Finansiele bestuur word aile~ as die taak van finansiele bestuurskundiges beskou. By nie-winsgerigte organisasies raak dit egter dikwels die verantwoordelikheid van niefinansiE! Ie personeel of bestuurslede uit 'n ander opleidingsagtergrond. Maatskaplike werkers, een van die vemaamste diensprofessies betrokke by nie·w;nsgerigte welsynsorganisasies, beskik nie noodwendig oor hierdie bestuursvaardighede nie. Hierdie studie kan bydra tot maatskaplike werkers en ander nie-finansiele personeel se verbeterde kennis en insig van sleutelaspekte van finansiele bestuur. Dit kan terselfdertyd ook finansiele bestuurders sensitiseer vir die eiesoortig-gekompliseerde eise van finansiele bestuur op die terrein van nie-winsgerigtheid, waar die fokus op diensfewering eerder as finansiile gewin, val. Dit konseptualiseer algemene bestuursfunksies en finansiele risikofaktore binne die konteks en eiesoortigheid van nie-winsgerigte flnansiAie bestuur. Hierdie kennis kan moontlik die gaping tussen die. bestuursvaardighede van finansiele- en nie-finansiele bestuurders help oorbrug en die sukses en voortbestaan van nie-winsgerigte welsynsorganisasies bevorder deur die kwaliteit van bestuursinsette te verbeter. / Financial management is commonly regarded to be the field of financial managers. In the case of non-profit or voluntary organisations it often becomes the responsibility of non-financial personnel or members of management from other educational backgrounds. Social workers involved in non-profit organisations rendering welfare services do not necessarily have the required financial management skills. This study can provide social workers and other non-financial personnel with information to better their understanding on key issues concerning financial management. It can also sensitise financial managers towards the uniquely complicated demands on financial management in the non-profit environment, where the focus falls on service delivery rather than on financial gain. It conceptualises management principles as well as financial risk factors in the distinct context of non-profitable financial management. This knowledge could probably aid in bridging the gap between the management skills of financial and non-financial managers and thus promote the success and sustainabUity of non-profit organisations by improving the quality of input by management. / Social work / M.Diac. (Maatskaplike werk (Bestruur)

The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

In 2011 the mining industry purchased 14.5% of the electrical energy generated by Eskom. During 2011 in South Africa, dewatering pump systems on gold mines were the fourth largest electrical energy consumer on South African mines therefor making dewatering pumps ideal candidates to generate significant financial savings. These savings can be realised by controlling time-of-use (TOU) schedules. Previous studies concentrated on the impact of improving a pumping scheme of a single mineshaft. This dissertation will focus on the operations of a complete dewatering system consisting of multiple mineshafts. The case study will consist of a gold mine complex comprising of five different shafts - each with its own reticulation system – as well as the larger interconnected water reticulation system. Various pumping options were investigated, simulated and verified. The interaction between shafts was determined when load-shifting was scheduled for all the shafts taking each shaft’s particular infrastructure into account. The underground dewatering system was automated and optimised based on the simulation results. Mine safety protocols were adhered to while optimal pump operational schedules were introduced. / Thesis (MIng (Electrical and Electronic Engineering))--North-West University, Potchefstroom Campus, 2013.

In 2011 the mining industry purchased 14.5% of the electrical energy generated by Eskom. During 2011 in South Africa, dewatering pump systems on gold mines were the fourth largest electrical energy consumer on South African mines therefor making dewatering pumps ideal candidates to generate significant financial savings. These savings can be realised by controlling time-of-use (TOU) schedules. Previous studies concentrated on the impact of improving a pumping scheme of a single mineshaft. This dissertation will focus on the operations of a complete dewatering system consisting of multiple mineshafts. The case study will consist of a gold mine complex comprising of five different shafts - each with its own reticulation system – as well as the larger interconnected water reticulation system. Various pumping options were investigated, simulated and verified. The interaction between shafts was determined when load-shifting was scheduled for all the shafts taking each shaft’s particular infrastructure into account. The underground dewatering system was automated and optimised based on the simulation results. Mine safety protocols were adhered to while optimal pump operational schedules were introduced. / Thesis (MIng (Electrical and Electronic Engineering))--North-West University, Potchefstroom Campus, 2013.

