Die doelstelling van hierdie verhandeling is om te bepaal of die verslag die draer van waardevolle wetenskaplike en tegniese inligting is, of hanteervorms die gebruik van verslae beinvloed, of die ontsluiting en bekendstelling doeltreffend is, en of die verslagliteratuur as inligtingsbron onbekend is. 'n Literatuur- sowel as 'n empiriese ondersoek na die stand van sake in Suid-Afrika is onderneem. Die literatuurondersoek asook die hoe benuttingsintensiteit van verslagliteratuur deur SuidAfrikaanse wetenskaplikes dui ondubbelsinnig die onmisbaarheid van verslae as inligtingsbron ter bevordering van wetenskapsarbeid aan. Dit blyk dat daar nog verwarring bestaan by bibliotekarisse oor die hantering en ontsluiting van verslae. Deeglike kennis van die aard en kenmerke van die verslag en die hantering daarvan blyk noodsaaklik te wees vir doeltreffende inligtingsvoorsiening aan die gebruiker. Aanbevelings word gedoen vir die ontsluiting van klein-tot-medium en groat verslagversamelings tot die effek dat so ver moontlik van rekenaarmatige stelsels gebruik gemaak meet word. Indien dit onprakties is, word die Termatrex of 'n soortgelyke stelsel aanbeveel. / Dissertation (MSc)--University of Pretoria, 1980. / gm2014 / Information Science / unrestricted

