An analysis of the certificate of the theory of accounting knowledge and knower structures : a case study of professional knowledge
- Authors: Mkhize, Thandeka Fortunate
- Date: 2015
- Subjects: Accounting -- Study and teaching (Higher) , Dropout behavior, Prediction of , Knowledge, Theory of , Knowledge and learning , Critical realism , Education -- Philosophy , Educational sociology
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:2057 , http://hdl.handle.net/10962/d1019771
- Description: This research project explores issues around the poor throughput and high dropout rate in the Certificate of the Theory of Accounting (CTA) by focusing on Accounting knowledge as an object of study. The CTA was identified as a serious block in the steps that one needs to go through on the journey to becoming a Chartered Accountant. Having a clear understanding of Accounting knowledge can lead to finding ways that can make the subject more accessible to students from diverse backgrounds. This study contributes to understanding Accounting knowledge at the CTA level with the aim of clearly delineating its legitimate knowledge and knower structures. It answers the following two research questions: • What constitutes legitimate knowledge structures in the CTA? • What constitutes legitimate knower structures in the CTA? Academics from nine universities and representatives of the South African Institute of Chartered Accountants (SAICA) participated in this study. Data was collected through interviews, observation and document analysis. Eighteen CTA lecturers and two members of the SAICA management team were interviewed. Three universities provided documents on their practices, which included learner guides, examination papers, suggested answers, lecture notes, tutorials and other curriculum documents for each of the four CTA subjects. SAICA provided the competency framework and examinable pronouncements. A conference that was jointly hosted by SAICA and International Financial Reporting Standards (IFRS) Foundation was observed. This study used Critical Realism as its ontological underpinnings and Legitimation Code Theory (LCT) as its substantive theory. It used the Specialisation and Autonomy principles of LCT to analyse the data. Specialization establishes the ways agents and discourses within a field are constructed as special, different or unique and thus deserving of distinction and status (Maton, 2014). The principle of Autonomy is concerned with the extent to which the field is self-governing and can do things of its own free-will (Maton, 2004). The study found that the CTA has a hierarchical knowledge structure, which means that when new knowledge is created in Accounting it is integrated into existing knowledge, resulting in coherent and integrated knowledge. CTA also has a hierarchical curriculum structure. While horizontal curriculum structures evolve through the replacement of existing knowledge by new approaches and content, a hierarchical curriculum typically grows through integration and subsumption of new knowledge into pre-existing knowledge and it relies on the acquisition of knowledge developed in previous modules or levels of study.
- Full Text:
- Date Issued: 2015
- Authors: Mkhize, Thandeka Fortunate
- Date: 2015
- Subjects: Accounting -- Study and teaching (Higher) , Dropout behavior, Prediction of , Knowledge, Theory of , Knowledge and learning , Critical realism , Education -- Philosophy , Educational sociology
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:2057 , http://hdl.handle.net/10962/d1019771
- Description: This research project explores issues around the poor throughput and high dropout rate in the Certificate of the Theory of Accounting (CTA) by focusing on Accounting knowledge as an object of study. The CTA was identified as a serious block in the steps that one needs to go through on the journey to becoming a Chartered Accountant. Having a clear understanding of Accounting knowledge can lead to finding ways that can make the subject more accessible to students from diverse backgrounds. This study contributes to understanding Accounting knowledge at the CTA level with the aim of clearly delineating its legitimate knowledge and knower structures. It answers the following two research questions: • What constitutes legitimate knowledge structures in the CTA? • What constitutes legitimate knower structures in the CTA? Academics from nine universities and representatives of the South African Institute of Chartered Accountants (SAICA) participated in this study. Data was collected through interviews, observation and document analysis. Eighteen CTA lecturers and two members of the SAICA management team were interviewed. Three universities provided documents on their practices, which included learner guides, examination papers, suggested answers, lecture notes, tutorials and other curriculum documents for each of the four CTA subjects. SAICA provided the competency framework and examinable pronouncements. A conference that was jointly hosted by SAICA and International Financial Reporting Standards (IFRS) Foundation was observed. This study used Critical Realism as its ontological underpinnings and Legitimation Code Theory (LCT) as its substantive theory. It used the Specialisation and Autonomy principles of LCT to analyse the data. Specialization establishes the ways agents and discourses within a field are constructed as special, different or unique and thus deserving of distinction and status (Maton, 2014). The principle of Autonomy is concerned with the extent to which the field is self-governing and can do things of its own free-will (Maton, 2004). The study found that the CTA has a hierarchical knowledge structure, which means that when new knowledge is created in Accounting it is integrated into existing knowledge, resulting in coherent and integrated knowledge. CTA also has a hierarchical curriculum structure. While horizontal curriculum structures evolve through the replacement of existing knowledge by new approaches and content, a hierarchical curriculum typically grows through integration and subsumption of new knowledge into pre-existing knowledge and it relies on the acquisition of knowledge developed in previous modules or levels of study.
- Full Text:
- Date Issued: 2015
An analysis of the development model for ex-farmworkers and adjacent communities in the Indalo association of private game reserves in the Eastern Cape
- Tessendorf, Samantha Millicent
- Authors: Tessendorf, Samantha Millicent
- Date: 2015
- Subjects: Game reserves -- South Africa -- Eastern Cape , Agricultural laborers -- South Africa -- Eastern Cape , Land reform -- South Africa -- Eastern Cape , Land use -- South Africa -- Eastern Cape , Land use -- Citizen participation , Rural development -- South Africa -- Eastern Cape , Rural development -- Citizen participation
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: vital:3399 , http://hdl.handle.net/10962/d1018547
- Description: Over the past fifteen years there has been an extensive conversion of land use from traditional farming practices to conservation and private game reserves. It has been suggested by Langholz and Kerley (2006:2) that privately owned preserved areas can engage in ecotourism initiatives by protecting biodiversity, succeeding financially and contributing to social upliftment. However, ecotourism has to operate within the context of historical land dispossession of the majority black population and current land reform initiatives to address this problem. In view of the economic, social and environmental importance of ecotourism based private game reserves (PGRs) in South Africa, particularly the Eastern Cape, the main goal of this research is to examine the Indalo association of private game reserves in the Eastern Cape Province’s development model for ex-farmworkers and adjacent communities. This was done through a literature survey and analysis of existing studies and by interviewing the managers of the Indalo PGRs and a few farmworkers to get their opinions of the tension between what they are doing and the imperatives of land reform. This involved an exploration of their community development work, particularly around issues of job creation, participation in decision-making, capacity building and sustainability. The thesis comes to the following conclusions. The first is that the establishment of PGRs have a significant positive impact on the local areas in which they are established. As a land-use, ecotourism based game reserves are an economically and ecologically desirable alternative to other land uses. Therefore the ecotourism based private game reserve industry with its extensive community development focus for farmworkers and local communities is a viable and sustainable alternative to conventional land reform. The second is that the Indalo PGRs development work has built capacity in the communities it has served. However, community participation, particularly in decision-making is limited and needs more attention if productive and sustainable development is to be achieved. Lastly, communities rely heavily on external support for their development and upliftment. However, the majority of the PGRs have/or are putting measures in place to ensure the continuation of community development projects to ensure the long-term sustainability of projects.
