African education system has been evolving since the country became democratic in 1994 and a number of curriculum reforms have been introduced within a short space of time. These reforms revolve around power and control and therefore, Bernstein’s concepts of classification and framing form the conceptual framework for this study. This study attempts to give a picture of what is currently happening in schools pertaining to the implementation of the grade 10 Life Sciences (LS), Business Studies (BS), and Engineering Graphics and Design (EGD) Curriculum and Assessment Policy Statement (CAPS). The dual aim of this study was to find out educators’ understanding and interpretation of the CAPS that can be observed in their teaching practice and to establish how decisions on subject content (selection, sequencing and pacing) are made. Also of importance was to determine whether educators view and treat their subject as unique or as similar to other subjects. The study used a qualitative approach, using case study design. Observations were used as the main method for data construction. Four LS, BS and EGD educators from four different schools were observed teaching the same class for five consecutive lessons. Thereafter, these educators were interviewed. For triangulation purposes, learners and the subject advisor were participants in this thesis. For this purpose a group of ten randomly selected learners from observed classes per subject and school were requested to complete a questionnaire and the LS, BS and EGD subject advisors were interviewed. The subject advisors insisted that educators follow the CAPS so that learners would be able to write common assessment tasks at the end of each term. Although educators claimed that they were following the CAPS regarding content selection, sequencing and pacing, observations showed that educators were not following the CAPS document. The findings suggest that well coordinated interventions are required to support and monitor educators’ practice. / Curriculum and Instructional Studies / D. Ed. (Curriculum Studies)

This Master Thesis is the research done in the country of Rwanda. The project leads to study the climate of this country in order to establish whether this climate could be used to produce energy from air and to implement the first wind turbine for serving the nation.   After an introduction about the historical background of wind power, the thesis work deals with assessment of wind energy potential of Rwanda in focusing of the most suitable place for wind power plants. The best location with annual mean wind speed, the rate of use of turbine with hub height for an annual production per year, the mean wind speeds for 6 sites of Rwanda based on ECMWF for climatic data for one year at relief of altitude of 100m and coordinates are reported too.   The result of energy produced and calculations were done based on power hitting wind turbine generator in order to calculate Kinetic energy and power available at the best location to the measurement over the period of 12 months, that could be hoped for long term.   With help of logarithmic law, where wind speed usually increases with increasing in elevation and the desired wind speeds at all 6 sites were used. The annual energy production was taken into account at the best site with desired wind speed at the initial cost of turbine as well as the cost of energy (COE).However, with comparison of the tariff of EWSA, the price of Wind designed in this Research per kWh is cheaper and suitable for people of Rwanda. / <p><em>Rwanda has considerable opportunities development energy from hydro sources, methane gas, solar and peat deposits. Most of these energy sources have not been fully exploited, such as solar, wind and geothermal. As such wood is still being the major source of energy for 94 per cent of the population and imported petroleum products consume more than 40 per cent of foreign exchange. Energy is a key component of the Rwandan economy. It is thus recognized that the current inadequate and expensive energy supply constitutes a limiting factor to sustainable development. Rwanda’s Vision 2020 emphasizes the need for economic growth, private investment and economic transformation supported by a reliable and affordable energy supply as a key factor for the development process. To achieve this transformation, the country will need to increase energy production and diversify into alternative energy sources. Rwandan nations don’t have small-scale solar, wind, and geothermal devices in operation providing energy to urban and rural areas. These types of energy production are especially useful in remote locations because of the excessive cost of transporting electricity from large-scale power plants. The application of renewable energy technology has the potential to alleviate many of the problems that face the people of Rwanda every day, especially if done so in a sustainable manner that prioritizes human rights.</em></p>