Financial literacy training in the small, medium and microenterprises sector : effect on business growth in the Eastern Cape, South Africa
- Authors: Akpan, Iniobong Wilson
- Date: 2016
- Subjects: Economics Small business Business enterprises -- Finance
- Language: English
- Type: Thesis , Doctoral , DCom
- Identifier: http://hdl.handle.net/10353/13608 , vital:39684
- Description: The centrality of financial literacy to business performance is increasingly becoming established in the literature, with several studies attributing business failures, especially in the small, medium and microenterprises (SMME) sector, to the failure of entrepreneurs to acquire needed levels of formal financial training. This emphasis represents a paradigm shift: small business failures were conventionally blamed on lack of access to capital, infrastructural deficits, lack of markets for SMME goods and services, regulatory constraints, and crime. In South Africa, and elsewhere in the developing world, this new orthodoxy has spurned new policy interventions aimed at improving the financial literacy levels in the SMME sector. Such is the drive to entrench formal literacy provisioning in the SMME sector that some microcredit providers now bundle financial management training into their SMME loan packages. However, there is a dearth of empirical studies that demonstrate, in any conclusive way, the effect of financial literacy training on small business growth and sustainability. The question, therefore, about whether formal financial literacy training actually leads to significant improvements in turnover levels and growth appears to be answered more as advocacy rather than on the basis of empirical evidence. It is against the backdrop of these arguments that the thesis adopted a quasi experimental design to study the business performance of a sample of SMME entrepreneurs who had received financial literacy training (the “treatment group”) at least two years before the study’s commencement and those who had had no financial literacy training at all (the “control group”). The objective was to determine whether any differences in business growth could be attributed to exposure to formal financial management training or the lack thereof. A survey was conducted with 40 respondents from each of the two groups (n = 80). The survey was triangulated with in-depth interviews of a randomly selected sample 10 of SMME operators from each of the two groups. The interviews sought to uncover the entrepreneurs’ narratives regarding the sources and salience of financial literacy in the sector. The study was conducted among SMME operators in Port Elizabeth, East London and Mthatha – the Eastern Cape’s major centres of commerce and industry. Data estimation was conducted using the Difference In Difference (DID) estimation model to determine whether financial literacy training has had any effect on the turnover of training recipients’ businesses (the treatment group) over that of non-training recipients (the control group). Also, the DID coefficient was used as a growth rate indicator to determine whether growth has occurred in training recipients’ businesses over non-training recipients businesses as a result of having received financial literacy training. The Propensity Score Matching (PSM) was used to estimate the average treatment effect (ATE) and the average treatment effect on the treated (ATET). Quantile DID correlations with covariates were also run to reveal the relationship between turnover (a growth variable) and the covariates as possible influencers of firm performance. The key findings of the study were that based on the specific financial variables tested, some basic financial management knowledge existed among members of the two groups of SMME operators, but there was very minimal application of the knowledge in the day-to-day running of the business. Operators utilise both formal financial literacy training and informal knowledge sources in the operation of their businesses. The study also found that in comparison, the difference in turnover between the treatment and control group at follow-up period was significant at a P value of 0.000. This gave rise to an overall DID P value of 0.000 in the estimation. However, the significance was in favour of control group businesses as the business of respondents in the “control group” (with no financial literacy training) performed better than that of respondents in the “treatment group” (who had received financial literacy training). Finally, the study found that financial literacy training had no effect on the growth of businesses in the short term as the growth rate of turnover of the treatment group was lower than that of the control group and the difference between the two rates was significant at a P value of 0.025. Also, compared to itself, the change in turnover levels of the treatment group was not significant in the pre- and post-training periods as revealed by the PSM ATET estimation result. Minimal changes in turnover of the treatment group was not significant at a P value of 0.124. The study concludes from these findings that while financial literacy remains a salient factor in business, scholarship about the real significance of financial literacy training on small business performance in the short term stands on a relatively shaky empirical foundation, especially when viewed against the background that many SMME entrepreneurs also rely on informal knowledge sources to make everyday business decisions. The study thus highlights the imperative of ensuring that knowledge-related interventions in the SMME sector draws on both formal and informal sources of knowledge.