- Full Text:
- Date Issued: 2015
- Authors: Tessendorf, Samantha Millicent
- Date: 2015
- Subjects: Game reserves -- South Africa -- Eastern Cape , Agricultural laborers -- South Africa -- Eastern Cape , Land reform -- South Africa -- Eastern Cape , Land use -- South Africa -- Eastern Cape , Land use -- Citizen participation , Rural development -- South Africa -- Eastern Cape , Rural development -- Citizen participation
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: vital:3399 , http://hdl.handle.net/10962/d1018547
- Description: Over the past fifteen years there has been an extensive conversion of land use from traditional farming practices to conservation and private game reserves. It has been suggested by Langholz and Kerley (2006:2) that privately owned preserved areas can engage in ecotourism initiatives by protecting biodiversity, succeeding financially and contributing to social upliftment. However, ecotourism has to operate within the context of historical land dispossession of the majority black population and current land reform initiatives to address this problem. In view of the economic, social and environmental importance of ecotourism based private game reserves (PGRs) in South Africa, particularly the Eastern Cape, the main goal of this research is to examine the Indalo association of private game reserves in the Eastern Cape Province’s development model for ex-farmworkers and adjacent communities. This was done through a literature survey and analysis of existing studies and by interviewing the managers of the Indalo PGRs and a few farmworkers to get their opinions of the tension between what they are doing and the imperatives of land reform. This involved an exploration of their community development work, particularly around issues of job creation, participation in decision-making, capacity building and sustainability. The thesis comes to the following conclusions. The first is that the establishment of PGRs have a significant positive impact on the local areas in which they are established. As a land-use, ecotourism based game reserves are an economically and ecologically desirable alternative to other land uses. Therefore the ecotourism based private game reserve industry with its extensive community development focus for farmworkers and local communities is a viable and sustainable alternative to conventional land reform. The second is that the Indalo PGRs development work has built capacity in the communities it has served. However, community participation, particularly in decision-making is limited and needs more attention if productive and sustainable development is to be achieved. Lastly, communities rely heavily on external support for their development and upliftment. However, the majority of the PGRs have/or are putting measures in place to ensure the continuation of community development projects to ensure the long-term sustainability of projects.
- Full Text:
- Date Issued: 2015
An analysis of the framing and representation of environmental and anthopogenic issues affecting the poor, in the Herald and The Weekend Post newspapers
- Authors: Walter, Michael Ernest
- Date: 2015
- Subjects: Mass media and the environment
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/4299 , vital:20582
- Description: This paper interrogates local South African news media coverage of environmental issues affecting the poor and marginalized, particularly in regard to issues such as pollution, water contamination and the destruction of natural habitats. As such, this study focuses on content from The Weekend Post and The Herald from 2010 onwards. Issues such as pollution, in its various forms (air, water and land), are often under reported and not discussed. Essentially, these issues become matters about which little-to-nothing is done, particularly when it affects the poor. This notion of ‘dumping’ or moving environmental issues to affect poorer or disadvantaged people (normally of colour), is known as ‘environmental racism’. This paper will explore the media’s role in regard to these environmental issues and how it depicts, emphasizes or de-emphasizes the importance and urgency of these issues, especially those issues affecting poor or working class people.
- Full Text:
- Date Issued: 2015
- Authors: Walter, Michael Ernest
- Date: 2015
- Subjects: Mass media and the environment
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/4299 , vital:20582
- Description: This paper interrogates local South African news media coverage of environmental issues affecting the poor and marginalized, particularly in regard to issues such as pollution, water contamination and the destruction of natural habitats. As such, this study focuses on content from The Weekend Post and The Herald from 2010 onwards. Issues such as pollution, in its various forms (air, water and land), are often under reported and not discussed. Essentially, these issues become matters about which little-to-nothing is done, particularly when it affects the poor. This notion of ‘dumping’ or moving environmental issues to affect poorer or disadvantaged people (normally of colour), is known as ‘environmental racism’. This paper will explore the media’s role in regard to these environmental issues and how it depicts, emphasizes or de-emphasizes the importance and urgency of these issues, especially those issues affecting poor or working class people.
- Full Text:
- Date Issued: 2015
An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe
- Authors: Kanyenze, Rumbidzai
- Date: 2015
- Subjects: Income tax deductions -- Zimbabwe , Income tax -- Law and legislation -- Zimbabwe
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:914 , http://hdl.handle.net/10962/d1017536
- Description: The Income Tax Bill (2012) proposes certain changes to the existing Income Tax Act that will impact on the method used to determine the taxable income of a taxpayer in Zimbabwe. Therefore, it is important to understand the tax consequences the Income Tax Bill creates for the taxpayer. The research aimed to elaborate on and explain the tax consequences that will arise as a result of applying the Income Tax Bill in Zimbabwe. The research was based on a qualitative method which involved the analysis and the interpretation of extracts from legislation and articles written on the proposed changes. The current “gross income” of a taxpayer consists of amounts earned from a source within or deemed to be from within Zimbabwe The proposed changes to the Act will change the tax system to a residence-based system, where resident taxpayers are taxed on amounts earned from all sources. Therefore, the driving factor which determines the taxability of an amount will become the taxpayer’s residency. Clause 2 of the proposed Act provides that income earned by a taxpayer should be separated into employment income, business income, property income and other specified income. This will make it unnecessary to determine the nature of an amount because capital amounts will be subject to income tax. The current Act provides for the deduction of expenditure incurred for the purpose of trade or in the production of income. Section 31(1)(a) of the proposed Act will restrict permissible deductions to expenditure incurred in the production of income. Consequently, expenditure not incurred for the purpose of earning income will no longer be deductible when the Income Tax Bill is implemented. The proposed Income Tax Act will increase the taxable income of a taxpayer as it makes amounts that are not currently subject to tax taxable, whilst restricting the deductions claimable.
- Full Text:
- Date Issued: 2015
- Authors: Kanyenze, Rumbidzai
- Date: 2015
- Subjects: Income tax deductions -- Zimbabwe , Income tax -- Law and legislation -- Zimbabwe
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:914 , http://hdl.handle.net/10962/d1017536
- Description: The Income Tax Bill (2012) proposes certain changes to the existing Income Tax Act that will impact on the method used to determine the taxable income of a taxpayer in Zimbabwe. Therefore, it is important to understand the tax consequences the Income Tax Bill creates for the taxpayer. The research aimed to elaborate on and explain the tax consequences that will arise as a result of applying the Income Tax Bill in Zimbabwe. The research was based on a qualitative method which involved the analysis and the interpretation of extracts from legislation and articles written on the proposed changes. The current “gross income” of a taxpayer consists of amounts earned from a source within or deemed to be from within Zimbabwe The proposed changes to the Act will change the tax system to a residence-based system, where resident taxpayers are taxed on amounts earned from all sources. Therefore, the driving factor which determines the taxability of an amount will become the taxpayer’s residency. Clause 2 of the proposed Act provides that income earned by a taxpayer should be separated into employment income, business income, property income and other specified income. This will make it unnecessary to determine the nature of an amount because capital amounts will be subject to income tax. The current Act provides for the deduction of expenditure incurred for the purpose of trade or in the production of income. Section 31(1)(a) of the proposed Act will restrict permissible deductions to expenditure incurred in the production of income. Consequently, expenditure not incurred for the purpose of earning income will no longer be deductible when the Income Tax Bill is implemented. The proposed Income Tax Act will increase the taxable income of a taxpayer as it makes amounts that are not currently subject to tax taxable, whilst restricting the deductions claimable.
- Full Text:
- Date Issued: 2015
An analysis of the representation of sexual abuse in selected post-apartheid novels
- Authors: Fetile, Khanyisa
- Date: 2015
- Subjects: South African fiction (English) -- 21st century , Sexual abuse victims in literature
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/3822 , vital:20466
- Description: This study examines the way in which three South African novelists, K. Sello Duiker, Phaswane Mpe and Sindiwe Magona portray the sexual abuse of men and women in the post-apartheid era. The novels under discussion are: Thirteen Cents (2000) and The Quiet Violence of Dreams (2001) by K.Sello Duiker, Beauty’s Gift (2008) by Sindiwe Magona and Phaswane Mpe`s Welcome to Our Hillbrow. It will also look at the characters and the events to show that sexual abuse can be physical, traumatic and emotional, and that it affects both males and females, reinforcing in a sense Pucherova`s assertion that “both men and women are oppressed by a patriarchal heterosexist society” (2009:937).
- Full Text:
- Date Issued: 2015
- Authors: Fetile, Khanyisa
- Date: 2015
- Subjects: South African fiction (English) -- 21st century , Sexual abuse victims in literature
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/3822 , vital:20466
- Description: This study examines the way in which three South African novelists, K. Sello Duiker, Phaswane Mpe and Sindiwe Magona portray the sexual abuse of men and women in the post-apartheid era. The novels under discussion are: Thirteen Cents (2000) and The Quiet Violence of Dreams (2001) by K.Sello Duiker, Beauty’s Gift (2008) by Sindiwe Magona and Phaswane Mpe`s Welcome to Our Hillbrow. It will also look at the characters and the events to show that sexual abuse can be physical, traumatic and emotional, and that it affects both males and females, reinforcing in a sense Pucherova`s assertion that “both men and women are oppressed by a patriarchal heterosexist society” (2009:937).
