Section 29 of the Constitution of the Republic of South Africa, 1996 states that everyone has the right to basic education. This provision must be interpreted in order to determine whether it refers to a period of education, or a certain standard or quality of education that also includes infrastructure. In this dissertation, the scope of the right to basic education and the state’s obligation with regard to infrastructure, are discussed. The dissertation will point out that the right to basic education should also consider the best interests of the child-standard as well as the right to equality. The Constitution provides that everyone has the right to basic education, which implies that there should be no discrimination against any child. In order to determine the scope of section 29 and the duty of the state accordingly, the provisions of international instruments must also be consider. The Convention on the Rights of the Child, the African Children Charter and specifically the International Covenant on Economic, Social and Cultural Rights refer to the obligations of the state in respect to the provision of basic education and infrastructure. The Schools Act provides for the Minister of Basic Education to prescribe minimum norms and standards relating to school infrastructure. The importance of minimum norms and standards for quality education has been investigated with specific reference to libraries, learning material and water and sanitation facilities. Lastly, the lack of an internal limitation clause and the effect of section 36, the general limitation clause, were considered to evaluate the state’s obligation to provide quality education. / LLM (Comparative Child Law), North-West University, Potchefstroom Campus, 2014

Section 29 of the Constitution of the Republic of South Africa, 1996 states that everyone has the right to basic education. This provision must be interpreted in order to determine whether it refers to a period of education, or a certain standard or quality of education that also includes infrastructure. In this dissertation, the scope of the right to basic education and the state’s obligation with regard to infrastructure, are discussed. The dissertation will point out that the right to basic education should also consider the best interests of the child-standard as well as the right to equality. The Constitution provides that everyone has the right to basic education, which implies that there should be no discrimination against any child. In order to determine the scope of section 29 and the duty of the state accordingly, the provisions of international instruments must also be consider. The Convention on the Rights of the Child, the African Children Charter and specifically the International Covenant on Economic, Social and Cultural Rights refer to the obligations of the state in respect to the provision of basic education and infrastructure. The Schools Act provides for the Minister of Basic Education to prescribe minimum norms and standards relating to school infrastructure. The importance of minimum norms and standards for quality education has been investigated with specific reference to libraries, learning material and water and sanitation facilities. Lastly, the lack of an internal limitation clause and the effect of section 36, the general limitation clause, were considered to evaluate the state’s obligation to provide quality education. / LLM (Comparative Child Law), North-West University, Potchefstroom Campus, 2014

Thesis (MEd (Education Policy Studies))--University of Stellenbosch, 2009. / AFRIKAANSE OPSOMMING: Die beleid van Norme en Standaarde vereis dat sekere kompetensies bereik word. Met ander woorde, die opvoeder as leermediator word bemagtig deur die Norme en Standaarde om sekere kompetensies te bereik. Onder Norme en Standaarde kyk hierdie studie na die verskillende ratio‟s wat op onderwys betrekking het. Hierdie ratio‟s vorm „n sameloop wat Inklusiewe Onderrig tot so „n mate strem, dat die gewenste kompetensies nie bereik kan word nie. Hoewel Inklusiewe Onderrig nie die enigste faktor is wat Norme en Standaarde bepaal nie, is dit