Preparing for the implementation of any new tax is a mammoth task. This mammoth task was evident when the National Treasury, SARS, companies, professional bodies, industry bodies and advisory organisations alike were preparing for the introduction of the new dividend tax in South Africa. The preparations included extensive consultations, sharing of information and providing guidance in newsletters, journals, guidance notes, websites, blogs, magazines, news papers and the like. Companies, Regulated Intermediaries and shareholders do not only have to be informed of the legislative changes, they need to be informed about the when, what and how of the impact of the tax and about the preparation needed for the implementation of dividends tax. Several common themes were identified that are critical to the successful implementation of dividends tax. These themes include communication between the business community and the regulators, as well as communication within the organisations. Involvement in and by the industry bodies has also been identified as critical to the successful implementation of dividends tax, while the timely preparation and communication of the regulatory reporting requirements is essential to the process. Within organisations, centralised oversight enables the coordinated preparation and implementation of the new tax. AFRIKAANS : Die voorbereidings vir die implementasie van enige nuwe belasting is 'n reuse taak. Die omvang van hierdie taak het duidelik geword toe die Nasionale Tesourie, die Suid Afrikaanse Inkomstediens, maatskappye, professionele liggame, industrie-organisasies, ensomeer voorbereidings moes tref vir die implementasie van dividend belasting. Die voorbereidings het konsultasie met lede, die deel van inligting en die voorsiening van leiding in nuusbriewe, joernale, webtuistes, tydskrifte en koerante ingesluit. Maatskappye, gereguleerde tussengangers en aandeelhouers moes nie net ingelig word oor die veranderinge in die wetgewing nie, hulle moet ook ingelig word aangaande die wanneer, wat en hoe van die impak van die belasting en die voorbereidings vir die implementasie van dividend belasting. Verskeie gemeenskaplike temas wat krities is tot die suksesvolle implementering van dividend belasting is geidentifiseer. Hierdie faktore sluit in kommunikasie tussen die organisasies, die besigheids samelewing en die reguleerders, asook interne kommunikasie binne die organisasies. Betrokkenheid in en by die industrieorganisasies is ook geidentifiseer as krities tot die suksesvolle implementering van dividend belasting, terwyl die tydige voorbereiding en kommunikasie deur die reguleerders en die kommunikasie van die rapporterings vereistes van die reguleerders essensieel is tot die proses. Sentrale interne oorsig binne organisasies maak die gekoordineerde voorbereidings vir die implementasie van dividend belasting moontlik. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Magister Artium (Social Work) - MA(SW) / Julian Rotter (1966, 1975) het die persoonlikheidskonstruk lokus van kontrole beskryf as die mate waartoe.die individu glo dat versterking die gevolg is van sy eie gedrag (interne lokus van kontrole) of die gevolg is van gelukkige toeval, kans, of die noodlot (eksterne lokus van kontrole) . Sedert Rotter (1966) die konstruk "lokus van kontrole" gedefinieer en as integrale komponent van sy sosiale leerteorie voorgestel het, het velerlei navorsers ook hierdie konstruk indringend ondersoek en met talle aspekte in verband probeer bring. Een van die veranderlikes wat veral aandag geniet het, is akademiese prestasie en die verband wat ditmet lokus van kontrole sou toon. Alhoewel daar nie ooreenstemming bestaan met betrekking tot hierdie verband nie, blyk dit asof die meerderheid navorsers wel bevind dat 'n interne lokus van kontrole verband hou met hoê akademiese prestasie (byvoorbeeld Kishor, 1983; Maqsud, 1980; Messer, 1972). Verskeie tersiêre inrigtings (waaronder die Universiteit van Wes-Kaapland, waar hierdie studie beslag vind) bied dan ook studiebegeleidingsprogramme aan ten einde studente van studievaardighede te voorsien wat hulle in staat sou stelom akademies beter te presteer. Hierdie programme neem egter selde persoonlikheidsveranderlikes in aanmerking en fokus veel eerder op die verskaffing van studiewenke en -vaardighede. Hierdie studie het dus In unieke studiebegeleidingsprogram probeer ontwerp wat In interne lokus van kontrole by die deelnemende proefpersone wil bevorder. Dit is dan die primêre studiebegeleidingsprogram van die U.W.K. te evalueer ten opsigte van die invloed daarvan op die persoonlikheidskonstruk lokus van kontrole by die deelnemende proefpersone. Sekondêre doelstellings behels die volgende ii) om die samehang tussen die konstruk lokus van kontrole met die volgende veranderlikes te bepaal: a) Geslag b) Geografiese herkoms, naamlik plattelandse vs. stedelike studente • c) Ouderdom d) Sosio-ekonomiese status e) Studierigting f) Taalgroep g) Politieke betrokkenheid, organisatoriese affiliasie en organisatoriese betrokkenheid h) Akademiese prestasie i) Akademiese studiejaar iii) om vergelykings