AFRIKAANS: Die aangewese manier om met instrumentale onderrig te begin, is gewoonlik om van 'n praktiese handboek gebruik te maak. Juis omdat die fluit 'n gewilde instrument blyk te wees onder hoërskoolleerlinge wat 'n tweede instrument op skoolvlak wil begin aanleer, het die skrywer 'n gebrek ervaar aan 'n werklik toepaslike praktiese handboek wat op beginners van hierdie ouderdom gemik is. So 'n handboek moet 'n nuwe speler in staat kan stel om binne 'n tydperk van gemiddeld drie tot vyf jaar die minimum voorgeskrewe standaard van UNISA of Associated Board of Royal Schools of Music graad V tot VI te bereik. Deur middel van hierdie studie word daar gepoog om hierdie leemte aan te vul, en is die voorgestelde handboek vir 'n jaar deurlopend op beginner f1uitspelers getoets en aangepas. Die teikengroep is die groep leerlinge wat vanaf graad 8 tot 11 met fluit as tweede instrument begin. Hierdie leerlinge bespeel gewoonlik 'n eerste instrument op 'n standaard van ten minste UNISA graad III en beskik gewoonlik oor 'n redelike vlak van musiekteoretiese kennis. Die verhandeling is op drie vlakke aangepak, naamlik 'n agtergrondstudie tot hoërskoolfluitonderrig, 'n kritiese evaluering van vier bestaande fluithandboeke en dan die skryf van 'n raamwerk vir 'n voorgestelde fluithandboek. Die agtergrondstudie wat as handleiding vir die fluitonderwyser bedoel is, is omvattend aangepak. Aspekte hierin vervat sluit onder meer oefenroetines, die versorging van 'n fluit, opsies wat beskikbaar is wanneer 'n fluit aangekoop moet word, fisiese vereistes, toonontwikkeling, vibrato en dergelike verwante aspekte in. Hierdie aspekte is almal in een studie aangepak omdat hierdie relevante inligting selde in een handleiding vir die fluitonderwyser beskikbaar is. As voorstudie tot die skryf van 'n praktiese handboek is vier bestaande handboeke krities beskou met die oogmerk om gunstige kenmerke uit hierdie boeke in die voorgestelde handboek te integreer. Die skrywer het ook die bruikbaarheid al dan nie van hierdie vier publikasies vir leerlinge in die teikengroep geevalueer sodat die skryf van 'n handboek vir hoërskoolleerlinge hieruit gemotiveer kan word. Die handboek wat op die horskoolbeginner gemik is, word in die laaste hoofstuk bespreek en in Bylaag 1 aangeheg. Met hierdie handboek wil die skrywer die hoerskoolbeginner in staat stel om 'n stewige basis vir toonontwikkeling te Ie sodat enige vingertegniese werk, soos studies en toonleerpatrone vanuit hierdie perspektief aangepak kan word. Die skrywer is van mening dat die fluit se aantrekkingskrag in die eerste plek in die spesifieke eienskappe van die toon gesetel is, en beskou daarom die vestiging van 'n stewige basis vir toonontwikkeling as voorvereiste vir enige tegniese ontwikkeling wat later mag volg. Begeleidings word vir heelwat van die aanvangsstukke verskaf omdat die skrywer verder ook van mening is dat die nuwe fluitspeler beter gemotiveer word wanneer die ervaring van musiekskepping saam met 'n ander instrument van heel vroeg af beleef word. Verder word 'n hoe premie op die integrasie van tegniese- en toonontwikkeling vanaf die vroee lesse geplaas. Omdat daar met hoërskoolbeginners, wat alreeds oor 'n redelike mate van musiekteoretiese kennis beskik, gewerk word, word note met skuiftekens vanaf die vroeë lesse gebruik sodat die omvang van nuwe note wat aangeleer word eerder lateraal in plaas van vinnig na boontoe uitgebrei word. Sodoende kry die onderwyser geleentheid om seker te maak dat die basiese boustene vir toonbeheer gevestig is voordat nuwe note bygevoeg word. Met hierdie studie hoop die skrywer om 'n leemte te vul en dat hierdie studie leiding aan heelwat fluitonderwysers kan gee. ENGLISH: The normal way in which to start with an instrument is by using a suitable instrumental tutor. Such a tutor usually provides both pupil and teacher with an appropriate order in which to learn new material, and by using a combination of exercises and pieces, helps the new player to internalize acquired skills. The flute seems to be a very popular instrument, especially for high school music pupils wanting to start with a second instrument. And it is in this regard that the author experienced a lack of a suitable flute tutor for beginners of this age group, enabling them to reach a standard of UNISA or Associated Board of Royal Schools of Music grade V to VI within three to five years. Because of this, the author wrote and empirically adapted a suggested tutor for high school flute beginners to provide in this gap. The target group were those pupils in grade 8 to 11 starting with a second instrument and playing a first instrument with a minimum standard of UNISA grade III. A reasonable knowledge of theory of music is therefore supposed. This paper was done on three levels, the first level being a background study to flute teaching, the second level a critical evaluation of four flute tutors and the third level the provision of a suggested flute tutor for high school beginners. Because very few publications provides a flute teacher with relevant information in one book, the background study covers a wide array of subjects. Therefore subjects such as practicing schedules, physical requirements, the care of the flute, options available when purchasing a flute, tone development, vibrato and other appropriate subjects were investigated. The critical evaluation of the four flute tutors served as an introductory study for the provision of a suggested flute tutor. For this reason positive elements from these tutors were integrated in the suggested flute tutor, and the suitability of these four tutors by pupils in the target group were also investigated. The discussion of the suggested tutor in the last chapter serves as an introduction to the tutor itself. With this the author hopes to enable the flute beginner to acquire a solid tonal foundation before starting on various technical exercises. The integration of tone development and technical proficiency from the earliest lessons are also a matter of high priority. For this reason, and also because a reasonable knowledge of theory of music are supposed, the inclusion of chromatic notes from the earliest stages helps the new player to develop a technical proficiency while at the same time developing tone control. Accompaniment to many pieces in the tutor are provided from as early as the third lesson. In this way it is hoped to promote motivation and enthusiasm for the pupil by broadening the experience of music-making from as early as possible. / Dissertation (MA (Music Science))--University of Pretoria, 2006. / Music / unrestricted

