The relevance of integrated reporting for companies to attract investors within the construction sector in the KZN region
- Authors: Ebrahim, Shanaaz
- Date: 2017
- Subjects: Financial statements Investments , Construction industry -- Finance Corporations -- Accounting
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/15545 , vital:28268
- Description: Since the global financial crisis of 2008, attracting investment in a public company has not been a simple task (Krzus, 2011). Public trust in organisations was lost as a result of the crisis, owing to the lingering economic uncertainties that prevailed (Krzus, 2011). Through the full disclosure of all aspects that affect the operations of an entity, investors will be assisted in making an informed decision prior to making an investment in a publicly traded company (Singh, Wei, & Kaur, 2012). Integrated reporting provides investors with the necessary details, by making full disclosure of all aspects that affect the operations of an entity, including both financial and non-financial information, in a single report. Such information will enable investors to make a more informed assessment of the future prospects of the organisation in which they intend to invest (Singh et al., 2012). The purpose of this research effort, therefore, was to determine the relevance of integrated reporting to professional investors when making investment decisions, focusing specifically on JSE-listed construction companies. Grounded theory was used as a research design method. Grounded theory summarises data collected from empirical sources into categories. The data collected were based on the subjective perceptions of the participants in response to investigative interview questions. The researcher focused on a single context, namely an investment made by professional investors in JSE-listed construction companies within the Durban metropolitan in KZN. Non-probability, purposive sampling was used as the findings were not generalised to the entire population but were limited to the opinions and perceptions of professional investors in the Durban metropolitan area. The research effort resulted in valuable insight into how integrated reporting can be a useful decision-making tool for professional investors when undertaking investment in listed construction companies, in an attempt to attract investment in the sector. The researcher experienced a lack of responses from professional investors within the industry who were contacted for interviews. This lack of response could be considered to be a limitation in validating the outcome of the study. “Investors and integrated reporting” was identified as a theme that is material to the current state and potential future development of integrated reporting. Accordingly, this theme was used as a basis for this research effort that will enhance companies’ awareness of the benefits of compiling integrated reports as a tool to attract investors. This will assist in obtaining finance that can be used to develop and grow organisations.
- Full Text:
- Date Issued: 2017
- Authors: Ebrahim, Shanaaz
- Date: 2017
- Subjects: Financial statements Investments , Construction industry -- Finance Corporations -- Accounting
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/15545 , vital:28268
- Description: Since the global financial crisis of 2008, attracting investment in a public company has not been a simple task (Krzus, 2011). Public trust in organisations was lost as a result of the crisis, owing to the lingering economic uncertainties that prevailed (Krzus, 2011). Through the full disclosure of all aspects that affect the operations of an entity, investors will be assisted in making an informed decision prior to making an investment in a publicly traded company (Singh, Wei, & Kaur, 2012). Integrated reporting provides investors with the necessary details, by making full disclosure of all aspects that affect the operations of an entity, including both financial and non-financial information, in a single report. Such information will enable investors to make a more informed assessment of the future prospects of the organisation in which they intend to invest (Singh et al., 2012). The purpose of this research effort, therefore, was to determine the relevance of integrated reporting to professional investors when making investment decisions, focusing specifically on JSE-listed construction companies. Grounded theory was used as a research design method. Grounded theory summarises data collected from empirical sources into categories. The data collected were based on the subjective perceptions of the participants in response to investigative interview questions. The researcher focused on a single context, namely an investment made by professional investors in JSE-listed construction companies within the Durban metropolitan in KZN. Non-probability, purposive sampling was used as the findings were not generalised to the entire population but were limited to the opinions and perceptions of professional investors in the Durban metropolitan area. The research effort resulted in valuable insight into how integrated reporting can be a useful decision-making tool for professional investors when undertaking investment in listed construction companies, in an attempt to attract investment in the sector. The researcher experienced a lack of responses from professional investors within the industry who were contacted for interviews. This lack of response could be considered to be a limitation in validating the outcome of the study. “Investors and integrated reporting” was identified as a theme that is material to the current state and potential future development of integrated reporting. Accordingly, this theme was used as a basis for this research effort that will enhance companies’ awareness of the benefits of compiling integrated reports as a tool to attract investors. This will assist in obtaining finance that can be used to develop and grow organisations.
- Full Text:
- Date Issued: 2017
The role of transport infrastructure in attracting foreign direct investment in South Africa
- Authors: Mjacu, Lwando
- Date: 2017
- Subjects: Transportation Investments, Foreign -- South Africa Infrastructure (Economics) -- Government policy
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10353/8609 , vital:33181
- Description: This study examined the role of transport infrastructure in attracting foreign direct investment in South Africa. The study used quarterly time series data for the period of 1994 to 2014. The Johansen cointegration and Vector Error Correction Model (VECM) were used to determine the impact of transport infrastructure on foreign direct investment in South Africa. The explanatory variables in this study were market size, transport infrastructure, labour cost, exchange rate and corporate tax. Results from this study showed that market size, transport infrastructure and corporate tax have a positive and significant impact on foreign direct investment, while exchange rate is positive but insignificant, and labour cost has a negative and insignificant impact on foreign direct investment in South Africa. The policy recommendation that comes from this study is that efforts should be made to improve the standard of transport infrastructure in order to enhance and attract more of foreign direct investment. The government should follow policies that will attract foreign direct investment.
- Full Text:
- Date Issued: 2017
- Authors: Mjacu, Lwando
- Date: 2017
- Subjects: Transportation Investments, Foreign -- South Africa Infrastructure (Economics) -- Government policy
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10353/8609 , vital:33181
- Description: This study examined the role of transport infrastructure in attracting foreign direct investment in South Africa. The study used quarterly time series data for the period of 1994 to 2014. The Johansen cointegration and Vector Error Correction Model (VECM) were used to determine the impact of transport infrastructure on foreign direct investment in South Africa. The explanatory variables in this study were market size, transport infrastructure, labour cost, exchange rate and corporate tax. Results from this study showed that market size, transport infrastructure and corporate tax have a positive and significant impact on foreign direct investment, while exchange rate is positive but insignificant, and labour cost has a negative and insignificant impact on foreign direct investment in South Africa. The policy recommendation that comes from this study is that efforts should be made to improve the standard of transport infrastructure in order to enhance and attract more of foreign direct investment. The government should follow policies that will attract foreign direct investment.
- Full Text:
- Date Issued: 2017
The South African tax implications of ceasing to be resident
- Authors: Walker, Anthony Howard
- Date: 2017
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5555 , vital:20941
- Description: In the context of rapid globalisation, skilled South African employees and professionals are often attracted overseas to take up new work opportunities in foreign countries. This may cause these individuals no longer to be “ordinarily resident” in South Africa. At the same time, changes in modes of travel, information and communication channels could result in companies and trusts no longer being considered to be tax resident in South Africa, if the place of effective management for these entities is moved to a foreign country and a double taxation agreement between South Africa and that foreign country deems these entities to be exclusively resident in the foreign country. The objective of this thesis was to analyse the tax implications that could arise when a resident natural person, trust or company ceases to be a resident or when a Controlled Foreign Company (CFC) ceases to be a CFC. A detailed analysis of the “exit charge” in section 9H of the Income Tax Act was undertaken to understand its normal tax implications when a natural person, trust or company ceases to be a resident or a CFC ceases to be a CFC. This included an analysis of how a natural person, trust or company ceases to be resident or how a CFC ceases to be a CFC. It was found that certain normal tax principles consistently apply to when a natural person, trust or company ceases to be resident or a CFC ceases to be a CFC. At the same time, certain unique normal tax implications arise for trusts and CFCs since they are impacted by the special tax rules that apply to these entities. Furthermore in the case of a trust, a judicial precedent has established that the “exit charge” remains and is taxable in the trust. For CFCs, there is uncertainty as to whether the “exit charge” could arise when a shareholder ceases to be resident, which results in residents no longer holding more than 50% of the total participation or voting rights in that foreign company.