- Full Text:
- Date Issued: 2016
- Authors: Akpan, Iniobong Wilson
- Date: 2016
- Subjects: Economics Small business Business enterprises -- Finance
- Language: English
- Type: Thesis , Doctoral , DCom
- Identifier: http://hdl.handle.net/10353/13608 , vital:39684
- Description: The centrality of financial literacy to business performance is increasingly becoming established in the literature, with several studies attributing business failures, especially in the small, medium and microenterprises (SMME) sector, to the failure of entrepreneurs to acquire needed levels of formal financial training. This emphasis represents a paradigm shift: small business failures were conventionally blamed on lack of access to capital, infrastructural deficits, lack of markets for SMME goods and services, regulatory constraints, and crime. In South Africa, and elsewhere in the developing world, this new orthodoxy has spurned new policy interventions aimed at improving the financial literacy levels in the SMME sector. Such is the drive to entrench formal literacy provisioning in the SMME sector that some microcredit providers now bundle financial management training into their SMME loan packages. However, there is a dearth of empirical studies that demonstrate, in any conclusive way, the effect of financial literacy training on small business growth and sustainability. The question, therefore, about whether formal financial literacy training actually leads to significant improvements in turnover levels and growth appears to be answered more as advocacy rather than on the basis of empirical evidence. It is against the backdrop of these arguments that the thesis adopted a quasi experimental design to study the business performance of a sample of SMME entrepreneurs who had received financial literacy training (the “treatment group”) at least two years before the study’s commencement and those who had had no financial literacy training at all (the “control group”). The objective was to determine whether any differences in business growth could be attributed to exposure to formal financial management training or the lack thereof. A survey was conducted with 40 respondents from each of the two groups (n = 80). The survey was triangulated with in-depth interviews of a randomly selected sample 10 of SMME operators from each of the two groups. The interviews sought to uncover the entrepreneurs’ narratives regarding the sources and salience of financial literacy in the sector. The study was conducted among SMME operators in Port Elizabeth, East London and Mthatha – the Eastern Cape’s major centres of commerce and industry. Data estimation was conducted using the Difference In Difference (DID) estimation model to determine whether financial literacy training has had any effect on the turnover of training recipients’ businesses (the treatment group) over that of non-training recipients (the control group). Also, the DID coefficient was used as a growth rate indicator to determine whether growth has occurred in training recipients’ businesses over non-training recipients businesses as a result of having received financial literacy training. The Propensity Score Matching (PSM) was used to estimate the average treatment effect (ATE) and the average treatment effect on the treated (ATET). Quantile DID correlations with covariates were also run to reveal the relationship between turnover (a growth variable) and the covariates as possible influencers of firm performance. The key findings of the study were that based on the specific financial variables tested, some basic financial management knowledge existed among members of the two groups of SMME operators, but there was very minimal application of the knowledge in the day-to-day running of the business. Operators utilise both formal financial literacy training and informal knowledge sources in the operation of their businesses. The study also found that in comparison, the difference in turnover between the treatment and control group at follow-up period was significant at a P value of 0.000. This gave rise to an overall DID P value of 0.000 in the estimation. However, the significance was in favour of control group businesses as the business of respondents in the “control group” (with no financial literacy training) performed better than that of respondents in the “treatment group” (who had received financial literacy training). Finally, the study found that financial literacy training had no effect on the growth of businesses in the short term as the growth rate of turnover of the treatment group was lower than that of the control group and the difference between the two rates was significant at a P value of 0.025. Also, compared to itself, the change in turnover levels of the treatment group was not significant in the pre- and post-training periods as revealed by the PSM ATET estimation result. Minimal changes in turnover of the treatment group was not significant at a P value of 0.124. The study concludes from these findings that while financial literacy remains a salient factor in business, scholarship about the real significance of financial literacy training on small business performance in the short term stands on a relatively shaky empirical foundation, especially when viewed against the background that many SMME entrepreneurs also rely on informal knowledge sources to make everyday business decisions. The study thus highlights the imperative of ensuring that knowledge-related interventions in the SMME sector draws on both formal and informal sources of knowledge.
