Thesis (M.Comm. (Accountancy))--University of Stellenbosch, 2005. / ENGLISH ABSTRACT: A technique that may be used to incorporate Risk Based Internal Auditing (RBIA) in the IT environment is to follow annual audit planning methodology steps. The IT infrastructure elements are linked to the business processes which they support. Their ranking are based on the risk assessments of the business process, the business process priority, the dependency of the business process on IT and the IT infrastructure element’s own risk assessment. CobiT is used as an auditing method, i.e. best practice guidance to audit against.

Thesis (MComm) -- Stellenbosch University, 2001 / ENGLISH ABSTRACT: For many years the view of South African courts and academics have been that the literal meaning of words is the cornerstone in regard to the interpretation of legislative provisions. This view has changed drastically over the years and academics and the courts have later accepted that the intention of the legislature is the determining factor in the interpretation of a legislative provision. In recent years the courts have also moved towards a more purposive approach in interpreting legislative provisions. Despite these developments the belief remained with some academics and especially tax practitioners that in the interpretation of fiscal legislation, the literal meaning of words remains the deciding factor in the interpretation of such legislation. In this study, the courts' approach in the interpretation of fiscal legislation, with specific reference to the Income Tax Act 58 of 1962 is investigated in order to determine whether a different approach is followed in the interpretation of fiscal legislation in contrast with the interpretation of other legislation. This study first examines the principles applicable in the interpretation of legislation in general and the developments that have taken place over the years. This is necessary in order to set a standard against which the interpretation of fiscal legislation may be measured. The study then examines the courts' approach to the interpretation of fiscal legislation and draws a comparison between the interpretation of fiscal legislation and the interpretation of legislation in general. In this regard the specific theories of interpretation as well as the presumptions of interpretation is considered in detail. From this examination the conclusion is drawn that there are no grounds for distinguishing between the interpretation of fiscal legislation and other legislation in general except for the fact that the concept of equity was never accepted and applied in the context of fiscal legislation whereas it has been in regard to other legislation. The specific reasons for this exception are also discussed in detail. The impact of the Constitution of the Republic of South Africa on the interpretation of legislation in general and fiscal legislation in particular is then considered. From this examination the inference is drawn that the Constitution has no impact on the interpretation of fiscal legislation in so far as the provisions of Chapter 2 of the Constitution are not infringed by a taxing provision. / AFRIKAANSE OPSOMMING: Die Suid-Afrikaanse howe en akademici het vir baie jare die mening gehuldig dat die letterlike betekenis van woorde die hoeksteen van wetsuitleg is. Hierdie siening het oor die jare aansienlik verander en die howe en akademici het later aanvaar dat die bedoeling van die wetgewer die bepalende faktor in die uitleg van enwetsteks is. In afgelope paar jaar het die howe egter 'n meer doeldienende benadering betreffende wetsuitleg begin volg. Ten spyte van hierdie verwikkelinge het die persepsie by sommige akademici en in die besonder belastingpraktisyns bly voortbestaan dat die letterlike betekenis van woorde in die wet steeds die deurslaggewende faktor by die uitleg van belastingwetgewing is. In hierdie studie sal die howe se benadering ten opsigte van die uitleg van belastingwetgewing, met spesifieke verwysing na die Inkomstebelastingwet 58 van 1962 ondersoek word ten einde vas te stel of en ander benadering gevolg word by die uitleg van belastingwetgewing teenoor die benadering wat gevolg word by die uitleg van wetgewing in die algemeen. Die studie ondersoek eers die beginsels van toepassing by die uitleg van wetgewing in die algemeen en die ontwikkeling van hierdie beginsels deur die jare. Hierdie ondersoek is noodsaaklik ten einde en maatstaf te vestig waarteen die uitleg van belastingwetgewing getoets kan word. Die studie ondersoek daarna die howe se benadering ten opsigte van die uitleg van belastingwetgewing en vergelyk die uitleg van belastingwetgewing met die uitleg van wetgewing in die algemeen. In hierdie verband word die onderskeie teoriee van wetsuitleg asook die vermoedens van wetsuitleg in besonderhede ondersoek. Uit hierdie ondersoek word daar tot die gevolgtrekking gekom dat daar geen grande is om te onderskei tussen die uitleg van belastingwetgewing en wetgewing in die algemeen nie behalwe vir die feit dat die konsep van billikheid nooit in die konteks van belastingwetgewing aanvaar en toegepas is nie. Die spesifieke redes vir hierdie uitsondering word ook in besonderhede bespreek. Die impak van die Grondwet van die Republiek van Suid-Afrika op wetsuitleg in die algemeen en belastingwetgewing in die besonder word dan oorweeg. Uit hierdie ondersoek word daar tot die gevolgtrekking gekom dat die Grondwet geen impak op die uitleg van belastingwetgewing het nie vir sover die bepalings van Hoofstuk 2 van die Grondwet nie geskend word deur die bepalings van belastingwetgewing nie.

