Maladministration at the South African Revenue Service (SARS) resulted in the loss of public trust and negative implications on voluntary tax compliance and may encourage taxpayers to partake in aggressive tax planning schemes. This maladministration also resulted in the degeneration of SARS systems whilst technology advanced internationally. Digitalisation at SARS is crucial to address aggressive tax planning that has become more advanced as a result of the mobility of the digital economy. This study used a qualitative research methodology based on exploratory research which involved literature reviews of textbooks and articles in order to provide recommendations of how digitalisation can be adopted by SARS with a specific focus on ensuring the effectiveness of the South African Reportable Arrangements legislation. The operation of the South African Reportable Arrangements legislation was explained in order to benchmark it against the design features and best practices recommended by the OECD in Action 12 of the BEPS project and to highlight how digitalisation can enhance these provisions. Recommendations made considered the current state of digitalisation at SARS, how other countries’ tax administrations have become more digitalised and practical concerns to be borne in mind when deciding the appropriate technology. The study found that there are a handful of recommendations remaining on how South Africa could improve reportable arrangement legislation without unnecessarily increasing the compliance burden. Digitalisation techniques that could be considered are advanced analytics, artificial intelligence, blockchain technology and Application Programme Interfaces. The study proposed, amongst others, that these could be adopted by SARS to be able to gather information from various sources in real time to identify further characteristics of aggressive tax planning, perform completeness checks on reported transactions and re-deploy resources to investigate pre-identified possible reportable transactions. / Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2020. / pt2021 / Taxation / MPhil (International Taxation) / Unrestricted

As a lecturer in the module Orthodontics in the study programme Bachelor of Oral Hygiene, the construct innovative facilitating of learning is the one I adopted as I embarked on a self-transformative journey. This dissertation focuses on the professional development of my practice and the self (me). The self-transformative journey taken was not taken independently but with my students who became my co-travellers and co-constructors engaging in a learning process. Engaging in a learning process meant journeying in the steps of the Action Research cycle(s) and being especially observant of Herrmann’s Whole-Brain® thinking theory and other learning theories such as constructivist learning, cooperative learning, self-regulated learning and the like. / Dissertation (MEd)--University of Pretoria 2020. / pt2021 / Humanities Education / MEd / Unrestricted

Bereavement and grief are life changing and universal experiences. People cope with loss of a loved one in many ways. For some the experience may lead to personal growth and for others it could lead to deterioration in their normal functioning. There is no right way of coping with death. The way a person grieves depends on the personality of that person and the relationship with the person that has died. Grief and loss occurs both at work and at home. However, these days, most people spend more of their time at the workplace than at home. Therefore when a colleague dies or one is grieving a death or a loss, the impact on his or her co-workers can be tremendous. The death of an employee can bring the workplace activity to a halt. Anyone who knew the person will experience some degree of shock and anxiety. However, how a person copes with grief is affected by the person’s cultural and religious background, coping skills, mental history, support systems and the person’s social and financial situation. The workplace could therefore be a significant support system that could help a person to cope with the loss. The manner in which grief and loss are managed in the workplace could determine if the employees’ experiences of this loss is dealt with either positively or negatively. The researcher, through consultations with employees at Umgeni Hospital, has learnt that the employees have within a short time period experienced the loss of several colleagues through traumatic events. Some employees are also struggling to cope with losses in their personal lives. The aim of this study was to investigate the need for an employee bereavement support programme at Umgeni Hospital. The objectives of this study were: <ul> <li> To conceptualize theoretically employee bereavement and its impact in the workplace as well as the support strategies for employees.</li> <li> To conduct an empirical investigation into the need for an employee bereavement support programme at Umgeni Hospital.</li> <li> To provide recommendations to the hospital management on the need for a bereavement support programme at Umgeni Hospital based on the information gained from this research.