wel „n belangrike een, en hierdie studie fokus dus daarop. Saam met Norme en Standaarde is daar ook sosio-ekonomiese faktore wat Inklusiewe Onderrig strem, en dit word ondersoek. In die lig van die probleme ten opsigte van die leerder:opvoeder-ratio, die leerder:m²-ratio, die woonpersele:skoolperseel-ratio, norme- en standaarde-toekenning, ongelykhede (ekonomiese, ouderdoms- en emosionele en fisiese ontwikkeling), enkelouerskap en fetale alkoholsindroom (FAS), word daar in die verhandeling gekyk na die haalbaarheid van die realisering van die drie kompetensies naamlik die praktiese, fondasionele en refleksiewe kompetensies. Die studie bevind dat die bereiking van kompetensies haalbaar is, mits daar aan die ratio‟s en die sosio-ekonomiese omstandighede gewerk word. Na aanleiding van my navorsing kan die meeste opvoeders verslag doen van hul werksaamhede, maar dit is egter nie die positiewe, progressiewe verslag wat van ‟n leermediator verwag word nie. Norme en standaarde is na my mening nog haalbaar omdat daar bewys is dat leerders, ondanks die negatiewe effek van die ratio‟s, asook die ontoereikende voorsiening (geld, menslike hulpbronne en voorrade) en die ekonomiese en ouderdomsverskille en FAS, tog die potensiaal toon om te leer. Die probleem is egter dat te veel leerders onderpresteer, uit die onderwys- en opvoedingstelsel verdwyn en nie deel raak van die ekonomiese hoofstroom nie. Deur dus aandag te gee aan die stremminge wat ek nagevors het, kan verseker word dat Inklusiewe Onderwys tot sy reg kom, kompetensies bereik word en die opvoeder ‟n suksesvolle leermediasie fasiliteer. SLEUTELWOORDE: Opvoeder, leermediator, Norme en Standaarde, Inklusiewe Onderwys, konseptuele / ENGLISH ABSTRACT: The Norms and Standards for Educators policy states that certain competencies must be achieved. To this end the policy empowers the educator as learning mediator. With reference to the Norms and Standards, this study explores the different ratios applicable to education. These ratios form a combination which hamper Inclusive Education to the extent that the competencies cannot be achieved. Although Inclusive Education is not the only aspect which affects Norms and Standards, it is a very important one, and this study thus explores Inclusive Education. Together with Norms and Standards, there are also socio-economic factors that hamper Inclusive Education, which this study also explores. In the light of the problems with the learner:educator ratio, the learner:m² ratio, the residential erven:school erf ratio, the allocation of norms and standards, unequal economic circumstances, unequal development phases (emotional, physical and age), single parenthood and fetal alcohol syndrome, this thesis explores the feasibility of the realisation of the three competencies namely the practical, foundational and reflexive competencies. This study finds that, providing that attention is paid to the ratios and socio-economic factors, the achievement of competencies are feasible. My research shows that, while most of the educators can report on their activities, it is not the positive and progressive report which one expects from a learning mediator. Norms and Standards, in my view, is feasible since there is evidence to suggest that learners, despite the negative effect of the ratios and inadequate resources (finances, human resources and supplies), economic and age differences, Fetal Alcohol Syndrome (FAS), still displays the potential to learn. The problem, however, is that too many learners underperform, and then leave the school and education system. They then fail to become part of the main economic system. I conclude that, by giving attention to the hindrances I researched, it can be ensured that Inclusive Education reaches its full potential, that competencies are achieved, and that educators facilitate a successful learning mediation process. vi KEY WORDS: Educator, learning mediator, Norms and Standards, Inclusive Education, conceptual analysis, ratios, urbanisation, norms- and standards allocation, migratory labour, single parentwood, migratory labour, urbanisation, and Fetal Alcohol Syndrome.

