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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Koinonia as teologiese raamwerk in Paulus se hantering van die probleemkwessies in 1 Kor 5-6 en 8:1-11:1 (Afrikaans)

De Wet, Burgert Wynand 02 November 2005 (has links)
This thesis sets out to proof that Paul advised the Corinthians, at least prominently, from a Christ-centred koinwniva frame of mind when addressing their issues in 1 Corinthians. Firstly it has been established that the koinwniva word group may be defined within the nuances of a dynamic relationship. Secondly the study has compiled, with this definition in mind, at least 47 of the most prominent koinwniva elements as found throughout the Bible, with special focus on the New Testament. These elements have then been organised in a koinwniva defined theological framework so that it could be easily accessible for further study into the way Paul might have used them later on in 1 Corinthians. The study then continued not only to point out the important role of 1 Cor 1:1-9 in the Corinthian letter, but also to show how the themes still to be addressed are actually being set in a koinwniva frame of mind. Furthermore, the role of 1:9, as nexus, combined with the specific reference to koinwniva with Christ has also been stressed. In doing so Paul actually supply us with what could be called a “key” to unlock other koinwniva elements in the rest of 1 Corinthians without encountering the koinwniva term as such. So, armed with this “key” and our carefully defined koinwniva theological framework, 1 Cor 5-6 and 8:1-11:1 have been selected as test cases in proving the hypothesis as true. After the issues that Paul encountered in these chapters have been clarified and his responses exegetically laid out, it has been shown in every textual unit, within the designated macro units, that Paul most definitely put koinwniva with Christ in the focus of each suggested solution. Through this “key” other relevant referrals were then made to one or more of the 47 koinwniva elements from the previously compiled koinwniva theological framework. Realising that the koinwniva dynamics featured consistently behind Paul’s suggestions to the Corinthians, led to the conclusion that Paul extensively tapped into a Christ-centred koinwniva dynamic as a prominent frame of mind to address some of the key issues featuring in 1 Corinthians. / Thesis (PhD (New Testament Studies))--University of Pretoria, 2006. / New Testament Studies / unrestricted
2

Tax risk management : a framework for implementation

Jansen van Rensburg, Leon 15 August 2013 (has links)
This study attempted to establish a tax risk framework (TRF) with guidelines to equip parties concerned in a business environment with the necessary tax risk management (TRM) skills and knowledge .Countries obtain a significant part of their financing from taxes. Regardless of normal risks within a business environment, there are also payable taxes to be dealt with. Existing procedures in businesses do not have a TRM-function. Control Environments in businesses do not necessarily have a TRM component. As tax is the single main contributing expense on the income statement bottom-line, it is imperative that it should be included in the risk assessments. TRM is the process of understanding, interpreting and implementing tax laws in order to mitigate tax risks. The basic definition of TRM is to apply tax laws to such an extent that the minimum amount of tax is paid, whilst adhering to the law. A TRM-framework must comply with international reporting standards and governance. Existing frameworks, guidelines and policies available on risk management do not cover the specific area of tax, which complicate the establishment of a single framework. SARS is changing its auditing approach and joining hands with taxpayers, trying to determine their ways in managing tax risks. Grey areas in legislation cause loopholes and misinterpretations – leading to incorrect calculations, risks and incorrect amounts of taxes being paid. More companies in South Africa expand their business activities to Africa from which export/import tax issues arise. A proper TRM framework will enable persons to estimate risks the moment they make a new deal. This will save a great deal of time and money. AFRIKAANS : Die doel van hierdie voorlegging is om ‘n raamwerk vir belastingrisiko met riglyne aan betrokke partye in besighede voor te stel. Dit sal hulle toerus met die nodige vaardighede om belastingrisiko’s te identifiseer en te hanteer. Lande se enkele grootste bron van finansiering is vanuit belasting. Afgesien van normale risiko’s in `n besigheid is daar ook die kwessie van betaalbare belasting wat bestuur moet word waarvoor huidige besigheidstelsels nie voorsiening maak nie. Vanweë die feit dat belasting die enkele grootste uitgawe op die inkomstestaat is, is dit van kardinale belang dat dit deel vorm van die risiko assesserings proses in besigheid. Belastingrisikobestuur behels die begrip, interpretasie en implementering van belastingwette om risiko’s te verminder. Die minimum belasting moet betaal word, maar belastingwetgewing moet steeds nagekom word. Hierdie raamwerk vir belastingrisikobestuur moet egter steeds aan internasionale verslagdoening standaarde voldoen ten einde finansiële inligting aan te meld en te reguleer deur middel van goeie korporatiewe beheer. Bestaande raamwerke, riglyne en beleide rakende risikobestuur maak nie spesifiek vir belastingrisiko’s voorsiening nie wat die daarstel van ‘n afsonderlike belastingraamwerk bemoeilik. Die Suid-Afrikaanse Inkomste Diens is besig om die benadering van oudits te hersien en ‘n nouer verwantskap met belastingbetalers te sluit ten einde hul bestuur van belastingrisiko’s te bepaal. Grys areas in wetgewing veroorsaak skuiwergate en verkeerde interpretasie met foutiewe berekenings, risiko’s en betalings. Al hoe meer besighede in Suid-Afrika brei hul sakebelange na Afrikalande uit, waaruit invoer-/uitvoerkwessies rakende belasting ontstaan. ‘n Deeglike risikobestuursplan wat belastingkwessies aanspreek, sal die rolspelers instaatstel om risiko’s onmiddellik te bepaal sodra ‘n transaksie gesluit word. Sodoende kan tyd en geld bespaar word. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted
3

