The study was prompted mainly by the need for and possibility of collaboration or even mutual accreditation of practising chartered accountants and auditors in the countries of Southern Africa. In establishing common ground between these countries of Southern Africa it was found that the countries share not only geographical space but also strong and increasingly important trade links, movement of people between the countries and in some instances a common history, culture and language in the form of English. The current harmonisation process of accounting standards worldwide enhanced this process. A literature study was done emphasising South Africa as part of the Southern African region, with a special emphasis on accountancy education. An analysis of current international co-operation was done with special reference to the current international harmonisation process. As part ofthe background an analysis was done of the current status of the accountancy profession in each Southern African country. As this study was done from a South African perspective, the emphasis was on the views of members of the accounting profession in public practice with regard to greater cooperation in the region in the accountancy field. This was achieved by means of an empirical survey. It was found that the aforesaid professionals are overwhelmingly in support of greater cooperation in the region. They believe that it would enhance the status of individual accounting bodies worldwide~ that costs, information and infrastructure could be shared; and that it would enhance professionalism and improve service to clients. Specific areas were identified where co-operation could be improved, namely that academic training should be harmonised, practical tralning should be interchangeable and agreements should be reached with individual countries. Some concern was expressed that above all, control should be maintained over the standards of academic and practical education. It is recommended that the bodies governing the accountancy establishment in South Africa, especially the South African Institute of Chartered Accountants and the Public Accountants' and Auditors' Board, should increase their current efforts to establish greater formal relations with other countries in the Southern African region. / Auditing / D. Compt. (Accounting Science)

The main aim of this study was to investigate the implementation of the performance management system in the Ministry of Foreign Affairs and International Co-operation of the Botswana public service and to identify the factors that facilitated and hindered the successful implementation of the programme. This study used a mixed methods research design which combines both qualitative and quantitative research design. The study used the model of social programmes, which is a holistic and comprehensive analytical framework that is used to study the implementation of social intervention programmes. Research data was obtained using a triangulation of research methods (case study, evaluation research and survey method) and data sources (literature review, document analysis, self-administered questionnaires and follow-up personal interviews). A sample of 90 respondents was selected using the purposive sampling strategy. The study found that the implementation of the performance management system in the Ministry of Foreign Affairs and International Co-operation was problematic because of unclear and ambiguous foreign policy goals and objectives; lack of broad-based support and critical mass of champions of the performance management system; use of command-and-control management model rather than empowerment and the adaptation model; inadequate human and institutional capacities; ineffective supporting systems of the performance management system; weak accountability and responsibility mechanisms; weak intra-ministerial and inter-ministerial communication, co-operation, collaboration and co-ordination; inadequate information and communications technology infrastructure and unfavourable international environment. This study contributed to the existing literature by investigating the implementation of the performance management system in the global environment from a public service perspective rather than a private sector perspective, which relies on the experiences of multinational companies. The study findings provide some invaluable insights that may improve the implementation of the performance management system in the Ministry of Foreign Affairs and International Co-operation of the Botswana public service by proposing recommendations to the identified problems. The recommendations include: setting clear and specific foreign policy objectives; creating a critical mass of champions of the performance management system; strengthening human and institutional capacities; promoting effective implementation and use of supporting systems of the performance management system; strengthening accountability and responsibility mechanisms; strengthening intra-ministerial and inter-ministerial communication, co-operation, collaboration, and co-ordination; strengthening decentralisation and empowerment principles and upgrading information and communications technology infrastructure. / Public Administration and Management / DPA

There is solved the cooperation of the land plan and complex land consolidation fot three different cadastral areas - Krtely, Malovičky and Podeřiště. These cadastral areas come under the administration of the community Malovice. The complex land consolidation and land plan were initiated in different order nad in defferent years. The land consolidatin for the cadastral area Krtely was initiated in 1992, for Malovičky in 2005 and for Podeřiště in 2007. Moreover, each project has been prepared by the different design office. The result of the diploma thesis is the assessment of the cooperation during different conditions and also the assessment of the processing quality of single projects.