Modern life, which is characterised by automation and mechanisation, causes laziness and inactivity in people all over the world. It in essence deprives one of movement, which negatively affects man and his body. Chronic illnesses caused by an inactive lifestyle lead to unnecessary deaths, which again impacts negatively on the community as a whole. The South African Police Service (SAPS) has far from escaped this worldwide phenomenon. It is, in fact, experiencing an abnormally high death rate, which can be linked directly to police officers’ lifestyle. This study has proven that the average police officer is in extremely poor physical condition, and that this is in all probability the cause of the unusually high natural death rate as well as the high incidence of suicide among SAPS members. The primary objective of this study is the justification of a physical maintenance programme for law enforcement officers. For this programme to be successful, it has to: (i) be relatively inexpensive and provide easily accessible facilities; (ii) be in line with critical physical job requirements; (iii) contribute directly to the maintenance of job-oriented fitness; (iv) include a section that is solely tasked with the physical maintenance of the officers; and (v) form part of the SAPS’s policy on sport. The results of this study show the dire necessity of the immediate implementation by SAPS management of the suggested physical maintenance programme. / Thesis (DPhil (Human Movement Science))--University of Pretoria, 2003. / Biokinetics, Sport and Leisure Sciences / unrestricted

The recent growth in the ambit of modern wireless communication and in particular WLAN (Wireless Local Area Network) systems has created a niche for novel designs that have the capacity to send and/or receive arbitrary orthogonal polarizations. The designs should also be able to support dual-band functionality, while maintaining a compact structure. The first aim of this dissertation was thus to develop a dual-band single radiating element that can cover the 2.4 GHz (2.4 – 2.484 GHz) band and the 5.2 GHz (5.15 – 5.85 GHz) band for the IEEE 802.11b and IEEE 802.11a WLAN standards respectively. Dual-frequency elements such as stacked-, notched- and dichroic patches have been considered, but due to the size and the high cross-polarization levels associated with these designs, the design process was propelled towards various dipole and monopole configurations. The attributes of various designs were compared, where the double Rhombus antenna pregnant with dual-band and dual-polarization potential was used as basis in the development of the DBDP (Dual-Band Dual-Polarized) antenna design. The single-element design exhibited wide bandwidths, good end-fire radiation patterns and relatively high gain over the 2.4/5.2 GHz bands. A two-element configuration was also designed and tested, to firstly increase the gain of the configuration and secondly to facilitate the transformation of the dipole design into a dual-polarized configuration. The second aim of this dissertation was to develop a dual-polarized array, while making use of only two ports, each pertaining to a specific polarization and to implement the design on a single-dielectric-layer substrate. Most dual-polarized structures such as circular, square and annular microstrip antenna designs only support one band, where multi-dielectric-layer structures are the norm. The disadvantages associated with multi-layered designs, such as fabrication difficulties, high costs, high back lobes and the size of the arrays, further supported the notion of developing an alternative configuration. The second contribution was thus the orthogonal interleaving of the two-element array configurations, to address the paucity of single-dielectric-layer dual-band dual-polarized designs that can be implemented with only two ports. This design was first developed and simulated with the aid of the commercial software package CST Microwave Studio® and the results were later corroborated with the measured data obtained from the Compact Antenna Range at the University of Pretoria. AFRIKAANS : Die onlangse groei in die area van moderne draadlose kommunikasie en met spesifieke verwysing na DLAN (Draadlose Lokale Area Netwerk) stelsels, het ‘n nis vir nuwe ontwerpe geskep. Daar word van hierdie nuwe ontwerpe die kapasiteit verlang om verskeie ortogonale polarisasies te stuur en/of te ontvang in samewerking met dubbel-band eienskappe, terwyl ‘n kompakte struktuur nogsteeds aandag moet geniet. Die eerste doel met hierdie verhandeling was dus die ontwikkeling van ‘n dubbel-band enkel stralingselement wat instaat is om die 2.4 GHz (2.4 – 2.484 GHz) band en die 5.2 GHz (5.15 – 5.85 GHz) band wat as die IEEE 802.11b en die IEEE 802.11a DLAN standaarde respektiewelik bekend staan, te bedek. Dubbel-frekwensie elemente soos onder andere die gepakte-, merkkepie- en dichromatiese strook antenne was as moontlike oplossings ondersoek, maar die grootte en hoë kruispolarisasie wat gewoonlik met hierdie ontwerpe gepaard gaan, het die ontwerpsproses in die rigting van verskeie dipool en monopool konfigurasies gestoot. Die aantreklike eienskappe van die verskeie ontwerpe was met mekaar vergelyk, waar die dubbel Rhombus antenna, verwagtend met dubbel-band dubbel-polarisasie potensiaal, as basis vir die ontwikkeling van die DBDP (Dubbel-Band Dubbel-Polarisasie) antenna ontwerp gebruik is. Die enkelelementontwerp het wye bandwydtes, goeie direktiewe stralingspatrone en relatiewe hoë wins oor die 2.4/5.2 GHz bande geopenbaar. Die twee-element konfigurasies was ook ontwerp en getoets om eerstens die wins van die konfigurasie te verhoog en tweedens om die transformasie na ‘n dubbel-gepolariseerde konfigurasie te fassiliteer. Die tweede doel van hierdie verhandeling was om ‘n dubbel-gepolariseerde elementopstelling met net twee poorte te ontwikkel, waar elkeen verantwoordelik is vir ‘n spesifieke polarisasie, en te implementeer op ‘n enkel-diëlektriese-laag substraat. Die meeste dubble-polarisasiestrukture, soos onder andere die sirkulêre-, vierkantige- en ringvormige antenne ontwerpe, kan net een frekwensieband onderhou en word gewoonlik met behulp van meervoudige-diëlektriese-laagstrukture geimplementeer. Die negatiewe eienskappe soos onder andere die vervaardigingsmoeilikhede, hoë kostes, hoë teruglobbe en die grootte van die meervoudige-elementopstellings wat aan hierdie meervoudige-diëlektriese-laagontwerpe behoort, het verder die denkbeeld van ‘n alternatiewe konfigurasie bekragtig. Die tweede hoofbydrae was dus die ortogonale insleuteling van die twee-element meervoudige-elementopstelling konfigurasies om die geringheid van enkel-diëlektriese-laag dubbel-band dubbel-polarisasie ontwerpe, wat net met twee poorte geïmplementeer kan word, te adresseer. Hierdie ontwerp was eers met behulp van die kommersiële sagtewarepakket CST Microwave Studio® ontwikkel en gesimuleer, waarna die resultate bevestig was deur meetings by die Kompakte Antenna Meetbaan van die Universiteit van Pretoria. / Dissertation (MEng)--University of Pretoria, 2011. / Electrical, Electronic and Computer Engineering / unrestricted

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Text in Afrikaans / Due to the radical reform in mathematics education worldwide, the mathematics curriculum underwent dramatic changes in order to meet the new objectives in mathematics. This has placed a huge responsibility on curriculum compilers and the authors of mathematics textbooks and mathematics teachers to enhance the cognitive development of learners. This study takes the view that: What happens in the class is what you get. Based on the above statement, the foundation of mathematics teaching, namely the mathematics curriculum, the mathematics textbook and the teacher’s instruction in the teaching venue were scrutinised. During a diagnostic examination of teachers’ interpretation, knowledge and application of the mathematics curriculum and the content of mathematics textbooks on the East Rand, the following problems regarding mathematics teaching emerged: The most important finding of TIMMS is that the differences in performance in mathematics between different countries can be linked to the way teachers interpret and present the content of mathematics. Research has revealed that the interaction of teachers with curriculum content follow a dynamic and constructive application instead of direct application based on the mathematics curriculum. Teachers often change the prescriptions and order of content in the mathematics