'n Sistemiese ondersoek na aanvanklike beroepskeuse van graad 12-leerders

Van der Vyver, Amanda 12 1900 (has links)
Thesis (MEdPsych (Educational Psychology)--University of Stellenbosch, 2009 / ENGLISH ABSTRACT: This research study was done in order to get a better picture of the meaning that Grade 12 learners attach to the systemic influences with regard to their initial career choice. The researcher also inquired into the contribution that the subject Life Orientation plays in the Grade 12 learners' initial career choice. Since the start of the twentieth century career choice has been viewed as the most important decision in an individual's life. Post modern career theoreticians allege that the process of decision-making regarding a career is a constant one in which an individual must adapt to changes in the world of work throughout the course of his/her life. The individual is a system of intrapersonal variables which are constantly in interaction with the variables in his/her environment. Due to this interaction the Systems of Influence influences the individual in the making of his/her career choice during the whole course of his/her life. The Individual, Social and Environmental/Societal Systems of Influence also interact with one another. Since the circumstances of South Africans are so diverse, it is probable that learners from different circumstances will experience different influences when making career choices. It is necessary that these systems of influence must be examined so insight can be gained into the way learners make career choices. This information can help career counsellors and teachers to successfully assist learners when making career choices. The research was done at the hand of a qualitative study. Data was gathered by means of three data sources, namely focus group interviews, the drawing of lifelines and the completing of My Systems of Career Influences (MSCI) questionnaires. The responses gathered from the Grade 12 participants produced meaningful insights with regard to the role of systemic influences in the making of their initial career choices. The important impact of especially socio-economic restrictions, the lack of career information and the shortcomings in the presentation and implementing of the subject Life Orientation was pointed out by the participants. The findings of the study hold important implications for the implementing of the Life Orientation curriculum, especially in schools in low socio-economic communities. In these communities there are few information sources and little exposure and consequently learners often make uninformed and incorrect career choices. Since for many of these learners school is their only opportunity to get career education and guidance, it is necessary that the Life Orientation programme be presented in such a way that it will be meaningful to learners. In this study it was however revealed that the presentation of Life Orientation falls short of the mark. Recommendations for the use of the Systems Theory Framework (STR) of career development in Life Orientation programmes, as well as the presentation of subjects and subject information have been made.
4