te tref met Westerse navorsingsbevindinge Die huidige studie was ondersoekend van aard weens die afwesigheid van soortgelyke voorafgaande navorsing. In Voortoets-natoets kontrole groep-ontwerp is gebruik om die verband tussen lokus van kontrole en die studiebegeleidingsprogram na te vors. Altesaam Proefpersone het aan die ondersoek deelgeneem Collins (1974) se aanpassing van Rotter (1966) se interneeksterne lokus van kontrole skaal is as meetmiddel gebruik. Herdie skaal het deel gevorm van In vraelys wat ook informasie ingewin het omtrent die persoon huistaal, studiedoelstellings, se geslag, politieke studentestatus, betrokkenheid, betrokkenheid, organisatoriese affiliasie, organisatoriese akademiese prestasie en geografiese herkoms. Die resultate van die huidige navorsing het aangedui dat daar geen beduidende verband bestaan tussen die lokus van kontrole geneigdheid van die proefpersone en die ervaring van die studiebegeleidingsprogram nie. Die huidige navorsing het voorts geen verband gevind waar dit die samehang van lokus van kontrole en die veranderlikes van geslag, geografiese herkoms, ouderdom, sosio-ekonomiese status, studierigting, taalgroep, politieke affiliasie, en organisatoriese betrokkenheid aangaan nie. Beduidende verbande is wel bespeur ten opsigte van die lokus van kontrole-tellings van manlike en vroulike proefpersone wat In Afrika-taal besig, asook ten opsigte van die veranderlikes politieke betrokkenheid, akademiese prestasie en akademiese studiejaar. Hierdie bevindinge is bespreek met verwysing na die geneigdheid van die proefpersone en die ervaring van die studiebegeleidingsprogram nie. Die huidige navorsing het voorts geen verband gevind waar dit die samehang van lokus van kontrole en die veranderlikes van geslag, geografiese herkoms, ouderdom, sosio-ekonomiese status, studierigting, taalgroep, politieke affiliasie, en organisatoriese betrokkenheid aangaan nie. Beduidende verbande is wel bespeur ten opsigte van die lokus van kontrole-tellings van manlike en vroulike proefpersone wat In Afrika-taal besig, asook ten opsigte van die veranderlikes politieke betrokkenheid, akademiese prestasie en akademiese studiejaar. Literatuuroorsig, asook met inagneming van die unieke aard van die studentebevolking aan die Universiteit van Wes-Kaapland. Die unieke suid-Afrikaanse sosio-politieke realiteit is ook in aanmerking geneem. Ten slotte word sekere aanbevelings gemaak met die oog op verdere navorsing .

Rapid population growth and urbanisation has resulted in a drastic increase in the volume of waste produced by the World populace. The resulting pressure on the country’s somewhat underdeveloped waste management infrastructure emphasizes the need for waste management solutions which balance environmental protection with economic sustainability. Waste is seen as an unwanted or surplus by-product, emission or residue of any process or activity which has been discarded, accumulated or stored for the purpose of discarding or future processing. Hazardous waste is waste that may, by circumstance of use, quantity, concentration or inherent physical, chemical or infectious characteristics, cause ill-health or an increased mortality rate in humans, fauna and/or flora. General waste on the other hand, is waste that does not pose an immediate threat to human health or the environment. Currently household waste is considered general waste even though it may contain hazardous components such as fluorescent tubes and/or other household chemicals. Promulgation of NEM: WA (no 59 of 2008) provides instruments for the implementation of the steps taken by the Department of Environmental Affairs to improve waste management in South Africa. Successful implementation and enforcement of the act will place the country at the forefront of progressive international standards in waste management. One of South Africa’s largest environmental and waste management challenges remains the presence of historical, hazardous waste landfill sites. Characterisation of the dangers that these sites pose to the environment is providing extremely difficult and expensive, as is the ongoing maintenance and management of these facilities – placing economic strain on national municipalities. This study was done in two phases. The first related to the hazardous waste components of household waste that is being dumped at landfill site and the methods of classification, handling and dumping of hazardous waste have been investigated. All the legislation was taken into consideration to see if the landfill sites comply with the latest legislation. The second phase was a comparison between three landfill sites. The management, work activities and general appearance of the sites have been compared internally. Then a comparison have been done between the following landfill sites Kwaggasrand landfill site in Tshwane, Weltevreden landfill site in Brakpan and an ideal landfill site developed in accordance with the Minimum Requirements documents published by of DEAT in 1998. / Thesis (M.Sc. (Geography and Environmental Studies))--North-West University, Potchefstroom Campus, 2011.