curriculum to suit their teaching style, knowledge and previous experience. Consequently, align application of mathematical concepts and skills does not take place and this creates a gap in learners’ cognitive development. It also leaves a gap in the application of the Type 5 cognitive development tasks in mathematics which enable a verifying deductive application of concepts. The action research created a structure which could meet this need. Authors of mathematics textbooks present their own vision, interpretation and style in mathematics textbooks, which influences the order of mathematics content and concepts. The result is that mathematics content and concepts are at times not aligned with representations in the mathematics curriculum and objectives are therefore not reached. The different interpretations of mathematics textbooks by teachers differ greatly and these differences place great pressure on teachers to decide how the mathematics textbook will be used in the teaching venue. In this study a mathematics textbook profile and a task analysis were formulated in the cause of action research which will enable teachers to make a professional analysis which they can use. Because a variety of mathematics textbooks are selected for use in schools, teachers assume that these approved mathematics textbooks focus on the curriculum. They therefore slavishly follow the mathematics textbooks without consulting the mathematics curriculum. Shortcomings in mathematics textbooks and teachers’ own interpretation of mathematics content leave a big gap in their own alignment of mathematics teaching. To satisfy this need, an assessment profile and an methodology for alignment are provided to enable teachers to monitor the curriculum alignment presentation of concepts and skills. / As gevolg van die radikale hervorming in wiskunde-onderrig wêreldwyd het die wiskundekurrikulum dramatiese veranderings ondergaan ten einde die nuwe doelstellings in wiskunde te bereik. Dit het enorme verantwoordelikheid geplaas op kurrikulumsamestellers en outeurs van wiskundehandboeke en wiskunde-onderwysers om die kognitiewe ontwikkeling van leerders te bevorder. In hierdie studie is van die volgende standpunt uitgegaan: What happens in the class is what you get. Derhalwe is die fondasie van wiskunde-onderrig, naamlik die wiskundekurrikulum, wiskundehandboek en die onderwyser se instruksies in die klaskamer ondersoek. In `n diagnostiese ontleding van onderwysers se interpretasie, kennis en toepassing van die wiskundekurrikulum en die wiskundehandboekinhoude aan die Oos-Rand het die volgende probleme in verband met wiskunde-onderrig na vore gekom: Die belangrikste bevinding van TIMMS is dat die verskille in wiskundeprestasie tussen lande verband hou met die wyse waarop onderwysers die wiskudekurrikuluminhoude interpreteer en aanbied. Navorsing toon dat die interaksie van onderwysers met kurrikulummateriaal op ʼn dinamiese en konstruktiewe toepassing geskied in plaas van direkte toepassing vanuit die wiskundekurrikulum. Onderwysers verander dikwels die wiskundekurrikulum se voorskrifte en volgorde van inhoude om by hulle onderrigstyl, kennis en vorige ervarings te pas. Die gevolg is dat geen inlyntoepassing van wiskundebegrippe en vaardighede plaasvind nie en dit laat ʼn leemte in leerders se kognitiewe ontwikkeling. Verder laat dit ʼn leemte in die toepassing van die 5-tipe kognitiewe ontwikkelingstake in wiskunde wat ʼn verifiërend deduktiewe toepassing van begrippe bewerkstellig. In die aksienavorsing is ʼn struktuur geskep wat in hierdie behoefte voorsien. Outeurs van wiskundehandboeke het ʼn eie visie, interpretasie en styl wat hulle in wiskundehandboeke aanbied. Dit het ʼn invloed op die volgorde van wiskunde-inhoude en begrippe en gevolglik is wiskunde-inhoude en -begrippe soms nie inlyn geplaas met voorstellings van die wiskundekurrikulum nie, en word doelstellings nie bereik nie. Onderwysers se verskillende interpretasies van wiskundehandboekinhoude verskil radikaal van mekaar en plaas gevolglik groot druk op onderwysers om ʼn keuse te maak wat betref die gebruik van ʼn wiskundehandboek vir gebruik in die klaskamer. In die studie is ʼn wiskundehandboekprofiel en ʼn taakontleding tydens aksienavorsing geformuleer wat onderwysers in staat