During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

The introduction of the private vehicle in urban communities (towns and cities) resulted in numerous urban problems experienced in the developed and developing world. These include, inter alia, economic inefficiency due to traffic congestion; a high mortality rate relevant to vehicle users and non-vehicle users; air & noise pollution and overall poor quality of life for residents. As part of the literature review, it was found that the level of urban problems experienced will intensify and worsen, if sustainable transportation systems were not introduced in urban areas. These predictions were made based on the following three factors: * The increase of the world population – It was predicated that the world population will increase by 2.3 people billion between 2011 and 2050. The total world population is therefore expected to be 9.3 billion in 2050. * The urbanisation rate experienced – It was predicated that the entire world population growth, along with an additional 300 million people, will be absorbed by urban areas between 2011 and 2050. Urban communities will therefore accommodate 6.2 billion people, or 67% of the world population, in 2050. * The level and growth in private vehicle ownership – The developed world consists of a high level of vehicles per 1 000 residents (655 in 2010), but experienced a decline in growth of 0,8% between 2005 and 2010. Contrary to the developed world, the developing world had a low level of vehicle ownership per 1 000 residents (128 in 2010), but experienced an increase of 21.9% between 2005 and 2010. Apart from the above data, the literature review introduced planning theories and international as well as national policies. The three planning theories that were researched each revealed ten principles of sustainable alternative transportation measures for an unsustainable private vehicle orientated urban area. These sustainable measures were used to introduce the option of a sustainable non-motorised transportation system to the demarcated study area. The three planning theories researched were: * The Smart growth theory * New urbanism, and * Pedestrian mall developments. International and national policies were scrutinised to obtain a point-of-view on how different countries, cities, spheres of government and type of documentation addressed non-motorised transportation developments. The examination of the policies also provided insight on how South African spheres of government were addressing non-motorised transportation in South African urban communities, if at all. The international policies include the “Share the road” document compiled by the United Nations in 2010; Mount Rainier Town Centre Urban Renewal Plan (2005) (USA) and Ottawa’s Transport Master Plan (2008) (Canada). The South African policies included the National Non-motorised Transportation Policy (2008); National Transport Master Plan (2011); Northern Cape Provincial Spatial Development Framework (2012) and //Khara Hais Spatial Development Framework (2012) (local municipality). Following the literature review, is an empirical study consisting of 2 sections. Firstly, a pilot study, which consists of international and local examples, was researched. These examples were identified as they consist of vehicle-free areas within the central business district. The success of the vehicle-free developments was measured and the information utilised to guide recommendations for the demarcated study area within the town of Upington (case study). Pilot study examples include Copenhagen, Denmark; Ghent, Belgium; Santa Monica, USA and Cape Town, South Africa. Secondly, a case study was analysed. A study area within the South African town of Upington, Northern Cape Province was demarcated. The status quo of relevant aspects, including but not limited to; the climate, coverage, parking, road hierarchy and transport modes were obtained and analysed. This analysis was conducted in order to establish a) if the study area experienced urban transport related problems and b) if the implementation of a non-motorised transport system will be more sustainable for the general public of Upington, as opposed to the current private-vehicle dependable system. Inputs from Town Planners were also obtained in order to obtain a multi-dimensional point-of-view. In the conclusion of the researched study it was found that a) the planning theories have been successfully implemented in the examples of the pilot studies and therefore these principles could apply to the demarcated study area in Upington. b) International policies addressed non-motorisation developments more comprehensively than the South African policies. Shortages especially existed at the provincial and local spheres of government where implementation should take place. c) Through the analysis of the case study it become evident that the demarcated study area within Upington was burdened by private vehicle orientated transport problems. However, the analysis also indicated that the study area has the potential to make a successful transition from being dependable on unsustainable private vehicles to sustainable non-motorised transportation. Finally, tailor-made recommendations (based on information derived from planning theories, policies, pilot study and case study) were made for the study area situated within Upington. These recommendations include the phased development of a pedestrian-only area, the development of parking garages (outside the pedestrian area), which are linked to the pedestrian-only area and the development of a public transportation system by means of busses. / MArt et Scien (Urban and Regional Planning), North-West University, Potchefstroom Campus, 2014