- Full Text:
- Date Issued: 2017
- Authors: Walker, Anthony Howard
- Date: 2017
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5555 , vital:20941
- Description: In the context of rapid globalisation, skilled South African employees and professionals are often attracted overseas to take up new work opportunities in foreign countries. This may cause these individuals no longer to be “ordinarily resident” in South Africa. At the same time, changes in modes of travel, information and communication channels could result in companies and trusts no longer being considered to be tax resident in South Africa, if the place of effective management for these entities is moved to a foreign country and a double taxation agreement between South Africa and that foreign country deems these entities to be exclusively resident in the foreign country. The objective of this thesis was to analyse the tax implications that could arise when a resident natural person, trust or company ceases to be a resident or when a Controlled Foreign Company (CFC) ceases to be a CFC. A detailed analysis of the “exit charge” in section 9H of the Income Tax Act was undertaken to understand its normal tax implications when a natural person, trust or company ceases to be a resident or a CFC ceases to be a CFC. This included an analysis of how a natural person, trust or company ceases to be resident or how a CFC ceases to be a CFC. It was found that certain normal tax principles consistently apply to when a natural person, trust or company ceases to be resident or a CFC ceases to be a CFC. At the same time, certain unique normal tax implications arise for trusts and CFCs since they are impacted by the special tax rules that apply to these entities. Furthermore in the case of a trust, a judicial precedent has established that the “exit charge” remains and is taxable in the trust. For CFCs, there is uncertainty as to whether the “exit charge” could arise when a shareholder ceases to be resident, which results in residents no longer holding more than 50% of the total participation or voting rights in that foreign company.
- Full Text:
- Date Issued: 2017
The taxation of illegal income in South Africa: the basis on which proceeds from a unilateral taking should be taxed
- Authors: Nyakanyanga, Kudzai Talent
- Date: 2017
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5960 , vital:21002
- Description: In South Africa, income tax is levied in terms of the Income Tax Act, 58 of 1962, and the calculation of a taxpayer’s taxable income and ultimately the tax liability commences with considering what constitutes the taxpayer’s gross income. In terms of the definition of “gross income” a person can be taxed either on receipts or accruals. The definition makes no reference, however, to the legality of receipts or accruals. The main issue addressed in this thesis is the interpretation of the term “receipt” in relation to the proceeds from a unilateral taking (theft) and whether the concept of a receipt in relation to theft should be interpreted using the subjective approach used in MP Finance Group CC (In Liquidation) v C:SARS, or the objective approach. An interpretative research approach was used to provide clarity on the matter. The documentary data used for the research consists of South African tax legislation, case law, textbooks and journal articles. The thesis also analysed SARS’ view in Interpretation Note 80 that MP Finance Group CC (In Liquidation) v C:SARS is authority for a unilateral taking being a receipt, and the correctness of this viewpoint. A brief comparative analysis was done of the basis on which illegal income flowing from a unilateral taking is taxed in Australia, New Zealand and America. These countries have legislative provisions that specifically deal with how the proceeds from theft in the hands of a thief should be treated for tax purposes. The thesis concludes that, although the court in MP Finance Group CC (In Liquidation) v C:SARS shed some light on the issue of the taxability of income from illegal activities, the basis on which proceeds from theft may be taxed, as opposed to the basis on which proceeds from other illegal activities like fraud are taxed, remains a grey area in our law. The thesis recommends the introduction of a legislative provision in order to provide a more unified, consistent and effective approach when taxing all illegal income.
- Full Text:
- Date Issued: 2017
- Authors: Nyakanyanga, Kudzai Talent
- Date: 2017
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5960 , vital:21002
- Description: In South Africa, income tax is levied in terms of the Income Tax Act, 58 of 1962, and the calculation of a taxpayer’s taxable income and ultimately the tax liability commences with considering what constitutes the taxpayer’s gross income. In terms of the definition of “gross income” a person can be taxed either on receipts or accruals. The definition makes no reference, however, to the legality of receipts or accruals. The main issue addressed in this thesis is the interpretation of the term “receipt” in relation to the proceeds from a unilateral taking (theft) and whether the concept of a receipt in relation to theft should be interpreted using the subjective approach used in MP Finance Group CC (In Liquidation) v C:SARS, or the objective approach. An interpretative research approach was used to provide clarity on the matter. The documentary data used for the research consists of South African tax legislation, case law, textbooks and journal articles. The thesis also analysed SARS’ view in Interpretation Note 80 that MP Finance Group CC (In Liquidation) v C:SARS is authority for a unilateral taking being a receipt, and the correctness of this viewpoint. A brief comparative analysis was done of the basis on which illegal income flowing from a unilateral taking is taxed in Australia, New Zealand and America. These countries have legislative provisions that specifically deal with how the proceeds from theft in the hands of a thief should be treated for tax purposes. The thesis concludes that, although the court in MP Finance Group CC (In Liquidation) v C:SARS shed some light on the issue of the taxability of income from illegal activities, the basis on which proceeds from theft may be taxed, as opposed to the basis on which proceeds from other illegal activities like fraud are taxed, remains a grey area in our law. The thesis recommends the introduction of a legislative provision in order to provide a more unified, consistent and effective approach when taxing all illegal income.
- Full Text:
- Date Issued: 2017
The use of strategy tools in the non-profit sector
- Authors: Mawila, Melba Hlulani
- Date: 2017
- Subjects: Nonprofit organizations -- South Africa -- Management Strategic planning , Social entrepreneurship
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/45453 , vital:38618
- Description: This study undertook to explore the use of strategy tools in the NPO sector and also to determine if there are any differences in the use of tools between social enterprises and traditional NPOs. This was achieved by a Qualitative research methodology, where semi-structured interviews were subsequently conducted to answer the set research questions. The findings of the study indicated that NPOs use a combination of conceptual, material and other strategy tools during their strategizing activities. The findings also suggest that strategy practitioners use strategy tools eclectically by adapting them for their specific context. Lastly, the findings revealed that there are no significant differences in the use of strategy tools between social enterprises and traditional NPOs. The level and pace of change in the business environment has been steadily increasing during the past decades. However, the collapse of the financial markets in 2008/2009 intensified the impact of this change for many organisations. Change impacts organisations in a number of ways. The impact is, amongst others, mostly felt by Non-profit organisations (NPOs). Unlike for-profit organisations, NPOs rely heavily on external funders to fulfil their mission and sustain their organisations. On the other hand, organisations now have to reduce their corporate social responsibility budgets, international funders and governments have to re-direct their funds and individual funders have to tighten their belts.
- Full Text:
- Date Issued: 2017
- Authors: Mawila, Melba Hlulani
- Date: 2017
- Subjects: Nonprofit organizations -- South Africa -- Management Strategic planning , Social entrepreneurship
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/45453 , vital:38618
- Description: This study undertook to explore the use of strategy tools in the NPO sector and also to determine if there are any differences in the use of tools between social enterprises and traditional NPOs. This was achieved by a Qualitative research methodology, where semi-structured interviews were subsequently conducted to answer the set research questions. The findings of the study indicated that NPOs use a combination of conceptual, material and other strategy tools during their strategizing activities. The findings also suggest that strategy practitioners use strategy tools eclectically by adapting them for their specific context. Lastly, the findings revealed that there are no significant differences in the use of strategy tools between social enterprises and traditional NPOs. The level and pace of change in the business environment has been steadily increasing during the past decades. However, the collapse of the financial markets in 2008/2009 intensified the impact of this change for many organisations. Change impacts organisations in a number of ways. The impact is, amongst others, mostly felt by Non-profit organisations (NPOs). Unlike for-profit organisations, NPOs rely heavily on external funders to fulfil their mission and sustain their organisations. On the other hand, organisations now have to reduce their corporate social responsibility budgets, international funders and governments have to re-direct their funds and individual funders have to tighten their belts.