Rapid population growth and urbanisation has resulted in a drastic increase in the volume of waste produced by the World populace. The resulting pressure on the country’s somewhat underdeveloped waste management infrastructure emphasizes the need for waste management solutions which balance environmental protection with economic sustainability. Waste is seen as an unwanted or surplus by-product, emission or residue of any process or activity which has been discarded, accumulated or stored for the purpose of discarding or future processing. Hazardous waste is waste that may, by circumstance of use, quantity, concentration or inherent physical, chemical or infectious characteristics, cause ill-health or an increased mortality rate in humans, fauna and/or flora. General waste on the other hand, is waste that does not pose an immediate threat to human health or the environment. Currently household waste is considered general waste even though it may contain hazardous components such as fluorescent tubes and/or other household chemicals. Promulgation of NEM: WA (no 59 of 2008) provides instruments for the implementation of the steps taken by the Department of Environmental Affairs to improve waste management in South Africa. Successful implementation and enforcement of the act will place the country at the forefront of progressive international standards in waste management. One of South Africa’s largest environmental and waste management challenges remains the presence of historical, hazardous waste landfill sites. Characterisation of the dangers that these sites pose to the environment is providing extremely difficult and expensive, as is the ongoing maintenance and management of these facilities – placing economic strain on national municipalities. This study was done in two phases. The first related to the hazardous waste components of household waste that is being dumped at landfill site and the methods of classification, handling and dumping of hazardous waste have been investigated. All the legislation was taken into consideration to see if the landfill sites comply with the latest legislation. The second phase was a comparison between three landfill sites. The management, work activities and general appearance of the sites have been compared internally. Then a comparison have been done between the following landfill sites Kwaggasrand landfill site in Tshwane, Weltevreden landfill site in Brakpan and an ideal landfill site developed in accordance with the Minimum Requirements documents published by of DEAT in 1998. / Thesis (M.Sc. (Geography and Environmental Studies))--North-West University, Potchefstroom Campus, 2011.

The technique of twelve-tone serialism was developed by Schoenberg to give structure to atonal compositions. The writer was interested in the fact that Dallapiccola’s twelve-tone compositions, as with Berg’s, were easier received by the general public than the works of other serial composers of the time. The reason being that his twelve-tone rows contain tonal elements. The boundaries of the field of study were determined in chapter 1. Terminology and problems encountered with the study were also discussed. To be able to analyse the tonal aspects of Dallapiccola’s rows, the basic outlines of tonality were clearly defined in chapter 2. It was found that tonal suggestions could be achieved by means of using: * tones that form part of a diatonic scale, * explicit triads, * implicit triads, * scale constructions and * tones that outline the tonic. The different types of twelve-tone rows were discussed and illustrated by means of music examples in chapter 3. A list of published works as well as a short discussion of each composition followed in chapter 4. Mention was made whether a work was tonal, atonal or a twelve-tone composition and Dallapiccola’s use of serial procedures in each composition was discussed. Chapter 5 showed where and how the above criteria were used in his rows. The study thus provides evidence that Dallapiccola had tonal references in mind when planning the rows and that tonal suggestions are common in his works. The twelve-tone rows often employ three, four or five of the criteria of implied tonality in a composition. Of the five criteria, tones that form part of a diatonic scale was used the most. This was discussed with all the rows, except Il prigioniero (row of hope) and Cinque frammenti di Saffo’s first and second tone rows. Dallapiccola used tones to outline the tonic in thirty one twelve-tone rows. Implicit triads were used in all but six works. Scale constructions appeared in nineteen works and Dallapiccola’s love for using a few chromatic notes or three consecutive notes of the implied major scale became