The South African Postbank Limited has been tasked by Government with a social mandate to provide basic financial services to people receiving low income and people living in rural areas. Personal financial literacy is an essential element which affects financial inclusion in the target market of a state–owned bank. To achieve the bank?s social mandate and its objective, it would be vital to determine whether people in low income and rural demographics are financially literate. Financial literacy is defined as the ability to manage your money on a day–to–day basis, do future financial planning, choose sound financial products and have appropriate financial knowledge and understanding. Various factors influence the level of financial literacy of a person and in order to improve the financial literacy of a person, cognisance should be taken of that person?s age, gender, living conditions, income–level and socio–economic elements. It will be beneficial for a state–owned bank, in order to reach its social mandate, to implement financial educational programmes to increase financial literacy. The latter will increase the amount of potential customers and thus promote financial inclusion in the long run. The sample in low income and rural areas has been found to be the most wanting in financial literacy and therefore it is crucial to address this shortcoming in the target market of the state–owned bank in order to reach the social mandate of financial inclusion. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.

AFRIKAANS : Artikel 30 (1) van die Suid-Afrikaanse Skolewet (Wet 84 van 1996) bepaal dat skoolbeheerliggame van openbare skole die reg het om finansiële komitees in die lewe te roep wat die daaglikse bestuur van finansies in hul skole behartig. Individue wat dien op finansiële komitees van skoolbeheerliggame moet waarskynlik finansieël kundig wees om skoolfonds korrek te kan bestuur. Hierdie studie is uitgevoer met die doel om die volgende vrae te beantwoord: hoe bevoeg is finansiële komitees ten opsigte van finansiële vaardighede; op watter kennis steun finansiële komitees in hul finansiële besluitneming; en watter verband is daar tussen die skole se finansiële posisie en die finansiële kennis / opleiding van die finansiële komitees? Ten einde bogenoemde vrae te beantwoord het ek gebruik gemaak van ’n kombinasie van kwantitatiewe- en kwalitatiewe navorsingsmetodes om data te verkwantifiseer en te vergelyk, sowel as om kwalitatiewe interpretasies te maak. ’n Semi-gestruktureerde vraelys is vir hierdie doel ontwerp en versprei onder die respondente van 20 openbare skole in die Ekurhuleni–Noord Distrik ( Gauteng). ENGLISH : Section 30 (1) of the South African Schools Act (Act 84 of 1996) state that School Governing Body of a public school do have the right to establish a Finance Committee to assist the school in managing it’s finances on a daily basis. It is surely recommended that individuals serving on these committees must have some form of financial knowledge or background. This study was conducted in order to get answers to the following questions: how equipped are Finance Committees with regard to financial skills; on what type of knowledge do Finance Committee members rely in their decision making; is there a connection between the financial state of the school and the financial knowledge / training of the Finance Committee? A semi-structured questionnaire was designed to gather quantitative and qualitative data from 20 public schools in the Ekurhuleni North District (Gauteng) in this regard. Copyright / Dissertation (MEd)--University of Pretoria, 2009. / Education Management and Policy Studies / unrestricted

Section 41 of the MPRDA requires of mines to provide financial guarantees for the rehabilitation of mines. The contribution is revised annually. A mine must indicate that the guarantees are in place during the application for a mining permit or licences. A closure certificate will only be issued to a mine once all the requirements regarding rehabilitation are met. The polluter pays principle and the prevention principle lay the foundation for the financial provision regarding rehabilitation. The mine will be liable in the event that they do not prevent environmental degradation, pollution or damage. To avoid this liability the mine must rehabilitate properly to obtain a closure certificate. Financial guarantees can be provided for in different ways. In this dissertation trusts, closed cooperations and tax benefits involved are discussed. / Thesis (LL.M. (Environmental law))--North-West University, Potchefstroom Campus, 2013.

Section 41 of the MPRDA requires of mines to provide financial guarantees for the rehabilitation of mines. The contribution is revised annually. A mine must indicate that the guarantees are in place during the application for a mining permit or licences. A closure certificate will only be issued to a mine once all the requirements regarding rehabilitation are met. The polluter pays principle and the prevention principle lay the foundation for the financial provision regarding rehabilitation. The mine will be liable in the event that they do not prevent environmental degradation, pollution or damage. To avoid this liability the mine must rehabilitate properly to obtain a closure certificate. Financial guarantees can be provided for in different ways. In this dissertation trusts, closed cooperations and tax benefits involved are discussed. / Thesis (LL.M. (Environmental law))--North-West University, Potchefstroom Campus, 2013.