School science education prepares learners to study science at a higher level, prepares them to follow a career in science and to become scientific literate citizens. It is the responsibility of the educator to ensure the learners’ conceptual framework is developed to the extent that secures success at higher level studies. The purpose of this study was to test the effectiveness of conceptual change teaching strategies on the conceptual development of grade 11 learners on Newton’s second law of motion. The two strategies employed were the cognitive conflict strategy and the development of ideas strategy. A sequential explanatory mixed-method research design was used during this study. The qualitative data were used to elucidate the quantitative findings. The quantitative research consisted of a quasi-experimental design consisting of a single-group pre-test–post-test method. During the qualitative part of the research a phenomenological research approach was utilised to gain a better understanding of participants’ learning experiences during the intervention. The quantitative research made use of an adapted version of the Force Concept Inventory (FCI). The data collected from the pre-test were used to inform the intervention. The intervention was videotaped and the video analysis or qualitative data analysis was done. After the intervention the post-test was written by the learners. Hake’s average normalised learning gain <g> from pre- to post-scores was analysed to establish the effectiveness of the intervention. The two sets of results (quantitative and qualitative) were integrated. Information from the qualitative data analysis was used to support and explain the quantitative data. The quantitative results indicate that there was an improvement in the students’ force conception from their initial alternative conceptions, such as that of an internal force. Especially the learners’ understanding of contact forces and Newton’s first law of motion yielded significant improvement. The qualitative data revealed that the understanding of Newton’s second law of motion by the learners who partook in this study did improve, since the learners immediately recognised the mistakes made when confronted with the anchor concept. The cognitive conflict teaching strategy was effective in establishing the anchor concept of force which proved to be useful as bridging concept in the development of ideas teaching strategy. The data from both datasets revealed that the cognitive conflict teaching strategy for the initial part of the intervention was effective. It was evident that for development of the idea teaching strategy the two data sets revealed mixed results. Recommendations were made for future research and implementation of conceptual development teaching strategies. / MEd (Natural Sciences Education), North-West University, Potchefstroom Campus, 2014

Metacognition is commonly understood in the context of the learners and not their teachers. Extant literature focusing on how Mathematics teachers apply their metacognitive skills in the classroom, clearly distinguishes between teaching with metacognition (TwM) referring to teachers thinking about their own thinking and teaching for metacognition (TfM) which refers to teachers creating opportunities for learners to reflect on their thinking. However, in both of these cases, thinking requires a language, in particular appropriate mathematical language to communicate the thinking by both teacher and learners in the Mathematics classroom. In this qualitative study, which forms part of a bigger project within SANPAD (South Africa Netherlands Research Programme on Alternatives in Development), the metacognitive skills and mathematical language used by Mathematics teachers who teach at two township schools were interrogated using the design-based research approach with lesson study. Data collection instruments included individual interviews and a trigonometric assessment task. Lessons were also observed and video-taped to be viewed and discussed during focus group discussions in which the teachers, together with five Mathematics lecturers, participated. The merging of the design-based research approach with lesson study brought about teacher-lecturer collaboration, referred to in this study as the Mathematics Educators’ Reflective Inquiry (ME’RI) group, and enabled the design of a hypothetical teaching and learning trajectory (HTLT) for the teaching of trigonometric functions. A metacognitive performance profile for the two grade 10 teachers was also developed. The Framework for Analysing Mathematics Teaching for the Advancement of Metacognition (FAMTAM) from Ader (2013) and the Teacher Metacognitive Framework (TMF) from Artzt and Armour-Thomas (2002) were adjusted and merged to develop a new framework, the Metacognitive Teaching for Metacognition Framework (MTMF) to analyse the metacognitive skills used by mathematics teachers TwM as well as TfM. Without oversimplifying the magnitude of these concepts, the findings suggest a simple mathematical equation: metacognitive skills + enhanced mathematical language = conceptualization skills. The findings also suggest that both TwM and TfM are required for effective mathematics instruction. Lastly the findings suggest that the ME’RI group holds promise to enhance the use of the metacognitive skills and mathematical language of Mathematics teachers in Mathematics classrooms. / PhD (Mathematics Education), North-West University, Potchefstroom Campus, 2014