- Full Text:
- Date Issued: 2016
Evaluating late payment-induced waste in South Africa through lean construction principles
- Authors: Akuffo-Ntow, Eric Ayesu
- Date: 2016
- Subjects: Construction industry -- South Africa -- Finance , Lean manufacturing -- South Africa
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10948/8867 , vital:26437
- Description: Central to the sustainable and competitive growth of the South African construction industry is a predictable cash flow through on time payment by clients to contractors. However, chronic late payments, a recurring problem in the industry, especially in the public sector, is bringing untold hardship to contractors by derailing their competitiveness and also eroding the trust among the supply chain partners to the extent that some firms end up closing business in the industry. The situation is viewed from the lean construction perspective as an obstacle that is preventing the accrual of the required value to project parties in the construction industry. This research addresses the causes of late payments to contractors and the role of the quantity surveyor (QS) in terms of influencing early payment from a lean construction perspective. A mixed method approach was used for compiling the primary data for the study. Sequentially, one hundred and two (102) quantitative and twelve (12) interview questionnaires were administered to selected contractors and construction professionals working predominantly on public sector projects. The findings revealed that the approval process for evaluation and certification by the client- appointed agent and intermediary institutions is taking longer than contractually allowed, with parties independently undertaking their evaluation prior to the certification date. This is found to be adverse to achieving consensus on the values of the works for authorisation. Other significant barriers are the lack of funds to authorise payment, random auditor general’s documentation changes, lack of administrators’ system integration and capacity to handle cyclical payment processing. Also, contractors have been found to be in default of timeously submitting complete claim documents. It is therefore recommended that the client agents should partner with the contractor in regular design and documentation reviews, arranging the payment process and should also meet jointly to prepare monthly evaluations. In addition, contractors should be mentored from the onset of the project regarding all the necessary documentation and supporting documents that will be required by the client to ensure that payment approvals are not delayed. The payment authori-sation agent’s capacity should be enhanced through training and improved powers as a singular point of control to perform efficiently and their systems and processes should be integrated to ensure that all parties are implementing the same protocols.
- Full Text:
- Date Issued: 2016
- Authors: Akuffo-Ntow, Eric Ayesu
- Date: 2016
- Subjects: Construction industry -- South Africa -- Finance , Lean manufacturing -- South Africa
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10948/8867 , vital:26437
- Description: Central to the sustainable and competitive growth of the South African construction industry is a predictable cash flow through on time payment by clients to contractors. However, chronic late payments, a recurring problem in the industry, especially in the public sector, is bringing untold hardship to contractors by derailing their competitiveness and also eroding the trust among the supply chain partners to the extent that some firms end up closing business in the industry. The situation is viewed from the lean construction perspective as an obstacle that is preventing the accrual of the required value to project parties in the construction industry. This research addresses the causes of late payments to contractors and the role of the quantity surveyor (QS) in terms of influencing early payment from a lean construction perspective. A mixed method approach was used for compiling the primary data for the study. Sequentially, one hundred and two (102) quantitative and twelve (12) interview questionnaires were administered to selected contractors and construction professionals working predominantly on public sector projects. The findings revealed that the approval process for evaluation and certification by the client- appointed agent and intermediary institutions is taking longer than contractually allowed, with parties independently undertaking their evaluation prior to the certification date. This is found to be adverse to achieving consensus on the values of the works for authorisation. Other significant barriers are the lack of funds to authorise payment, random auditor general’s documentation changes, lack of administrators’ system integration and capacity to handle cyclical payment processing. Also, contractors have been found to be in default of timeously submitting complete claim documents. It is therefore recommended that the client agents should partner with the contractor in regular design and documentation reviews, arranging the payment process and should also meet jointly to prepare monthly evaluations. In addition, contractors should be mentored from the onset of the project regarding all the necessary documentation and supporting documents that will be required by the client to ensure that payment approvals are not delayed. The payment authori-sation agent’s capacity should be enhanced through training and improved powers as a singular point of control to perform efficiently and their systems and processes should be integrated to ensure that all parties are implementing the same protocols.