The purpose of this study was to determine: * the nature of a state governed, state supported and private school, and those involved in the financial events in the three types of schools; and * the financial management task of a state governed, supported and private school. In the literature study the nature of state governed, state state supported and private schools was discussed from a financial management perspective. Attention was paid to organisations involved in the financial management of the different types of schools. In the literature the financial management task of state governed, state supported and private schools was also examined, with special reference to: - the principles of education management regarding finances; - the budget of education management regarding finances; - financial record-keeping, reporting and analysis; and - financial resources. An empirical investigation was undertaken by means of a structured mail questionnaire to determine the state of the financial management task in the three types of schools. The most important findings originating from the literature study and empirical investigation, was the fact that state supported and private schools are managed strictly according to scientific management principles, which is to a lesser degree the case with state governed schools. In spite of the fact that principals of state governed schools gave a positive indication of sound financial practices in their schools, there are aspects like parent involvement, that need to be addressed when compared to state supported and private schools. At many state governed schools there is no parent involvement, making the existence of parent management committees impossible. This is in contrast to a large degree of parent involvement in school activities• at state supported and private schools. Although state supported schools include Model C-type of schools as well as farm schools, there is an important difference between these two types of schools, which is evident in the empirical investigation. In conclusion, recommendations for further research were made. / Skripsie (MEd (Onderwysbestuur))--PU vir CHO, 1996

In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments. For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement). Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements. The Global Reporting Initiative (GRI) developed their Sustainability Reporting Framework in order to serve as a benchmark for measuring sustainability. This Framework includes the Sustainability Reporting Guidelines (including basic principles and standard disclosures that need to be included in the report), Sector Supplements (including sector specific issues) as well as the Technical Protocol (which guides the entity in defining the content of the report). This is currently the only formal guideline available and is widely used around the world. Given the importance of the mining industry in South Africa, this article considers the quality of integrated reporting of the South African mining industry. This is done by undertaking a quantitative, applied, descriptive methodology in order to answer the research questions. Thus compliance with the globally accepted GRI Sustainability Framework has been evaluated and analysed. Using a sample of 13 of the mining companies included in the JSE Top 40 companies, the results show that these companies use the GRI G3.1 Guidelines in producing their sustainability report and that adherence improves annually. Some companies, however, do not apply the Sector Supplements which was designed to include industry-specific impacts. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

The purpose of this study was to determine: * the nature of a state governed, state supported and private school, and those involved in the financial events in the three types of schools; and * the financial management task of a state governed, supported and private school. In the literature study the nature of state governed, state state supported and private schools was discussed from a financial management perspective. Attention was paid to organisations involved in the financial management of the different types of schools. In the literature the financial management task of state governed, state supported and private schools was also examined, with special reference to: - the principles of education management regarding finances; - the budget of education management regarding finances; - financial record-keeping, reporting and analysis; and - financial resources. An empirical investigation was undertaken by means of a structured mail questionnaire to determine the state of the financial management task in the three types of schools. The most important findings originating from the literature study and empirical investigation, was the fact that state supported and private schools are managed strictly according to scientific management principles, which is to a lesser degree the case with state governed schools. In spite of the fact that principals of state governed schools gave a positive indication of sound financial practices in their schools, there are aspects like parent involvement, that need to be addressed when compared to state supported and private schools. At many state governed schools there is no parent involvement, making the existence of parent management committees impossible. This is in contrast to a large degree of parent involvement in school activities• at state supported and private schools. Although state supported schools include Model C-type of schools as well as farm schools, there is an important difference between these two types of schools, which is evident in the empirical investigation. In conclusion, recommendations for further research were made. / Skripsie (MEd (Onderwysbestuur))--PU vir CHO, 1996

In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments. For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement). Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements. The Global Reporting Initiative (GRI) developed their Sustainability Reporting Framework in order to serve as a benchmark for measuring sustainability. This Framework includes the Sustainability Reporting Guidelines (including basic principles and standard disclosures that need to be included in the report), Sector Supplements (including sector specific issues) as well as the Technical Protocol (which guides the entity in defining the content of the report). This is currently the only formal guideline available and is widely used around the world. Given the importance of the mining industry in South Africa, this article considers the quality of integrated reporting of the South African mining industry. This is done by undertaking a quantitative, applied, descriptive methodology in order to answer the research questions. Thus compliance with the globally accepted GRI Sustainability Framework has been evaluated and analysed. Using a sample of 13 of the mining companies included in the JSE Top 40 companies, the results show that these companies use the GRI G3.1 Guidelines in producing their sustainability report and that adherence improves annually. Some companies, however, do not apply the Sector Supplements which was designed to include industry-specific impacts. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

