Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Added Tax Act (89 of 1991) (VAT Act) under one piece of legislation. The TA Act (28 of 2011) provides guidance on various matters of tax administration, including a very controversial penalty levying regime. Prior to the TA Act (28 of 2011), section 76 of the IT Act (58 of 1962) and section 60 the VAT Act (89 of 1991) (hereafter referred to as the pre-TA Act (28 of 2011) penalty provisions) dealt with the levying of additional taxes in cases of understated tax returns. Sections 76 and 60 of the respective acts unfortunately did not provide proper guidelines on the assessment and calculation of these additional taxes or on how the levying of these additional taxes could conform to matters of administrative justice. These matters have been included under sections 221 to 223 of the TA Act (28 of 2011) (hereafter referred to as the understatement penalty percentage provisions under the TA Act (28 of 2011)) and have been welcomed by most taxpayers. This research study focused on the critical evaluation of the understatement penalty percentage provisions under the TA Act (28 of 2011) as well as the provisions which were repealed and replaced by the TA Act (28 of 2011) and which were previously applied in terms of the pre-TA Act (28 of 2011) penalty provisions. A comparison between the latter provisions, the understatement penalty percentage provisions under the TA Act (28 of 2011) and foreign legislation is made with the purpose of addressing how effective and fair the TA Act (28 of 2011) will prove to be. The study also includes brief advice on any possible improvements or practical approaches regarding the understatement penalty percentage provisions under the TA Act (28 of 2011). It is also seen as necessary to evaluate the effectiveness of the regulations promulgated in terms of sections 221 to 223 of the TA Act (28 of 2011), and to identify possible problems with the application and interpretation of the relevant understatement penalty percentage provisions under the TA Act (28 of 2011) by the Commissioner. A literature review was used to critically analyse and compare various pieces of legislation and precedents, including South African and foreign laws and legislation, with possible practical illustrative examples. The objective with the literature review was to clarify issues such as the fairness of the understatement penalty percentage provisions under the TA Act (28 of 2011) and the pre-TA Act (28 of 2011) penalty provisions. The findings of the research study revealed that the enactment of the understatement penalty percentage provisions under the TA Act (28 of 2011) on 1 October 2012 partially achieves the objective of providing taxpayers with a penalty levying system that is more reasonable and fair in comparison with the pre-TA Act (28 of 2011) penalty provisions. Despite a more favourable outcome achieved by the TA Act (28 of 2011), the research concludes that proper guidance and measures for levying a penalty are still lacking and that the legislation is unfortunately still failing in this regard. Harsh penalty percentages based on certain behavioural criteria that are not defined create the need for obvious improvements. That said, the TA Act (28 of 2011) is still young and creates a basis on which further amendments and improvements can take place. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Added Tax Act (89 of 1991) (VAT Act) under one piece of legislation. The TA Act (28 of 2011) provides guidance on various matters of tax administration, including a very controversial penalty levying regime. Prior to the TA Act (28 of 2011), section 76 of the IT Act (58 of 1962) and section 60 the VAT Act (89 of 1991) (hereafter referred to as the pre-TA Act (28 of 2011) penalty provisions) dealt with the levying of additional taxes in cases of understated tax returns. Sections 76 and 60 of the respective acts unfortunately did not provide proper guidelines on the assessment and calculation of these additional taxes or on how the levying of these additional taxes could conform to matters of administrative justice. These matters have been included under sections 221 to 223 of the TA Act (28 of 2011) (hereafter referred to as the understatement penalty percentage provisions under the TA Act (28 of 2011)) and have been welcomed by most taxpayers. This research study focused on the critical evaluation of the understatement penalty percentage provisions under the TA Act (28 of 2011) as well as the provisions which were repealed and replaced by the TA Act (28 of 2011) and which were previously applied in terms of the pre-TA Act (28 of 2011) penalty provisions. A comparison between the latter provisions, the understatement penalty percentage provisions under the TA Act (28 of 2011) and foreign legislation is made with the purpose of addressing how effective and fair the TA Act (28 of 2011) will prove to be. The study also includes brief advice on any possible improvements or practical approaches regarding the understatement penalty percentage provisions under the TA Act (28 of 2011). It is also seen as necessary to evaluate the effectiveness of the regulations promulgated in terms of sections 221 to 223 of the TA Act (28 of 2011), and to identify possible problems with the application and interpretation of the relevant understatement penalty percentage provisions under the TA Act (28 of 2011) by the Commissioner. A literature review was used to critically analyse and compare various pieces of