</li> </ul> A quantitative research approach was used to assist the researcher understand this need. Applied research focusses on problem solving in practice. In this study applied research was used as the findings of this exploratory study determined the recommendations to management on the need for an employee bereavement support programme at Umgeni Hospital. The data collection method was hand delivered questionnaires. The population for the study was 422 employees. However, systematic sampling was used to chose a sample of 70 employees. These questionnaires were pilot tested on 5 employees that did not form part of the actual study. The data was analysed using the SPSS statistical package, interpreted and displayed using table format and various graphical presentations. The goal of the study was to investigate the need for an employee bereavement support programme at Umgeni Hospital. This goal was definitely achieved as the study determined not only that there is definitely a need for an employee bereavement support programme at Umgeni Hospital but also the exact or specific needs of the employees with regards to the programme itself. This study would therefore definitely add value to the hospital and its employees as it will assist hospital management in developing an appropriate bereavement support programme to assist their employees in the future. Copyright / Dissertation (MSW)--University of Pretoria, 2009. / Social Work and Criminology / unrestricted

Thesis (Ph.D.(Nursing Science)) -- University of Limpopo, 2021 / The purpose of this study was to develop and implement a training programme to improve the implementation of the nursing process in public hospitals in the Limpopo Province, South Africa. A mixed-method convergent parallel design was used in this study. Qualitative data were collected from 18 professional nurses using a semi structured one-to-one interview using an interview guide. The quantitative data were collected from 283 professional nurses through a self-administered questionnaire. Qualitative data were analysed using Tesch’s open coding method while quantitative data were analysed using Statistical Package for Social Sciences (SPSS) version 24. The findings were merged using a joint display to determine the extent to which the two data confirm, contradict, or expand. The study was guided by Dickoff, James, and Wiedenbach's Practice Orientated theory and Knowles Adult learning theory. The findings revealed that professional nurses perform their activities following the steps of the nursing process, nurses can implement the nursing process timeously but have problems with some steps of the nursing process. Nurses know the importance of recording but the incomplete recording was found to be a challenge, nurses were not attending in-service training on the nursing process leading to poor implementation of the steps, there were inadequate human and material resources, poor management and administrative support affecting the implementation of the nursing process, nurses do not know about the staff training and development policy and there is no training programme on the nursing process in the hospitals. The study, therefore, recommends that the nursing management support for nurses implementing nursing process; provision of adequate human and material resources; scheduling of continuous in-service training sessions for all categories of nurses; adoption of the short training course developed by the Department of Health in the Limpopo Province for in-servicing professional nurses; nursing process be introduced from the first level of nursing training and be reinforced throughout training; the short course should be included in the curriculum of all undergraduate nurse training, and other researchers to develop a model for effective implementation of the nursing process / University of Limpopo

Financial support is one of the main ways in which the Swedish government can encourage restoration and construction of wetlands. Despite having the tool of financial support for constructing wetlands in place, there is little information on how the support systems are structured and how they compare to each other. Another knowledge gap is the regional variation in wetland construction among counties and how this differs between them.  The purpose of this study is therefore two-part. Firstly, to map and compare the three main financial systems for constructing wetlands in Sweden, namely LOVA (the Local Water Preservation Grant), LONA (the Local Initiative for Nature Conservation) and the RDP (the Rural Development Programme). Results from the national comparison among financial systems shows that the RDP is the significantly most influential grant in wetland construction, whereas LOVA make up 9% and LONA 1% of the sum of hectares of constructed wetlands. These findings are the reason why this study only uses the RDP as a basis for the second purpose of this study, which is to investigate the regional variation in wetland construction. These results reveal two main findings, firstly that Skåne is the county with the most constructed wetlands, both in terms of hectares and number of wetlands. Finally, the purposes of the constructed wetlands which are financed by the RDP, are reviewed in this study. The purposes differ greatly between counties and do not necessarily align with the targets set in the Regional Action Plans.  The reasons for the large variations between counties, the low numbers of constructed wetlands within LONA and the administrative process of the RDP are topics which are recommended to research further.