- Full Text:
- Date Issued: 2017
A business intelligence framework for supporting strategic sustainability information management in higher education
- Authors: Haupt, Ross
- Date: 2016
- Subjects: Business intelligence , Strategic planning -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/5319 , vital:20832
- Description: In the higher education sector, a number of Higher Education Institutions (HEIs) are playing a leading role in promoting sustainable initiatives. Effectively managing these initiatives however can be a complex task and requires data and information from multiple aspects of operations. In an HEI, operating sustainably means ensuring financial sustainability, social sustainability, environmental sustainability and educational sustainability. In order to manage sustainability effectively, HEIs require an integrated tool that can provide information on all areas of sustainability. HEIs face a number of challenges in effectively managing sustainability information, such as siloed data and information, and poor sharing and communication of information. Business Intelligence (BI) can assist in overcoming many of the challenges faced by organisations in effectively managing strategic sustainability information. This study investigates both the constraints to effective sustainability information management and the challenges of BI. A BI framework to support effective strategic sustainability information management is proposed. Nelson Mandela Metropolitan University (NMMU) is one such HEI, which is affected by the challenges of managing strategic sustainability information. NMMU is therefore used as a case study in this research. A BI solution, Sustainable BI, was developed based on the proposed framework. The main goal of sustainable BI is to provide strategic management at NMMU with a tool that can provide integrated sustainability information that can assist in overcoming the challenges in effectively managing strategic sustainability information. Sustainable BI was evaluated by strategic management at NMMU who are responsible for managing sustainability at NMMU. The evaluation took place through a usability study. The study revealed to what extent Sustainable BI could effectively manage strategic sustainability information at NMMU. The BI framework was iteratively improved on based on the results of the evaluations. The contributions from this study are a model for sustainability management, a BI Framework to support strategic sustainability information management and a BI solution, Sustainable BI.
- Full Text:
- Date Issued: 2016
- Authors: Haupt, Ross
- Date: 2016
- Subjects: Business intelligence , Strategic planning -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/5319 , vital:20832
- Description: In the higher education sector, a number of Higher Education Institutions (HEIs) are playing a leading role in promoting sustainable initiatives. Effectively managing these initiatives however can be a complex task and requires data and information from multiple aspects of operations. In an HEI, operating sustainably means ensuring financial sustainability, social sustainability, environmental sustainability and educational sustainability. In order to manage sustainability effectively, HEIs require an integrated tool that can provide information on all areas of sustainability. HEIs face a number of challenges in effectively managing sustainability information, such as siloed data and information, and poor sharing and communication of information. Business Intelligence (BI) can assist in overcoming many of the challenges faced by organisations in effectively managing strategic sustainability information. This study investigates both the constraints to effective sustainability information management and the challenges of BI. A BI framework to support effective strategic sustainability information management is proposed. Nelson Mandela Metropolitan University (NMMU) is one such HEI, which is affected by the challenges of managing strategic sustainability information. NMMU is therefore used as a case study in this research. A BI solution, Sustainable BI, was developed based on the proposed framework. The main goal of sustainable BI is to provide strategic management at NMMU with a tool that can provide integrated sustainability information that can assist in overcoming the challenges in effectively managing strategic sustainability information. Sustainable BI was evaluated by strategic management at NMMU who are responsible for managing sustainability at NMMU. The evaluation took place through a usability study. The study revealed to what extent Sustainable BI could effectively manage strategic sustainability information at NMMU. The BI framework was iteratively improved on based on the results of the evaluations. The contributions from this study are a model for sustainability management, a BI Framework to support strategic sustainability information management and a BI solution, Sustainable BI.
- Full Text:
- Date Issued: 2016
A critical analysis of the concept and extent of base erosion and profit shifting, and its impact on South Africa versus Australia
- Authors: Basnett, Robyn
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4037 , vital:20592
- Description: Tax avoidance by multinational enterprises is the focus of much media and political scrutiny. It is also the subject of a major Organisation for Economic Co-operation and Development (OECD) project called Base Erosion and Profit Shifting (BEPS). The objective of this thesis was to gain a greater understanding of BEPS, particularly in a South African and Australian context, and to determine whether BEPS is as great a problem as the OECD portrays. A detailed analysis of the OECD BEPS Report and Action Plan was undertaken to understand what the term BEPS means. A review of current BEPS literature was then performed toassess the extent of BEPS. This was followed by a comparative analysis of South Africa and Australia, including a comparison of their tax systems and various economic indicators. It was found that there is no simple definition of BEPS. It encompasses the spectrum of international tax planning strategies used by multinational enterprises. Furthermore, these tax strategies are usually legal, which makes measuring the extent of BEPS conceptually difficult. Despite being legal, many observers believe that BEPS behaviour by multinational enterprises is ethically unacceptable. This thesis also discussed the ethics of tax avoidance, and argued that countries should assess BEPS with reference to the many benefits which multinationals bring to a country. The benefits of multinational enterprise activity are especially important to developing countries like South Africa. Despite similar tax systems, South Africa and Australia vary greatly in terms of their economic and social position. This thesis concluded that South Africa, as a developing country, is more likely than Australia to tolerate BEPS behaviour in order to maintain or even attract foreign investment. The OECD Action Plan calls for urgent internationally coordinated actions against BEPS. It appears, however, that much more research is needed on the nature and extent of BEPS before countries formulate their response. This thesis acknowledges that aggressive tax planning by multinational enterprises does exist, but suggests that countries approach BEPS, and any estimates of its extent, with a degree of caution.
- Full Text:
- Date Issued: 2016
- Authors: Basnett, Robyn
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4037 , vital:20592
- Description: Tax avoidance by multinational enterprises is the focus of much media and political scrutiny. It is also the subject of a major Organisation for Economic Co-operation and Development (OECD) project called Base Erosion and Profit Shifting (BEPS). The objective of this thesis was to gain a greater understanding of BEPS, particularly in a South African and Australian context, and to determine whether BEPS is as great a problem as the OECD portrays. A detailed analysis of the OECD BEPS Report and Action Plan was undertaken to understand what the term BEPS means. A review of current BEPS literature was then performed toassess the extent of BEPS. This was followed by a comparative analysis of South Africa and Australia, including a comparison of their tax systems and various economic indicators. It was found that there is no simple definition of BEPS. It encompasses the spectrum of international tax planning strategies used by multinational enterprises. Furthermore, these tax strategies are usually legal, which makes measuring the extent of BEPS conceptually difficult. Despite being legal, many observers believe that BEPS behaviour by multinational enterprises is ethically unacceptable. This thesis also discussed the ethics of tax avoidance, and argued that countries should assess BEPS with reference to the many benefits which multinationals bring to a country. The benefits of multinational enterprise activity are especially important to developing countries like South Africa. Despite similar tax systems, South Africa and Australia vary greatly in terms of their economic and social position. This thesis concluded that South Africa, as a developing country, is more likely than Australia to tolerate BEPS behaviour in order to maintain or even attract foreign investment. The OECD Action Plan calls for urgent internationally coordinated actions against BEPS. It appears, however, that much more research is needed on the nature and extent of BEPS before countries formulate their response. This thesis acknowledges that aggressive tax planning by multinational enterprises does exist, but suggests that countries approach BEPS, and any estimates of its extent, with a degree of caution.
- Full Text:
- Date Issued: 2016
A critical analysis of the deductibility for income tax purposes of dual-purpose expenditure
- Authors: Pickup, Richard Kenneth
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4155 , vital:20628
- Description: This thesis critically analysed the apportionment of dual-purpose expenditure. In doing so, two categories of dual-expenditure were examined: expenditure that has been incurred for both trade and non-trade purposes, and expenditure that has been incurred to produce both taxable and exempt income. In conducting this analysis, this thesis set out to answer three questions: has the apportionment of dual-purpose expenditure been officially sanctioned in South Africa, when does the need for apportionment arise, and on what basis should a taxpayer apportion expenditure that has been incurred for a dual purpose? A doctrinal methodology was applied to the documentary data which consisted of relevant tax legislation; South African, Australian and English case law; and commentary of experts in the field of tax law. From the analysis performed, it was revealed that the apportionment of dual-purpose expenditure has been officially sanctioned in South Africa. In addition, it was concluded that the applicable legal principles for determining the need for apportionment and for performing the apportionment calculation are clear and well-established. The difficulty which taxpayers, the courts and the South African Revenue Service face, however, is applying these principles in practice. This research therefore concluded that there is a need for further guidance in this complex area of tax law. In addition, this research proposed some recommendations which could provide more certainty and clarity.