The development of a universal accessibility framework for national parks in South Africa and Zimbabwe / Oliver Chikuta

Chikuta, Oliver January 2015 (has links)
Despite global growth in the disability tourism market, tourism organisations have not realised the full potential of this market due to a lack of understanding of this market segment as well as the perception that PwDs do not travel. Most facilities remain inaccessible to people with both permanent and temporary impairments. Disability movements (like the American Association of People with Disabilities, Aspies for Freedom and Handicap International) have raised their voices but not loud enough to stir action. Workshops, seminars and conferences have been held but most were talk shows with no practical implications. To date, no research-based universal accessibility framework exists for national parks in South Africa and Zimbabwe and no practical standards have been formulated to ensure accessibility to all in these parks. This study aimed to design a universal accessibility framework for national parks in South Africa and Zimbabwe. To achieve this goal one of the study‟s objectives was a literature review on universal accessibility and tourism. This objective is achieved in Chapter 2. The second objective was to establish the extent to which national parks in South Africa and Zimbabwe are universally accessible. Interviews were conducted with park management in both countries to meet this objective. The study also sought to establish the accessibility expectations of people with disabilities; this was attained by administering a 10-page online questionnaire to people with disabilities from across the globe. Finally, the study aimed to formulate a set of recommendations and develop a framework for universal accessibility. Using SPSS, Exploratory Factor Analysis and ANOVAs were performed in order to analyse and interpret data. Descriptive statistics were also used. The Alpha values and mean inter-item correlations confirmed the reliability and internal consistency of the data. Eleven factors were identified from the factor analysis: transport; parking and entrance; the reception area; restrooms; bird watching and game drives; trails; information accessibility; interpretation; water-based activities; accommodation and dining as well as campsites. The results revealed that while people with disabilities want all areas to be accessible, specific facilities were singled out in line with particular disabilities. People with mobility impairments were more worried about transport and parking than people with other impairments. They were also concerned about the accessibility of bird watching and game viewing as well as accommodation and dining than were people with hearing and visual impairments. People with hearing impairments placed much high value on the accessibility of the reception area than those with mobility and visual impairments. Interesting to note was the fact that people with visual impairments did not regard accessible restrooms as very important. Most importantly, all people with disabilities were strongly against steps and staircases in all facilities since they are a serious barrier to accessibility regardless of type of disability. They also attach more value to how they are treated when they visit national parks. This was identified as more important than physical access. A universal accessibility framework was developed based on the literature and research findings. This framework will go a long way in assisting policy makers to address accessibility issues in national parks and the tourism sector in general. / PhD (Tourism Management), North-West University, Potchefstroom Campus, 2015
5

The South African regulatory framework relating to illegal trade in rhino horn / Neil James de Wet

De Wet, Neil James January 2015 (has links)
The purpose of this study is to determine whether the current South African regulatory framework related to the illegal trade in wildlife, provides the means to regulate the illegal trade in rhino horn effectively. In an effort to combat and eradicate the illegal trade in wild species and parts therein, South Africa has enacted numerous laws and it has ratified various international conservation Conventions. However, with more than 800 rhinos having been killed in 2013 alone, it is doubtful whether these laws and conventions are adequate. The first chapter is an introductory chapter summarising the latest statistics on rhinos fatalities as a result of poaching, an estimate on their numbers as well giving a brief overview of what laws and conventions will be discussed in this study. In the second chapter the historical development of the trade in rhino horn is dissected, who the culprits are and the reason why rhinos are poached for their horn. The third chapter analyses international conventions that have been adopted by South Africa, including conventions such as the Convention on International Trade in Enangered Species, the Convention on Biological Diversity and agreements such as the General Agreement on Tariffs and Trade. The fourth chapter will focus more on the regional contributions which the African Union and Southern African Developing Community have made in an effort to combat the illegal trade in endangered species and their products such as rhino. The fifth and final chapter discusses South African legislation which comprises of the National Environmental Management Act, National Environmental Management Biodiversity Act, National Environmental Management Protected Areas Act and the Criminal Procedure Act so as to determine what influence it has had in the effort to regulate the illegal trade in rhino horn. The conclusion that can be drawn from this study is that the South African regulatory framework on paper is indeed adequate enough to regulate and even eradicate the illegal trade in rhino horn. The reason, however, for it’s currently failure is attributable to a lack of enforcement of these measures as a result of a lack of provisions holding entities accountable. / LLM (Import and Export Law), North-West University, Potchefstroom Campus, 2015
6