The concern is often expressed that African churches in general seem to have failed to become self propagating churches – missional churches – that are not living up to the commandment of Jesus Christ to proclaim the gospel of his love to all people in the world. The thesis entitled: Developing a sustainable missionary programme for Black South African Churches, firstly sets out to test this notion, and then – against the backdrop of the mission history of the main Christian traditions in Africa – researches the missionary endeavours of a number of churches in the Gauteng Province of South Africa. Learning from their experience, the researcher then develops his own model for missionary engagement, which may help to empower South African churches in their quest to be true to their missionary calling. In Chapter One the relevance of the thesis is discussed, together with the necessary information on the research problem, the hypothesis, the methodology employed, as well as the definitions of some of the more important terms used in the thesis. Chapter Two focuses on the close relationship that has developed between Church and Mission in the 20th century, taking special note of developments in the following church traditions: Catholic Churches, Mainline Protestant Churches, Orthodox Churches, African Initiated Churches, and Pentecostal/Charismatic Churches. African views on mission during the past centuries were also studied. The researcher further develops a holistic definition of mission which answers to the needs of the church to proclaim the love of Christ in a comprehensive manner, one that makes sense at the beginning of the 21st century. The following topics were defined: The Kerygmatic dimension in mission which involves evangelism, conversion, follow-up, and also reaching across the cultural divide, etc. • The dimension of Diakonia, which refers to poverty alleviation, quest for justice ministry in social issues, the church taking care of the HIV/Aids infected and affected etc. • The Koinonia dimension in mission that includes the planting of churches, ecumenical co-operation, and the nurturing and empowering of the saints for their ministry. • The dimension of Leitourgia in mission which refers to mission as, ultimately, an act of worship, bringing glory to God, and proclaiming His name over all the earth. In Chapter Three, the researcher conducted an empirical study in twenty selected churches in the Gauteng region; that is, in Pretoria, Alexandra, Soweto, Auckland Park, and Sebokeng and Sharpville. The findings in general, confirmed the hypothesis that indeed, for generations, African churches have been introverted, seemingly failing to rise to the challenge of becoming the sending churches in their own right. However, through the findings in this study, it was indicated that there were mitigating factors which prevented black churches from becoming involved in their missional obligation. The following reasons were identified. One issue which continued to stand out is that different views are harboured by the Catholic Churches / Mainline Protestant Churches and Pentecostal / Charismatic Churches with regard to the question: How does one become a Christian? The study indicated that Catholics / Mainline Protestant Churches hold the view that infant baptism, guiding the child towards future repentance and faith in Christ, is the right way, whereas Charismatic / Pentecostal Christians believe that baptism should be limited only to adults who can make an intelligent decision to confess their faith. According to literature review, this argument has existed for many centuries. Other questions that arise are: Do new members regularly join the local church? How are new members attracted to the church? Which difficulties do members have in sharing their faith with others? How practical is one’s faith in day to day activities, such as work, home, school, social life, politics, and etcetera? What is the Christian view of politics? Taking the answers to these questions into consideration, this study indicated that most Christians are not very effective in reaching out to the non-Christian communities within our broader community. Christians often do not reflect the light of Christ, and find it difficult to be the salt of the earth. Regarding the issue of mitigating circumstances that explain the Christian’s lack of missionary élan, a number of reasons were offered, in particular, a deficiency of information as to their calling to be witnesses of Christ, as well as an inadequacy of empowerment and equipment. For many, the notion that all believers share an obligation to be missionaries of Christ, was quite novel. Generally, it appears that involvement in a missionary ministry was open only for specially elected individuals or clergy. On the issue of empowerment of church members, Roman Catholics indicated a high score, but unfortunately, this was not related to a missionary focus. Regarding the question of the socio-political involvement of local churches and their members, the low score was alarming – although progress is being reported in Pentecostal / Charismatic Church circles. Some Christians, however, are still cautious with regards to the issue of their involvement in the socio-political issues of the day. Importantly, the submission that was made by The Evangelical Alliance of South Africa (TEASA) on behalf of the majority of Evangelical, Pentecostal and Charismatic churches to the Truth and Reconciliation Commission (1997) was remarkable. This was a sign of true repentance. However, the question remains: has there been any improvement since that confession? As stated in the previous chapter, the church