- Full Text:
- Date Issued: 2015
An analysis of the risk adjusted returns of active versus passive South African general equity unit trusts during varying economic periods: an individual investor's perspective
- Authors: Ferreira, James Stuart
- Date: 2015
- Subjects: Mutual funds , Global Financial Crisis, 2008-2009 , Risk assessment , Financial crises -- South Africa , Portfolio management , Financial planners
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1207 , http://hdl.handle.net/10962/d1019753
- Description: This thesis used the events of the 2007 financial crisis as a means of being able to add to the research already done on South African unit trusts. The objective was to study the risk-adjusted performance of South African general equity unit trusts against the market during the period between 2005 and 2014. This period took into account the bull market preceding the financial crisis, the market crash of 2007 and the subsequent market recovery that followed. Data was obtained online through the I-Net BFA data base and included 161 general equity unit trusts that contained a full data set. In addition to the general equity unit trusts, the Satrix40 was studied to compare a passive unit trust against those that are actively managed. The 10 year Government bond was also used as a risk-free rate to add to the comparisons of performance results. The Sharpe, Treynor and Jensen measures were applied to the data with the results adding more support to the opinions that markets are fairly efficient and active investment strategies are being challenged by consistently well performing passive investments. Throughout the duration of the study, taking into account the varying economic cycles, the Satrix40 passive investment showed the best average overall return on simple return calculations as well as during the risk-adjusted measurements. In support of active investment management, unit trusts showed their best relative performance figures during the period of the financial crisis. This suggested that active financial managers were able to make the active calls necessary to weather the storm of the financial crisis. While the study did have its limitations, the results it produced are intended to offer investors further knowledge in enabling them to make more educated investment decisions in the future.
- Full Text:
- Date Issued: 2015
- Authors: Ferreira, James Stuart
- Date: 2015
- Subjects: Mutual funds , Global Financial Crisis, 2008-2009 , Risk assessment , Financial crises -- South Africa , Portfolio management , Financial planners
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1207 , http://hdl.handle.net/10962/d1019753
- Description: This thesis used the events of the 2007 financial crisis as a means of being able to add to the research already done on South African unit trusts. The objective was to study the risk-adjusted performance of South African general equity unit trusts against the market during the period between 2005 and 2014. This period took into account the bull market preceding the financial crisis, the market crash of 2007 and the subsequent market recovery that followed. Data was obtained online through the I-Net BFA data base and included 161 general equity unit trusts that contained a full data set. In addition to the general equity unit trusts, the Satrix40 was studied to compare a passive unit trust against those that are actively managed. The 10 year Government bond was also used as a risk-free rate to add to the comparisons of performance results. The Sharpe, Treynor and Jensen measures were applied to the data with the results adding more support to the opinions that markets are fairly efficient and active investment strategies are being challenged by consistently well performing passive investments. Throughout the duration of the study, taking into account the varying economic cycles, the Satrix40 passive investment showed the best average overall return on simple return calculations as well as during the risk-adjusted measurements. In support of active investment management, unit trusts showed their best relative performance figures during the period of the financial crisis. This suggested that active financial managers were able to make the active calls necessary to weather the storm of the financial crisis. While the study did have its limitations, the results it produced are intended to offer investors further knowledge in enabling them to make more educated investment decisions in the future.
- Full Text:
- Date Issued: 2015
An analysis of the risk exposure of adopting IPV6 in enterprise networks
- Authors: Berko, Istvan Sandor
- Date: 2015
- Subjects: International Workshop on Deploying the Future Infrastructure , Computer networks , Computer networks -- Security measures , Computer network protocols
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4722 , http://hdl.handle.net/10962/d1018918
- Description: The IPv6 increased address pool presents changes in resource impact to the Enterprise that, if not adequately addressed, can change risks that are locally significant in IPv4 to risks that can impact the Enterprise in its entirety. The expected conclusion is that the IPv6 environment will impose significant changes in the Enterprise environment - which may negatively impact organisational security if the IPv6 nuances are not adequately addressed. This thesis reviews the risks related to the operation of enterprise networks with the introduction of IPv6. The global trends are discussed to provide insight and background to the IPv6 research space. Analysing the current state of readiness in enterprise networks, quantifies the value of developing this thesis. The base controls that should be deployed in enterprise networks to prevent the abuse of IPv6 through tunnelling and the protection of the enterprise access layer are discussed. A series of case studies are presented which identify and analyse the impact of certain changes in the IPv6 protocol on the enterprise networks. The case studies also identify mitigation techniques to reduce risk.
- Full Text:
- Date Issued: 2015
- Authors: Berko, Istvan Sandor
- Date: 2015
- Subjects: International Workshop on Deploying the Future Infrastructure , Computer networks , Computer networks -- Security measures , Computer network protocols
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4722 , http://hdl.handle.net/10962/d1018918
- Description: The IPv6 increased address pool presents changes in resource impact to the Enterprise that, if not adequately addressed, can change risks that are locally significant in IPv4 to risks that can impact the Enterprise in its entirety. The expected conclusion is that the IPv6 environment will impose significant changes in the Enterprise environment - which may negatively impact organisational security if the IPv6 nuances are not adequately addressed. This thesis reviews the risks related to the operation of enterprise networks with the introduction of IPv6. The global trends are discussed to provide insight and background to the IPv6 research space. Analysing the current state of readiness in enterprise networks, quantifies the value of developing this thesis. The base controls that should be deployed in enterprise networks to prevent the abuse of IPv6 through tunnelling and the protection of the enterprise access layer are discussed. A series of case studies are presented which identify and analyse the impact of certain changes in the IPv6 protocol on the enterprise networks. The case studies also identify mitigation techniques to reduce risk.
- Full Text:
- Date Issued: 2015
An analysis of the tax consequences of the double tax agreement between South Africa and the Democratic Republic of Congo
- Authors: Mkabile, Nwabisa
- Date: 2015
- Subjects: Double taxation -- South Africa , Double taxation -- Congo (Democratic Republic) , Income tax -- South Africa -- Foreign income , Income tax -- Congo (Democratic Republic) -- Foreign income
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:916 , http://hdl.handle.net/10962/d1017539
- Description: As a result of the different tax systems adopted by countries, foreign-sourced income earned by taxpayers may be subject to double taxation. This may therefore impede cross-border trade and investment. Double taxation relief is provided unilaterally, in terms of a country’s domestic laws or bilaterally in terms of Double Taxation Agreements. South African residents earning income from the Democratic Republic of Congo may be subject to tax in both countries. To eliminate such double taxation the South African Income Tax Act, No 58 of 1962, provides for unilateral relief from double taxation in the form of exemptions, rebates and deductions. The double tax agreement between South Africa and the Democratic Republic of the Congo came into effect recently and double taxation relief for South African residents is now also available in terms of tax treaty law. The objective of the research was to determine whether the combination of the unilateral measures and the double tax agreement provide relief in respect of all types of income earned by South African residents in the Democratic Republic of the Congo. It was concluded that the double tax agreement, together with the unilateral relief provided for in the Income Tax Act will grant relief for all types of income earned by South African residents in the Democratic Republic of the Congo.
- Full Text:
- Date Issued: 2015
- Authors: Mkabile, Nwabisa
- Date: 2015
- Subjects: Double taxation -- South Africa , Double taxation -- Congo (Democratic Republic) , Income tax -- South Africa -- Foreign income , Income tax -- Congo (Democratic Republic) -- Foreign income
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:916 , http://hdl.handle.net/10962/d1017539
- Description: As a result of the different tax systems adopted by countries, foreign-sourced income earned by taxpayers may be subject to double taxation. This may therefore impede cross-border trade and investment. Double taxation relief is provided unilaterally, in terms of a country’s domestic laws or bilaterally in terms of Double Taxation Agreements. South African residents earning income from the Democratic Republic of Congo may be subject to tax in both countries. To eliminate such double taxation the South African Income Tax Act, No 58 of 1962, provides for unilateral relief from double taxation in the form of exemptions, rebates and deductions. The double tax agreement between South Africa and the Democratic Republic of the Congo came into effect recently and double taxation relief for South African residents is now also available in terms of tax treaty law. The objective of the research was to determine whether the combination of the unilateral measures and the double tax agreement provide relief in respect of all types of income earned by South African residents in the Democratic Republic of the Congo. It was concluded that the double tax agreement, together with the unilateral relief provided for in the Income Tax Act will grant relief for all types of income earned by South African residents in the Democratic Republic of the Congo.