Thesis (MA (Afrikaans and Dutch))--University of Stellenbosch, 2006. / In fulfilment of the requirements for the degree Master in Afrikaans Creative Writing, the following has been submitted: (i) an assignment, titled Postcolonial Correspondence: resistance against or alliance with Colonialism, taking the form of an essay on the problematic surrounding the representation of the Other in postcolonial discourse; (ii) a volume of short prose, titled Tweespoor, wherein a representation of general human experiences within recognizable South African milieus was attempted.

Thesis (MComm (Business Management))--University of Stellenbosch, 2006. / The term business model is relatively recent. Though it appeared for the first time in the 1950s it rose to prominence and reached the mainstream only in the 1990s. Today the term is commonly used, but there is still no single dominant definition. Many different conceptualizations of business models exist. They all have various degrees of resemblance, or difference of some degree. From those business literatures, an intellectual root of the concept has been explored, offering a working definition, and the necessity for a company to renew its business models. To deliver information, products, and services in new ways, new business models address previously unrecognized or unmet needs, and appeal to customers precisely because they improve the quality of what is available to them, or reduce the cost, or both. Leading companies have discovered that to keep up with the rate of change in the marketplace, today’s key performance factors are different than they were in the past, hence the need for new business models and their strategic innovation. This thesis explores the role of business models in leveraging demand and supply chain dynamics in business ecosystems. Radical changes in the business environment have suggested limitations of traditional business models. New business environments are characterized not only by the rapid pace of change, but also the discontinuous nature of such change. New business environments, characterized by dynamically discontinuous change, requires a re-conceptualization of new competencies, new business models that break the rules of the game in the industry. The fact that a company should constantly attempt to develop new business models in its industry if it hopes to survive, has been examined, and how those new business models can leverage demand and supply chain dynamics in business ecosystems. The theoretical findings are illustrated by relevant case studies.