needs to be equipped for its socio-political witness and involvement. In terms of community service, such as combating unemployment and poverty, the churches indicated some measure of involvement, which is commendable. Many programs have been generated to help the poor, such as soup kitchens, or distribution of clothes to the needy. However, churches in this study realize that they should be more innovative in creating job opportunities in order to alleviate poverty and crime in their communities. With regards to the issue of ecological and environmental challenges, in contrast to the AIC churches, the minimal score of 7% among mainline churches was evidence that these churches are weak in maintaining their environment. It was clear, according to the present study, that as God’s stewards of that which God has entrusted to them, the church should restore and maintain God’s creation. In Chapter Four, a sustainable model which the researcher has developed to enlarge the missional involvement of the local church is presented. The researcher describes a number of strategies which the different mission organizations and churches in the country are employing in terms of kerygma, diakonia, koinonia, and leitourgia. Against this background, the researcher developed his own model / programme for a local congregation based on the findings discussed in chapter three. In the opinion of the researcher, one must differentiate between a missionary church and missional church. For example, the former refers to the traditional way of doing mission which involves a few church programmes and selected individuals who are involved in a local church. In contrast, in the missional church, every member of the church is involved, including the children’s ministry. It was highlighted that the church should return to her core fundamentals regarding the priesthood of all believers and renew her focus on missiology. The stewardship of giving to mission was also discussed. In as much as the churches under consideration indicated a fair amount of giving, it was clear from the ignorance of the respondents towards mission that the funds were geared towards other church related programmes apart from mission. Ultimately, the researcher addressed the needs of the local church by applying all four dimensions of mission in his planning and programmes. Furthermore, it was evident that the clergy and key members of church leadership need to undergo thorough training with regards to these models/principles, so that they in turn could continue the process of training their congregations. In this way a multiplication process takes place, and the church will honour her missionary obligation. Chapter Five summarizes the conclusions, findings, and recommendations for further research of this study. However, some churches indicated that their monthly budget will not allow any extra financial burden since they had to pay salaries to their pastors and cover other church related expenses. Kane (1981: 117) states categorically that all missions, denominational and non-denominational, experience the same common issues since they all find it difficult to raise funds to advance God’s mission. He considers that it is easier to raise support for candidates going into Foreign Service than for those going into home missions. For example, it is easier to raise funds for famine relief than for a missionary enterprise. Certain of the churches under consideration, who indicated their involvement in soup kitchens to the poor, for example, have developed social responsibility programmes that care for the needy of the church and the local community. Indeed, this is excellent, and covers the service dimension of mission. It is always easier to describe physical need – poverty, disease, malnutrition, hunger – than to depict spiritual need. It goes without saying that it is impossible to portray spiritual need in a visual way (Kane 1981: 117). In our South African context, in order to make a mark in our missionary obligation, the church will have to take stewardship seriously. The church should not wait until it is rich before giving towards mission. Church members generally should be faithful in tithing their total income. If one of the churches interviewed in this study is able to give between 50% and 80% of their budget to missions, a classical example, it is possible and can be done, if church leaders have vision and are committed to their missionary obligation. Kane (1981: 118) cautioned us that the churches must never reduce their commitment to world missions. The church will be greatly assisted in her resolve if she remembers, and really believes as the Scripture declares: ‘It is more blessed to give than to receive’ (Acts 20: 35). Kane suggests that ‘[i]f every church member acted on that principle, our financial worries would disappear overnight’. There is a spiritual harvest to those who give sacrificially to the advancement of God’s kingdom. (Galatians 6: 8) states that, ‘he that soweth to the Spirit shall of the Spirit reap life everlasting’. Olford (1972: 73) argues that this text actually means that as we respond to the indwelling Spirit in love, sacrifice, and stewardship, we shall be adding interest to the capital of eternal life which we already have in Christ. Bright, the late founder and president of Campus Crusade for Christ (a mission organization), who was concerned about believers who do not take their stewardship responsibilities seriously, asserted: I am amazed at the life-style of the average Christian, a life-style that differs little from that of non-believers in terms of attitudes, actions, motives, desires and words. Many Christians are experiencing