- Full Text:
- Date Issued: 2015
An analysis of the use of visual storytelling by South African brands to promote brand engagement on social networks
- Authors: Gwatiringa, Tsitsi
- Date: 2015
- Subjects: Digital storytelling -- South Africa , Branding (Marketing) -- South Africa , Social media -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/7533 , vital:21799
- Description: Stories have the ability to evoke feelings and emotions in humans and have since been used by brands as part of corporate communication, communicating their vision and values. However, the growing technological trends have not only shifted the platforms for communication but also changed the techniques of communication as audiences on social media expect two-way communication instead of the traditionally used one-way communication. This is exacerbated by the power of word-of-mouth on social media as well as the presence of digital natives who are increasingly visual in their nderstanding and are immersed in their lives online. This has given rise to the use of visual storytelling as a corporate communication strategy as brands are using it to connect, transmit and receive messages from their audiences. This study examines the ways in which South African brands are making use of visual storytelling on social media and aims to determine the extent to which the use of visual storytelling promotes brand-audience engagement. The study is based on the philosophical assumptions of the Visual Rhetoric framework, which is concerned with the symbolic processes by which images perform communication. The hermeneutic – interpretive research method design is applied to justify knowledge produced by this study. A content analysis of six social media pages was conducted, looking at the visual content posted as well as interpretation of comments and interactions by fans of the selected brand pages. Overall, South African brands make use of visual storytelling to promote brand-audience engagement but they are not utilising the communication strategy to its fullest extent.
- Full Text:
- Date Issued: 2015
- Authors: Gwatiringa, Tsitsi
- Date: 2015
- Subjects: Digital storytelling -- South Africa , Branding (Marketing) -- South Africa , Social media -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/7533 , vital:21799
- Description: Stories have the ability to evoke feelings and emotions in humans and have since been used by brands as part of corporate communication, communicating their vision and values. However, the growing technological trends have not only shifted the platforms for communication but also changed the techniques of communication as audiences on social media expect two-way communication instead of the traditionally used one-way communication. This is exacerbated by the power of word-of-mouth on social media as well as the presence of digital natives who are increasingly visual in their nderstanding and are immersed in their lives online. This has given rise to the use of visual storytelling as a corporate communication strategy as brands are using it to connect, transmit and receive messages from their audiences. This study examines the ways in which South African brands are making use of visual storytelling on social media and aims to determine the extent to which the use of visual storytelling promotes brand-audience engagement. The study is based on the philosophical assumptions of the Visual Rhetoric framework, which is concerned with the symbolic processes by which images perform communication. The hermeneutic – interpretive research method design is applied to justify knowledge produced by this study. A content analysis of six social media pages was conducted, looking at the visual content posted as well as interpretation of comments and interactions by fans of the selected brand pages. Overall, South African brands make use of visual storytelling to promote brand-audience engagement but they are not utilising the communication strategy to its fullest extent.
- Full Text:
- Date Issued: 2015
An analysis of use of cloud enterprise resource planning systems in South Africa
- Authors: Atukwase, Denise
- Date: 2015
- Subjects: Enterprise resource planning -- South Africa , Business planning -- South Africa , Management information systems -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8874 , http://hdl.handle.net/10948/d1020352
- Description: Due to innovation, Information Technology (IT) is changing all the time. One of the fast growing IT innovations is cloud computing. The phenomenon of cloud computing has changed the way that business consumes IT and in particular Enterprise Resource Planning (ERP) systems. This phenomenon has led to a need for research in the field of cloud ERP systems. A review of the literature revealed a gap in research related to cloud ERP systems and particularly to the adoption of these systems in South African companies. Only a few studies have been done regarding the adoption of cloud computing in South Africa, and the extent of adoption of cloud ERP systems in South Africa is not known. This study set out to answer the research question “What is the extent of understanding and adoption of ERP system in South African companies?” The study will be useful to the ERP industry in understanding the level of adoption of and perceptions about cloud ERP systems by South African companies. In order to answer the research question a survey research strategy was adopted and was of an exploratory nature. The sample was composed of IT professionals and line managers in South African companies. Questionnaires were sent via web link and 41 complete responses were obtained. The results showed that the respondents had a good understanding of the advantages/benefits of cloud ERP systems. However, a lack of clear understanding of the disadvantages/drawbacks of cloud ERP systems was evident in the research data which could lead to non-adoption of cloud ERP systems. Adoption of cloud ERP systems was highest in the engineering, manufacturing and IT sector. It was evident that IaaS and PaaS have not been adopted at all. The majority of the companies (60 percent) that had adopted cloud ERP systems were SMEs. This is in line with international studies that show that SMEs are driving the change in IT innovation such as cloud ERP systems.
- Full Text:
- Date Issued: 2015
- Authors: Atukwase, Denise
- Date: 2015
- Subjects: Enterprise resource planning -- South Africa , Business planning -- South Africa , Management information systems -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8874 , http://hdl.handle.net/10948/d1020352
- Description: Due to innovation, Information Technology (IT) is changing all the time. One of the fast growing IT innovations is cloud computing. The phenomenon of cloud computing has changed the way that business consumes IT and in particular Enterprise Resource Planning (ERP) systems. This phenomenon has led to a need for research in the field of cloud ERP systems. A review of the literature revealed a gap in research related to cloud ERP systems and particularly to the adoption of these systems in South African companies. Only a few studies have been done regarding the adoption of cloud computing in South Africa, and the extent of adoption of cloud ERP systems in South Africa is not known. This study set out to answer the research question “What is the extent of understanding and adoption of ERP system in South African companies?” The study will be useful to the ERP industry in understanding the level of adoption of and perceptions about cloud ERP systems by South African companies. In order to answer the research question a survey research strategy was adopted and was of an exploratory nature. The sample was composed of IT professionals and line managers in South African companies. Questionnaires were sent via web link and 41 complete responses were obtained. The results showed that the respondents had a good understanding of the advantages/benefits of cloud ERP systems. However, a lack of clear understanding of the disadvantages/drawbacks of cloud ERP systems was evident in the research data which could lead to non-adoption of cloud ERP systems. Adoption of cloud ERP systems was highest in the engineering, manufacturing and IT sector. It was evident that IaaS and PaaS have not been adopted at all. The majority of the companies (60 percent) that had adopted cloud ERP systems were SMEs. This is in line with international studies that show that SMEs are driving the change in IT innovation such as cloud ERP systems.
- Full Text:
- Date Issued: 2015
An assessment of alignment of the intergrated development plan of Amathole District Municipality with those of its selected local municipalities, province of the Eastern Cape
- Authors: Magwangqana, Ntsokolo Chris
- Date: 2015
- Subjects: City planning -- South Africa -- Eastern Cape , Community development -- South Africa -- Eastern Cape , Local government -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/7782 , vital:24284
- Description: The problem investigated by the researcher is that of alignment of the Integrated Development Plan of Amathole District Municipality with those of the selected local municipalities under its area of jurisdiction. The aim of the study was to investigate the extent to which there is or there is no alignment amongst these. The study articulated the background of municipal planning in terms of the provisions of enabling pieces of legislation. It further provided a conceptual and theoretical framework for integrated development planning within the local government sphere. The literature raised critical issues revolving around the importance of the district municipality in achieving congruence of development plans of the district and those of its local municipalities. The data was collected using a combination of qualitative and quantitative approaches, to realize the objectives of the research study. The methods used to collect data included, document study, interviews, observation, and questionnaires. The study findings showed that, there is a lot of planning efforts put into achieving alignment of the IDPs of the District and local municipalities under it. The study concluded that, with this good planning by the district municipality a correlating hands on support and monitoring by the municipal unit needs to be firmed up. The recommendations are an evidence that there are processes deliberately put in place by the District municipality to ensure alignment between the IDP of the District and those of its Local Municipalities.