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

After facing the economic recession, the South–African and global business sectors started revaluating their human capital and the positions they represent within an organisation. Each individual now had to prove that they contributed towards the organisation’s bottom line, as each and every cent had to be counted and accounted for. Some functions within organisations could easily prove their contribution towards the bottom line by providing production or sales outputs. The public relations practitioners and the corporate communication efforts they offered, however, faced a bleak future, as their contribution towards the tangible assets was very rarely recognised (Kim, 2000:276). The financial services sector however, in which an advisor’s contribution towards the organisational bottom line is easily quantified, started to acknowledge the need for this sector to improve upon its ‘softer’ intangible assets such as client communication and client relationships. The sector believes that communication establishes relationships, and sound client relationships is the only way to sell financial products and services, as people seldom entrust their life earnings or financial dreams to strangers (Christiansen & DeVaney, 1998:7). Public relations practitioners know how to use communication optimally in the quest for building client relationships, and financial services need those skills in order to sell their products and contribute towards the bottom line. These two functions could thus work together towards the achievement of their goals - public relations to prove their bottom line contribution, and the financial services sector towards improving client relationships. These statements led to the general Research Question of this study: “What is the nature of the relationship between (i) corporate communication efforts, (ii) client communication satisfaction and (iii) client relationship satisfaction, and these concepts’ relationship to (iv) client economic contribution, within a financial services organisation?” This Research Question is answered from the systems theory as meta–theory with the support of the strategic communication, excellence and relationship management theories, and Futurum Financial Group (FFG) services as the financial services organisation for this study. A qualitative and quantitative research approach was followed to establish the constructs, and the relationships between the constructs. The Financial Advisors and public relations practitioner in FFG have a good understanding of the need for strategic communication efforts, and a relationship between their efforts and the client communication satisfaction and client relationship satisfaction could therefore be indicated. A further relationship between the client communication satisfaction and client relationship satisfaction and the client economic contribution was also established. Recommendations to improve the situation within FFG included a better focus on database administration, corporate communication consistency, Financial Advisor diligence, and providing clients with more frequent updates regarding their financial situation. The greatest strengths were client–advisor trust and corporate communication professionalism. This study thus contributes to the argument that communication efforts add tangibly, by means of client economic contribution, to the organisation’s bottom line, within the financial services industry. The study furthermore provides some recommendations for the financial services industry to improve their communication skills in order to build client relationships. / Thesis (M.A. (Communication Studies))--North-West University, Potchefstroom Campus, 2011.

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

After facing the economic recession, the South–African and global business sectors started revaluating their human capital and the positions they represent within an organisation. Each individual now had to prove that they contributed towards the organisation’s bottom line, as each and every cent had to be counted and accounted for. Some functions within organisations could easily prove their contribution towards the bottom line by providing production or sales outputs. The public relations practitioners and the corporate communication efforts they offered, however, faced a bleak future, as their contribution towards the tangible assets was very rarely recognised (Kim, 2000:276). The financial services sector however, in which an advisor’s contribution towards the organisational bottom line is easily quantified, started to acknowledge the need for this sector to improve upon its ‘softer’ intangible assets such as client communication and client relationships. The sector believes that communication establishes relationships, and sound client relationships is the only way to sell financial products and services, as people seldom entrust their life earnings or financial dreams to strangers (Christiansen & DeVaney, 1998:7). Public relations practitioners know how to use communication optimally in the quest for building client relationships, and financial services need those skills in order to sell their products and contribute towards the bottom line. These two functions could thus work together towards the achievement of their goals - public relations to prove their bottom line contribution, and the financial services sector towards improving client relationships. These statements led to the general Research Question of this study: “What is the nature of the relationship between (i) corporate communication efforts, (ii) client communication satisfaction and (iii) client relationship satisfaction, and these concepts’ relationship to (iv) client economic contribution, within a financial services organisation?” This Research Question is answered from the systems theory as meta–theory with the support of the strategic communication, excellence and relationship management theories, and Futurum Financial Group (FFG) services as the financial services organisation for this study. A qualitative and quantitative research approach was followed to establish the constructs, and the relationships between the constructs. The Financial Advisors and public relations practitioner in FFG have a good understanding of the need for strategic communication efforts, and a relationship between their efforts and the client communication satisfaction and client relationship satisfaction could therefore be indicated. A further relationship between the client communication satisfaction and client relationship satisfaction and the client economic contribution was also established. Recommendations to improve the situation within FFG included a better focus on database administration, corporate communication consistency, Financial Advisor diligence, and providing clients with more frequent updates regarding their financial situation. The greatest strengths were client–advisor trust and corporate communication professionalism. This study thus contributes to the argument that communication efforts add tangibly, by means of client economic contribution, to the organisation’s bottom line, within the financial services industry. The study furthermore provides some recommendations for the financial services industry to improve their communication skills in order to build client relationships. / Thesis (M.A. (Communication Studies))--North-West University, Potchefstroom Campus, 2011.

The White Paper for Social Services (1997) is the foundation upon which the transformation of social services is built. In order to assist organizations in the paradigm shift which has to be made from the remedial approach to a developmental approach in the rendering of social services, the Financing Policy for Developmental Social Welfare Services was implemented in 1999. The purpose of the study was to evaluate the impact of the Financing Policy (1999) on the social services of a particular community, Atteridgeville in the Gauteng Province. In order to research the impact of the Financing Policy (1999) on the social services in the above mentioned community this study used both social workers and members of the community as respondents. Eight social workers of Non- governmental Organisations (NGOs) as well as twenty four members of the community participated in the study. Data was collected both quantitatively and qualitatively. The findings of the research showed that, although social workers in Atteridgeville endorse the principles of the Financing Policy (1999) the principles are not clearly discernible in the services rendered in the community. Although social workers are very positive about implementation of the Financing Policy (1999), research showed quite clearly that social services rendered in the community focus primarily on statutory services and not on prevention or early intervention. The primary recommendation of this study is that the Department of Social Development take cognicance of the limitations in the implementation of the Financing Policy (1999) as indicated by this study. This knowledge can be implemented in processes being used to reformulate the Financing Policy (1999) as is currently being done. / Dissertation (MSD (Social Development and Policy))--University of Pretoria, 2005. / Social Work and Criminology / unrestricted