financial difficulty, emotional turmoil, even physical illness as a result of the kind of seed they are sowing. Unlike Job, who suffered for the glory of God, they are being disciplined for sowing un-righteously, as was King David after he committed adultery and murder (1 Samuel 25). It should be noted that God controls the returns because he owns everything. He knows us and our motives in our giving, and he is the one who returns a harvest of blessing to us. Conversely, Scripture reveals that we can add to our spiritual capital by continual enrichment as a result of our generosity and the ministry of giving to God’s mission. Smith (1959: 61-62) used a ‘Faith Promise’ which he regards as a Pauline method of raising funds for mission. From the Scriptures, chapters 8 and 9 of 2 Corinthians (in Living Letters) are normally referenced in this regard. In terms of a ‘Faith Promise Offering’, the individual has to pray about it and ask God how much he/she would have to give, and then trust God for the amount. Month by month, the individual goes to God in prayer and asks Him for the amount promised, and waits upon the Lord until God provides the amount. Smith considers that this is the offering that brings blessings. One or two churches known to the researcher are still using this method to support their missionary work. Vargo (1995: 20) states that the failure of many churches is, unfortunately, due to a lack of budgeting, which results in frustration and distress for many church leaders. He further warns that, if budgeting is done correctly, it is time consuming, but the dividends are incomparable. It involves making numerous assumptions and obtaining considerable cooperation and promises from the people. Importantly, for the vast majority of churches, the benefits of sound budgeting will outweigh all the associated problems that may be anticipated. The following are the ten reasons why budgeting is important for any churches, since it: • Formalises planning; • Reduces emotion-charged discussion; • Is a basis for performance evaluation; • Is a basis for control; • Assists in communication and coordination; • Gets members involved; • Increases the commitment to giving; • Generates confidence in the church’s leadership; • Allows for continued operation when cash receipts and disbursements are mismatched; and • Allows time to lend or borrow prudently (Vargo 1995: 20-24). It is vitally important that churches prepare budgets for the smooth running of their financial operations. This is one area that cannot be ignored by the church as it forges ahead with its missionary obligations. Unfortunately, failure to budget has contributed to the death of many churches in our communities. The churches will be helped in doing their strategic planning as this is one of the findings in this study. Much time should be spend with church leaders in doing a strategic planning in view of developing their own goals and objectives which will guide their every action, especially their missional obligation. It is noted that without proper planning, goals are dreams, objectives are hazy, programmes are vague, priorities are confused, and evaluations impossible (Vargo 1995: 16). Callahan noted in his famous book entitled: Twelve Keys to an Effective Church that The first and most central characteristic of an effective, successful church is its specific, concrete, missional objectives…’specific’ refers to the fact that the local congregation has focused its missional outreach on a particular human hurt and hope – for example, by being in mission with alcoholics and their families, with housebound elderly, or with epileptics and their families. Missional outreach is not best accomplished by developing a purpose statement or some generalized approach to a given age group in the surrounding area. Nor is mission best accomplished by the church seeking to engage in helping everyone with everything. The church that does that ends up helping anyone with anything.…Objectives refers to missional direction stated in a sufficiently clear fashion that it is possible to know when they have been achieved … The local church that is effective … has moved forward toward the substantial accomplishment and achievement of very clear, intentional goals. The effective congregation is not engaged in wishful thinking with a generalized purpose or goal statement that just lists its sentiments to do something noble, worthwhile, and helpful (1983: 1-2). Vargo (1995: 17) argues that, as churches operate as non-profit sectors, and usually with a large cadre of volunteers who need focus, it is essential that they plan more effectively in order to reach maximum results. He further outlines his proper planning formula as follows: • Identify needs; • Stating goals – statement of intent, general purpose, or broad direction; • Stating objectives – the desired ends that are to be achieved in a specific period of time; • Being specific ( as opposed to generalizing); • Establishing priorities; • Being able to evaluate progress toward reaching goals and objectives; • Considering both short-term and long-term perspectives. My strategic planning process has been adapted from Athletes in Action (Campus Crusade for Christ Outreach Strategies to Sports). The strategy is user friendly and can be adapted to different ministries such as those in churches, university campuses, the field of sports etcetera. I argue that churches under consideration need a strategy as they focus on missionary endeavour. / Thesis (PhD)--University of Pretoria, 2008. / Science of Religion and Missiology / unrestricted