- Full Text:
- Date Issued: 2015
- Authors: Magwangqana, Ntsokolo Chris
- Date: 2015
- Subjects: City planning -- South Africa -- Eastern Cape , Community development -- South Africa -- Eastern Cape , Local government -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/7782 , vital:24284
- Description: The problem investigated by the researcher is that of alignment of the Integrated Development Plan of Amathole District Municipality with those of the selected local municipalities under its area of jurisdiction. The aim of the study was to investigate the extent to which there is or there is no alignment amongst these. The study articulated the background of municipal planning in terms of the provisions of enabling pieces of legislation. It further provided a conceptual and theoretical framework for integrated development planning within the local government sphere. The literature raised critical issues revolving around the importance of the district municipality in achieving congruence of development plans of the district and those of its local municipalities. The data was collected using a combination of qualitative and quantitative approaches, to realize the objectives of the research study. The methods used to collect data included, document study, interviews, observation, and questionnaires. The study findings showed that, there is a lot of planning efforts put into achieving alignment of the IDPs of the District and local municipalities under it. The study concluded that, with this good planning by the district municipality a correlating hands on support and monitoring by the municipal unit needs to be firmed up. The recommendations are an evidence that there are processes deliberately put in place by the District municipality to ensure alignment between the IDP of the District and those of its Local Municipalities.
- Full Text:
- Date Issued: 2015
An assessment of chlorophyll-a concentration spatio-temporal variation using Landsat satellite data, in a small tropical reservoir
- Dalu, Tatenda, Dube, Timothy, Froneman, P William, Sachikonye, Mwazvita T B, Clegg, Bruce W, Nhiwatiwa, Tamuka
- Authors: Dalu, Tatenda , Dube, Timothy , Froneman, P William , Sachikonye, Mwazvita T B , Clegg, Bruce W , Nhiwatiwa, Tamuka
- Date: 2015
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/68042 , vital:29189 , https://doi.org/10.1080/10106049.2015.1027292
- Description: Publisher version , Traditional approaches to monitoring aquatic systems are often limited by the need for data collection which often is time-consuming, expensive and non-continuous. The aim of the study was to map the spatio-temporal chlorophyll-a concentration changes in Malilangwe Reservoir, Zimbabwe as an indicator of phytoplankton biomass and trophic state when the reservoir was full (year 2000) and at its lowest capacity (year 2011), using readily available Landsat multispectral images. Medium-spatial resolution (30 m) Landsat multispectral Thematic Mapper TM 5 and ETM+ images for May to December 1999–2000 and 2010–2011 were used to derive chlorophyll-a concentrations. In situ measured chlorophyll-a and total suspended solids (TSS) concentrations for 2011 were employed to validate the Landsat chlorophyll-a and TSS estimates. The study results indicate that Landsat-derived chlorophyll-a and TSS estimates were comparable with field measurements. There was a considerable wet vs. dry season differences in total chlorophyll-a concentration, Secchi disc depth, TSS and turbidity within the reservoir. Using Permutational multivariate analyses of variance (PERMANOVA) analysis, there were significant differences (p < 0.0001) for chlorophyll-a concentration among sites, months and years whereas TSS was significant during the study months (p < 0.05). A strong positive significant correlation among both predicted TSS vs. chlorophyll-a and measured vs. predicted chlorophyll-a and TSS concentrations as well as an inverse relationship between reservoir chlorophyll-a concentrations and water level were found (p < 0.001 in all cases). In conclusion, total chlorophyll-a concentration in Malilangwe Reservoir was successfully derived from Landsat remote sensing data suggesting that the Landsat sensor is suitable for real-time monitoring over relatively short timescales and for small reservoirs. Satellite data can allow for surveying of chlorophyll-a concentration in aquatic ecosystems, thus, providing invaluable data in data scarce (limited on site ground measurements) environments.
- Full Text: false
- Date Issued: 2015
- Authors: Dalu, Tatenda , Dube, Timothy , Froneman, P William , Sachikonye, Mwazvita T B , Clegg, Bruce W , Nhiwatiwa, Tamuka
- Date: 2015
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/68042 , vital:29189 , https://doi.org/10.1080/10106049.2015.1027292
- Description: Publisher version , Traditional approaches to monitoring aquatic systems are often limited by the need for data collection which often is time-consuming, expensive and non-continuous. The aim of the study was to map the spatio-temporal chlorophyll-a concentration changes in Malilangwe Reservoir, Zimbabwe as an indicator of phytoplankton biomass and trophic state when the reservoir was full (year 2000) and at its lowest capacity (year 2011), using readily available Landsat multispectral images. Medium-spatial resolution (30 m) Landsat multispectral Thematic Mapper TM 5 and ETM+ images for May to December 1999–2000 and 2010–2011 were used to derive chlorophyll-a concentrations. In situ measured chlorophyll-a and total suspended solids (TSS) concentrations for 2011 were employed to validate the Landsat chlorophyll-a and TSS estimates. The study results indicate that Landsat-derived chlorophyll-a and TSS estimates were comparable with field measurements. There was a considerable wet vs. dry season differences in total chlorophyll-a concentration, Secchi disc depth, TSS and turbidity within the reservoir. Using Permutational multivariate analyses of variance (PERMANOVA) analysis, there were significant differences (p < 0.0001) for chlorophyll-a concentration among sites, months and years whereas TSS was significant during the study months (p < 0.05). A strong positive significant correlation among both predicted TSS vs. chlorophyll-a and measured vs. predicted chlorophyll-a and TSS concentrations as well as an inverse relationship between reservoir chlorophyll-a concentrations and water level were found (p < 0.001 in all cases). In conclusion, total chlorophyll-a concentration in Malilangwe Reservoir was successfully derived from Landsat remote sensing data suggesting that the Landsat sensor is suitable for real-time monitoring over relatively short timescales and for small reservoirs. Satellite data can allow for surveying of chlorophyll-a concentration in aquatic ecosystems, thus, providing invaluable data in data scarce (limited on site ground measurements) environments.
- Full Text: false
- Date Issued: 2015
An assessment of community participation in strategic decision-making: the case of Amothole District Municipality
- Authors: Ned, Samora
- Date: 2015
- Subjects: Local government -- South Africa -- Eastern Cape -- Citizen participation , Political participation -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/5742 , vital:20993
- Description: The South African Constitution of 1996, as amended, provides for three spheres of Government, namely National, Provincial and Local Government. The local sphere of government is mandated to provide developmental and accountable local government and to ensure the provision of basic services to communities in a sustainable manner. The Department of Provincial and Local Government Community-Based Workbook and Guide provided that local government legislation has been put in a place to enable South Africa to constructively work towards providing basic services and improving the social and economic lives of citizens. As local government is the sphere of government where delivery takes place at community level, it is important to ensure and secure the support and participation of communities. It is critical to mention that local government faces many challenges in providing services that will contribute to developing a peaceful, stable and healthy environment. In adherence to Local Government legislation, which includes, inter alia, the Municipal Systems Act and the Municipal Finance Management Act, the local authorities are required to provide systems and processes to enable public participation processes in the affairs of the municipalities. This requirement is mandatory to ensure that citizens contribute by making input in the planning of the municipality. Amathole District Municipality adopted a Public Participation and Petitions Policy to ensure that citizens participate in the activities of the municipality. The main purpose of this study was to establish whether those structures are effective and whether the municipality, in its planning processes, considered the views and input of the communities. The study investigated the extent of community participation in municipal planning and performance and also investigated the effectiveness of ADM community participation strategies. Quantitative research methods were used to collect data for the study. The research questionnaire covered a wide range of council related activities ranging from knowledge of local government legislation relating to public participation, understanding of public participation processes by councillors, compliance of the municipality with public participation processes and related legislation and feedback to communities on the input they make to the Integrated Development Plan (IDP) and the Budget planning processes. The questionnaires were administered to all Councillors within the municipality to ensure that all municipal programmes were covered, and the Executive Mayor, Council Speaker who ensures that council resolutions are implemented and the Chief Whip of Council, who is responsible for the welfare of all political parties in Council. There was also the inclusion of the Chairperson of the Municipal Public Accounts Committee who is responsible for oversight and monitoring the performance of the Executive. The sample group was carefully chosen to represent a wide range of councillors who serve in the ADM Council. The positive response rate therefore provided an acceptable scientific basis for analysis and objectivity to the study.
