Academic literature on the topic 'Kennis op die horison'

Kennis wordt algemeen gezien een belangrijke productiefactor. Ook bedrijven onderkennen dat in toenemende mate. Het zijn slechts professionele voetbalorganisaties die ook daadwerkelijk overgaan tot activering van het immateriële activum kennis & kunde van een deel van hun medewerkers. In dit artikel beargumenteer ik dat er geen principiële, theoretische redenen zijn waarom ook andere ondernemingen niet in de kern van hun externe verslagen (balans en resultatenrekening) gegevens over hun medewerkers zouden opnemen.

In de OU-cursus presenteert Prof. Dr. H.G. Geertsema de kennisopvatting vanuit reformatorisch wijsgerig perspectief. Daarin wordt uitgegaan van de gedachte dat de werkelijkheid vanuit Gods bedoeling moet worden verstaan; als diens maaksel en als antwoord op diens belofte-bevel. Dat betekent voor de kennis dat overeenkomstig die bedoeling recht moet worden gedaan aan de eigen aard en de kwalitatieve bepaaldheid van de dingen. Deze opvatting fungeert als een kritische toets voor andere kenopvattingen, met name die van Plato en Descartes. In dit artikel zal ik daarop een reactie geven vanuit rooms katholiek gezichtspunt.

Het Audit Risk Model is begin jaren negentig in het MAB onderwerp geweest van een uitgebreide discussie. Momenteel zijn de internationale regelgevers bezig om in dit model het element bedrijfsrisico’s op te nemen. In dit artikel wordt nader ingegaan op de relatie tussen bedrijfsrisico’s en jaarrekeningrisico’s, met als doelstelling de discussie over het model van risicoanalyse verder te voeren. Risicoanalyse is een fase in het controleproces dat veelal complexe oordeelsvorming met zich meebrengt. De auteurs bevelen aan om bij zowel de interne als de externe reviews van uitgevoerde controlewerkzaamheden de aandacht specifiek te richten op het proces van oordeelsvorming en de uitkomst daarvan, alsmede op de wijze waarop de voor de uitkomst verkregen deugdelijke grondslag is gedocumenteerd. Gelet op de voor het uitvoeren van risicoanalyse benodigde sectorspecifieke kennis mag worden verwacht dat accountantsorganisaties hun kennis en kunde meer en meer gaan structureren langs de weg van business-sectorspecialisatie. Nader onderzoek is dan ook nodig naar het ondersteunend gebruik van business models. Ten slotte is van belang dat ook de reguliere accountantsopleidingen voorzien in gericht onderwijs van aankomende accountants op het gebied van de moderne controlebenadering.