legislation and precedents, including South African and foreign laws and legislation, with possible practical illustrative examples. The objective with the literature review was to clarify issues such as the fairness of the understatement penalty percentage provisions under the TA Act (28 of 2011) and the pre-TA Act (28 of 2011) penalty provisions. The findings of the research study revealed that the enactment of the understatement penalty percentage provisions under the TA Act (28 of 2011) on 1 October 2012 partially achieves the objective of providing taxpayers with a penalty levying system that is more reasonable and fair in comparison with the pre-TA Act (28 of 2011) penalty provisions. Despite a more favourable outcome achieved by the TA Act (28 of 2011), the research concludes that proper guidance and measures for levying a penalty are still lacking and that the legislation is unfortunately still failing in this regard. Harsh penalty percentages based on certain behavioural criteria that are not defined create the need for obvious improvements. That said, the TA Act (28 of 2011) is still young and creates a basis on which further amendments and improvements can take place. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

The research in this study focuses on the role of environmental education activities in the clarification of environmental values in Grade 6 learners. The much discussed environmental crisis arose as a result of man's negative environmental behaviour. Human behaviour is a matter of choices based on environmental values. Environmental value clarification aims to raise learners' awareness of their own values and to increase their effect on the environment. It helps learners to explore their own values, to consider advantages and disadvantages, to accept that others' beliefs may vary from their own, and to align their own actions and behaviours with their personal beliefs. Using environmental education activities the researcher aims to help learners clarify their environmental values as environmental education activities can not only be interesting and fun, but can also have a powerful impact on students' interest in and awareness of environmental problems. As the clarification of environmental values contains a highly subjective component, use is made of a combined method research strategy. The quantitative research component takes place through a pre- and post-test test with an experimental and a control group. During the pre- and post-test a standardised questionnaire is used whilst the interventions take the form of an environmental education activity. A qualitative, collective case study design forms the qualitative part of the combined method, through observation during the activity and focus group interviews thereafter. Three schools that are part of the project "Education for sustainable living", where schools pay attention to the environment through the implementation of environmental management principles, were selected for participation. The findings indicate that learners that were exposed to the activity are confronted with their own environmental values and attitudes whilst being forced to seriously, honestly andcritically reflect on his / her own values regarding specific environmental issues in the activity. / Thesis (MEd (Curriculum Development))--North-West University, Potchefstroom Campus, 2013.

The research in this study focuses on the role of environmental education activities in the clarification of environmental values in Grade 6 learners. The much discussed environmental crisis arose as a result of man's negative environmental behaviour. Human behaviour is a matter of choices based on environmental values. Environmental value clarification aims to raise learners' awareness of their own values and to increase their effect on the environment. It helps learners to explore their own values, to consider advantages and disadvantages, to accept that others' beliefs may vary from their own, and to align their own actions and behaviours with their personal beliefs. Using environmental education activities the researcher aims to help learners clarify their environmental values as environmental education activities can not only be interesting and fun, but can also have a powerful impact on students' interest in and awareness of environmental problems. As the clarification of environmental values contains a highly subjective component, use is made of a combined method research strategy. The quantitative research component takes place through a pre- and post-test test with an experimental and a control group. During the pre- and post-test a standardised questionnaire is used whilst the interventions take the form of an environmental education activity. A qualitative, collective case study design forms the qualitative part of the combined method, through observation during the activity and focus group interviews thereafter. Three schools that are part of the project "Education for sustainable living", where schools pay attention to the environment through the implementation of environmental management principles, were selected for participation. The findings indicate that learners that were exposed to the activity are confronted with their own environmental values and attitudes whilst being forced to seriously, honestly andcritically reflect on his / her own values regarding specific environmental issues in the activity. / Thesis (MEd (Curriculum Development))--North-West University, Potchefstroom Campus, 2013.