- Full Text:
- Date Issued: 2015
- Authors: Ned, Samora
- Date: 2015
- Subjects: Local government -- South Africa -- Eastern Cape -- Citizen participation , Political participation -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/5742 , vital:20993
- Description: The South African Constitution of 1996, as amended, provides for three spheres of Government, namely National, Provincial and Local Government. The local sphere of government is mandated to provide developmental and accountable local government and to ensure the provision of basic services to communities in a sustainable manner. The Department of Provincial and Local Government Community-Based Workbook and Guide provided that local government legislation has been put in a place to enable South Africa to constructively work towards providing basic services and improving the social and economic lives of citizens. As local government is the sphere of government where delivery takes place at community level, it is important to ensure and secure the support and participation of communities. It is critical to mention that local government faces many challenges in providing services that will contribute to developing a peaceful, stable and healthy environment. In adherence to Local Government legislation, which includes, inter alia, the Municipal Systems Act and the Municipal Finance Management Act, the local authorities are required to provide systems and processes to enable public participation processes in the affairs of the municipalities. This requirement is mandatory to ensure that citizens contribute by making input in the planning of the municipality. Amathole District Municipality adopted a Public Participation and Petitions Policy to ensure that citizens participate in the activities of the municipality. The main purpose of this study was to establish whether those structures are effective and whether the municipality, in its planning processes, considered the views and input of the communities. The study investigated the extent of community participation in municipal planning and performance and also investigated the effectiveness of ADM community participation strategies. Quantitative research methods were used to collect data for the study. The research questionnaire covered a wide range of council related activities ranging from knowledge of local government legislation relating to public participation, understanding of public participation processes by councillors, compliance of the municipality with public participation processes and related legislation and feedback to communities on the input they make to the Integrated Development Plan (IDP) and the Budget planning processes. The questionnaires were administered to all Councillors within the municipality to ensure that all municipal programmes were covered, and the Executive Mayor, Council Speaker who ensures that council resolutions are implemented and the Chief Whip of Council, who is responsible for the welfare of all political parties in Council. There was also the inclusion of the Chairperson of the Municipal Public Accounts Committee who is responsible for oversight and monitoring the performance of the Executive. The sample group was carefully chosen to represent a wide range of councillors who serve in the ADM Council. The positive response rate therefore provided an acceptable scientific basis for analysis and objectivity to the study.
- Full Text:
- Date Issued: 2015
An assessment of e-procurement in the Eastern Cape provincial government
- Myataza, Nosiphendule Mlamli
- Authors: Myataza, Nosiphendule Mlamli
- Date: 2015
- Subjects: Government purchasing -- South Africa -- Eastern Cape Electronic commerce -- South Africa -- Eastern Cape Public administration -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , PhD (Public Administration)
- Identifier: http://hdl.handle.net/10353/1601 , vital:27483
- Description: Public procurement is the government activity most vulnerable to corruption. Lack of transparency and accountability are recognised as a major threat to integrity in public procurement. Repeated findings by the Auditor- General(SA) on poor document management and lack of compliance with the Public Finance Management Act ( No1 of 1999) by the SCM units in departments of the Eastern Cape Provincial Administration necessitates the use of e-procurement for purposes of accountability and proper documentation of transactions. The study assessed the current status of e-procurement in the Eastern Cape Provincial government. This entailed an overview of IFMS, identifying its implementation and shortcomings. Also reviewed was implementation of the Logistical Information System ( LOGIS) in the Eastern Cape Provincial Administration (Department of Health) as its e-procurement platform, as well as e-procurement at the Department of Social development and Special Programmes .The status of government suppliers’ internet connectivity was also assessed.
- Full Text:
- Date Issued: 2015
- Authors: Myataza, Nosiphendule Mlamli
- Date: 2015
- Subjects: Government purchasing -- South Africa -- Eastern Cape Electronic commerce -- South Africa -- Eastern Cape Public administration -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , PhD (Public Administration)
- Identifier: http://hdl.handle.net/10353/1601 , vital:27483
- Description: Public procurement is the government activity most vulnerable to corruption. Lack of transparency and accountability are recognised as a major threat to integrity in public procurement. Repeated findings by the Auditor- General(SA) on poor document management and lack of compliance with the Public Finance Management Act ( No1 of 1999) by the SCM units in departments of the Eastern Cape Provincial Administration necessitates the use of e-procurement for purposes of accountability and proper documentation of transactions. The study assessed the current status of e-procurement in the Eastern Cape Provincial government. This entailed an overview of IFMS, identifying its implementation and shortcomings. Also reviewed was implementation of the Logistical Information System ( LOGIS) in the Eastern Cape Provincial Administration (Department of Health) as its e-procurement platform, as well as e-procurement at the Department of Social development and Special Programmes .The status of government suppliers’ internet connectivity was also assessed.
- Full Text:
- Date Issued: 2015
An assessment of e-tolling as a method of financing Gauteng roads
- Authors: Ponter, Lloyd Anthony
- Date: 2015
- Subjects: Toll roads -- Taxation -- South Africa -- Gauteng , Electronic Road Pricing System -- South Africa -- Gauteng , Toll roads -- South Africa -- Gauteng -- Cost effectiveness
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:912 , http://hdl.handle.net/10962/d1017185
- Description: E-tolling was recently implemented on roads in Gauteng, South Africa. This gave rise to a great deal of protest by road users and a court battle between the South African National Roads Agency (SANRAL) and the Opposition to Urban Tolling Alliance, a body representing road users. The e-tolling system was criticised at various levels and on numerous grounds, some financial and others appearing to be emotional. This thesis attempted to analyse the various grounds for objection against the system, the main goal of the research being to analyse e-tolling in Gauteng to ascertain whether or not the introduction of e-tolling was justified or whether an alternative method of taxation to pay for the upgrading of Gauteng roads would have been more cost-effective. Secondary data in the form of documents from multiple sources was used in the analysis, including an Economic Impact Assessment that was one of the key inputs into the decision to introduce e-tolling. It was found that there are multiple problems plaguing the e-toll system and e-tolling is not the most cost-effective taxation method of paying for Gauteng roads. Using a fuel levy or general tax revenue available to the National Treasury were both found to be more cost-effective methods as they would have achieved the same result (repairing and upgrading specific Gauteng roads), at a cost of R20,0913 billion less than e-tolling. It was suggested that the best taxation method/s to pay for the roads would have been using a fuel levy and general tax revenue as the primary funding methods, with vehicle licensing fees and long distance toll roads as secondary methods to aid the primary methods.
- Full Text:
- Date Issued: 2015
- Authors: Ponter, Lloyd Anthony
- Date: 2015
- Subjects: Toll roads -- Taxation -- South Africa -- Gauteng , Electronic Road Pricing System -- South Africa -- Gauteng , Toll roads -- South Africa -- Gauteng -- Cost effectiveness
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:912 , http://hdl.handle.net/10962/d1017185
- Description: E-tolling was recently implemented on roads in Gauteng, South Africa. This gave rise to a great deal of protest by road users and a court battle between the South African National Roads Agency (SANRAL) and the Opposition to Urban Tolling Alliance, a body representing road users. The e-tolling system was criticised at various levels and on numerous grounds, some financial and others appearing to be emotional. This thesis attempted to analyse the various grounds for objection against the system, the main goal of the research being to analyse e-tolling in Gauteng to ascertain whether or not the introduction of e-tolling was justified or whether an alternative method of taxation to pay for the upgrading of Gauteng roads would have been more cost-effective. Secondary data in the form of documents from multiple sources was used in the analysis, including an Economic Impact Assessment that was one of the key inputs into the decision to introduce e-tolling. It was found that there are multiple problems plaguing the e-toll system and e-tolling is not the most cost-effective taxation method of paying for Gauteng roads. Using a fuel levy or general tax revenue available to the National Treasury were both found to be more cost-effective methods as they would have achieved the same result (repairing and upgrading specific Gauteng roads), at a cost of R20,0913 billion less than e-tolling. It was suggested that the best taxation method/s to pay for the roads would have been using a fuel levy and general tax revenue as the primary funding methods, with vehicle licensing fees and long distance toll roads as secondary methods to aid the primary methods.