The South African white maize market is considered to be significantly more volatile than any other agricultural product traded on the South African Futures Exchange (SAFEX). This accentuates the need to effectively manage price risk, by means of hedging, to ensure a more profitable and sustainable maize production sector (Geyser, 2013:39; Jordaan, Grové, Jooste, A. & Jooste, Z.G., 2007:320). However, hedging at lower price levels might result in significant variation margins or costly buy–outs in order to fulfil the contract obligations. This challenge is addressed in this study by making use of technical analysis, focusing on the development of a practical and applicable composite technical indicator with the purpose of improving the timing of price risk management decisions identified by individual technical indicators. This may ultimately assist a producer in achieving a higher average hedge level compared to popular individual technical indicators. The process of constructing a composite indicator was commenced by examining the prevailing tendency of the market. By making use of the Directional Movement Index (DMI), as identified in the literature study, the market was found to continually shift between trending prices (prices moving either upwards or downwards) and prices trading sideways. Consequently, implementing only a leading (statistically more suitable for trading markets) or lagging (statistically more suitable for trending markets) technical indicator may generate false sell signals, as demonstrated by the application of these technical indicators in the white maize market. This substantiated the motivation for compiling a composite indicator that takes both leading and lagging indicators into account to more accurately identify hedging opportunities. The composite indicator made use of the Relative Strength Index (RSI) and Stochastic oscillator as leading indicators, and the Exponential Moving Average (EMA) and Moving Average Convergence Divergence (MACD) as lagging indicators. The results validated the applicability of such a composite indicator, as the composite indicator outperformed the individual technical indicators in the white maize market. The composite indicator achieved the highest average hedge level, the lowest average sell signals generated over the entire period, as well as the highest average hedge level as a percentage of the maximum price over the entire period. Hence, the composite indicator recognised hedging opportunities more accurately compared to individual technical indicators, which ultimately led to higher achieved hedging levels. / MCom. (Risk management), North-West University, Potchefstroom Campus, 2014

The South African white maize market is considered to be significantly more volatile than any other agricultural product traded on the South African Futures Exchange (SAFEX). This accentuates the need to effectively manage price risk, by means of hedging, to ensure a more profitable and sustainable maize production sector (Geyser, 2013:39; Jordaan, Grové, Jooste, A. & Jooste, Z.G., 2007:320). However, hedging at lower price levels might result in significant variation margins or costly buy–outs in order to fulfil the contract obligations. This challenge is addressed in this study by making use of technical analysis, focusing on the development of a practical and applicable composite technical indicator with the purpose of improving the timing of price risk management decisions identified by individual technical indicators. This may ultimately assist a producer in achieving a higher average hedge level compared to popular individual technical indicators. The process of constructing a composite indicator was commenced by examining the prevailing tendency of the market. By making use of the Directional Movement Index (DMI), as identified in the literature study, the market was found to continually shift between trending prices (prices moving either upwards or downwards) and prices trading sideways. Consequently, implementing only a leading (statistically more suitable for trading markets) or lagging (statistically more suitable for trending markets) technical indicator may generate false sell signals, as demonstrated by the application of these technical indicators in the white maize market. This substantiated the motivation for compiling a composite indicator that takes both leading and lagging indicators into account to more accurately identify hedging opportunities. The composite indicator made use of the Relative Strength Index (RSI) and Stochastic oscillator as leading indicators, and the Exponential Moving Average (EMA) and Moving Average Convergence Divergence (MACD) as lagging indicators. The results validated the applicability of such a composite indicator, as the composite indicator outperformed the individual technical indicators in the white maize market. The composite indicator achieved the highest average hedge level, the lowest average sell signals generated over the entire period, as well as the highest average hedge level as a percentage of the maximum price over the entire period. Hence, the composite indicator recognised hedging opportunities more accurately compared to individual technical indicators, which ultimately led to higher achieved hedging levels. / MCom. (Risk management), North-West University, Potchefstroom Campus, 2014

The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above viii may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected. In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained. / Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.

The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above viii may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected. In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained. / Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.