- Full Text:
- Date Issued: 2016
- Authors: Pickup, Richard Kenneth
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4155 , vital:20628
- Description: This thesis critically analysed the apportionment of dual-purpose expenditure. In doing so, two categories of dual-expenditure were examined: expenditure that has been incurred for both trade and non-trade purposes, and expenditure that has been incurred to produce both taxable and exempt income. In conducting this analysis, this thesis set out to answer three questions: has the apportionment of dual-purpose expenditure been officially sanctioned in South Africa, when does the need for apportionment arise, and on what basis should a taxpayer apportion expenditure that has been incurred for a dual purpose? A doctrinal methodology was applied to the documentary data which consisted of relevant tax legislation; South African, Australian and English case law; and commentary of experts in the field of tax law. From the analysis performed, it was revealed that the apportionment of dual-purpose expenditure has been officially sanctioned in South Africa. In addition, it was concluded that the applicable legal principles for determining the need for apportionment and for performing the apportionment calculation are clear and well-established. The difficulty which taxpayers, the courts and the South African Revenue Service face, however, is applying these principles in practice. This research therefore concluded that there is a need for further guidance in this complex area of tax law. In addition, this research proposed some recommendations which could provide more certainty and clarity.
- Full Text:
- Date Issued: 2016
A critical analysis of the income tax implication of income from illegal activities in South Africa
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
A critical analysis of the tax concessions relating to medical expenses, with particular emphasis on persons with a physical impairment or disability
- Authors: Rogers, Richard
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4144 , vital:20623
- Description: This thesis provides a critical analysis of the tax concessions granted in respect of medical costs, with particular reference to persons with a physical impairment or “disability” in the South African context. The primary method of collecting information for this research was through an extensive analysis of the South African legislation that is specifically applicable to a person who has a physical impairment or a “disability”. The analysis placed particular emphasis on the qualifying diagnosis criteria for a “disability” as defined for tax purposes as well as on the qualifying expenditure incurred in consequence of a person’s physical impairment or “disability”. A further goal of the research was to analyse the specific provisions of the Income Tax Act that are applicable to a special trust created for the benefit of a person with a physical impairment or “disability”. This research also includes a brief evaluation of the extent to which medical schemes provide coverage for non-discretionary expenditure items incurred in consequence of a person’s “disability” and whether this differs from the qualifying expenditure in terms of the Income Tax Act. It is important to conduct research of this nature in order to identify areas where the legislation could be improved. Accordingly, the thesis also recommends possible amendments to the current provisions of the legislation that are specifically applicable to persons with a physical impairment or “disability”.
- Full Text:
- Date Issued: 2016
- Authors: Rogers, Richard
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4144 , vital:20623
- Description: This thesis provides a critical analysis of the tax concessions granted in respect of medical costs, with particular reference to persons with a physical impairment or “disability” in the South African context. The primary method of collecting information for this research was through an extensive analysis of the South African legislation that is specifically applicable to a person who has a physical impairment or a “disability”. The analysis placed particular emphasis on the qualifying diagnosis criteria for a “disability” as defined for tax purposes as well as on the qualifying expenditure incurred in consequence of a person’s physical impairment or “disability”. A further goal of the research was to analyse the specific provisions of the Income Tax Act that are applicable to a special trust created for the benefit of a person with a physical impairment or “disability”. This research also includes a brief evaluation of the extent to which medical schemes provide coverage for non-discretionary expenditure items incurred in consequence of a person’s “disability” and whether this differs from the qualifying expenditure in terms of the Income Tax Act. It is important to conduct research of this nature in order to identify areas where the legislation could be improved. Accordingly, the thesis also recommends possible amendments to the current provisions of the legislation that are specifically applicable to persons with a physical impairment or “disability”.
- Full Text:
- Date Issued: 2016
A critical analysis of the taxation of financial assets and financial liabilities in terms of section 24JB of the South African Income Tax Act
- Authors: Snyman, S L
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4178 , vital:20630
- Description: Section 24JB of the Income Tax Act No. 58 of 1962 was introduced with effect from 1 January 2014 in order to govern the taxation of financial instruments of a covered person as defined. Section 24JB represents a significant departure from the standard tax principles for financial instruments and will therefore directly affect the timing of the imposition of tax on gains and losses on these financial instruments, resulting in a significant adverse cash flow effect for the taxpayer. The main purpose of the research is to investigate the meaning of the wording in section 24JB through a critical analysis of the domestic tax legislation in the context of practical examples of specific financial assets and liabilities. The research includes an analysis of the scope of section 24JB by examining the definition of a “covered person” as well as the specific financial instruments to which the section applies, with reference to the International Financial Reporting Standards classifications and terms. The interaction of section 24JB with the rest of the Act is examined and whether this section overrides all the other provisions, specifically with reference to the taxation of dividends and the general and specific anti-avoidance provisions contained elsewhere in the Act. The study aims to highlight anomalies and possible unintended tax consequences arising from the current drafting of section 24JB using practical examples, highlighting the major areas of concern and issues of interpretation of section 24JB. Recommendations are made for amendments to the Act or the provision of guidance in the form of an Explanatory Memorandum or Interpretation Note to be issued by SARS.
- Full Text:
- Date Issued: 2016
- Authors: Snyman, S L
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4178 , vital:20630
- Description: Section 24JB of the Income Tax Act No. 58 of 1962 was introduced with effect from 1 January 2014 in order to govern the taxation of financial instruments of a covered person as defined. Section 24JB represents a significant departure from the standard tax principles for financial instruments and will therefore directly affect the timing of the imposition of tax on gains and losses on these financial instruments, resulting in a significant adverse cash flow effect for the taxpayer. The main purpose of the research is to investigate the meaning of the wording in section 24JB through a critical analysis of the domestic tax legislation in the context of practical examples of specific financial assets and liabilities. The research includes an analysis of the scope of section 24JB by examining the definition of a “covered person” as well as the specific financial instruments to which the section applies, with reference to the International Financial Reporting Standards classifications and terms. The interaction of section 24JB with the rest of the Act is examined and whether this section overrides all the other provisions, specifically with reference to the taxation of dividends and the general and specific anti-avoidance provisions contained elsewhere in the Act. The study aims to highlight anomalies and possible unintended tax consequences arising from the current drafting of section 24JB using practical examples, highlighting the major areas of concern and issues of interpretation of section 24JB. Recommendations are made for amendments to the Act or the provision of guidance in the form of an Explanatory Memorandum or Interpretation Note to be issued by SARS.
- Full Text:
- Date Issued: 2016
A critical assessment of team building as a tourism offering in the Eastern Cape
- Authors: Blumel, Astrid
- Date: 2016
- Subjects: Social responsibility of business -- South Africa -- Eastern Cape , Tourism -- Marketing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6225 , vital:21057
- Description: This study researched team building as a tourism offering. Team building has particular potential to benefit tourism in the Western Region of the Eastern Cape. Team building has grown in popularity and is offered by several tourism operators in the Western Region of the Eastern Cape. Team building can be practiced throughout the year by the use of numerous indoor and outdoor activities thereby attracting participants and tourists. The activity involves a wide range of tourism-related services and facilities which shows its potential value as tourism resource. The research methodology for this study aimed to identify the link between team building and tourism. Additionally, the study draws attention to team buildings possible socio-economic value which is added to a tourism business’s offering range and its effect on the host destination. A survey was conducted among a randomly selected target population representing role-players involved in team building and tourism activities, for which a questionnaire was developed by adapting the SERVPERF model. This enabled the researcher to identify the team building participants’ level of satisfaction with the team building operator, activity and host destination. Emerging from the gained insight into the dynamics between team building offerings and tourism businesses, recommendations have been formulated as to the relevance of team building for a tourism businesses’ offering range and the impact on the host destination. The research study identified numerous beneficial spin-off effects for the Western Region of the Eastern Cape driven from team building activities. These benefits were an increase in awareness of the destination, improved image of the Western Region of the Eastern Cape, and tourist engagement in other tourism offerings during their stay at the destination, among others.