The primary objective of this research is to review the value of business events in the performance of an organisation. Business events are categorised as part of the business tourism sector of the tourism industry. This sector is a strong financial contributor to many nations’ economies. The sector, sometimes also known as the M.I.C.E industry or meetings industry, focuses on creating business events to fit the knowledge needs of organisations across a wide range of industries. The business events are of several genre including exhibitions, training seminars, conferences, congresses and trade shows and all have been created for the purpose of helping organisations improve individual competitive advantages by learning from peers, competitors, suppliers and customers. The financial outcome of holding business tourism events is typically measured by such indicators as the number of business event venues booked, the number of business tourism visitors to a country attending business events, the number of hotel bed-nights sold that relate to business events, the number of add-on packages in the way of transport, entertainment and leisure tours used by business event attendees. Countries including South Africa have specific national policies to attract globally rotating business events to their own country. While hotels, transport and other tourism activities glean substantial financial benefit from the hosting of business events, the outcome of these events in terms of the new knowledge created for organisations is the primary objective of this research. As knowledge is intangible the value of knowledge is hard to understand in terms of past performance such as financial statements but it is seen in the literature review that there are many beneficial implications of seeking knowledge not limited to risk management through informed decision making. New knowledge has the ability to change the future work-place behaviour of employees in turn affecting the performance of an organisation. Lewin (1951) summarised that the level of   behavioural change from the influence of new knowledge attained at an event is a function of the people at the event and the environment of the event. Understanding these variables speaks directly to managing the intangible value created from business events. Thus Lewin’s formula as applied to business events is considered a link in the value chain of intangible asset creation in this research. Knowledge is an intangible asset of every organisation often documented in formal normative managerial actions such as policies, processes and databases and also held informally by individual employees who have personal skills and abilities. Measuring the change in knowledge value through an intervention such as a business event has relevance in terms of valuing the contribution of business events to improving organisational performance. A secondary objective of this research was then to review the current use of the Kirkpatrick-Phillips return-on-investment model in relation to its effectiveness in defining knowledge objectives and measuring their effect on intangible asset creation. The model is the business events sector recommended methodology to set the objectives and key performance indicators that define the degree of success of the business event for an organisation. The utility of this model in helping to manage organisational knowledge value derived from business events is reviewed. The relevance of business events to future organisational performance improvement is understood by analysing firstly an organisation’s perspective of the value of business events and then the perspective of an employee of the organisation attending business events. The findings of the literature review guided the design of both the qualitative and quantitative surveys that were used to explore the way knowledge flows from events into organisations. These surveys fulfil the third and fourth objectives of the research. To understand the flow of new knowledge through an organisation many functions and hierarchies of command, a systems thinking methodology was applied in that it is assumed that all units of the organisation add value at their own level and this value accumulates upwards towards the overall value of knowledge for the organisation in creating competitive advantages. The literature review firstly highlighted the role of creating opportunity for socialisation at events as pivotal in improving an organisation’s knowledge. Then systems methodology tool of viable systems diagnosis suggested a theoretical viable systems model of what a healthy, successful organisational knowledge system would look like. The methodology was then applied to distil the secondary data reviewed to 12 variables each composed of many other variables that act within this theoretical model. The 12 variables were included in semi-open ended questions of a qualitative research instrument that interviewed 18 managers who either design or attend business events. The qualitative responses and the system of the 12 variables were then used to guide the creation of the quantitative instrument. The quantitative research produced 354 useable questionnaires that were statistically analysed by exploratory factor analysis. The latent factors identified were used in the design of a structured equation model (SEM). The SEM indicated that organisations rely on socialisation activities such as business events to create new knowledge. The SEM also indicates that employees of an organisation may well consider business event activities from a personalised perspective of their own continued professional development needs which may not always align to those of the organisation suggesting the alignment between organisational and personal goals as critical in maximising the value attained from a business event. This research therefore made a valuable contribution in that it explored the value chain between the business events and their role in improving an individual organisation’s performance. This in turn implies from a systems thinking point of view to the overall performance of a country’s economy. A further contribution of this study is recommendations made to improve the ease of application of the Kirkpatrick-Phillips model and thus manage the process of socialisation and ultimately knowledge creation better. A pre- and post event extension to the model is recommended defined in a template to be used in an iterative manner to improve the management and capturing of the value of knowledge arising from the event and this fulfils the final objective of the research.
Thesis (PhD (Tourism Management))--North-West University, Potchefstroom Campus, 2013