In today´s flexible working sphere trust takes a central place in relations to customer, supplier and institutions as well as between coworkers and executives. Therefore, co-operation is not thinkable at all without a certain amount of trust. A low amount of trust is not an adequate basis for obtaining quality of living or realization of business success. In the everyday life it is to be also experienced that the structure of trust requires very much time, power, money and patience. The effects, on which an employer has to count with loss of trust by unmotivated and unproductive coworkers, can mean enormous economic damage for the enterprise and entail the loss of a market projection. So trust was determined by means of a quantitative questionnaire. The aim was to investigate the existence of trust promoting and trust inhibiting factors and to generate rankings in regard to their importance.

This study investigates different ways of efficiently educating learners to become bi- or multilingual. In the introduction relevant background information concerning the definition of bilingualism is given and related issues are being discussed, such as language learning, language awareness, bilingual instruction and bilingual education models. Human beings are characterised by language, but also by social and cultural tradition. In the context of globalisation pluralism and multiculturalism are common factors affecting even previously isolated communities. Bi- and multilingualism are some of the strategies of adaptation to this reality. It can be assumed, that this development will continue rapidly as the inhabitants of the global village grow in and adapt to this realisation. In countries with a history and tradition of multilingual and bilingual education like South Africa, Canada, Luxembourg and Belgium and also in countries where immigration results in issues of multilingual and bilingual challenging society like in the USA one finds a great variety of answers to these problems posed. The situation in Germany is different, because bilingualism became an issue only fairly recently due to the actual demands brought by the European union. In South Africa the social context determines largely that people are inclined to bi- and multilingualism and the educational system tries to promote this predisposition by means of bi- or multilingual models in schools, so that the learners become efficient facing the bi- and multilingual challenges of their diverse and pluralistic society. In the USA on the other hand the need arises to provide for minority groups, so that they can retain their mother tongue (e.g. Spanish) while becoming fluent in the predominant language (i.e. American). Lastly the new development of the European Union has led Germany to actively promote bi- und multilingual education to aid the integration of Germans in the Union. The various models developed in these countries are studied in the wide variety of their different social and historical contexts. The main part of the study comprises a systematic overview of the various bilingual education models that are being implemented in different countries. These countries include the USA, Canada, Germany, Luxembourg, Belgium and lastly and more detailed, South Africa. A number of different circumstances surrounding bi- or multilingualism in the various countries have given rise to a large variety of models attempting to address the challenges posed by the various issues. A number of different goals have been addressed and the results have been just as varied. This leads to a concluding comparison of the western and European models with those of the South African models. Much research has been done on bi- and multilingualism and specifically bilingual education, as humans since earliest times were concerned with this subject. For my study I have relied mainly on more recent sources (1990 to the present) from the USA, Canada and Germany. However as the academic study of this issue has been going on for quite a time in some countries like South Africa, I have also referred to older books and journals (1945<). Due to the overwhelming information about this subject a drastic limitation of sources was necessary. / Dissertation (MA (German))--University of Pretoria, 2005. / Modern European Languages / unrestricted

This master thesis deals with the characteristics of tax havens, approach beneficiary companies and way of their use and potential abuse. The first part defines basic terms, which are tax havens are closely linked. The second part is devoted to the characterization chosen tax havens in different areas of model-based taxation example of two types of companies. The third part contains the suggestions and recommendations for setting up a company in a tax haven.

Authority control is the backbone of the library catalogue and therefore a critical library activity. Experienced staff create authority records to assist users in their quest for information. The focus of this study is on authority control as a means of co-operation in academic library consortia using a union catalogue maintained by a Central Office for Authority Control. Literature studies were conducted on three sub-problems: the development of academic library consortia in South Africa, and various forms, characteristics and functions of academic library consortia in general; the characteristics, principals and objectives of authority control; and the functions of union catalogues with special reference to the role of Z39.50 within virtual union catalogues. The conclusion was that existing and new authority records should be made available as widely as possible within consortia through a union catalogue. It is however a partial solution, because not all the libraries within the consortium have the expertise to create new authority records. Two empirical studies were conducted. A cost analysis was done to determine the cost of creating and changing authority records within academic library consortia in South Africa, in order to choose a system within which authority control can be performed effectively and speedily. Secondly, a questionnaire was sent to libraries in the United States to gather information on their experiences with regard to authority control, library co-operation in general, and virtual union catalogues. The United States was the natural choice because it could be regarded as the birthplace of modern library consortia. Inferences drawn from the information received was used to develop the structure and functions for a Central Office for Authority Control in academic library consortia in South Africa. It was found that authority control within an academic library consortium using a union catalogue could be conducted most cost-effectively and timeously through such a Central Office for Authority Control. The purpose of the Central Office would be to co-ordinate authority control within the consortium. Pooling available resources within the consortium would keep the cost of authority control as low as possible. Libraries with the required infrastructure and expertise would have the opportunity to create authority records on behalf of other libraries and be compensated for their services. Through such a Central Office more authority records created according to mutually accepted standards would be available for sharing within the consortium. / Information Science / D.Litt. et Phil. (Information Science)