The development of a universal accessibility framework for national parks in South Africa and Zimbabwe / Oliver Chikuta

Chikuta, Oliver January 2015 (has links)
Despite global growth in the disability tourism market, tourism organisations have not realised the full potential of this market due to a lack of understanding of this market segment as well as the perception that PwDs do not travel. Most facilities remain inaccessible to people with both permanent and temporary impairments. Disability movements (like the American Association of People with Disabilities, Aspies for Freedom and Handicap International) have raised their voices but not loud enough to stir action. Workshops, seminars and conferences have been held but most were talk shows with no practical implications. To date, no research-based universal accessibility framework exists for national parks in South Africa and Zimbabwe and no practical standards have been formulated to ensure accessibility to all in these parks. This study aimed to design a universal accessibility framework for national parks in South Africa and Zimbabwe. To achieve this goal one of the study‟s objectives was a literature review on universal accessibility and tourism. This objective is achieved in Chapter 2. The second objective was to establish the extent to which national parks in South Africa and Zimbabwe are universally accessible. Interviews were conducted with park management in both countries to meet this objective. The study also sought to establish the accessibility expectations of people with disabilities; this was attained by administering a 10-page online questionnaire to people with disabilities from across the globe. Finally, the study aimed to formulate a set of recommendations and develop a framework for universal accessibility. Using SPSS, Exploratory Factor Analysis and ANOVAs were performed in order to analyse and interpret data. Descriptive statistics were also used. The Alpha values and mean inter-item correlations confirmed the reliability and internal consistency of the data. Eleven factors were identified from the factor analysis: transport; parking and entrance; the reception area; restrooms; bird watching and game drives; trails; information accessibility; interpretation; water-based activities; accommodation and dining as well as campsites. The results revealed that while people with disabilities want all areas to be accessible, specific facilities were singled out in line with particular disabilities. People with mobility impairments were more worried about transport and parking than people with other impairments. They were also concerned about the accessibility of bird watching and game viewing as well as accommodation and dining than were people with hearing and visual impairments. People with hearing impairments placed much high value on the accessibility of the reception area than those with mobility and visual impairments. Interesting to note was the fact that people with visual impairments did not regard accessible restrooms as very important. Most importantly, all people with disabilities were strongly against steps and staircases in all facilities since they are a serious barrier to accessibility regardless of type of disability. They also attach more value to how they are treated when they visit national parks. This was identified as more important than physical access. A universal accessibility framework was developed based on the literature and research findings. This framework will go a long way in assisting policy makers to address accessibility issues in national parks and the tourism sector in general. / PhD (Tourism Management), North-West University, Potchefstroom Campus, 2015
7

The South African regulatory framework relating to illegal trade in rhino horn / Neil James de Wet