Influenced by the postmodernist views of the early 21st century, the so-called New Reformation Movement pleads for a changed view of Scripture and a new way of Scriptural understanding for theology in South Africa. This movement demands that the Bible should no longer be viewed as the word of God, but as human words about God; it calls for an intellectually based re-appraisal of the Bible in which the modem reader's context, especially the knowledge-explosion of the information-era, becomes the key factor. The result of such a "reformation" is an over-estimation of knowledge and an under-evaluation of faith. This "new model" of Scriptural understanding brings to the attention that the question regarding the relation between faith and knowledge is relevant for modem-day theology in South Africa. Hence it is important that also reformed theology should re-think the relation between faith and knowledge. Within the reformed theological paradigm such a reflection should take the Bible itself as basic point of departure. When discussing the matter of faith and knowledge, the reformed confessions frequently refer to the pericope Hebrews 10:38-11:3. The important place which this pericope takes within the confessional writings, gave rise to the central theoretical argument of this study. The argument is that Hebrews 10:38-11:3 gives a unique perspective on the relation between faith and knowledge. It is also argued that a thorough and scientifically sound study of this pericope can make an important contribution to describing the relation between faith and knowledge. Consequently the purpose of this study is to determine the perspectives which Hebrews 10:38-11:3 provides regarding the relation between faith and knowledge. This study is conducted by means of an exegetical and revelational-historical investigation of the pericope. Chapter two of this study is an exegetical investigation of Hebrews 10:38-11:3, with focus on its textual aspects. These aspects include the structure of the book as a whole and the thought-structure of the pericope, as well as the semantic analysis of words which are relevant to this thesis. This chapter leads to the conclusion that faith forms a main thread throughout the book and pericope. From the pericope analysis it becomes clear that there is a close link between faith and the life of the believer. Faith not only forms the framework of life, but gives a framework in which knowledge of the unseen reality is being noted. The semantic analysis of the words "faith" and "knowledge" reveals that these two concepts are indeed interdependent. In chapter three, the exegetical investigation of Hebrews 10:38-11:3 is continued by a study of the socio-historical context in which Hebrews spoke about faith and knowledge. This chapter concludes that Hebrews was written to Christianized Jews. The purpose of the book was to exhort the first readers not to fall back into Jewish religious traditions. It teaches its readers that regardless of suffering, faith empowers believers to look forward to a wonderful future that is promised to them by God. In chapter four a revelational-historical study is conducted of the broad lines within which the Scriptures speak about faith and knowledge. Thereupon the teaching of Hebrews 10:38-11:3 on this topic is placed within the broad revelational-historical lines of the Bible. This chapter concludes that Hebrews' teaching links up with the entire Bible's teaching about faith and knowledge. The substance of faith is knowledge of the revelation of God in Christ, which is also the realization of the promised future for those who believe. Chapter five compares the results of the exegetical investigation of Hebrews 10:28- 11:3 with the reformed confessions regarding the subject at hand. This chapter concludes that there is an unbreakable bond between faith and knowledge, as depicted by the confessions and as continued by Hebrews 10:38-11:3. Both faith and knowledge begins and ends with God. Chapter six explores the rise of postmodernism and the New Reformation, comparing their views to the results of the exegetical investigation of Hebrews 10:38-11:3. This chapter concludes that the current theological debate in South Africa is characterized by an overestimation of knowledge and degradation of faith. However, in reaction to this, there are tendencies in the South-African theology towards an overestimation of faith and an degradation of knowledge. The results of this exegetical study of Hebrews 10:38-11:3 could possibly restore the balance. In Chapter seven the conclusion is formulated that, in the light of Hebrews 10:38- 11:3, it is imperative that faith and knowledge should not be superimposed over each other, but should be regarded as providing indispensable mutual support. Both faith and knowledge should be discounted in the process of forming theories within the theological science.
Thesis (Ph.D. (New Testament))--North-West University, Potchefstroom Campus, 2005.