sal stel om ʼn professionele ontleding te maak vir gebruik. As gevolg van die verskeidenheid wiskundehandboeke wat gekeur word vir gebruik in skole neem onderwysers aan dat hierdie gekeurde wiskundehandboeke op die kurrikulum gerig is. Gevolglik word wiskundehandboeke slaafs nagevolg sonder om die wiskundekurrikulum te raadpleeg. Tekortkominge in wiskundehandboeke en die eie interpretasie van wiskundeinhoude deur onderwysers laat ʼn groot leemte in hul eie inlynwiskunde-onderrig. Om te voorsien in hierdie behoefte is ʼn assesseringsprofiel en ʼn inlynmetodiek saamgestel om onderwysers in staat te stel om die inlynaanbieding van begrippe en vaardighede te monitor. / Curriculum and Instructional Studies / D. Ed. (Didaktiek)

Abstract in English, Afrikaans and Zulu / In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. This study contributes to the body of knowledge in that it explores transfer pricing as a tax avoidance tool, a concept that is at its nascent stage in academic taxation literature. Furthermore, it addresses a methodological gap by employing a qualitative inquiry in an area that is predominated by quantitative research. Indepth interviews and document review were used to gather data, and deductive content analysis was employed with the aid of ATLAS.ti 8™. This study confirms previous findings that tax consultants play a significant role in the compliance decisions of Multinational Enterprises (MNEs) through the examination of the exploitative strategies practiced by these MNEs. The comparison of the OECD and UN transfer pricing guidelines in search for the applicability of international guidelines to Zimbabwe’s specific needs helped uncover the contemporary dilemmas in global standards versus domestic standards. This study responds to the knowledge gap regarding the transfer pricing phenomenon in Zimbabwe through the lenses of an under-explored three-layered rationality concept; legal, implementation and exploitative rationality. The argument maintained in this study is that this rationality trichotomy is a useful lens to understand transfer pricing as a tax avoidance tool, and that international standards are not universal and so each country’s unique situation should be addressed at a domestic level. / Zimbabwe het in 2016 bepaalde oordragprysingswetgewing ingestel om onregmatige belastingstrategieë deur belastingbetalers te voorkom. Hierdie studie het ’n kwalitatief-interpretatiewe ondersoek gebruik om die toereikendheid van die nuwe oordragprysingsregime te assesseer. Die studie lewer ’n bydrae tot die kennismateriaal omdat dit oordragprysing as ’n belastingvermydingsinstrument ondersoek, ’n konsep wat in sy kinderskoene in akademiese belastingliteratuur staan. Dit verken ook ’n metodologiese gaping deur ’n kwalitatiewe ondersoek te gebruik op ’n gebied wat deur kwantitatiewe navorsing oorheers word. Omvattende onderhoude en dokumentbeoordelings is gebruik om data in te samel en deduktiewe inhoudsontleding is met behulp van ATLAS.ti 8™ gedoen. Hierdie studie bevestig vorige bevindinge dat belastingkonsultante ’n baie belangrike rol speel by die nakomingsbesluite van multinasionale ondernemings (MNO’s), gebaseer op die ondersoek van die uitbuitende strategieë wat deur hierdie MNO’s beoefen word. ’n Vergelyking van die Organisasie vir Ekonomiese Samewerking en Ontwikkeling (OESO) en die Verenigde Nasies (VN) se oordragprysingsriglyne om die toepaslikheid van internasionale riglyne ten opsigte van Zimbabwe se bepaalde behoeftes te bepaal, het gehelp om die eietydse dilemmas van globale standaarde versus huishoudelike standaarde bloot te lê. Hierdie studie stem ooreen met die kennisgaping rakende die oordragprysingsverskynsel in Zimbabwe deur deur die lens van ’n onderontgindedrielaag-rasionaliteitskonsep, naamlik wetlike, implementerings- en uitbuitende rasionaliteit, te kyk. Die studie voer aan dat hierdie rasionaliteitsdrieledigheid ’n nuttige manier is om oordragprysing as ’n belastingvermydingsinstrumente te verstaan, dat internasionale standaarde nie universeel is nie en dat elke land se unieke situasie derhalwe op ’n huishoudelike vlak aangespreek moet word. / Ngonyaka we-2016, izwe laseZimbabwe lithula imithetho ebhekene ngqo nokwedluliselwa kwezezimali zentengiselwano ukuvimbela ukusetshenziswa