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

Thesis (MPhil (Curriculum Studies))--University of Stellenbosch, 2010. / AFRIKAANSE OPSOMMING: Agtergrond tot die studie: As gevolg van die druk wat op die sukses van eerstejaarstudente by hoëronderwysinstellings geplaas word, word ‘n hulpgroep in ‘n eerstejaarsmodule, Finansiële Rekeningkunde, in die B.Rekeningkunde graadprogram by die Universiteit van Stellenbosch aangebied. Die hulpgroep is daarop gemik om studente, in besonder die voorheen-benadeelde eerstejaarstudente, te help om sukses te behaal in Finansiële Rekeningkunde. Die hulpgroep het verskeie kenmerke. Daar is byvoorbeeld 6 lesings per week in plaas van die normale 4 lesings en bywoning van die lesings is verpligtend. Die hulpgroep grootte word beperk tot ‘n maksimum van 70 studente om aktiewe leer aan te moedig. Op Vrydae is daar ‘n tutoriaalklas waar studente ‘n vraag uitwerk in die klas met die hulp van studente-assistente. ‘n Verskeidenheid bystandsprogramme en hulp word jaarliks aangebied om die deurvloeikoerse van eerstejaarstudente te verhoog en ook om vir studente ‘n positiewe eerstejaarservaring te verseker. Die probleem is dat al hierdie bystand en hulp baie tyd en spesiale insette van dosente en die departement verg, sodat die vraag ontstaan of dit werklik waarde toevoeg. ‘n Verdere kwessie behels die studente se belewenis van so ‘n hulpgroep. Dit was dus noodsaaklik om hierdie en soortgelyke vrae te ondersoek en vas te stel of ‘n hulpgroep beantwoord aan die doel waarvoor dit geskep is. Opsomming van die werk: Daar is gebruik gemaak van ‘n gevallestudie-ontwerp. Die doel van die studie was om vas te stel wat studente se belewenisse van ‘n hulpgroep by die eerstejaarsmodule in Finansiële Rekeningkunde is. ‘n Kombinasie van die kwalitatiewe en kwantitatiewe navorsingsbenadering is in die ondersoek gebruik deur middel van vraelyste, onderhoude en die analise van prestasiepunte. Gevolgtrekking: Die algehele gevolgtrekking wat uit die ondersoek voortgevloei het, is dat die hulpgroep positief deur die studente beleef word. Verskeie implikasies en voorstelle om die hulpgroep van Finansiële Rekeningkunde aan die Universiteit van Stellenbosch meer doeltreffend te maak, het uit die studie voortgevloei. Voorstelle vir verdere navorsing is ook gemaak. / ENGLISH ABSTRACT: Background to the study: Due to the pressures that are being placed on the success of first year students at higher education institutions, a support group was established in a first year module, Financial Accounting, in the B.Accounting degree programme at the University of Stellenbosch. The support group is aimed at helping students, in particular previously disadvantaged first-year students, to achieve success in Financial Accounting. The support group has various features. There are, for example, 6 lectures per week instead of the normal 4 lectures and attendance of the lectures is compulsory. The size of the support group is limited to a maximum of 70 students in order to promote active learning. On Fridays there are tutorial classes where students work on a question in class with the help of student assistants. A variety of support programmes and help are offered annually to increase the pass rates of first year students and also to ensure a positive first year experience. The problem is that all this support and help is very time consuming and requires special inputs from lecturers and the department. This raises the question if it actually adds value. Another issue that was considered is how students experience being part of such a support group. It was thus necessary to investigate this as well as related questions to establish whether a support group meets the purpose for which it was created. Summary of the work: A case study design was used. The purpose of the study was to establish the experiences of the students of a support group at the first year module in Financial Accounting. A combination of qualitative and quantitative data was used in the study, generated by means of questionnaires, interviews and the analysis of performance marks. Conclusion: The overall conclusion that resulted from this study is that the support group is experienced positively by the students. Various implications and suggestions on how to improve the efficiency of the support group in Financial Accounting at the University of Stellenbosch were a direct result of this study. Suggestions for further research were also made.