Value-Added Tax (VAT) was introduced in South Africa in 1991 by the Value Added Tax Act No. 89 of 1991 (the VAT Act). The South African VAT system is based on the destination or consumption of the goods or service supplied. The initial place where these goods and services are supplied is not taken into consideration. As a result, non-residents in some instances will be liable to register as VAT vendors and account for VAT even if they are not physically present in South Africa. The absence of place of supply rules therefore impacts on determining where a supply takes place and on the VAT registration of for example non-residents. This study aims to determine whether the South African VAT legislation, to some extent, makes provision for place of supply rules, to establish whether general place of supply rules for certain African and developed countries exist, to draw a comparison between these countries and to determine the possibility of implementing similar rules for South Africa. The study concludes that although not sufficient, the South African VAT legislation provides for certain inferred VAT place of supply rules. Worldwide, different countries apply place of supply by different means, and it is therefore not viable to combine all the various countries’ rules into one set of rules for implementation in South Africa. However, in order for South African VAT legislation to be in line with international trends, the study suggests that South Africa should investigate and determine whether place of supply rules should not formally be introduced in its legislation. VAT place of supply rules is important, as introducing same will equip South Africa to better align itself with its international trading partners. It will enable the supplier and consumer to determine whether a person should register for VAT in South Africa, clarify where a supply takes place and at what rate VAT should be charged. It will also minimise confusion as to the application of VAT treatment of certain transactions and eliminate or limit the possibility of double or non-taxation that can arise. AFRIKAANS : Belasting op toegevoegde waarde (BTW) het in Suid Afrika in werking getree in 1991 deur die implementering van die Belasting op Toegevoegde Waarde Wet No. 89 van 1991 (die BTW Wet). Die Suid Afrikaanse BTW sisteem is van so aard dat BTW betaalbaar is by die uiteindelike bestemming of finale gebruik van goedere en dienste wat gelewer word. Die oorsprongklike plek van lewering word nie in ag geneem nie. Die gevolg hiervan is dat nie-inwoners in sommige gevalle aanspreeklik sal wees om te registreer vir BTW ondernemers en om BTW te betaal, selfs al is hulle nooit fisies in Suid Afrika teenwoordig nie. Die afwesigheid van plek van lewering reëls het ‘n invloed op die bepaling van die plek van oorsprong van die lewering asook die BTW registrasie van byvoorbeeld, nie-inwoners. Die studie het ten doel om te bepaal of Suid Afrikaanse wetgewing tot ‘n seker mate plek van lewering reëls insluit, om te bepaal of algemene plek van lewering reëls vir sekere Afrika en ontwikkelde lande in werking is, om ‘n vergelyking tussen hierdie lande se reëls te trek en om die moontlike implementering van soorgelyke reëls in Suid Afrika te ondersoek. Die slotsom van die studie is dat alhoewel nie voldoende, die Suid Afrikaanse BTW wetgewing wel voorsiening maak vir toevallige plek van lewering reëls. Verskillende lande hanteer plek van lewering reëls op verskillende wyses en dit is dus nie moontlik om een stel gekombineerde reëls op te stel en toe te pas in Suid Afrika nie. Om die Suid Afrikaanse BTW wetgewing egter in lyn met internasionale tendense te bring, stel die studie voor dat Suid Afrika ondersoek instel en bepaal of plek van lewering reëls nie formeel ingesluit moet word in diewetgewing nie.BTW plek van lewering reëls is belangrik omdat die implementering daarvan Suid Afrika beter sal toerus om in lyn te wees met sy internasionale handelsvennote. Dit sal ook die verskaffer en verbruiker in staat stel om te bepaal of ‘n persoon in Suid Afrika moet registreer vir BTW, duidelikheid verskaf rakende die oorsprong of plek van lewering en teen watter koers BTW gehef moet word. Dit sal ook die verwarring rondom die korrekte hantering van BTW op spesifieke transaksies verminder en die potensiaal van dubbel of geen belasting beperk of elimineer. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Janse van Rensburg, Z 2011, An explorative study : place of supply rules for Value-Added Tax in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03192012-163350 / > F12/4/171/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The number of students that apply for studies at South African universities has increased dramatically over the past years, but the resources of the universities have stayed the same. It is therefore imperative that academic performance can be predicted on a short- and long-term basis. The Developing Expertise model might be able to predict academic performance on a short- and long-term basis. This study focussed primarily on academic performance on short-term basis by focussing on three of the model’s elements. The three elements that were investigated were: metacognition, intrinsic motivation and critical thinking. One of the contributions of this study is the refinement of some of the elements of the expertise model. The study helped to determine the validity of the instrument in a South African context. The measurement instrument can also be used as a selection meganism on short-term basis. In order to measure each of the elements of the expertise model, a measuring tool consisting of five questionnaires was compiled. A convenience sample of first year psychology students provided 326 students for the study. A second sample, compiled from the original sample, consisting of 209 first year students was used for the multiple regression analyses. These students are registered for psychology for the first time in 2005. The students were placed in three groups according to the student’s means of registering for the CBT centre. The first group was those students who completed the instrument on computers. The second group consisted of those students who completed a paper and pencil version of the measurement. The third group consisted of the Mamelodi students. These students completed a paper and pencil version of the measurement and brought it back a week later. The statistical analysis included factor analysis, correlation analysis and multiple regression analysis. Based on the literature research and the results of the statistical analysis, the expertise model was expanded to include metamemory as the functional unit for metacognition. Motivation can be divided in three subcomponents, namely: self-efficacy, intrinsic value and test anxiety. The motivational component, knowledge of cognition and external control can be used as predictors of academic performance on a short-term basis. The findings of this study can only be used as a selection meganism of academic performance on a short-term basis and therefore the results must be used with caution. / Dissertation (MA (Psychology))--University of Pretoria, 2007. / Psychology / unrestricted

This research was aimed at the lack of knowledge with regards to the nature, causes and disruptive behavioural patterns as a consequence of adolescents with self-destructive behaviour, and the way in which it limits effective intervention. A lack of research and literature, especially within the South-African context, contributes to this lack of knowledge. As a result, therapists tend to distance themselves, misinterpret and even ignore this behaviour. Some therapists, especially social workers, fear this behaviour, are frustrated by and even disapprove of clients who present self-destructive behaviour. The goal of this study was to address the lack of knowledge with regards to self-destructive behaviour in adolescents within a social work perspective. A knowledge framework has been developed by investigating the nature, causes and disruptive behavioural problems as a consequence in adolescents, which will serve as a reference for therapists. In order to reach the required goal, a number of objectives were set. This included the development of a knowledge framework by means of a literature study as well as consultation with experts in the field of self-destructive behaviour in adolescents. An empirical study was undertaken during which a collective case study was utilised as strategy for the gathering of data. During these interviews, the researcher tried to gather information about the nature, causes and disruptive behavioural problems as a consequence in adolescents who demonstrate with this behaviour. Three participants took part and the three case studies were compared. Applied research was used as the researcher aimed to explore the problem (namely adolescents with self-destructive behaviour) scientifically in order to develop a knowledge framework. The researcher used a qualitative research approach and in this way, qualitative empirical information was gathered. This study embraced research of a relatively unknown research field. This led to the researcher utilising an exploratory study design in order to investigate a research question, which comprises of limited information. The research question that was formulated for