yes / It is now widely recognised that, to be successful, efforts towards preventing and combating the illicit trade in SALW will require a multifaceted approach which simultaneously tackles the demand for and the supply of these weapons. In this regard, developing and promoting international norms, standards and mechanisms for the effective removal of illicit weapons from circulation is a major challenge for the UN Conference on the Illicit Trade in Small Arms and Light Weapons in All Its Aspects. There are two distinct scenarios within which weapons collection initiatives operate: the peace-time scenario, where efforts are focused on reducing criminal violence; and the postconflict scenario, where efforts are focused on the objective of conflict prevention through peace-building.

The thesis is dealing with development and evaluation of the Cross-Border Cooperation within the EU, as a part of the EU Cohesion policy, with Focus on the Czech Republic. The aim of the thesis is to evaluate the cross-border cooperation programmes in the Czech Republic from the applicants' and selected implementation structure subjects' point of view. These selected subjects are the Ministry for Regional Development of the CR, the Centre for Regional Development of the CR and administrative regions of the CR. The first part of the thesis refers to the history and development of the Cross-Border Cooperation within the EU and the CR and to the reasons which led to its establishment. The last part is focused on the description and the evaluation of applicants' and selected implementation structure subjects' experiences with cross-border cooperation programmes and their perception of the Cross-Border Cooperation in the CR. As a method for the evaluation of the cross-border cooperation programmes in the CR were used the following procedures: an analysis of the available publications and internet sources, interview with representatives of the Ministry for Regional Development of the CR and the Centre for Regional Development of the CR, and an inquiry via questionnaire among the administrative regions of the CR.

Conceptually, South Africa is “one sovereign democratic state”, with a three-sphere governmental system operating co-operatively. Each sphere of government has “original” or constitutionally-allocated powers and functions, as well as legislative and executive powers. Thus, the governmental system is a hybrid or one sui generis, not benefiting from appropriate precedents. The status and autonomy given local government makes it somewhat unique in the world. Application of the principle of subsidiarity, and the mandate for local government to be developmental has resulted in the roles and responsibilities of municipalities being substantially increased, notwithstanding that most suffer from a lack of resources and capacity. Local authorities moved from the establishment of the first one in 1682 as providers of basic municipal services on the basis of race and affordability to democratically-elected ‘wall-to-wall’ municipalities in 2000. With 257 municipalities serving a population of 55.6 million, South African local authorities are comparatively large, spatially and demographically. Given the constitutional-statutory framework and the resultant complex operating environment, it is imperative that all municipalities are able to represent their interests in an intelligent, forceful, and unified manner on decision-making institutions to ensure a close fit between policies/programmes and peoples’ needs. Hence, effective municipal representation by knowledgeable, ethical and committed persons is imperative. The study provides a history of representation and local authority ‘development’ and underdevelopment in South Africa; a theoretical basis for representation; a review of formalism and government’s approach to development; co-operative governance and intergovernmental relations as a mechanism to facilitate municipal representation; an analysis local government powers, functions, status, autonomy, objects, rights and duties of municipalities; local participatory and representative democracy; and the establishment of municipalities. The constitutional and statutory provisions provide the foundation and framework to facilitate municipal representation. The study continues by analysing other mechanisms that enable municipal representation; a comparative review of local government and co-operative governance in certain select countries. It goes on to review the formal framework for organised local government in South Africa, including an overview of the South African Local Government Association (SALGA). Finally, findings and recommendations are made toward a model for municipal representation in South Africa. / Public, Constitutional and International Law / LL. D.