- Full Text:
- Date Issued: 2016
- Authors: Blumel, Astrid
- Date: 2016
- Subjects: Social responsibility of business -- South Africa -- Eastern Cape , Tourism -- Marketing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6225 , vital:21057
- Description: This study researched team building as a tourism offering. Team building has particular potential to benefit tourism in the Western Region of the Eastern Cape. Team building has grown in popularity and is offered by several tourism operators in the Western Region of the Eastern Cape. Team building can be practiced throughout the year by the use of numerous indoor and outdoor activities thereby attracting participants and tourists. The activity involves a wide range of tourism-related services and facilities which shows its potential value as tourism resource. The research methodology for this study aimed to identify the link between team building and tourism. Additionally, the study draws attention to team buildings possible socio-economic value which is added to a tourism business’s offering range and its effect on the host destination. A survey was conducted among a randomly selected target population representing role-players involved in team building and tourism activities, for which a questionnaire was developed by adapting the SERVPERF model. This enabled the researcher to identify the team building participants’ level of satisfaction with the team building operator, activity and host destination. Emerging from the gained insight into the dynamics between team building offerings and tourism businesses, recommendations have been formulated as to the relevance of team building for a tourism businesses’ offering range and the impact on the host destination. The research study identified numerous beneficial spin-off effects for the Western Region of the Eastern Cape driven from team building activities. These benefits were an increase in awareness of the destination, improved image of the Western Region of the Eastern Cape, and tourist engagement in other tourism offerings during their stay at the destination, among others.
- Full Text:
- Date Issued: 2016
A discussion of the concept, “place of effective management” and the proposed changes, in the context of South African tax law
- Authors: Singh, Nishika
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4166 , vital:20629
- Description: The concept, “place of effective management”, is used in South African tax legislation to determine the residency of companies and it is also used by the Organisation for Economic Co-operation and Development (OECD) and in many tax treaties as a tie-breaker clause to determine the residency of companies that may appear to be dual resident or to determine which country has the taxing rights to income that may be subject to double tax due to the income being from a source outside of the company’s country of residence. The concept is not defined in any tax legislation and there is no uniform interpretation of the concept globally. The former guidance provided by the South African Revenue Services (SARS) adopted a hierarchal approach and the focus was the implementation of the Board of Directors’ decisions. This interpretation was not aligned to the guidance of the OECD whose focus is the place where the key management and commercial decisions of the entity are made. The current SARS guidance has been aligned to the OECD guidance and, essentially, the core principle is to determine who makes the key commercial and management decisions of the company and the place where these individuals are making these decisions. The current SARS and OECD guidance have now been aligned. The current SARS and OECD interpretations have been found to be a more effective tie-breaker clause than the former interpretations.
- Full Text:
- Date Issued: 2016
- Authors: Singh, Nishika
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4166 , vital:20629
- Description: The concept, “place of effective management”, is used in South African tax legislation to determine the residency of companies and it is also used by the Organisation for Economic Co-operation and Development (OECD) and in many tax treaties as a tie-breaker clause to determine the residency of companies that may appear to be dual resident or to determine which country has the taxing rights to income that may be subject to double tax due to the income being from a source outside of the company’s country of residence. The concept is not defined in any tax legislation and there is no uniform interpretation of the concept globally. The former guidance provided by the South African Revenue Services (SARS) adopted a hierarchal approach and the focus was the implementation of the Board of Directors’ decisions. This interpretation was not aligned to the guidance of the OECD whose focus is the place where the key management and commercial decisions of the entity are made. The current SARS guidance has been aligned to the OECD guidance and, essentially, the core principle is to determine who makes the key commercial and management decisions of the company and the place where these individuals are making these decisions. The current SARS and OECD guidance have now been aligned. The current SARS and OECD interpretations have been found to be a more effective tie-breaker clause than the former interpretations.
- Full Text:
- Date Issued: 2016
A feedback loop model to facilitate communication between citizens and local government in a smart city
- Authors: Gopeni, Amanda
- Date: 2016
- Subjects: Internet in public administration -- South Africa -- Eastern Cape Communication in public administration -- South Africa -- Eastern Cape Electronic government information -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10353/2205 , vital:27705
- Description: In recent years, an increasing number of people move into cities to search for better opportunities for themselves and their families. This movement is known as urbanisation and makes it difficult for the local government to fully understand citizens’ needs particularly pertaining to public safety matters. During the first phase of the Public Safety Smart City project, it was identified that there is a need for feedback loop to facilitate effective communication of public safety issues between citizens and local government. This means that EL citizens do not have a better channel in place to address their public safety issues to the local government. This could lead to the decisions made by the local government in public safety not fully communicated back to the citizens. The primary objective of the study is to develop a feedback loop model that will assist in more effective reporting of public safety issues between citizens and the local government. The study followed an interpretivism paradigm and the research methodology employed is the qualitative approach. This was influenced by the existing De Fleur model of communication, secondary data and also semi-structured interviews. The interviews were conducted with eleven citizens and four managers from the Department of Public Safety. It was ascertained that the lack of a feedback loop about public safety issues between citizens and local government is likely to increase public safety issues. Findings revealed that this is because citizens are not continuously updated about their reports and also about the state of public safety matters. Furthermore, the methods of communication utilised lead to poor communication of public safety issues. The study concludes that the introduction of an Information and Communication Technology enabled feedback loop between citizens and local government can help in reducing public safety issues and make public safety officials proactive rather than reactive.
- Full Text:
- Date Issued: 2016
- Authors: Gopeni, Amanda
- Date: 2016
- Subjects: Internet in public administration -- South Africa -- Eastern Cape Communication in public administration -- South Africa -- Eastern Cape Electronic government information -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10353/2205 , vital:27705
- Description: In recent years, an increasing number of people move into cities to search for better opportunities for themselves and their families. This movement is known as urbanisation and makes it difficult for the local government to fully understand citizens’ needs particularly pertaining to public safety matters. During the first phase of the Public Safety Smart City project, it was identified that there is a need for feedback loop to facilitate effective communication of public safety issues between citizens and local government. This means that EL citizens do not have a better channel in place to address their public safety issues to the local government. This could lead to the decisions made by the local government in public safety not fully communicated back to the citizens. The primary objective of the study is to develop a feedback loop model that will assist in more effective reporting of public safety issues between citizens and the local government. The study followed an interpretivism paradigm and the research methodology employed is the qualitative approach. This was influenced by the existing De Fleur model of communication, secondary data and also semi-structured interviews. The interviews were conducted with eleven citizens and four managers from the Department of Public Safety. It was ascertained that the lack of a feedback loop about public safety issues between citizens and local government is likely to increase public safety issues. Findings revealed that this is because citizens are not continuously updated about their reports and also about the state of public safety matters. Furthermore, the methods of communication utilised lead to poor communication of public safety issues. The study concludes that the introduction of an Information and Communication Technology enabled feedback loop between citizens and local government can help in reducing public safety issues and make public safety officials proactive rather than reactive.