apparent. Explicit triads only appeared in thirteen compositions. In the other rows, Dallapiccola created a tonal sense by means of other criteria or had a more chromatic approach. Dallapiccola thus used tonal references in the tone rows of his serial compositions and showed that twelve-tone tonality could be used to create a lyrical idiom. In this way the people that were trained in the tonal school could also appreciate twelve-tone compositions. In the opera Il prigioniero, it is especially evident that the Italian tradition of lyricism and dramatic intensity do exist after verismo composers (Morris 1999:257). / Dissertation (MMus(Performing Art))--University of Pretoria, 2005. / Music / unrestricted

Abstract in English, Afrikaans and Zulu / The general aim of the research was to investigate the components and nature of a psychosocial framework for conflict management in organisations. The research investigated the way in which such a framework manifests by exploring the relationship dynamics between the antecedents (leadership, organisational culture and employee voice), mediators (employee engagement and organisational trust), and outcome variables (conflict management – conflict types and interpersonal conflict handling styles), as moderated by socio-demographic factors (race, gender, age, qualification, job level, income level, tenure, employment status, trade union representation, trade union membership, sector, employee numbers, organisational size, employee engagement programme). The associations between individuals’ personal and organisational characteristics were further explored to determine significant differences between these variables. A quantitative cross-sectional survey was conducted amongst a non-probability sample of adult workers who were employed in South African-based organisations (n = 556). Canonical correlation analysis, mediation modelling, and structural equation modelling were conducted to identify the core empirical components of the framework. A critical review of the interrelated dynamics of the framework components revealed that the mediating variables of employee engagement (job engagement and organisational engagement) and organisational trust (commitment, dependability, integrity) were vital in intensifying the direction and strength of the link between leadership behaviour, organisational culture, conflict types (task, relational, process and status conflict, group atmosphere and conflict resolution potential), and various interpersonal conflict handling styles (integrating, avoiding, dominating, obliging, compromising). Stepwise multiple regression revealed that number of employees, a formal employee engagement programme, and job level were the three most important socio-demographic variables to consider in a conflict management framework, followed by age. The hierarchical moderated regression analysis showed that age, union membership, job level, number of employees, and formal employee engagement programme were important moderating factors to consider in the framework. Tests for significant mean differences indicated significant dissimilarities in terms of the socio-demographic variables. Theoretically, the study advances the understanding of conflict management behaviour and its antecedents in the South African workplace. The empirically tested psychosocial framework informs workplace conflict management interventions from an employment relations perspective which may contribute to enhanced organisational performance. / Die algemene doel van die navorsing was om ondersoek in te stel na die komponente en aard van ʼn psigososiale raamwerk vir konflikbestuur in organisasies. Die navorsing het die manier waarop so ʼn raamwerk manifesteer, bestudeer – deur verkenning van die verhoudingsdinamika tussen die voorgangers (leierskap, organisasiekultuur en werknemer se stem), bemiddelaars (werknemerbetrokkenheid en vertroue in ʼn organisasie), en uitkomsveranderlikes (konflikbestuur – tipes konflik en hanteringstyle ten opsigte van interpersoonlike konflik), soos getemper deur sosiodemografiese faktore (ras, geslag, ouderdom, kwalifikasie, posvlak, inkomstevlak, ampsbekleding, aanstellingstatus, vakbondverteenwoordiging, vakbondlidmaatskap, sektor, werknemergetalle, organisasiegrootte, werknemerbetrokkenheidprogram). Die assosiasies tussen individue se persoonlike en organisasiegebonde eienskappe is verder bestudeer om betekenisvolle verskille tussen hierdie veranderlikes te bepaal. ʼn Kwantitatiewe deursnee-opname is gemaak onder ʼn nie-waarskynlikheidssteekproef van volwasse werkers in diens van Suid-Afrikaans-gebaseerde organisasies (n = 556). Kanoniese korrelasie-ontleding, bemiddelingsmodellering, en strukturele