De Wet, Neil James January 2015 (has links)
The purpose of this study is to determine whether the current South African regulatory framework related to the illegal trade in wildlife, provides the means to regulate the illegal trade in rhino horn effectively. In an effort to combat and eradicate the illegal trade in wild species and parts therein, South Africa has enacted numerous laws and it has ratified various international conservation Conventions. However, with more than 800 rhinos having been killed in 2013 alone, it is doubtful whether these laws and conventions are adequate. The first chapter is an introductory chapter summarising the latest statistics on rhinos fatalities as a result of poaching, an estimate on their numbers as well giving a brief overview of what laws and conventions will be discussed in this study. In the second chapter the historical development of the trade in rhino horn is dissected, who the culprits are and the reason why rhinos are poached for their horn. The third chapter analyses international conventions that have been adopted by South Africa, including conventions such as the Convention on International Trade in Enangered Species, the Convention on Biological Diversity and agreements such as the General Agreement on Tariffs and Trade. The fourth chapter will focus more on the regional contributions which the African Union and Southern African Developing Community have made in an effort to combat the illegal trade in endangered species and their products such as rhino. The fifth and final chapter discusses South African legislation which comprises of the National Environmental Management Act, National Environmental Management Biodiversity Act, National Environmental Management Protected Areas Act and the Criminal Procedure Act so as to determine what influence it has had in the effort to regulate the illegal trade in rhino horn. The conclusion that can be drawn from this study is that the South African regulatory framework on paper is indeed adequate enough to regulate and even eradicate the illegal trade in rhino horn. The reason, however, for it’s currently failure is attributable to a lack of enforcement of these measures as a result of a lack of provisions holding entities accountable. / LLM (Import and Export Law), North-West University, Potchefstroom Campus, 2015
8

Integrated reporting compliance with the Global Reporting Initiative framework : an analysis of the South African mining industry / Adorita Tertia Hindley

Hindley, Adorita Tertia January 2012 (has links)
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
9

Integrated reporting compliance with the Global Reporting Initiative framework : an analysis of the South African mining industry / Adorita Tertia Hindley

Hindley, Adorita Tertia January 2012 (has links)
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
10

Misconceptions regarding direct-current resistive theory in an engineering course for N2 students at a Northern Cape FET college / Christiaan Beukes

Beukes, Christiaan January 2014 (has links)
The aim of this study is to ascertain what misconceptions N2 students have about DC resistive circuits and how screencasts could effect on the rectification of these misconceptions. This study was conducted at the Kathu Campus of the Northern Cape Rural Further Education and Training College in the town Kathu in the arid Northern Cape. The empirical part of this study was conducted during the first six months of 2013. A design-based research (DBR) method consisting of four phases was used. DBR function is to design and develop interventions such as a procedure, new teachinglearning strategies, and in the case of this study a technology-enhanced learning (TEL) tool (screencast) with the purpose of solving a versatile didactic problem and to acquire information about the interventions of the TEL tool (screencast) on the learning of a student. In the first and second phase of DBR quantitative data for this research were gathered with the Determining and Interpreting Resistive Electric circuits Concepts Test (DIRECT) in order to determine the four most common misconceptions. The DIRECT test was conducted in the first trimester to find the misconceptions; the test was conducted in the second trimester also to confirm the misconceptions. Further quantitative data were collected from a demographic questionnaire. The qualitative data were collected by individual interviews in the fourth phase of the research project. Phase three of this study was the development of screencasts in the four most prominent misconceptions in DC resistive circuits of the students. The respondents of this study were non-randomly chosen and comprised of two groups, one in the first trimester of the year and one in the second trimester of the year, which enrolled for the N2 Electrical or Millwright courses. The respondents were predominant male and representing the three main cultural groups in the Northern Cape namely: Black, Coloured and White. The four misconceptions on DC resistive circuits that were identified were: (i) understanding of concepts, (ii) understanding of short circuit, (iii) battery as a constant current source, and (iv) rule application error. Screencasts clarifying the four misconceptions were developed and distributed to the respondents. On the foundation of the results of this research, it can be concluded that the students have several misconceptions around direct current resistive direct current circuits and that the use of TEL like screencasts can be used to solve some of these misconceptions. Screencasts could supplement education when they were incorporated into the tutoring and learning for supporting student understanding. The results of this research could lead to the further development and refinement of screencasts on DC resistive circuits and also useable guidelines in creating innovative screencasts on DC resistive circuits. / MEd (Curriculum Development), North-West University, Potchefstroom Campus, 2014

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