MPhil (Rehabilitation) / Thesis (MPhil (Interdisciplinary Health Sciences))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: A stroke comes suddenly and has a devastating effect on the lives of the patient and the caregiver. It is disabling and often leaves the patient dependent on care. Providing this care can put tremendous physical, emotional, social and financial demands on the caregiver. The purpose of the study is to determine the impact of caregiving on the primary caregivers of patients who suffered a stroke and were admitted to the Western Cape Rehabilitation Centre (WCRC), for intensive rehabilitation during 2006. This is a descriptive study that utilised both quantitative and qualitative methods of data collection. Quantitative data were collected through two data coding forms, one for caregivers and one for patients, the Bartel Index, the Caregiver Strain Index (CSI) and the Satisfaction With Life Scale (SWLS). Qualitative data were collected through indepth interviews with caregivers. Fifty-seven caregivers participated in the study. According to CSI findings 58% of caregivers were under levels of strain high enough to require support and intervention. The SWLS indicated that the life areas most adversely affected were employment and self and social life. Loss of employment by the caregiver (p = 0.04) and financial difficulties (p = 0.06), cognitive and perceptual problems (p = 0.01), personality changes (p = 0.01), level of physical dependency of patient (0.0012) and nervous strain experienced by the caregiver (0.01) were found to significantly impact on caregiver strain. Caregivers perceived their caregiving duties as overwhelming and a great strain. This was aggravated in some instances by poor health care service delivery at the time of the stroke, no or inadequate explanations on stroke, poor or no training of caregivers, no home visits and a lack of follow-up services in the community. They experienced the period just after discharge as especially challenging and required support, assistance and guidance at that time. Caregivers identified a need for community rehabilitation facilities, adult day care centres, outpatient rehabilitation services, home-based nursing care and caregiver support groups in the community. / AFRIKAANSE OPSOMMING: ’n Beroerte gebeur skielik en sonder enige waarskuwing met ’n vernietigende uitwerking op die lewens van die pasiënt asook die versorger. Dit veroorsaak gestremdheid en laat dikwels die pasiënt afhanklik van sorg. Die voorsiening van hierdie sorg kan erge fisiese, emosionele, sosiale en finansiele eise aan die versorger stel. Die doel van die navorsing is om die impak van versorging op die primêre versorger van beroerte pasiënte, wat gedurende 2006 intensiewe rehabilitasie by WKRS ontvang het, te ondersoek. Dit is ’n beskrywende studie wat gebruik gemaak het van beide kwantitatiewe en kwalitatiewe metodes om data in te samel. Kwantitatiewe data was verkry deur twee datakoderingsvorms, een vir pasiente en een vir versorgers, die Bartel Index, die Caregiver Strain Index (CSI) en die Satisfaction With Life Scale (SWLS). In diepte onderhoude was gevoer met versorgers om kwalitatiewe data te verkry. Sewe en vygtig versorgers het aan die studie deelgeneem. Bevindinge van die CSI dui daarop dat 58% van versorgers hoë vlakke van spanning ervaar en ondersteuning sowel as intervensie benodig. Volgens die SWLS was die areas wat die ernstigste be-invloed was werk en eie en sosiale lewe. Die volgende areas het volgens resulate ’n statisties beduidende impak op die spanning wat versorgers ervaar het gehad: finansiële spanning en verlies van werk (p = 0.04), in gevalle waar pasiente persoonlikheids veranderinge ondergaan het (p = 0.01) of kognitiewe en perseptuale skade oorgehou het (p = 0.01) na die beroerte en die emosionele impak van versorging (p = 0.01). Versorgers het hulle versorgings take as oorweldigend en as ’n bron van groot spanning gesien. Dit is in sommige gevalle vererger deur swak ondersteuning van gesondheidssorgdienste direk na die beroerte, geen of swak verduidelikings oor wat ’n beroerte is, geen of swak opleiding aan versorgers, geen tuisbesoeke en ’n tekort aan opvolg dienste in die gemeenskap. Die tydperk direk na ontslag uit die rehabilitasie sentrum was besonder uitdagend en hulle het ondersteuning, hulp en leiding nodig in daardie tyd. Swak ondersteuning en ’n tekort aan of afwesigheid van hulpbronne in die gemeenskap het die situasie vererger. Versorgers het ’n behoefte aan gemeensskapsrehabilitasie fasiliteite, volwasse dagsorg sentrums, buite patiënte rehabilitasie dienste, tuis verpleegsorg en ondersteuningsgroepe uitgespreek.

Thesis (MEng (Civil Engineering))--University of Stellenbosch, 2001. / This Traffic Impact Assessment (TIA) was commissioned in March 1998 as a supporting document to an application for the rezoning of an ert in Noordhoek from general housing to commercial use. The proposal at the time was to develop a medium·sized 15 000 m2 GLA shopping centre with supporting offices and a Health & Racquet Club. All the work (including managing the traffic counting team) was carried out by myself under the guidance of Dr Piet Jordaan at Gibb Africa Consulting Engineers. As financial backing and anchor tenants were secured for the development, the size of the proposed shopping centre was increased from a local facilily to a regional facilily of 31 000 m2 GFA to be developed in two phases. This necessitated a complete revision of the approach and content of the TIA. Owing to the regional nature of the new development, the TIA was expanded to include a wider geographical area of influence and a longer development period. This revised TIA was carried out by myself between September 1998 and March 1999 under the guidance of Dr Herman Joubert. Longbeach Mall opened for business in April 2001 complete with upgraded road network as recommended in the TIA The TIA is submitted as the final-year project for my Master's Degree in Traffic & Transportation Engineering. For the purposes of completion, an after·study of current traffic conditions on the local road infrastructure has also been included. The after·study was carried out in October 2001 (6 months after Longbeach Mall opened) and includes traffic counts at critical intersections during the Saturday morning peak period, observations of parking area utilisation, observations of shopping centre occupancy and discussions of the possible reasons for differences between predicted and actual traffic volumes. Confirmation that the study is original and was carried out by myself and permission from Arcus Gibb (Ply) Ltd to use the study as part of my final-year project, is provided in Appendix A.