vergelykingsmodellering is gedoen om die kern- empiriese komponente van die raamwerk te identifiseer. ʼn Kritiese beskouing van die onderling verwante dinamika van die raamwerkkomponente het getoon dat die bemiddelende veranderlikes van werknemerbetrokkenheid (werksbetrokkenheid en organisasiebetrokkenheid) en vertroue in die organisasie (toewyding, betroubaarheid, integriteit) deurslaggewend was in die intensifisering van die rigting en sterkte van die skakel tussen leierskapsgedrag, organisasiekultuur, konfliktipes (taak-, relasionele, proses- en statuskonflik, groepatmosfeer en konflikoplossingspotensiaal), en verskillende hanteringstyle ten opsigte van interpersoonlike konflik (integrerend, vermydend, dominerend, inskiklik, kompromitterend). Stapsgewyse meervoudige regressie het getoon dat die aantal werknemers, ʼn formele werknemerbetrokkenheidsprogram, en posvlak die drie belangrikste sosiodemografiese veranderlikes was om mee rekenskap te hou in ʼn konflikbestuursraamwerk, gevolg deur ouderdom. Die hiërargiese gemodereerde regressie-ontleding het getoon dat ouderdom, vakbondlidmaatskap, posvlak, aantal werknemers, en formele werknemerbetrokkenheidsprogram belangrike modererende faktore was om in gedagte te hou in die raamwerk. Toetse vir noemenswaardige gemiddelde verskille het aansienlike ongelyksoortighede ten opsigte van die sosiodemografiese veranderlikes getoon. Teoreties bevorder die studie die begrip van konflikbestuursgedrag en die voorgangers daarvan in die Suid-Afrikaanse werkplek. Die empiries getoetste psigososiale raamwerk vorm konflikbestuursintervensies in die werkplek vanuit ʼn werksverhoudingeperspektief wat kan bydra tot verbeterde organisasieprestasie. / Inhloso jikelele yocwaningo kwaba ukuphenya izingxenye nemvelo yohlaka lwezengqondo lokuphathwa kokungqubuzana ezinhlanganweni. Ucwaningo luphenye indlela lapho uhlaka olunjalo lubonisa ngokuhlola amandla obudlelwano phakathi kwezinqumo (ubuholi, isiko lenhlangano nezwi lesisebenzi), abalamuli (ukuzibandakanya kwesisebenzi kanye nokwethembana kwenhlangano), kanye nemiphumela eguquguqukayo (ukuphathwa kokungqubuzana - izinhlobo zokungqubuzana nezindlela zokuphatha ukungqubuzana phakathi kwabantu), njengoba kuhlaziywe yizici zenhlayo yeningi labantu (uhlanga, ubulili, ubudala, imfanelo, izinga lomsebenzi, izinga lomholo, ukusebenzisa umhlaba, isimo somsebenzi, ukumelwa yinyunyana, ubulunga benyunyana, imboni, izinombolo zabasebenzi, ubungako benhlangano, uhlelo lokuzibandakanya kwesisebenzi). Ukuhlangana phakathi komuntu siqu kanye nezici zenhlangano kuphinde kwahlola umehluko omkhulu phakathi kwalokhu okuguquguqukayo. Inhlolovo esezingeni eliphansi yesigaba yenziwe phakathi kwesampula elula yabasebenzi abadala abebeqashwe ezinhlanganweni ezisekelwe zaseNingizimu Afrika (n = 556). Ukuhlaziya kokuxhumanisa kohlu lwezincwadi, ukulamula kwesifanekiso, kanye nesifanekiso sesakhiwo kwenziwa ukukhomba izingxenye ezisemqoka ezinokwehla kohlaka. Isibuyekezo esibucayi samandla ahambisana nezingxenye zohlaka siveze ukuthi ukulamula okuguqukayo kokuzibandakanya kwesisebenzi (ukuzibandakanya komsebenzi nokuzibandakanya kwenhlangano) kanye nokwethembana kwenhlangano (ukuzinikela, ukwethembeka, ubuqotho) kwakubalulekile ekwandiseni ukuqondiswa namandla oxhumano phakathi kokuziphatha kwabaholi, isiko lenhlangano, izinhlobo zokungqubuzana (umsebenzi, ezingubudlelwano, inqubo nesimo sokungqubuzana, isimo sokuzwana eqenjini kanye namandla okuxazulula ukungqubuzana), kanye nezindlela zokuphatha ukungqubuzana okuhlukahlukene phakathi kwabantu (ukuhlanganisa, ukugwema, ukubusa, ukubopha, ukuyekethisa). Ngokuhamba kwesinyathelo ekuhlehleni okuningi kwaveza ukuthi inani labasebenzi, uhlelo lokuzibandakanya olusemthethweni lwesisebenzi, kanye nezinga lomsebenzi kwakuyizinguqunguquko ezintathu ezibaluleke kakhulu zenhlalo yeningi abantu okufanele bazicabange ohlakeni lokuphathwa ukungqubuzana, kulandelwe ubudala. Ukuhlaziywa okuphezulu kokuhlehla kokuhlaziya kubonise ukuthi ubudala, ubulunga benyunyana, izinga lomsebenzi, inani lezisebenzi, kanye nohlelo lokuzibandakanya olusemthethweni lwesisebenzi kwakuyizici ezibalulekile zokulinganisa okufanele zicatshangwe ohlakeni. Uvivinyo lokwehlukahlukana lukhombise ukungafani okubalulekile ngokuya kweziguquguqukayo zenhlalo yeningi labantu. Ngokucatshangwayo isifundo sikhuthaza ukuqondisisa ukuphathwa kokungqubuzana kokuziphatha kanye nezinqumo zako endaweni yomsebenzi eNingizimu Afrika. Ukuhlolwa okunamandla kohlaka lwezengqondo lwazisa ukungenelela kokuphathwa kokungqubuzana endaweni yomsebenzi ngombono wobudlelwano emsebenzini okungaba nomthelela ekwenzeni ngcono ukusebenza kwenhlangano. / Human Resource Management / D. Phil. (Human Resource Management)