The ongoing debate about the capacity of distance learning (DL) to assist in the development of teaching skills and to improve teaching practice is the focus of many inquiries in the field of teacher education. The practice-based nature of Foundation Phase teaching poses unique challenges for professional development of teachers through DL programmes. In order to address inadequacies identified in the literature and previous research, a practical component was designed and included in the revised version of the Advanced Certificate: Education - Foundation Phase, as part of a bursary project. In 2011 the Northern Cape Department of Education (NCDoE) enrolled 50 practising Foundation Phase teachers for this distance learning programme as the first of three cohorts in the bursary project. A learning portfolio and audio-visual resources, designed according to principles derived from previous research and related literature, formed part of this practical component. The aim was to support teacher applied competence through developing pedagogical content knowledge, self-directedness, and a professional attitude, and through guiding the application of new knowledge and skills in practice. The completed portfolios further served as an instrument for the assessment of teacher performance with regard to applied competence. The purpose of this study was to evaluate the value of the practical component of the revised Foundation Phase ACE programme delivered by the NWU via distance learning with specific focus on the way this component facilitates the development of applied competence and the way the portfolio provides for the assessment of professional classroom competencies of practising Foundation Phase teachers. The study further aimed to put forward a model for the development of applied practice based on the findings of the study. In order to attain the aims of the study, the literature was explored to firstly determine the elements which contribute to applied competence in effective teacher professional development programmes. The literature was further explored to determine what the body of scholarship indicates with respect to programme design features that support applied competence in DL programmes for teacher professional development. An implementation evaluation study was then conducted on the programme by collecting data from 50 Foundation Phase teachers as the first of three cohorts enrolled for the bursary project. Data were primarily collected through multiple qualitative methods including a focus-group interview, individual interviews, written expectations as well as open ended questions of questionnaires. Descriptive data were also collected through semi-structured questionnaires. Qualitative data were analysed through content analysis to determine the theoretical and conceptual implications of the profile and teaching context of the Northern Cape Foundation Phase teacher enrolled for the DL Foundation Phase ACE programme, the expectations of these teachers regarding the way the practical component would support their applied competence in their contexts, and the teachers’ experiences of the way the programme component supported the development of their applied competence. The study further determined the extent to which the learning portfolios interrogate the elements of applied competence. Quantitative data collected through semi-structured questionnaires were statistically analysed and served to support the interpretation of qualitative data. The investigation was approached from a constructivist paradigm; an approach that falls under an interpretivist philosophical orientation. Although quantitative methods were used to gather descriptive statistical data in support of the qualitative data, the study is grounded in qualitative research methodology where the concern is with the formative evaluation of the DL programme component The findings strongly confirm the value of such a practical component as part of a DL programme to support the elements of applied competence. However, the way the programme accommodates teacher profiles and teaching contexts will greatly influence the sustainability of the programme outcomes in practice. The findings further show that the portfolio as instrument for the assessment of applied competence requires careful planning and should provide strong guidance in the reflective process to support sustained outcomes of the programme in practice. A suggested model for a DL programme for the professional development of Foundation Phase teachers is based on the findings of the study. / PhD (Curriculum Development Innovation and Evaluation), North-West University, Potchefstroom Campus, 2015

Summaries in English and Afrikaans / Any loss in an adolescent's life may lead to shattered dreams. Therapists, who work with adolescents who have experienced a loss must support and guide them to develop an awareness of their needs, impulses and dreams. Therapists must furthermore be aware of the factors that contributed to a turning point for the adolescents who managed to recreate their dreams. Adolescents' dreams are influenced by the current circumstances in South Africa, as well as their parents' perceptions and parenting styles. The loss of what could have been, after a loss, must also be addressed. The gestalt therapist establishes the process of awareness in the here-and-now. Furthermore, the adolescent must be guided to accept responsibility for his own choices and to purposeful create a new life dream. / Enige verlies in adolessente se lewens kan lei tot verbrokkelde lewensdrome. Terapeute wat werk met adolessente wat 'n verlies ervaar het, moet hul ondersteun en begelei sodat hulle bewustheid kan ontwikkel van hul behoeftes, drange en drome. Terapeute moet verder bewus wees van die faktore wat 'n keerpunt meegebring het by die adolessente wat wei hul drome kon herskep. Adolessente se lewensdrome word beinvloed deur die huidige omstandighede in Suid-Afrika, sowel as deur hul ouers se persepsies en ouerskapstyl. Die verlies aan dit wat kon wees, na afloop van 'n verlies moet dus ook aangespreek word. Die gestaltterapeut bewerkstellig die bewusmakingsproses in die hier-en-nou. Verder moet die adolessent gelei word om verantwoordelikheid te neem vir sy eie keuses en om doelbewus 'n nuwe lewensdroom te skep. / Social Work / M. Diac. (Play Therapy)