- Full Text:
- Date Issued: 2015
An assessment of employee perceptions towards performance appraisal with special reference to statistics South Africa, Eastern Cape
- Authors: Mniki, Sicelo
- Date: 2015
- Subjects: Employees -- Rating of -- South Africa -- Eastern Cape Performance standards
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/9935 , vital:26634
- Description: The aim of this study was to assess the perceptions of employees towards performance appraisal (PA) with special reference to Statistics South Africa (Stats SA) in the Eastern Cape Province. The research objectives included, inter alia; assessing employee perceptions towards effective administration of PAs, assessing perceptions of employees towards the fairness of the PA process, identifying the motivating factors for the improvement of employee performance and identifying the challenges facing the PA process. To achieve these objectives, a mixed methods research approach was used. The mixed methods approach utilised a combination of qualitative and quantitative research methods. The sample was selected using a purposive sampling technique whereby employees with tenure of at least one year and above in the organisation were targeted. Employees who met this criterion were considered to have reasonable understanding of the PA process and practice of Stats SA. The literature review for this study revealed that employee perceptions towards the PA process are crucial in determining the long-term effectiveness of the PA system. It also emerged that the appraisal process can become a source of extreme dissatisfaction when employees believe the system is biased, political or irrelevant. The findings revealed that 65% of employees perceive the administration of PAs as ineffective whilst 35% of employees consider PA administration at Stats SA to be effective. Ineffective administration of PA was further confirmed by 81% of managers who stated that the evaluation process is not integrated effectively with other human resource (HR) processes at Stats SA. Furthermore, 58% of employees are not satisfied with the fairness of the appraisal process. These negative perceptions towards the PA process were reaffirmed by 88% of managers who also indicated that they are not satisfied with the fairness of the PA process. The research showed that the motivating factors for improving job performance include allocation of adequate resources, training, recognition and appreciation, improved communication along with a good working relationship as well as a performance bonus. According to the research findings, 45% of employees consider the current Performance Management System (PMS) at Stats SA as having a motivational effect on staff to improve their performance whilst 42% held a contrary view and 13% were unsure. The respondents identified the challenges facing the PA process at Stats SA, namely; favouritism and bias, dropping of scores by the provincial moderating committee without clarifying the criteria followed, supervisors scoring themselves high whilst scoring those who are doing the work on the ground low, failure by HR to provide guidance and training on performance management (PM), failure by supervisors to provide performance feedback after the appraisal process, failure to comply with PM policies and procedures, the ambiguous role of the provincial moderating committee, and a narrow focus on monetary reward. The findings suggest that the effectiveness of a Performance Management System (PMS) such as the Performance Appraisal System depends on the achievement of various purposes and objectives for which the PMS is designed and implemented in an organisation. This requires managers and supervisors to be fully involved and committed in the day to day management of employee performance in order to ensure that the strategic goals of the organisation are fully achieved.
- Full Text:
- Date Issued: 2015
- Authors: Mniki, Sicelo
- Date: 2015
- Subjects: Employees -- Rating of -- South Africa -- Eastern Cape Performance standards
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/9935 , vital:26634
- Description: The aim of this study was to assess the perceptions of employees towards performance appraisal (PA) with special reference to Statistics South Africa (Stats SA) in the Eastern Cape Province. The research objectives included, inter alia; assessing employee perceptions towards effective administration of PAs, assessing perceptions of employees towards the fairness of the PA process, identifying the motivating factors for the improvement of employee performance and identifying the challenges facing the PA process. To achieve these objectives, a mixed methods research approach was used. The mixed methods approach utilised a combination of qualitative and quantitative research methods. The sample was selected using a purposive sampling technique whereby employees with tenure of at least one year and above in the organisation were targeted. Employees who met this criterion were considered to have reasonable understanding of the PA process and practice of Stats SA. The literature review for this study revealed that employee perceptions towards the PA process are crucial in determining the long-term effectiveness of the PA system. It also emerged that the appraisal process can become a source of extreme dissatisfaction when employees believe the system is biased, political or irrelevant. The findings revealed that 65% of employees perceive the administration of PAs as ineffective whilst 35% of employees consider PA administration at Stats SA to be effective. Ineffective administration of PA was further confirmed by 81% of managers who stated that the evaluation process is not integrated effectively with other human resource (HR) processes at Stats SA. Furthermore, 58% of employees are not satisfied with the fairness of the appraisal process. These negative perceptions towards the PA process were reaffirmed by 88% of managers who also indicated that they are not satisfied with the fairness of the PA process. The research showed that the motivating factors for improving job performance include allocation of adequate resources, training, recognition and appreciation, improved communication along with a good working relationship as well as a performance bonus. According to the research findings, 45% of employees consider the current Performance Management System (PMS) at Stats SA as having a motivational effect on staff to improve their performance whilst 42% held a contrary view and 13% were unsure. The respondents identified the challenges facing the PA process at Stats SA, namely; favouritism and bias, dropping of scores by the provincial moderating committee without clarifying the criteria followed, supervisors scoring themselves high whilst scoring those who are doing the work on the ground low, failure by HR to provide guidance and training on performance management (PM), failure by supervisors to provide performance feedback after the appraisal process, failure to comply with PM policies and procedures, the ambiguous role of the provincial moderating committee, and a narrow focus on monetary reward. The findings suggest that the effectiveness of a Performance Management System (PMS) such as the Performance Appraisal System depends on the achievement of various purposes and objectives for which the PMS is designed and implemented in an organisation. This requires managers and supervisors to be fully involved and committed in the day to day management of employee performance in order to ensure that the strategic goals of the organisation are fully achieved.
- Full Text:
- Date Issued: 2015
An assessment of public accountability mechanisms towards eradicating corruption in the Eastern Cape
- Authors: Rulashe, Tando
- Date: 2015
- Subjects: Political corruption -- South Africa -- Eastern Cape Misconduct in office -- South Africa -- Eastern Cape Municipal government -- South Africa -- Eastern Cape , Local government -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10353/1960 , vital:27588
- Description: The study critically examined the implementation of Public Accountability strategies and mechanisms: A case of Buffalo City Municipality. The problem statement gave emphases on the multiple cases drawn from stats reflected in domestic surveys that shows how corruption and maladministration have impacted the province negatively as well as the extreme poverty lines that dominate the communities in the republic and also the province. The New Public Management Theory was used to interpret the manner in which the participants were expected to give their views on leadership and accountability among others key issues. The objectives of the study were to; To assess the mechanisms implemented by Buffalo City Municipality., To explore the challenges affecting public accountability enforcement mechanisms in Buffalo City Municipality towards eradicating corruption, Determine the manner through which the Buffalo City Municipality can adopt tried and tested mechanism from Regional, national & international case studies on how to effective enforce public accountability for the sustainable management and curbing of corruption for effective and efficient service delivery and to recommend new mechanisms which Buffalo City Municipality can utilise in enforcing public accountability towards eradicating corruption in its institutions in order to encourage sustainable community development through service delivery. The study adopted a case study approach based on a mixed method paradigm where data was collected through a questionnaire, interviews and document analysis. Case studies are normally associated with qualitative research, but can also be used as a method of inquiry employing a positivist epistemology and ontology. A total sample of 50 participants was chosen through a non-probability sampling technique. The major findings of the study reflected that there is a huge break in communication between government and the citizens in the locality while also establishing that the mechanisms currently being used were only as good as the factors influencing their implementation among other issues. Major recommendations included community engagement, capacity building and skills development, retention and expansion, lack of resources, promote individual independence of the community and the enhancement the Public Participation Unit.