- Full Text:
- Date Issued: 2016
A framework for the design of business intelligence dashboard tools
- Authors: Smuts, Martin Bradley
- Date: 2016
- Subjects: Business intelligence Dashboards (Management information systems)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12941 , vital:27136
- Description: Vast amounts of data are collected on a daily basis, making it difficult for humans to derive at valuable information to make effective decisions. In recent years, the field of Business Intelligence (BI) and Information Visualisation (IV) have become a key driver of an organisation’s success. BI tools supporting decision making need to be accessible to a larger audience on different levels of the organisation. The problem is that non-expert users, or novice users, of BI tools do not have the technical knowledge to conduct data analysis and often rely on expert users to assist. For this reason, BI vendors are shifting their focus to self-service BI, a relatively new term where novice users can analyse data without the traditional human mediator. Despite the proliferation of self-service BI tools, limited research is available on their usability and design considerations to assist novice users with decision making and BI analysis. The contribution of this study is a conceptual framework for designing, evaluating or selecting BI tools that support non-expert users to create dashboards (the BI Framework). A dashboard is a particular IV technique that enables users to view critical information at a glance. The main research problem addressed by this study is that non-expert users often have to utilise a number of software tools to conduct data analysis and to develop visualisations, such as BI dashboards. The research problem was further investigated by following a two-step approach. The first approach was to investigate existing problems by using an in-depth literature review in the fields of BI and IV. The second approach was to conduct a field study (Field Study 1) using a development environment consisting of a number of software components of which SAP Xcelsius was the main BI tool used to create a dashboard. The aim of the field study was to compare the identified problems and requirements with those found in literature. The results of the problem analysis revealed a number of problems in terms of BI software. One of the major problems is that BI tools do not adequately guide users through a logical process to conduct data analysis. In addition, the process becomes increasingly difficult when several BI tools are involved that need to be integrated. The results showed positive aspects when the data was mapped to a visualisation, which increased the users’ understanding of data they were analysing. The results were verified in a focus group discussion and were used to establish an initial set of problems and requirements, which were then synthesised with the problems and requirements identified from literature. Once the major problems were verified, a framework was established to guide the design of BI dashboard tools for novice users. The framework includes a set of design guidelines and usability evaluation criteria for BI tools. An extant systems analysis was conducted using BI tools to compare the advantages and disadvantages. The results revealed that a number of tools could be used by non-experts, however, their usability hinders users. All the participants used in all field studies and evaluations were Computer Science (CS) and Information Systems (IS) students. Participants were specially sourced from a higher education institution such as the Nelson Mandela Metropolitan University (NMMU). A second field study (Field Study 2) was conducted with participants using another traditional BI tool identified from the extant systems analysis, PowerPivot. The objective of this field study was to verify the design guidelines and related features that served as a BI Scorecard that can be used to select BI tools. Another BI tool, Tableau, was used for the final evaluation. The final evaluation was conducted with a large participant sample consisting of IS students in their second and third year of study. The results for the two groups revealed a significant difference between participants’ education levels and the usability ratings of Tableau. Additionally, the results indicated a significant relationship between the participants’ experience level and the usability ratings of Tableau. The usability ratings of Tableau were mostly positive and the results revealed that participants found the tool easy to use, flexible and efficient. The proposed BI Framework can be used to assist organisations when evaluating BI tools for adoption. Furthermore, designers of BI tools can use the framework to improve the usability of these tools, reduce the workload for users when creating dashboards, and increase the effectiveness and efficiency of decision support.
- Full Text:
- Date Issued: 2016
- Authors: Smuts, Martin Bradley
- Date: 2016
- Subjects: Business intelligence Dashboards (Management information systems)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12941 , vital:27136
- Description: Vast amounts of data are collected on a daily basis, making it difficult for humans to derive at valuable information to make effective decisions. In recent years, the field of Business Intelligence (BI) and Information Visualisation (IV) have become a key driver of an organisation’s success. BI tools supporting decision making need to be accessible to a larger audience on different levels of the organisation. The problem is that non-expert users, or novice users, of BI tools do not have the technical knowledge to conduct data analysis and often rely on expert users to assist. For this reason, BI vendors are shifting their focus to self-service BI, a relatively new term where novice users can analyse data without the traditional human mediator. Despite the proliferation of self-service BI tools, limited research is available on their usability and design considerations to assist novice users with decision making and BI analysis. The contribution of this study is a conceptual framework for designing, evaluating or selecting BI tools that support non-expert users to create dashboards (the BI Framework). A dashboard is a particular IV technique that enables users to view critical information at a glance. The main research problem addressed by this study is that non-expert users often have to utilise a number of software tools to conduct data analysis and to develop visualisations, such as BI dashboards. The research problem was further investigated by following a two-step approach. The first approach was to investigate existing problems by using an in-depth literature review in the fields of BI and IV. The second approach was to conduct a field study (Field Study 1) using a development environment consisting of a number of software components of which SAP Xcelsius was the main BI tool used to create a dashboard. The aim of the field study was to compare the identified problems and requirements with those found in literature. The results of the problem analysis revealed a number of problems in terms of BI software. One of the major problems is that BI tools do not adequately guide users through a logical process to conduct data analysis. In addition, the process becomes increasingly difficult when several BI tools are involved that need to be integrated. The results showed positive aspects when the data was mapped to a visualisation, which increased the users’ understanding of data they were analysing. The results were verified in a focus group discussion and were used to establish an initial set of problems and requirements, which were then synthesised with the problems and requirements identified from literature. Once the major problems were verified, a framework was established to guide the design of BI dashboard tools for novice users. The framework includes a set of design guidelines and usability evaluation criteria for BI tools. An extant systems analysis was conducted using BI tools to compare the advantages and disadvantages. The results revealed that a number of tools could be used by non-experts, however, their usability hinders users. All the participants used in all field studies and evaluations were Computer Science (CS) and Information Systems (IS) students. Participants were specially sourced from a higher education institution such as the Nelson Mandela Metropolitan University (NMMU). A second field study (Field Study 2) was conducted with participants using another traditional BI tool identified from the extant systems analysis, PowerPivot. The objective of this field study was to verify the design guidelines and related features that served as a BI Scorecard that can be used to select BI tools. Another BI tool, Tableau, was used for the final evaluation. The final evaluation was conducted with a large participant sample consisting of IS students in their second and third year of study. The results for the two groups revealed a significant difference between participants’ education levels and the usability ratings of Tableau. Additionally, the results indicated a significant relationship between the participants’ experience level and the usability ratings of Tableau. The usability ratings of Tableau were mostly positive and the results revealed that participants found the tool easy to use, flexible and efficient. The proposed BI Framework can be used to assist organisations when evaluating BI tools for adoption. Furthermore, designers of BI tools can use the framework to improve the usability of these tools, reduce the workload for users when creating dashboards, and increase the effectiveness and efficiency of decision support.
- Full Text:
- Date Issued: 2016
A model to enhance the perceived trustworthiness of Eastern Cape essential oil producers selling through electronic marketplaces
- Authors: Gcora, Nozibele
- Date: 2016
- Subjects: Electronic commerce -- Security measures -- South Africa -- Eastern Cape Essences and essential oils -- South Africa -- Eastern Cape Essences and essential oils -- Marketing , Internet marketing -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10353/2194 , vital:27672
- Description: Eastern Cape Province farmers in the natural essential oils industry are yet to fully realise the use of electronic commerce (e-commerce) platforms, such as electronic marketplaces (e-marketplaces) for business purposes. This is due to the issues that include lack of awareness, poor product quality, untrusted payment gateways and unsuccessful delivery that are associated with e-marketplaces. As a result, farmers do not trust e-marketplaces and therefore hesitate to engage in e-marketplaces for business purposes. This is further complicated by natural essential oils buyers‟ tendency of preferring face-to-face interaction with a supplier rather than online interaction as they need quality assurance. As such, this research proposes a model to enhance the perceived trustworthiness of natural essential oil producers in the Eastern Cape Province selling through e-marketplaces. The model constitutes the factors that could be considered in assisting essential oil producers to create a perception of trustworthiness to buyers in e-marketplaces. These factors were evaluated amongst five organisations involved in the production, retail or processing of essential oils using a multiple-case study methodology. The study‟s use of multiple-case study was applied within the interpretivist paradigm and five cases were considered. Interviews, document analysis and observations were used for data collection. Data analysis was done using within-case analysis followed by cross-case analysis to establish factors of trust. The essential oil producers based in the Gauteng, Kwazulu-Natal and Western Cape provinces were cases that had been successfully using e-marketplaces for a notable period of time. Accordingly, factors that contributed to the successful use of e-marketplaces informed the proposed model of this research. The model proposes that perceived trustworthiness of enterprises in e-marketplaces can be achieved through following the uncertainty reduction stages (Entry, Personal and Exit) and applying uncertainty reduction strategies (passive, active and interactive).