Text in Afrikaans / Hierdie navorsing het ten doel om die verband tussen organisasieklimaat en werksmotivering te bepaaL Organisasieklimaat is met die Organisasiediagnosevraelys (ODV) gemeet en werksmolivering is met die Verwagtingsmotiveringsvraelys (VMV) gemeet, 'n skaal wat gefundeer is in die teoretiese model van Edward E Lawler, III, en deur die navorser aangepas is vir die steekproef en deur faktorontleding valideer is. Die interalcsie deur biografiese en organisatoriese veranderlikes (ras, geslag, hierargiese posvlak, werkspan, ouderdom en diensjare) is dear ontleding van variansie en korrelasieontleding ondersoek. AI die korrelasies tussen die hoofdimensies van organisasieklimaat en werksmotivering, met die uitsondering van valensie, ondersteun die navorsingshipoteses met totale organisasieklimaat en totale werlcsmotivering (volgens die Lawler-formule) se korrelasie gelyk aan 0,549 teen die 0,01 peil. Deur stapsgewyse regressie-ontleding is twee dimensies van organisasieklimaat, naamlik taakeienskappe asook bestuur en leierskap, gebruik om totale werksmotivering volgens Lawler se formule te voorspel. Ongeveer 30% van die variansie van werksmotivering is hierdeur voorspel. / The objective of this research is to determine the relationship between organisational climate and work motivation. Organisational climate was measured by the Organisational Diagnostic Questionnaire (ODQ), and work motivation was measured by the Expectancy Motivation Questionnaire (EMQ), a scale based on the model of Edward E. Lawler, III, and validated by means of factor analysis for the population. The interaction of the biographical and organisational variables on the main variables was studied by means of ANOVA as well as correlations. The correlation between total organisational climate and total work motivation (calculated according to the Lawler formula) was 0,549 at the 0,01 level, thus supporting the research hypothesis. By following the stepwise regression analytical procedures, the two dimensions of organisational climate (task characteristics and manager/leadership) used to forecast work motivation (as calculated by the Lawler formula), explained 30% of the variance of work motivation. / Industrial and Organisational Psychology / MCOM (Industrial and Organisational Psychology)

Afrikaans text / Die studie ondersoek die leemte aan teoreties gefundeerde riglyne om pleegouers in die bekendmakingsproses van hulle kind se MIV-positiewe status te ondersteun Die studie geskied binne die teoretiese raamwerk van ʼn intervensienavorsingsmodel. In die empiriese navorsing is die vrese en probleme van pleegouers by die bekendmakingsproses ondersoek. Daar is bevind dat hierdie vrese en probleme in ag geneem moet word in die beoogde riglyne. Die kognitiewe ontwikkeling van die kind is deur middel van ʼn literatuurstudie ondersoek om vas te stel watter kennis, denke en inligting die kind op verskillende ouderdomme begryp. Daar is bevind dat kinders wat MIV-positief is, moontlike agterstande ondervind en dat die riglyne gevolglik gebaseer moet word op die toenemende ontwikkeling van die kind, met begrip vir individuele ontwikkelingsverskille. Voorts is bevind dat pleegouers se eie gereedheid ʼn belangrike rol speel. Alhoewel die pleegouer die bekendmakingsproses self moet aanvoer en hanteer is dit belangrik dat die pleegouers deur ʼn interdissiplinêre span ondersteun en begelei sal word. / This study investigates the absence of theoretical grounded guidelines to support foster parents when disclosing paediatric HIV. The study was done within the theoretical framework of an intervention research model. The empirical research investigated the fears and problems experienced by foster parents during the disclosure process. It was found that these fears and problems should be taken into account when compiling guidelines. The child‟s cognitive development was researched by way of a literary study in order to determine what knowledge, thoughts and information the child is able to grasp at different ages. It was found that children who are HIV positive could possibly lag behind and that the guidelines should therefore be based on the accumulative development of the child, with consideration given to individual developmental differences. Furthermore, it was established that foster parents‟ own readiness plays an important role. For this reason the foster parents should be supported and guided by an interdisciplinary team, but that they themselves should take care and execute the process of disclosure. / Social Work / M. Diac. (Spelterapie)