- Full Text:
- Date Issued: 2015
An assessment of public accountability mechanisms towards eradicating corruption in the Eastern Cape
- Authors: Rulashe, Tando
- Date: 2015
- Subjects: Political corruption -- South Africa -- Eastern Cape Misconduct in office -- South Africa -- Eastern Cape Municipal government -- South Africa -- Eastern Cape , Local government -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10353/1960 , vital:27588
- Description: The study critically examined the implementation of Public Accountability strategies and mechanisms: A case of Buffalo City Municipality. The problem statement gave emphases on the multiple cases drawn from stats reflected in domestic surveys that shows how corruption and maladministration have impacted the province negatively as well as the extreme poverty lines that dominate the communities in the republic and also the province. The New Public Management Theory was used to interpret the manner in which the participants were expected to give their views on leadership and accountability among others key issues. The objectives of the study were to; To assess the mechanisms implemented by Buffalo City Municipality., To explore the challenges affecting public accountability enforcement mechanisms in Buffalo City Municipality towards eradicating corruption, Determine the manner through which the Buffalo City Municipality can adopt tried and tested mechanism from Regional, national & international case studies on how to effective enforce public accountability for the sustainable management and curbing of corruption for effective and efficient service delivery and to recommend new mechanisms which Buffalo City Municipality can utilise in enforcing public accountability towards eradicating corruption in its institutions in order to encourage sustainable community development through service delivery. The study adopted a case study approach based on a mixed method paradigm where data was collected through a questionnaire, interviews and document analysis. Case studies are normally associated with qualitative research, but can also be used as a method of inquiry employing a positivist epistemology and ontology. A total sample of 50 participants was chosen through a non-probability sampling technique. The major findings of the study reflected that there is a huge break in communication between government and the citizens in the locality while also establishing that the mechanisms currently being used were only as good as the factors influencing their implementation among other issues. Major recommendations included community engagement, capacity building and skills development, retention and expansion, lack of resources, promote individual independence of the community and the enhancement the Public Participation Unit.
- Full Text:
- Date Issued: 2015
An assessment of the Auditor General's contribution to good governance in the public service: a case of the Eastern Cape provincial administration
- Authors: Khashe, Sivuyile Churchill
- Date: 2015
- Subjects: Auditing -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape Finance, Public -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/1654 , vital:27500
- Description: The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘’watchdog’’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring good governance within state departments so as to improve service delivery. The gaps between approved budgets and the realisation of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role in holding governments to account. However, many SAIs including AGSA face serious challenges when trying to evaluate the expenditures and performance of government agencies. Therefore this study suggests that more resources should be invested in the office of the AG so as to allow it to carry out its duties without impediments. Good governance and public finance accountability is becoming increasingly important in the public sector. One means of effecting good governance and accountability is through auditing. For this reason the Office of the Auditor-General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate and encourage good governance and effective accountability through auditing.
- Full Text:
- Date Issued: 2015
- Authors: Khashe, Sivuyile Churchill
- Date: 2015
- Subjects: Auditing -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape Finance, Public -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/1654 , vital:27500
- Description: The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘’watchdog’’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring good governance within state departments so as to improve service delivery. The gaps between approved budgets and the realisation of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role in holding governments to account. However, many SAIs including AGSA face serious challenges when trying to evaluate the expenditures and performance of government agencies. Therefore this study suggests that more resources should be invested in the office of the AG so as to allow it to carry out its duties without impediments. Good governance and public finance accountability is becoming increasingly important in the public sector. One means of effecting good governance and accountability is through auditing. For this reason the Office of the Auditor-General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate and encourage good governance and effective accountability through auditing.
- Full Text:
- Date Issued: 2015
An assessment of the Auditor General's contribution to good governance in the public service: a case of the Eastern Cape provincial administration
- Authors: Khashe, Sivuyile Churchill
- Date: 2015
- Subjects: Auditing -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape , Political corruption -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , M Admin
- Identifier: http://hdl.handle.net/10353/1675 , vital:27544
- Description: The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘’watchdog’’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring good governance within state departments so as to improve service delivery. The gaps between approved budgets and the realisation of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role in holding governments to account. However, many SAIs including AGSA face serious challenges when trying to evaluate the expenditures and performance of government agencies. Therefore this study suggests that more resources should be invested in the office of the AG so as to allow it to carry out its duties without impediments. Good governance and public finance accountability is becoming increasingly important in the public sector. One means of effecting good governance and accountability is through auditing. For this reason the Office of the Auditor-General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate and encourage good governance and effective accountability through auditing. To this end the study assesses the contribution made by the AGSA in encouraging good governance practices in government departments in the Eastern Cape Province.
- Full Text:
- Date Issued: 2015
- Authors: Khashe, Sivuyile Churchill
- Date: 2015
- Subjects: Auditing -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape , Political corruption -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , M Admin
- Identifier: http://hdl.handle.net/10353/1675 , vital:27544
- Description: The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘’watchdog’’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring good governance within state departments so as to improve service delivery. The gaps between approved budgets and the realisation of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role in holding governments to account. However, many SAIs including AGSA face serious challenges when trying to evaluate the expenditures and performance of government agencies. Therefore this study suggests that more resources should be invested in the office of the AG so as to allow it to carry out its duties without impediments. Good governance and public finance accountability is becoming increasingly important in the public sector. One means of effecting good governance and accountability is through auditing. For this reason the Office of the Auditor-General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate and encourage good governance and effective accountability through auditing. To this end the study assesses the contribution made by the AGSA in encouraging good governance practices in government departments in the Eastern Cape Province.
- Full Text:
- Date Issued: 2015
An Assessment of the Effect of Rotenone on Selected Non-Target Aquatic Fauna
- Dalu, Tatenda, Wasserman, Ryan J, Jordaan, Martine, Froneman, P William, Froneman, Pierre William, Weyl, Olaf L F
- Authors: Dalu, Tatenda , Wasserman, Ryan J , Jordaan, Martine , Froneman, P William , Froneman, Pierre William , Weyl, Olaf L F
- Date: 2015
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/124240 , vital:35579 , https://doi.org/10.1371/journal.pone.0142140.g001
- Description: Rotenone, a naturally occurring ketone, is widely employed for the management of invasive fish species. The use of rotenone poses serious challenges to conservation practitioners due to its impacts on non-target organisms including amphibians and macroinvertebrates. Using laboratory studies, we investigated the effects of different rotenone concentrations (0, 12.5, 25, 37.5, 50, 100 μg L-1) on selected invertebrate groups; Aeshnidae, Belostomatids, Decapods, Ephemeroptera, Pulmonata and zooplankton over a period of 18 hours. Based on field observations and body size, we hypothesized that Ephemeropterans and zooplank- ton would be more susceptible to rote none than Decapods, Belostomatids and snails. Experimental results supported this hypothesis and mortality and behaviour effects varied considerably between taxa, ranging from no effect (crab Potamonuates sidneyi) to 100% mortality (Daphnia pulex and Paradiaptomus lamellatus). Planktonic invertebrates were par- ticularly sensitive to rotenone even at very low concentrations. Future research should investigate the recovery time of invertebrate communities after the application of rotenone and conduct field assessments assessing the longer term effects of rotenone exposure on the population dynamics of those less sensitive organisms.
- Full Text:
- Date Issued: 2015
- Authors: Dalu, Tatenda , Wasserman, Ryan J , Jordaan, Martine , Froneman, P William , Froneman, Pierre William , Weyl, Olaf L F
- Date: 2015
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/124240 , vital:35579 , https://doi.org/10.1371/journal.pone.0142140.g001
- Description: Rotenone, a naturally occurring ketone, is widely employed for the management of invasive fish species. The use of rotenone poses serious challenges to conservation practitioners due to its impacts on non-target organisms including amphibians and macroinvertebrates. Using laboratory studies, we investigated the effects of different rotenone concentrations (0, 12.5, 25, 37.5, 50, 100 μg L-1) on selected invertebrate groups; Aeshnidae, Belostomatids, Decapods, Ephemeroptera, Pulmonata and zooplankton over a period of 18 hours. Based on field observations and body size, we hypothesized that Ephemeropterans and zooplank- ton would be more susceptible to rote none than Decapods, Belostomatids and snails. Experimental results supported this hypothesis and mortality and behaviour effects varied considerably between taxa, ranging from no effect (crab Potamonuates sidneyi) to 100% mortality (Daphnia pulex and Paradiaptomus lamellatus). Planktonic invertebrates were par- ticularly sensitive to rotenone even at very low concentrations. Future research should investigate the recovery time of invertebrate communities after the application of rotenone and conduct field assessments assessing the longer term effects of rotenone exposure on the population dynamics of those less sensitive organisms.
- Full Text:
- Date Issued: 2015