ngendlela esakuhlukumeza amasu ezentela ngabakhokhintela. Lolu cwaningo lusetshenziselwa uphenyo olukhombisa ukuhumusha okuphathelene nobungaki bento ukuze luhlolisise ukudluliselwa kwesikhathi sokuphatha esisha ekudlulisweni kokubekwa kwamanani emali. Ucwaningo lunomethelela olwazini olufanele ngokuthi lihlola ukubekwa kwamanani njengethuluzi eligwema ukukhokhwa kwentela, njengomqondo osesesigabeni sokuqala ukukhula ezifundweni zemibhalo yezentela. Ngaphezu kwalokho, sikhuluma ngegebe elikhombisa indlela yokwenza izinto ngokusebenzisa uphenyo olukhombisa ubungako bento endaweni egxile ocwaningweni olubheke obungako bento. Ukuthola ulwazi ngalokhu kuye kwasetshenziswa izinhlolokhono ezijulile kanye nokubuyekezwa kwemiqulu yamabhuku, kanye nokusetshenziswa kokuhlaziya okuqukethwe okuphunguliwe ngokubambisana nosizo le-ATLAS.ti 8™. Lolu cwaningo luqinisekisa okutholakale ngaphambilini okubonisa ukuthi abeluleki bezentela badlala indima ebalulekile ezinqumweni zokuthobela imithetho yezinkampani zamazwe angaphandle ngokusekelwe ekuhlolweni kokuxhashazwa kwamasu enziwa yizo izinkampani zamazwe angaphandle. Ukuqhathaniswa kwe-OECD kanye ne-UN mayelana nokudlulisela imihlahlandlela yamanani ekufuneni ukusebenza kwemihlahlandlela yeziqondiso zomhlaba wonke ngokwezidingo zaseZimbabwe kusize ekwembuleni izinkinga zesikhathi esizayo emazingeni omhlaba ngokuhambisana namazinga ezindinganiso zomhlaba jikelele ngokuhambisana namazinga asekhaya. Lesi sifundo siphendula igebe lolwazi elimayelana nokwedluliselwa kwesimo sokubekwa kwenani lemali kwezezintengiselwano eZimbabwe ngokusetshenziswa kokubhekwa komqondo onezigaba ezintathu ongaphansi kwesilanganiso sokuhlola, okungumthetho, ukwenziwa kwakhona kanye nokuxhashazwa kwemiqondo. Lolu cwaningo luphikisana nokuthi lomqondo ongunxantathu yinto ebhekwe ngamehlo abomvu futhi ebalulekile ekuqondeni ukudluliselwa kokubekwa kwesimo sezemali njengethuluzi lokugwema ukukhokhwa kwentela, okusho ukuthi amazinga omhlaba awasiyo into efanayo nokuthi izwe ngalinye linesimo salo esingafanani nelinye okwenza ukuthi isimo ngasinye sibhekwe ngokwesimo sezinga lasekhaya. / Financial Accounting / D. Phil. (Accounting Sciences)

Text in Afrikaans, abstract in English and Afrikaans / Due to the radical reform in mathematics education worldwide, the mathematics curriculum underwent dramatic changes in order to meet the new objectives in mathematics. This has placed a huge responsibility on curriculum compilers and the authors of mathematics textbooks and mathematics teachers to enhance the cognitive development of learners. This study takes the view that: What happens in the class is what you get. Based on the above statement, the foundation of mathematics teaching, namely the mathematics curriculum, the mathematics textbook and the teacher’s instruction in the teaching venue were scrutinised. During a diagnostic examination of teachers’ interpretation, knowledge and application of the mathematics curriculum and the content of mathematics textbooks on the East Rand, the following problems regarding mathematics teaching emerged: The most important finding of TIMMS is that the differences in performance in mathematics between different countries can be linked to the way teachers interpret and present the content of mathematics. Research has revealed that the interaction of teachers with curriculum content follow a dynamic and constructive application instead of direct application based on the mathematics curriculum. Teachers often change the prescriptions and order of content in the mathematics curriculum to suit their teaching style, knowledge and previous experience. Consequently, align application of mathematical concepts and skills does not take place and this creates a gap in learners’ cognitive development. It also leaves a gap in the application of the Type 5 cognitive development tasks in mathematics which enable a verifying deductive application of concepts. The action research created a structure which could meet this need. Authors of mathematics textbooks present their own vision, interpretation and style in mathematics textbooks, which influences the order of mathematics content and concepts. The result is that mathematics content and concepts are at times not aligned with representations in the