Magister Curationis / Background: A preceptor is defined as a specialized tutor who gives practical training to the student in the practice settings. Preceptors are frequently used to orientate nursing students to prepare them for their duties as professional nurses. In the Western Cape Province professional nurses attend a training programme to prepare them for the role of preceptor. Following the training it is unclear how the trained nurse preceptors' perceive their preparation for the role. The perceptions of preceptors may also influence their commitment to their role. Aims and Objectives: The purpose of this study was to explore the interrelationships among preceptors' perceptions of benefits and rewards of, support for and commitment to the role. A conceptual framework guided the study which replicated previous studies that explored nurse preceptors' perceptions. Research Methodology: A descriptive, correlational design was used in this study to address the research questions. A quantitative approach was used to establish the perceptions of nurse preceptors' benefits, support and commitment to the role. The convenience sample was drawn from the preceptors (n=60) who completed the preceptor training programme at the University of the Western Cape. Instrumentation for the study included the following scales: Preceptor's Perceptions of Benefits and Rewards Scale, the Preceptor's Perceptions of Support Scale and the Commitment to the Preceptor Role Scale. Data analysis was performed through SPSS 20.0 to produce both descriptive and inferential statistics and to establish the relationships between the variables. Results and Recommendations: Statistical significance was examined and correlation between variables were analysed. The findings indicated that nurse preceptors were committed to their role: the workload of nurse preceptors needs to be refined and in-service training should be given to the nursing staff in relation to the goals of the nurse preceptor in the clinical and education units. The findings of this study will add to what is known about preceptors' perceptions and may assist in guiding the evaluation of the preceptorship programme. In addition, the results may inform nurse managers about the perceived benefits, rewards and support required by preceptors, thus adding to the body of knowledge about clinical teaching and learning. Ethical Considerations: Ethical clearance was sought from the Ethics Committee of the University of the Western Cape and informed consent was obtained from the participants. iv

UNIVERZITA KARLOVA Fakulta sociálních věd Institut politologických studií Bc. Anna Hlaváčková ZELENÁNÍ POLITICKÝCH STRAN - ADOPCE ENVIRONMENTÁLNÍ POLITIKY PARLAMENTNÍMI STRANAMI V ČESKÉ REPUBLICE Diplomová práce Praha 2011 Autor práce: Bc. Anna Hlaváčková Vedoucí práce: PhDr. Petr Just, Ph. D. Rok obhajoby: 2011 Bibliografický záznam: HLAVÁČKOVÁ, A., Zelenání politických stran - Adopce environmentální politiky parlamentními stranami v ČR, Diplomová práce, Univerzita Karlova, Fakulta sociálních věd, Institut politologických studií, Vedoucí diplomové práce PhDr., Petr Just, Ph. D., Praha 2011, 177 s. Anotace: Diplomová práce "Zelenání politických stran - Adopce environmentální politiky parlamentními stranami v České republice" se zabývá fenoménem zelenání univerzalistických poltických stran ve smyslu jejich postupné adopce environmentální politiky do volebních programů. Objektem zkoumání jsou programy českých parlamentních stran podle výsledků voleb do Poslanecké sněmovny Parlamentu České republiky v červnu 2010. Problematika je zkoumána z kvantitativního i kvalitativního komparativního hlediska, snaží se odhalit trendy v přijímání environmentální politiky do programových dokumentů a popsat jednotlivé postoje českých parlamentních stran k zelenému programu. Práce dále zkoumá vztah této programové změny k...

Masters in Public Administration - MPA / This study investigates problems around provision of social housing with a specific focus in social housing programmes in South Africa. Research is looking at challenges faced by the municipality in making sure housing beneficiaries receive houses of their own. This challenge arises from the ability of government to provide enough and adequate houses to people with housing demand. The government has promised to provide for each citizen a roof over their head however the apparent housing allocation and distribution process has been slow with some parts of the society being excluded from the housing subsidy. Since 1994 after democracy took place, the government has built 1 million houses however this was not enough to secure houses for all, as many individuals are still living in shacks with little or no access to basic services. This paper looks at the challenges and experiences in social housing learnt by housing beneficiaries mainly in the Siyanyanzela Informal Settlement.

Magister Artium (Psychology) - MA(Psych) / Transformations in education policy following the establishment of a democratic South Africa have resulted in a marked increase in first-generation students in the country’s higher education institutions. While broadening access to higher education certainly represents a positive shift, student success rates at South African higher education institutions are of great concern. The literature globally points to a wide range of challenges experienced by first-generation students that place them at risk of not completing their education. These include financial stress, poor social support, isolation and marginalisation, cultural adaptation challenges, and greater family and work responsibilities. There is, however, a significant gap in the South African literature pertaining to the challenges experienced by first-generation students.