- Full Text:
- Date Issued: 2016
Scalable chemistry involving diazonium salts
- Authors: Akwi, Faith Mary
- Date: 2016
- Subjects: Azo compounds -- Synthesis , Chemical processes
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10948/6909 , vital:21162
- Description: Herein an alternative approach aimed at reducing the cost of numbering up technique as a scale up strategy for chemical processes from the laboratory bench top to the industry is explored. The effect of increasing channel size on the reaction conversion of the synthesis of azo compounds is investigated. This was achieved via a systematic investigative understanding of the synthesis in microreactors where a proof of concept study was performed to determine the optimum reaction parameters in azo coupling reactions involving couplers with aminated or hydroxylated groups in Little Things Factory-MS microreactors (Channel diameter: 1.0 mm) It was found that at slightly alkaline conditions (pH 8.55) and at a temperature of 25 °C, excellent conversions were attained in the azo coupling reaction of the diazonium salt solution of 2,4-dimethylaniline to 2-naphthol. On the other hand, the azo coupling reaction of the diazonium salt solution of p-nitroaniline to diphenylamine was found to thrive at a pH of 5.71 and at a temperature of 25 °C. Using, these optimized reaction parameters, the in-situ and reactive quench of diazonium salts in LTF-MS microreactors was investigated where it was found that at a flow rate of 0.2 ml/min, 0.03 ml/min and 0.07 ml/min of diazotizable amine & HCl, sodium nitrite and coupler solutions respectively, a conversion of 98% is achieved in approximately 2.4 minutes. A library of azo compounds was thus generated under these reaction conditions from couplers with aminated or hydroxylated aromatic aromatic systems. The scaled up synthesis of these compounds in a homemade PTFE tubing (ID 1.5 mm) reactor system was thereafter investigated and comparable conversions were observed. Capitalizing on the benefits of a large surface area and the short molecular diffusion distances observed in microreactors, in-situ phase transfer catalyzed azo coupling reaction of diphenylamine to p-nitroaniline was also explored. In this investigation a rapid and easy optimization protocol that yielded a 99%, 22% and 33% conversion of diphenylamine, carbazole and triphenylamine respectively in approximately 2.4 minutes using Chemtrix microreactors was established. On increasing the microreactor channel internal diameter in the scaled up synthesis approach, it was found that a 0.5 mm increase in channel internal diameter does result in lower reaction conversions.
- Full Text:
- Date Issued: 2016
- Authors: Akwi, Faith Mary
- Date: 2016
- Subjects: Azo compounds -- Synthesis , Chemical processes
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10948/6909 , vital:21162
- Description: Herein an alternative approach aimed at reducing the cost of numbering up technique as a scale up strategy for chemical processes from the laboratory bench top to the industry is explored. The effect of increasing channel size on the reaction conversion of the synthesis of azo compounds is investigated. This was achieved via a systematic investigative understanding of the synthesis in microreactors where a proof of concept study was performed to determine the optimum reaction parameters in azo coupling reactions involving couplers with aminated or hydroxylated groups in Little Things Factory-MS microreactors (Channel diameter: 1.0 mm) It was found that at slightly alkaline conditions (pH 8.55) and at a temperature of 25 °C, excellent conversions were attained in the azo coupling reaction of the diazonium salt solution of 2,4-dimethylaniline to 2-naphthol. On the other hand, the azo coupling reaction of the diazonium salt solution of p-nitroaniline to diphenylamine was found to thrive at a pH of 5.71 and at a temperature of 25 °C. Using, these optimized reaction parameters, the in-situ and reactive quench of diazonium salts in LTF-MS microreactors was investigated where it was found that at a flow rate of 0.2 ml/min, 0.03 ml/min and 0.07 ml/min of diazotizable amine & HCl, sodium nitrite and coupler solutions respectively, a conversion of 98% is achieved in approximately 2.4 minutes. A library of azo compounds was thus generated under these reaction conditions from couplers with aminated or hydroxylated aromatic aromatic systems. The scaled up synthesis of these compounds in a homemade PTFE tubing (ID 1.5 mm) reactor system was thereafter investigated and comparable conversions were observed. Capitalizing on the benefits of a large surface area and the short molecular diffusion distances observed in microreactors, in-situ phase transfer catalyzed azo coupling reaction of diphenylamine to p-nitroaniline was also explored. In this investigation a rapid and easy optimization protocol that yielded a 99%, 22% and 33% conversion of diphenylamine, carbazole and triphenylamine respectively in approximately 2.4 minutes using Chemtrix microreactors was established. On increasing the microreactor channel internal diameter in the scaled up synthesis approach, it was found that a 0.5 mm increase in channel internal diameter does result in lower reaction conversions.