The aim of this study is to conduct a thorough theoretical study on the relevant aspects involved in knowledge management and organisational learning, and to assess the maturity level of knowledge management within the South African steel industry. Various aspects of knowledge, knowledge management and organisational learning with specific relation to sustainable competitive advantage are discussed in the literature study. During the literature research several factors which either promote or hinder the effective management of knowledge were identified and a list of lessons learned by other successful knowledge focused companies, are discussed. The critical success factors for a successful knowledge management program are also discussed. Knowledge can create a sustainable competitive advantage within an organisation, if successfully applied to make value adding decisions and to enable learning, and if it is applied to make decisions which are superior to that of its rivals across the supply chain. An integrated approach needs to be followed when KM is pursued and the knowledge must be applied to make value added decisions and facilitate learning across all processes in the value chain. The focus must be to retain an organisation’s tacit knowledge as this is a key success factor to ensure a sustainable competitive advantage. The study includes research on whether knowledge management is effectively used as a sustainable competitive advantage in the South African steel industry. The maturity level of the application of knowledge and learning principles implemented within the South African steel industry is assessed and compared to the maturity level of ArcelorMittal, Monlevade, located in Brazil. A survey was designed and distributed to determine the knowledge management and organisational learning maturity levels at two steel facilities of ArcelorMittal in South Africa and one facility in Brazil. The key problem areas as identified through the empirical research are discussed and it is concluded that South African facilities do not effectively use knowledge management as a sustainable competitive advantage. The maturity level of knowledge management in ArcelorMittal, South Africa is low compared to the maturity at Monlevade and rival companies such as Tata and Posco steel. A significant effort needs to be made in order to allow the effective creation, acquisition, sharing and leveraging of knowledge within the South African steel facilities. The key factors which constrain effective knowledge management is related to ineffective Human Resource policies, organisation structure, lack of knowledge exchange forums, collaboration and communication, coaching, and a lack of incentives to share tacit knowledge. It is also evident that knowledge is not seen as a sustainable competitive advantage by many respondents and that they perceive they do not have the time or capacity to transfer knowledge. Ten practical design principles were constructed and a knowledge management framework was developed to guide South African steel companies during the design and execution of a knowledge management programme which will ensure that knowledge management will result into a sustainable competitive advantage. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

The aim of this study is to conduct a thorough theoretical study on the relevant aspects involved in knowledge management and organisational learning, and to assess the maturity level of knowledge management within the South African steel industry. Various aspects of knowledge, knowledge management and organisational learning with specific relation to sustainable competitive advantage are discussed in the literature study. During the literature research several factors which either promote or hinder the effective management of knowledge were identified and a list of lessons learned by other successful knowledge focused companies, are discussed. The critical success factors for a successful knowledge management program are also discussed. Knowledge can create a sustainable competitive advantage within an organisation, if successfully applied to make value adding decisions and to enable learning, and if it is applied to make decisions which are superior to that of its rivals across the supply chain. An integrated approach needs to be followed when KM is pursued and the knowledge must be applied to make value added decisions and facilitate learning across all processes in the value chain. The focus must be to retain an organisation’s tacit knowledge as this is a key success factor to ensure a sustainable competitive advantage. The study includes research on whether knowledge management is effectively used as a sustainable competitive advantage in the South African steel industry. The maturity level of the application of knowledge and learning principles implemented within the South African steel industry is assessed and compared to the maturity level of ArcelorMittal, Monlevade, located in Brazil. A survey was designed and distributed to determine the knowledge management and organisational learning maturity levels at two steel facilities of ArcelorMittal in South Africa and one facility in Brazil. The key problem areas as identified through the empirical research are discussed and it is concluded that South African facilities do not effectively use knowledge management as a sustainable competitive advantage. The maturity level of knowledge management in ArcelorMittal, South Africa is low compared to the maturity at Monlevade and rival companies such as Tata and Posco steel. A significant effort needs to be made in order to allow the effective creation, acquisition, sharing and leveraging of knowledge within the South African steel facilities. The key factors which constrain effective knowledge management is related to ineffective Human Resource policies, organisation structure, lack of knowledge exchange forums, collaboration and communication, coaching, and a lack of incentives to share tacit knowledge. It is also evident that knowledge is not seen as a sustainable competitive advantage by many respondents and that they perceive they do not have the time or capacity to transfer knowledge. Ten practical design principles were constructed and a knowledge management framework was developed to guide South African steel companies during the design and execution of a knowledge management programme which will ensure that knowledge management will result into a sustainable competitive advantage. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