Thesis (MEdPsych (Educational Psychology))--University of Stellenbosch, 2005. / The main focus of this study is an exploration of the sandplay process of a thirteen-year old girl as it unfolded during the creation of twelve sand worlds. The girl is from a historically disadvantaged background and was experiencing emotional and learning difficulties. Sandplay therapy involves letting the client play with sand, water and a variety of realistic miniature figures to build an image in a tray of a specific size while the therapist witness this process. The interaction with the sand, water and miniatures allow the client to access unconscious issues and give them concrete form through the images portrayed in the tray. By creating a series of sand worlds the client can confront and contain their conflicts and touch a transpersonal aspect called the Self. Self-trays are characterized by signs of centering and have a spiritual quality. The case study is single-subject qualitative research design and data was produced from assessments, interviews, observation, video and audio recordings, a school report and photographs. The assessments and interviews were mainly used to conceptualize the case and to inform treatment. It appears as if the girl has a learning difficulty that seemed to have been the source of her feelings of anger, frustration and rejection. She also appears to be functioning at a concrete operational level. An interpretation of the photographs indicated a progressive movement from an unstructured first sandworld to a structured, organized last one. Signs of centering could be observed in the last three trays.

Thesis (MEdPsych (Educational Psychology)--University of Stellenbosch, 2007. / Drawings as mediators of communication are utilised in multiple contexts across national and cultural divides. The value of drawings in eliciting meaning that transcends the boundaries of words has been documented for centuries. In educational practice, drawings are utilised in a wide range of settings, ranging from therapeutic to psycho-educational assessment, disclosure in forensic and sexual abuse cases, and for artistic expression. Furthermore, research confirms the usefulness of drawings in empowering marginalised populations from a participatory action-research stance. Using drawing in research to mediate communication in a group context when studying adolescent perceptions of a traumatic event has not been explored extensively in South Africa. This study therefore sought to explore adolescents' experiences of a shared traumatic incident as facilitated through their drawings. The research process set out to answer the following research question: What insights regarding adolescents' experiences of a shared traumatic incident can be gained from using drawing in a group context? This investigation is underpinned by an eco-systemic theoretical perspective which recognises the influence of the community in the experiences of its individual members. The African concept of ubuntu, meaning "whatever happens to the individual happens to the whole group, and whatever happens to the whole group happens to the individual", thus informs the research. Within the context of psychoanalytical theory in trauma research, international literature acknowledges that families and communities are important resources to help bring about healing. The findings of this study confirm that the dynamic interaction between personal factors and interpersonal factors relating to one's peers, family and community influence how individual and collective experiences are shaped and assimilated. The findings of the study led me to conclude that drawing became a non-confrontational facilitator for traumatised participants to express difficult feelings that may otherwise have been silenced. Furthermore, in addition to self-expression, the co-analysing of drawings in a group context created opportunities for collective remembrance. Its potential to empower marginalised populations such as the adolescent participants in this study to express their views on social injustice also emerged. The study's findings could serve as a motivator for further investigation of drawings as mediators of communication in a variety of traumarelated educational settings.

Previous research of the controller role is extensive and has been studied in several sectors, whichprovides a wide range of definitions of the controller role. These definitions have contributed to an ambiguous controller role in regards to what work assignments are most important and to whom the controller should report. This thesis aims to provide an in-depth understanding of the controller role based on work assignments within a decentralised organisation working with complex financial products. This thesis also contributes to an understanding of how controllers perceive that their role is affected by their work with handling information and their report relations. This has generated three research questions: What role does the controller have in a Swedish universal bank based on work assignments? What are the eventual differences in the controller role depending on department in the organisation? How do the controllers perceive that their role is affected by their work with handling information and by their report relations? Delimitation was made to analyse controllers at various levels in Handelsbanken. In order to create an understanding of the controller role in this context, an abductive approach as been used in order to combine existing theories with empirical findings. Based on a qualitative approach, triangulation was chosen to combine assembled empirical data with semi- structured interviews. The result of this study implies that controllers mainly lean towards the role as a Business partner as they work as a support function to provide local or higher managers with relevant analysis for decision-making. Based on work processes with information, the controllers lean towards an Analyst and Coach as they generally handle all business related information. From this case study, controllers in decentralised organisations possess the role as a Specialist as they  are  situated in separate departments with a clear focus. Results also show that more automated work assignments due to technological development do not increase the controllers’ opportunity to dedicate more time on analysis. Instead, increased information flows require controllers to allocate resources towards assembling information. In terms of report relations, close adherence towards the local managers does not affect the controller’s objective reporting to higher management and the controller can arguably bemore independent within their report relations than what is described by literature.

This is a case study that seeks to investigate how two teachers in grade 3 work with instructions to a written assignment in Swedish. The study is grounded in a sociocultural perspective on learning, and is based on observations in a classroom setting. The results show that the two teachers use different forms of mediating tools in their instructions. It was also found that the teachers use different speech acts in the instructions and that the instructions vary depending on which speech acts are included. Neither of the teachers made any adjustments to the collective instructions, instead they made individual adaptations outside the general instruction.