the means of this research was: What are the nature, causes and disruptive behavioural problems as a consequence of self-destructive behaviour in adolescents? Empirical data was gathered by means of case studies and led to the development of a research framework which contains the following information: 1. The nature of self-destructive behaviour 2. The causes of self-destructive behaviour 3. The link between self-destructive behaviour and suicide 4. The “therapeutic value” of self-destructive behaviour Thus, the research indicated that adolescent self-destructive behaviour is a common problem which therapists must face without appropriate knowledge and skills. Therefore, it is of outmost importance that social workers be trained accordingly in order to handle the problem of self-destructive behaviour in a constructive manner. / Dissertation (MSD (Play Therapy))--University of Pretoria, 2006. / Social Work / unrestricted

Om ’n beroepskeuse te maak of oor ’n (nuwe) beroep te besluit, is op sigself ’n oefening wat geweldige emosionele insig, krag en volwassenheid verg. Indien hierdie belangrike besluit geneem moet word deur ’n adolessent wat boonop hakkel, verg dit soveel me er innerlike sterkte. Vir so ’n jongmens is dit ’n enorme taak om ’n beeld van hom-/haarself in die toekoms te projekteer en besluite rakende ’n beroep en/of loopbaan te neem. Om te hakkel beïnvloed ongetwyfeld ’n adolessent se toekomsvisie en - planne. Benewens die feit dat die siening van die self in die hede aangepas moet word om ruimte te laat vir hakkel as ’n persoonlikheidseienskap en besluite wat dit behels en beïnvloed, moet die betrokke adolessent ook hierdie beeld op so ʼn wyse kan aanpas dat die self suksesvol in die toekoms geprojekteer kan word. Dit is die primêre doelwit van die onderhawige studie om vas te stel watter waarde lewensontwerpberading inhou vir ’n adolessent wat hakkel, en die studie word onderneem teen die agtergrond van beide die sisteemteorie en die sosiale konstruktivisme ten einde die navorser te help om op die ervaring van die deelnemer binne sy unieke konteks te fokus. Die studie is spesifiek gerig op die belewingswêreld van die adolessent wat hakkel. Ten einde die subjektiewe en diverse ervarings van die deelnemer beter te begryp, het ek ondersoek gedoen na die wyse waarop adolessente oor die algemeen (en my deelnemer in die besonder) deur middel van interaksie met ander (en die omgewing) deur die lens van die sosiale konstruktivisme vir hulself betekenis skep. Ek het vanuit ʼn kwalitatiewe paradigma gewerk en ʼn gevalstudie gedoen waar die eenheid van ondersoek ʼn adolessent was wat hakkel. My studie het gefokus op aanpasbaarheid as ’n element van hierdie adolessent se lewensontwerp, maar dan spesifiek ook op die wyse waarop die vier kerndimensies van aanpasbaarheid in sy lewe voltrek, te wete beroepsbelang, beroepsbeheer, beroepsnuuskierigheid en beroepselfvertroue. Ek het oorkoepelend ondersoek ingestel na die waarde van lewensontwerpberading in terme van die betekenisgewing (meaning making) en ‘heelwording’ (becoming more whole) van hierdie deelnemer as ’n persoon wat hakkel. ENGLISH : Making a career choice or deciding about a (new) career/job is an exercise that in itself already requires significant emotional insight, command and maturity. When this important decision is to be made by an adolescent who also stutters, this requires so much more inner strength. For such a youth it is a gigantic task to project an image of him/herself into the future and to make decisions concerning a future job/career. To stutter, unquestionably influences a person’s future vision and plans. Not only does it require an adaptation of the view of the self in the present to make space for this personality trait and the decisions that will influence and concern it, but the adolescent who stutters also will have to adjust this image of the self in order to successfully project the self into the future. It is the primary goal of this study to investigate the value of life design counselling for an adolescent who stutters and it is done against the background of both the systems theory and social constructivism in order to help the researcher to focus on the experience of the participant within his unique context. The study is specifically the world of experience of the adolescent who stutters. In order to better understand the subjective and diverse experiences of the participant, I investigated through the lens of social constructivism the way in which adolescents in general (and my participant in particular) created meaning through interaction with others (and the environment). I worked from a qualitative paradigm and conducted a case study where the unit of investigation was an adolescent who stutters. My study focused on adaptability as an element of this adolescent’s life design, but then specifically on the way that the four core dimensions of adaptability, that is career concern, career control, career curiosity and career confidence, manifest themselves in his life. I conducted an overall investigation into the value that life design counselling holds for the participant as a person who stutters in terms of his making meaning of life and becoming more whole as a person. / Dissertation (MEd)--University of Pretoria, 2010. / Educational Psychology / unrestricted