- Full Text:
- Date Issued: 2016
- Authors: Gcora, Nozibele
- Date: 2016
- Subjects: Electronic commerce -- Security measures -- South Africa -- Eastern Cape Essences and essential oils -- South Africa -- Eastern Cape Essences and essential oils -- Marketing , Internet marketing -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10353/2194 , vital:27672
- Description: Eastern Cape Province farmers in the natural essential oils industry are yet to fully realise the use of electronic commerce (e-commerce) platforms, such as electronic marketplaces (e-marketplaces) for business purposes. This is due to the issues that include lack of awareness, poor product quality, untrusted payment gateways and unsuccessful delivery that are associated with e-marketplaces. As a result, farmers do not trust e-marketplaces and therefore hesitate to engage in e-marketplaces for business purposes. This is further complicated by natural essential oils buyers‟ tendency of preferring face-to-face interaction with a supplier rather than online interaction as they need quality assurance. As such, this research proposes a model to enhance the perceived trustworthiness of natural essential oil producers in the Eastern Cape Province selling through e-marketplaces. The model constitutes the factors that could be considered in assisting essential oil producers to create a perception of trustworthiness to buyers in e-marketplaces. These factors were evaluated amongst five organisations involved in the production, retail or processing of essential oils using a multiple-case study methodology. The study‟s use of multiple-case study was applied within the interpretivist paradigm and five cases were considered. Interviews, document analysis and observations were used for data collection. Data analysis was done using within-case analysis followed by cross-case analysis to establish factors of trust. The essential oil producers based in the Gauteng, Kwazulu-Natal and Western Cape provinces were cases that had been successfully using e-marketplaces for a notable period of time. Accordingly, factors that contributed to the successful use of e-marketplaces informed the proposed model of this research. The model proposes that perceived trustworthiness of enterprises in e-marketplaces can be achieved through following the uncertainty reduction stages (Entry, Personal and Exit) and applying uncertainty reduction strategies (passive, active and interactive).
- Full Text:
- Date Issued: 2016
A psychobiographical study of Sybrand Gerhardus(Brand)Pretorius
- Authors: Harwood, Craig Sean
- Date: 2016
- Subjects: Pretorius, Brand, -- 1948 Psychology -- Biographical methods , Psychology -- Biographical methods Industrialists -- South Africa -- Biography Businessmen -- South Africa -- Biography
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/7567 , vital:21929
- Description: The South African businessman, Brand Pretorius, was born in the rural Orange Free State town of Steynsrus in 1953. Pretorius rose to prominence in the motor industry in South Africa and he retired in 2011 as Chairman of McCarthy Motor Holdings Limited the largest motor retailer in South Africa. Pretorius was selected for this psychobiographical study by means of purposive sampling, given his extraordinary business achievements. Pretorius is publicly recognised as one of South Africa’s most successful businessmen and leaders. Psychobiographical research typically takes into consideration the entire life of an individual with the aim of uncovering the story of an individual’s life through the lens of a particular theory. The aim of this study was to explore and describe the leadership development of Brand Pretorius juxtaposed against the model of authentic leadership proposed by Avolio and Luthans (2003). The life history of Brand Pretorius was studied using a qualitative single-case study design. The psychobiographical research method allowed the single-case to be studied spanning his entire career. Data was collected from both primary and secondary sources. Conceptual matrices were used to organise and integrate the findings against the model of authentic leadership. The use of multiple data sources increased the validity and reliability of the research process and findings. To ensure ethical integrity the researcher obtained informed consent from Pretorius. The findings of this research study indicate that Pretorius was able to successfully display the authentic leadership dimensions of self-awareness, internalised moral perspective, balanced processing, relational transparency and positive psychological capacities throughout the course of his career.
- Full Text:
- Date Issued: 2016
- Authors: Harwood, Craig Sean
- Date: 2016
- Subjects: Pretorius, Brand, -- 1948 Psychology -- Biographical methods , Psychology -- Biographical methods Industrialists -- South Africa -- Biography Businessmen -- South Africa -- Biography
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/7567 , vital:21929
- Description: The South African businessman, Brand Pretorius, was born in the rural Orange Free State town of Steynsrus in 1953. Pretorius rose to prominence in the motor industry in South Africa and he retired in 2011 as Chairman of McCarthy Motor Holdings Limited the largest motor retailer in South Africa. Pretorius was selected for this psychobiographical study by means of purposive sampling, given his extraordinary business achievements. Pretorius is publicly recognised as one of South Africa’s most successful businessmen and leaders. Psychobiographical research typically takes into consideration the entire life of an individual with the aim of uncovering the story of an individual’s life through the lens of a particular theory. The aim of this study was to explore and describe the leadership development of Brand Pretorius juxtaposed against the model of authentic leadership proposed by Avolio and Luthans (2003). The life history of Brand Pretorius was studied using a qualitative single-case study design. The psychobiographical research method allowed the single-case to be studied spanning his entire career. Data was collected from both primary and secondary sources. Conceptual matrices were used to organise and integrate the findings against the model of authentic leadership. The use of multiple data sources increased the validity and reliability of the research process and findings. To ensure ethical integrity the researcher obtained informed consent from Pretorius. The findings of this research study indicate that Pretorius was able to successfully display the authentic leadership dimensions of self-awareness, internalised moral perspective, balanced processing, relational transparency and positive psychological capacities throughout the course of his career.
- Full Text:
- Date Issued: 2016
A review of generalized linear models for count data with emphasis on current geospatial procedures
- Authors: Michell, Justin Walter
- Date: 2016
- Subjects: Spatial analysis (Statistics) , Bayesian statistical decision theory , Geospatial data , Malaria -- Botswana -- Statistics , Malaria -- Botswana -- Research -- Statistical methods
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:5582 , http://hdl.handle.net/10962/d1019989
- Description: Analytical problems caused by over-fitting, confounding and non-independence in the data is a major challenge for variable selection. As more variables are tested against a certain data set, there is a greater risk that some will explain the data merely by chance, but will fail to explain new data. The main aim of this study is to employ a systematic and practicable variable selection process for the spatial analysis and mapping of historical malaria risk in Botswana using data collected from the MARA (Mapping Malaria Risk in Africa) project and environmental and climatic datasets from various sources. Details of how a spatial database is compiled for a statistical analysis to proceed is provided. The automation of the entire process is also explored. The final bayesian spatial model derived from the non-spatial variable selection procedure using Markov Chain Monte Carlo simulation was fitted to the data. Winter temperature had the greatest effect of malaria prevalence in Botswana. Summer rainfall, maximum temperature of the warmest month, annual range of temperature, altitude and distance to closest water source were also significantly associated with malaria prevalence in the final spatial model after accounting for spatial correlation. Using this spatial model malaria prevalence at unobserved locations was predicted, producing a smooth risk map covering Botswana. The automation of both compiling the spatial database and the variable selection procedure proved challenging and could only be achieved in parts of the process. The non-spatial selection procedure proved practical and was able to identify stable explanatory variables and provide an objective means for selecting one variable over another, however ultimately it was not entirely successful due to the fact that a unique set of spatial variables could not be selected.