Text in Afrikaans / Hierdie navorsing getiteld 'n Ontwikkelingsperspektief van vakleerlingskappe in Suid-Afrika: implikasies vir die onderwysstelsel ondersoek die wortels van die vakleerlingskap stelsel sedert antieke tye, deur die koloniale tydperk in Suid-Afrika, die "armblankevraagstuk"1922-1960, voor-demokrasie 1950-1980, 1980-1993 en post-demokrasie 1994-2014. Die studie konsentreer op die kronologiese verloop van gebeure wat gelei het tot die formalisering van die vakleerlingskapstelsel in Suid-Afrika in 1922 asook die evolusie tot in sy huidige vorm. Spesifieke aandag is geskenk aan wetgewing, beide provinsiaal en nasionaal, wat bygedra het tot die vorming van die stelsels. Die vakleerlingskapstelsel van Amerika is ook ondersoek vanaf sy wortels tot die huidige era met al sy vorme van tegniese beroepsonderwys asook vakleerlingopleiding. Daar is gekyk na al die verskillende Amerikaanse kolleges en tegniese skoolstelsel. ‘n Vergelykende studie tussen Amerika en Suid-Afrika se vakleerlingskapstelsel is gemaak met spesifieke aanbevelings vir die Suid-Afrikaanse stelsel. / This research, entitled A developmental perspective of apprenticeships in South Africa: Implications for the education system, examined the origins of the apprenticeship system from its roots in pre-history, through colonial time in South Africa, the "armblanke-vraagstuk" 1922-1960, pre-democracy 1950-1980, 1980-1993 and postdemocracy 1994-2014. This study concentrated on chronicling the events leading to the establishment of formalized apprenticeship training in South Africa in 1922 and its evolution to its present form. Particular attention was paid to the legislation, both provincial and national, that provided for the establishment of the present system. The apprenticeship system of the USA was also examined from its roots up to the present time in all its forms of technical, vocational and artisan training. Looking at the different college systems and technical training schools of the USA. Comparisons between USA and South Africa‘s apprenticeship systems was made with specific recommendations for South Africa‘s system. / Educational Foundations / M. Ed. (Vergelykende Opvoedkunde)

Text in Afrikaans / Hierdie navorsing getiteld 'n Ontwikkelingsperspektief van vakleerlingskappe in Suid-Afrika: implikasies vir die onderwysstelsel ondersoek die wortels van die vakleerlingskap stelsel sedert antieke tye, deur die koloniale tydperk in Suid-Afrika, die "armblankevraagstuk"1922-1960, voor-demokrasie 1950-1980, 1980-1993 en post-demokrasie 1994-2014. Die studie konsentreer op die kronologiese verloop van gebeure wat gelei het tot die formalisering van die vakleerlingskapstelsel in Suid-Afrika in 1922 asook die evolusie tot in sy huidige vorm. Spesifieke aandag is geskenk aan wetgewing, beide provinsiaal en nasionaal, wat bygedra het tot die vorming van die stelsels. Die vakleerlingskapstelsel van Amerika is ook ondersoek vanaf sy wortels tot die huidige era met al sy vorme van tegniese beroepsonderwys asook vakleerlingopleiding. Daar is gekyk na al die verskillende Amerikaanse kolleges en tegniese skoolstelsel. ‘n Vergelykende studie tussen Amerika en Suid-Afrika se vakleerlingskapstelsel is gemaak met spesifieke aanbevelings vir die Suid-Afrikaanse stelsel. / This research, entitled A developmental perspective of apprenticeships in South Africa: Implications for the education system, examined the origins of the apprenticeship system from its roots in pre-history, through colonial time in South Africa, the "armblanke-vraagstuk" 1922-1960, pre-democracy 1950-1980, 1980-1993 and postdemocracy 1994-2014. This study concentrated on chronicling the events leading to the establishment of formalized apprenticeship training in South Africa in 1922 and its evolution to its present form. Particular attention was paid to the legislation, both provincial and national, that provided for the establishment of the present system. The apprenticeship system of the USA was also examined from its roots up to the present time in all its forms of technical, vocational and artisan training. Looking at the different college systems and technical training schools of the USA. Comparisons between USA and South Africa‘s apprenticeship systems was made with specific recommendations for South Africa‘s system. / Educational Foundations / M. Ed. (Vergelykende Opvoedkunde)