mathematics curriculum and objectives are therefore not reached. The different interpretations of mathematics textbooks by teachers differ greatly and these differences place great pressure on teachers to decide how the mathematics textbook will be used in the teaching venue. In this study a mathematics textbook profile and a task analysis were formulated in the cause of action research which will enable teachers to make a professional analysis which they can use. Because a variety of mathematics textbooks are selected for use in schools, teachers assume that these approved mathematics textbooks focus on the curriculum. They therefore slavishly follow the mathematics textbooks without consulting the mathematics curriculum. Shortcomings in mathematics textbooks and teachers’ own interpretation of mathematics content leave a big gap in their own alignment of mathematics teaching. To satisfy this need, an assessment profile and an methodology for alignment are provided to enable teachers to monitor the curriculum alignment presentation of concepts and skills. / As gevolg van die radikale hervorming in wiskunde-onderrig wêreldwyd het die wiskundekurrikulum dramatiese veranderings ondergaan ten einde die nuwe doelstellings in wiskunde te bereik. Dit het enorme verantwoordelikheid geplaas op kurrikulumsamestellers en outeurs van wiskundehandboeke en wiskunde-onderwysers om die kognitiewe ontwikkeling van leerders te bevorder. In hierdie studie is van die volgende standpunt uitgegaan: What happens in the class is what you get. Derhalwe is die fondasie van wiskunde-onderrig, naamlik die wiskundekurrikulum, wiskundehandboek en die onderwyser se instruksies in die klaskamer ondersoek. In `n diagnostiese ontleding van onderwysers se interpretasie, kennis en toepassing van die wiskundekurrikulum en die wiskundehandboekinhoude aan die Oos-Rand het die volgende probleme in verband met wiskunde-onderrig na vore gekom: Die belangrikste bevinding van TIMMS is dat die verskille in wiskundeprestasie tussen lande verband hou met die wyse waarop onderwysers die wiskudekurrikuluminhoude interpreteer en aanbied. Navorsing toon dat die interaksie van onderwysers met kurrikulummateriaal op ʼn dinamiese en konstruktiewe toepassing geskied in plaas van direkte toepassing vanuit die wiskundekurrikulum. Onderwysers verander dikwels die wiskundekurrikulum se voorskrifte en volgorde van inhoude om by hulle onderrigstyl, kennis en vorige ervarings te pas. Die gevolg is dat geen inlyntoepassing van wiskundebegrippe en vaardighede plaasvind nie en dit laat ʼn leemte in leerders se kognitiewe ontwikkeling. Verder laat dit ʼn leemte in die toepassing van die 5-tipe kognitiewe ontwikkelingstake in wiskunde wat ʼn verifiërend deduktiewe toepassing van begrippe bewerkstellig. In die aksienavorsing is ʼn struktuur geskep wat in hierdie behoefte voorsien. Outeurs van wiskundehandboeke het ʼn eie visie, interpretasie en styl wat hulle in wiskundehandboeke aanbied. Dit het ʼn invloed op die volgorde van wiskunde-inhoude en begrippe en gevolglik is wiskunde-inhoude en -begrippe soms nie inlyn geplaas met voorstellings van die wiskundekurrikulum nie, en word doelstellings nie bereik nie. Onderwysers se verskillende interpretasies van wiskundehandboekinhoude verskil radikaal van mekaar en plaas gevolglik groot druk op onderwysers om ʼn keuse te maak wat betref die gebruik van ʼn wiskundehandboek vir gebruik in die klaskamer. In die studie is ʼn wiskundehandboekprofiel en ʼn taakontleding tydens aksienavorsing geformuleer wat onderwysers in staat sal stel om ʼn professionele ontleding te maak vir gebruik. As gevolg van die verskeidenheid wiskundehandboeke wat gekeur word vir gebruik in skole neem onderwysers aan dat hierdie gekeurde wiskundehandboeke op die kurrikulum gerig is. Gevolglik word wiskundehandboeke slaafs nagevolg sonder om die wiskundekurrikulum te raadpleeg. Tekortkominge in wiskundehandboeke en die eie interpretasie van wiskundeinhoude deur onderwysers laat ʼn groot leemte in hul eie inlynwiskunde-onderrig. Om te voorsien in hierdie behoefte is ʼn assesseringsprofiel en ʼn inlynmetodiek saamgestel om onderwysers in staat te stel om die inlynaanbieding van begrippe en vaardighede te monitor. / Curriculum and Instructional Studies / D. Ed. (Didaktiek)