- Full Text:
- Date Issued: 2016
- Authors: Michell, Justin Walter
- Date: 2016
- Subjects: Spatial analysis (Statistics) , Bayesian statistical decision theory , Geospatial data , Malaria -- Botswana -- Statistics , Malaria -- Botswana -- Research -- Statistical methods
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:5582 , http://hdl.handle.net/10962/d1019989
- Description: Analytical problems caused by over-fitting, confounding and non-independence in the data is a major challenge for variable selection. As more variables are tested against a certain data set, there is a greater risk that some will explain the data merely by chance, but will fail to explain new data. The main aim of this study is to employ a systematic and practicable variable selection process for the spatial analysis and mapping of historical malaria risk in Botswana using data collected from the MARA (Mapping Malaria Risk in Africa) project and environmental and climatic datasets from various sources. Details of how a spatial database is compiled for a statistical analysis to proceed is provided. The automation of the entire process is also explored. The final bayesian spatial model derived from the non-spatial variable selection procedure using Markov Chain Monte Carlo simulation was fitted to the data. Winter temperature had the greatest effect of malaria prevalence in Botswana. Summer rainfall, maximum temperature of the warmest month, annual range of temperature, altitude and distance to closest water source were also significantly associated with malaria prevalence in the final spatial model after accounting for spatial correlation. Using this spatial model malaria prevalence at unobserved locations was predicted, producing a smooth risk map covering Botswana. The automation of both compiling the spatial database and the variable selection procedure proved challenging and could only be achieved in parts of the process. The non-spatial selection procedure proved practical and was able to identify stable explanatory variables and provide an objective means for selecting one variable over another, however ultimately it was not entirely successful due to the fact that a unique set of spatial variables could not be selected.
- Full Text:
- Date Issued: 2016
A web-based repository for student mobility data in Africa
- Authors: Ferreira, Darren Bradley
- Date: 2016
- Subjects: Student mobility Students, Transfer of -- South Africa -- Psychological aspects , Education, Higher Foreign study
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12605 , vital:27098
- Description: The number of international students studying abroad has doubled since the year 2000 and there are nearly five million students that are enrolled outside their country of origin. Over the past ten years new insights and approaches to the internationalisation of higher education have arisen which has influenced global research and education. Student mobility data is a component of internationalisation data. internationally mobile students are defined as students who have crossed international borders from their countries with the objective to study. Currently, there are several international organisations and projects that manage student mobility data from various Higher Education Institutions (HEIs) across the globe and report on this data. Two of these organisations are the Open Doors Report and Project Atlas. The organisations collect Data for Africa, although it is not as detailed and useful as the data provided about other countries. Since the number of students studying abroad has doubled since the year 2000, the amount of student mobility data kept by data collection agencies and HEIs has also increased. The data collected is not always accurate and this poses a data management problem. This study conducted a survey sent to international offices at various HEIs in South Africa and Africa. The survey investigates the current state of student mobility data management in HEIs. The survey results revealed that the international offices are currently dissatisfied with student mobility data management and will be willing to provide international student data to an African data repository. This study proposes the design and development of a web-based student mobility data repository, known as the African International Portal (AIP). The study identified design guidelines and requirements for a web-based data repository. The requirements, design and design guidelines were used to guide the development of the prototype. Heuristic evaluations were conducted on the prototype in order to identify any major usability problems. Findings revealed that the overall perceptions of the prototype were positive and can be attributed to the design considerations and guidelines used during the development phase. The prototype was evaluated using a full usability evaluation that determined the usefulness, effectiveness and efficiency of the prototype when users are in the process of managing student mobility data. The results indicate that the participants found the AIP to be an effective, efficient and a satisfactory means of managing student mobility data.
- Full Text:
- Date Issued: 2016
- Authors: Ferreira, Darren Bradley
- Date: 2016
- Subjects: Student mobility Students, Transfer of -- South Africa -- Psychological aspects , Education, Higher Foreign study
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12605 , vital:27098
- Description: The number of international students studying abroad has doubled since the year 2000 and there are nearly five million students that are enrolled outside their country of origin. Over the past ten years new insights and approaches to the internationalisation of higher education have arisen which has influenced global research and education. Student mobility data is a component of internationalisation data. internationally mobile students are defined as students who have crossed international borders from their countries with the objective to study. Currently, there are several international organisations and projects that manage student mobility data from various Higher Education Institutions (HEIs) across the globe and report on this data. Two of these organisations are the Open Doors Report and Project Atlas. The organisations collect Data for Africa, although it is not as detailed and useful as the data provided about other countries. Since the number of students studying abroad has doubled since the year 2000, the amount of student mobility data kept by data collection agencies and HEIs has also increased. The data collected is not always accurate and this poses a data management problem. This study conducted a survey sent to international offices at various HEIs in South Africa and Africa. The survey investigates the current state of student mobility data management in HEIs. The survey results revealed that the international offices are currently dissatisfied with student mobility data management and will be willing to provide international student data to an African data repository. This study proposes the design and development of a web-based student mobility data repository, known as the African International Portal (AIP). The study identified design guidelines and requirements for a web-based data repository. The requirements, design and design guidelines were used to guide the development of the prototype. Heuristic evaluations were conducted on the prototype in order to identify any major usability problems. Findings revealed that the overall perceptions of the prototype were positive and can be attributed to the design considerations and guidelines used during the development phase. The prototype was evaluated using a full usability evaluation that determined the usefulness, effectiveness and efficiency of the prototype when users are in the process of managing student mobility data. The results indicate that the participants found the AIP to be an effective, efficient and a satisfactory means of managing student mobility data.
- Full Text:
- Date Issued: 2016
An analysis of revisions to the South African quarterly gross domestic product
- Authors: Fotoyi, Asanda
- Date: 2016
- Subjects: Gross domestic product -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/3635 , vital:20448
- Description: Gross domestic product (GDP) is one of the most important economic performance indicators for any country that is closely watched by governments, businesses and financial communities. GDP often influences economic decisions and policy-making. These decisions are however often based on preliminary initial announcements by statistical agencies. The preliminary estimates are then revised as more comprehensive information becomes available. Therefore, it is important to ensure that the initial GDP announcements are unbiased, efficient and can be relied on. This study focuses on seasonally adjusted and annualised (qq) growth rates at constant prices for the following national accounts aggregates: GDP, gross domestic expenditure (GDE), final consumption expenditure by households and general government, gross fixed capital formation (GFCF), Exports and imports of goods and services, gross national income (GNI) and disposable income of households. The research methodology used is based on descriptive statistics and Ordinary Least Squares (OLS) regression estimations. The results of the study indicate that little confidence should be attributed to interpretations of the initially announced estimates for GDP, GDE, final consumption expenditure by households, GNI and disposable income by households. The study found evidence that suggests that the initial announcements are biased and inefficient. This implies that the initial announcements contain measurement errors that could be eliminated in order to become a better forecast of the final or true value. This further suggests a lack of expected reliability of existing and future initial announcements of the estimates. For short-term analysis the users of GDP data are encouraged to focus on different measures. It is also recommended that the statistical agents producing South Africa’s national accounts aggregates improve their statistical compilation processes. The agencies are also encouraged to conduct periodic revisions studies and make these available to the users.
- Full Text:
- Date Issued: 2016
- Authors: Fotoyi, Asanda
- Date: 2016
- Subjects: Gross domestic product -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/3635 , vital:20448
- Description: Gross domestic product (GDP) is one of the most important economic performance indicators for any country that is closely watched by governments, businesses and financial communities. GDP often influences economic decisions and policy-making. These decisions are however often based on preliminary initial announcements by statistical agencies. The preliminary estimates are then revised as more comprehensive information becomes available. Therefore, it is important to ensure that the initial GDP announcements are unbiased, efficient and can be relied on. This study focuses on seasonally adjusted and annualised (qq) growth rates at constant prices for the following national accounts aggregates: GDP, gross domestic expenditure (GDE), final consumption expenditure by households and general government, gross fixed capital formation (GFCF), Exports and imports of goods and services, gross national income (GNI) and disposable income of households. The research methodology used is based on descriptive statistics and Ordinary Least Squares (OLS) regression estimations. The results of the study indicate that little confidence should be attributed to interpretations of the initially announced estimates for GDP, GDE, final consumption expenditure by households, GNI and disposable income by households. The study found evidence that suggests that the initial announcements are biased and inefficient. This implies that the initial announcements contain measurement errors that could be eliminated in order to become a better forecast of the final or true value. This further suggests a lack of expected reliability of existing and future initial announcements of the estimates. For short-term analysis the users of GDP data are encouraged to focus on different measures. It is also recommended that the statistical agents producing South Africa’s national accounts aggregates improve their statistical compilation processes. The agencies are also encouraged to conduct periodic revisions studies and make these available to the users.
- Full Text:
- Date Issued: 2016