The South African Department of Basic Education and Department of Higher Education and Training (2011a) made a call for the development of mathematics knowledge and practice standards in the foundation phase to serve as guidelines for the preparation of foundation phase teachers in the different higher education institutions. The purpose of the study in hand was to develop draft knowledge and practice standards in the number domain for the preparation of foundation phase teachers (referred to as mathematics knowledge and practice standards). These standards have to be refined and improved in further studies and should in the end serve as knowledge and practice standards for the preparation of foundation phase teachers in South Africa. Through a conceptual qualitative research methodology the researcher purposefully collected documents and analysed them through content analysis. The data-gathering process took place in three phases. During the first phase, policy documents with regard to general standards for teacher preparation, written school curriculum documents and mathematical standards for the preparation of foundation phase teachers in South Africa, the United States of America, Australia and the Netherlands were gathered. The second phase involved the purposeful gathering of articles, research reports and teacher preparation textbooks with regard to the preparation of foundation phase teachers to teach the number domain. During the first and second phases of data gathering, the documents were analysed according to mathematical knowledge for teaching as described by Ball, Thames and Phelps (2008) and the first draft of mathematical knowledge and practice standards was compiled. During the third data-gathering phase, critical evaluation reports were gathered from experts in the field of mathematics education (including researchers at universities and practising foundation phase teachers). The critical evaluation includes gaps/shortcomings in the draft mathematics knowledge and practice standards, as well as comments with regard to the clarity, applicability and functionality of the document. The draft mathematics knowledge and practice standards (MKPSs) for the preparation of foundation phase teachers include: Standard 1: Common content knowledge – The foundation phase teacher has a clear understanding of the common content knowledge of the number domain. Standard 2: Specialised content knowledge – The foundation phase teacher has a clear understanding of the specialised content of the number domain. Standard 3: Knowledge at the mathematical horizon – The foundation phase teacher understands how mathematical themes in the number domain relate to other themes in the different foundation phase year groups and in other phases. Standard 4: Knowledge of content and teaching – The foundation phase teacher is able to plan lessons and knows how to teach the number domain. Standard 5: Knowledge of content and learners – The foundation phase teacher knows the foundation phase learners and knows how they learn the number domain. Standard 6: Knowledge of content and the curriculum – The foundation phase teacher understands the South African school curriculum, as well as international trends in the school curriculum concerning the number domain. Those experts in the field of mathematics education in the foundation phase who participated in the study all indicated that the mathematics knowledge and practice standards in the number domain have the potential to boost the preparation of foundation phase teachers in South Africa.
MEd (Mathematics Education), North-West University, Potchefstroom Campus, 2014

Text in Afrikaans
Die doel van die ondersoek sentreer rondom die verband tussen denkontwikkeling (‘n kognitiewe veranderlike) en prestasie in Afrikaans as tweede taal. Denkont-wikkeling is egter nie die enigste kognitiewe veranderlike wat prestasie in ‘n taal kan beïnvloed nie. Verbale begrip en geheue is ook as vername kognitiewe verander-likes geïdentifiseer. Affektiewe veranderlikes soos motivering, selfkonsep en angs, kan ook met prestasie in Afrikaans as tweede taal in verband gebring word. ‘n Empiriese ondersoek is uitgevoer waarby 174 hoërskoolleerders betrek is. Kognitiewe en affektiewe veranderlikes, asook leerstyl, is gemeet. Uit die empiriese ondersoek blyk dit dat selfkonsep, geheue, verbale begrip en motivering as die vernaamste veranderlikes beskou kan word wat met prestasie in Afrikaans as tweede taal verband hou. Denkontwikkeling is nie as ‘n vername faktor geïdentifiseer nie. Die bevindinge in die literatuurstudie en die empiriese ondersoek is bespreek om ouers en onderwysers van riglyne te voorsien om prestasie in Afrikaans te verhoog.
The aim of the research focusses on the relationship between thought development (a cognitive variable) and achievement in Afrikaans as a second language. Besides thought development, verbal understanding and memory recollection are also identified as distinctive cognitive variables. Affective variables such as motivation, self-concept and anxiety could also relate to performance in Afrikaans as a second language. Empirical research was conducted amongst 174 High School learners. Cognitive variables, affective variables and learning styles were measured. Resulting from the empirical research, it appears that self-concept, memory recollection, verbal comprehension and motivation are the main variables that impact on the performance of Afrikaans as a second language. Thought process development was not identified as a main factor. Results from the literature study and the empirical research are discussed in order to assist parents and teachers with guidelines to increase achievement in Afrikaans as a second language.
Psychology of Education
M. Ed. (Sielkundige Opvoedkunde)