Gehaltediens lei tot effektiwiteit in enige organisasie. Die meting hiervan behoort 'n prioriteit te wees, maar geskikte, gevalideerde, wetenskaplike meetinstrumente hiervoor bestaan nie. Die algemene doel van die navorsing was die validering van 'n gerekenariseerde simulasietegniek ("Business Principles Orientation") vir die meting van klientediensvaardighede. In die literatuuroorsig is klientediens gedefinieer en vyf dimensies van gehaltediens gei:dentifiseer. Deur empiriese navorsing is die gerekenariseerde simulasietegniek ("Business Principles Orientation") se meting van klientediensvaardighede bepaal, deur dit afte neem op 'n steekproef van 28 kassiere in 'n supermark. Hierdie instrument is gekorreleer met die Servqual-vraelys. Die resultate dui op 'n swak verband tussen die veranderlikes van die Servqual-vraelys en gerekenariseerde simulasietegniek. Hiervolgens is die gerekenariseerde simulasietegniek en die ontwikkelingsverslag wat dit verskaf, nie geldig in die meting van klientdiensvaardighede nie. Aanbevelings ten opsigte van die instrument se verdere verfyning en navorsing word geformuleer. / Quality service leads to effectiveness in any organisation. The measurement of effectiveness should be a priority, but suitable, valid and scientific measurement instruments for this purpose does not exist. The general aim of the research was the validation of a computerized simulation technique ("Business Principles Orientation") for the measurement of client service skills. In the literature survey, quality service was defined and five dimensions of quality service identified. In the empirical research the measurement of client service skills through the use of the computerized technique ("Business Priciples Orientation"), was determined by testing it on a sample of 28 cashiers from a supermarket. This instrument was correlated with the Servqual-questionaire. The results show little correlation between the variables of the Servqual questionaire and computerized simulation technique. In terms hereof the computerized simulation technique and development report that it provides, is not valid in the measurement of client care skills. Recommendations for further refinement and research pertaining to this instrument is formulated. / Industrial & Organisational Psychology / M.A. (Bedryfsielkunde)

Summaries in Afrikaans and English / The promotion of multi-cultural education and the upliftment of milieu disadvantaged children are closely related to each other, and is presently an important issue in the South African educational system. Poor knowledge of milieu disadvantaged children and multi-cultural education result in the loss of valuable learner potential and the non-fulfilment of the education policy. In this study, the promotion of self-actualisation of milieu disadvantaged children within a multi-cultural education system is discussed from a psychological-educational perspective. Attention is given to the problems and issues that play a defining role in the implementation of such an educational system. The influence of the environment en the development and functioning of milieu disadvantaged learners is investigated further. Qualitative research is done to identify the developmental areas where most problems occur. Finally, recommendations are made to the government, teachers and parents that ~an serve as guidelines to promote the selfactualisation of these learners. / Die bevordering van multikulturele onderwys en die opheffing van die milieu-geremde leerder hou nou verband met mekaar, en is tans 'n belangrike vraagstuk in die Suid-Afrikaanse onderwyssisteem. Gebrekkige kennis van milieu-geremdheid en multikulturele onderwys veroorsaak dat leerderpotensiaal verlore gaan en die onderwysbeleid nie uitgevoer word nie .. In hierdie studie word die bevordering van selfaktualisering van milieu-geremde leerders binne 'n multikulturele onderwyssisteem vanuit 'n opvoedkundig-sielkundige perspektief bespreek. Aandag word geskenk aan die problema en faktore wat 'n bepalende rol by die suksesvolle implementering van 'n multikulturele onderwyssisteem speel. Die invloed van die omgewing op die ontwikkeling en funksionering van milieu-geremde leerders word verder ondersoek. Kwalitatiewe navorsing is gedoen om die ontwikkelingsareas waar die meeste problema ervaar word, te identifiseer. Laastens word aanbevelings aan die regering, onderwysers en ouers gemaak wat as riglyne kan dien om die selfaktualisering van hierdie leerders te bevorder. / Educational Studies / M. Ed. (met spesialisering in Voorligting)