Arts festivals form a large part of the South African culture originally as many local communities began to share their culture with visitors by means of arts festivals. This has grown into a large industry that has tremendous financial gain for the hosting communities. With over 500 arts festivals each year in South Africa alone, visitors are certain to find a festival to satisfy their specific needs and wants. Therefore, with so many genres available, each festival has created its own niche market and loyal customer base. An extensive literature study was conducted for the purpose of this thesis and it was found that research of small to medium arts festivals has been neglected. This finding motivated the main theme of this research. As mentioned earlier, there are so many genres available that the festival organisers may experience difficulty when deciding what to offer and how many genres to offer in order to still be sustainable and attract a sufficient number of visitors. Furthermore, the large number of arts festivals organised each year makes it increasingly difficult for festivals to build a loyal client base. First-time visitors can be converted into repeat visitors if the marketing strategy is precise. Repeat visitors, as stated in the literature, results in a sustainable income for each festival. Another question that motivated the research was the location of the three arts festivals (Innibos, Vryfees, and Kierieklapper). Three arts festivals in three provinces makes an interesting study to determine whether there is a difference in the three types of visitors that they attract and the spending patterns at each festival. While addressing the problems stated above, this study produced the following three articles: * Article 1: ―Determinants of spending at Vryfees with a focus on genres‖. * Article 2: ―First-time versus repeat visitors at Innibos Arts Festival‖. * Article 3: ―Role of location in the attendance and spending of festinos‖. Article 1 investigates spending determinants that influence visitor expenditure on the different genres offered at the Vryfees Festival in Bloemfontein, based on a survey conducted in 2011. The research is based on the notion that different genres have different spending patterns. Article 2 focuses on the differences and/or similarities between first-time and repeat visitors at the Innibos Arts Festival as an alternative approach to market segmentation. Lastly, the third article focuses on three different arts festivals in three different locations in South Africa. The research was conducted by means of a visitor survey at the three arts festivals during the same year with questionnaires administered at Innibos (428), Vryfees (336), and Kierieklapper (202) respectively. The most significant contributions of this study can be summarised as follows: * the tourist spending behaviour in regards to the difference between first-time and repeat visitors is significant and can be considered an important spending determinant; * the tourist spending behaviour in terms of length of stay between first-time visitors and repeat visitors is significantly different, suggesting that familiarity with the destination (as the repeat visitors are) has an important impact; * different locations attract their own type of tourists and certain locations receive a higher economic injection than other provinces do because of the type of festival held. All three arts festivals attract mainly Afrikaans speaking attendees; and for the first time, a comparative study has been conducted on three arts festivals targeting the Afrikaans speaking community. Additionally, this is the first time a comparative study was conducted on three small to medium arts festivals located in three different provinces; and * the developed spending model described in the last chapter of this thesis can assist the festival organisers with future festival marketing to improve their income and marketing strategy. / PhD (Tourism Management), North-West University, Potchefstroom Campus, 2014