- Full Text:
- Date Issued: 2016
A feminist perspective on autonomism and commoning, with reference to Zimbabwe
- Alexander, Tarryn, Helliker, Kirk D
- Authors: Alexander, Tarryn , Helliker, Kirk D
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/71374 , vital:29838 , https://doi.org/10.1080/02589001.2016.1235353
- Description: This article engages with the autonomist Marxism of John Holloway from a feminist standpoint. The positions developed by this feminist critique are used to shed new light on the land occupations in contemporary Zimbabwe. Though sympathetic to his work, we argue that Holloway does not sufficiently address gender identity with specific reference to social reproduction and women. The notions of the commons and the process of commoning are consistent with Holloway’s autonomist framework and its complementarities to Silvia Federici’s Marxist feminist lens on the commons is highlighted. Against a tendency within autonomist and commoning theories, we argue for a pronounced identitarian politics as grounded in localised struggles undertaken by women as women. We privilege the significance of women asserting and revaluing their identities as part of a possible project of transformation. For us, struggling against and beyond what exists is invariably rooted in struggles within what exists (including identities).
- Full Text: false
- Date Issued: 2016
- Authors: Alexander, Tarryn , Helliker, Kirk D
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/71374 , vital:29838 , https://doi.org/10.1080/02589001.2016.1235353
- Description: This article engages with the autonomist Marxism of John Holloway from a feminist standpoint. The positions developed by this feminist critique are used to shed new light on the land occupations in contemporary Zimbabwe. Though sympathetic to his work, we argue that Holloway does not sufficiently address gender identity with specific reference to social reproduction and women. The notions of the commons and the process of commoning are consistent with Holloway’s autonomist framework and its complementarities to Silvia Federici’s Marxist feminist lens on the commons is highlighted. Against a tendency within autonomist and commoning theories, we argue for a pronounced identitarian politics as grounded in localised struggles undertaken by women as women. We privilege the significance of women asserting and revaluing their identities as part of a possible project of transformation. For us, struggling against and beyond what exists is invariably rooted in struggles within what exists (including identities).
- Full Text: false
- Date Issued: 2016
Customer satisfaction with the guesthouse experience in Ghana
- Authors: Amoah, Felix
- Date: 2016
- Subjects: Consumer satisfaction -- Ghana , Hospitality industry -- Ghana -- Management , Tourism -- Ghana -- Marketing
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: http://hdl.handle.net/10948/6073 , vital:21036
- Description: Guesthouse accommodation plays an important role in Ghana’s hospitality industry and was therefore the focus of this study as little research dealing with guesthouses in Ghana could be found. The number of guesthouses in Ghana continues to grow and they thus represent an important alternative to hotels. However, these establishments seem to perform poorly and face several challenges such as lack of managerial knowledge, insufficiently skilled employees, poor interaction with customers, and criticisms of the provision of low quality service. The main reason for undertaking this research was to provide guesthouse managers in Ghana with information that might assist them in making decisions about the experience they offer. Such knowledge could make this type of accommodation more competitive and eventually help the hospitality sector in Ghana attract tourists and grow. It is imperative that guesthouses focus on the experience they offer, because contemporary tourism and hospitality literature suggest that successful businesses require a shift from functional and financial interests to a more profound focus on total experiences which embody emotional aspects. It is thus argued that, if guesthouse managers in Ghana do not know how their guests perceive their guesthouse experience, they might make costly mistakes and allocate resources to aspects that already provide quality and value in a functional sense, instead of those elements perceived as providing quality and value in the total experience. Two dominating concepts, namely experience quality and experience value, formed the basis of the examination of guests’ experience with the guesthouses in Ghana. In addition, the relationships between the experience and satisfaction were also investigated. Four experience quality dimensions, namely hedonics, peace of mind, involvement, and recognition, and seven value dimensions were examined. The experience value dimensions included atmospherics, enjoyment, entertainment, efficiency, excellence, escape, and economic value. A proportional stratified random sampling procedure was followed to select the guesthouses for the study. Thereafter, a structured questionnaire was distributed to the guesthouse guests selected by means of convenience sampling. Five hundred and forty one useable questionnaires were received. The guesthouse guests formed the primary sampling unit for this study. The results of the empirical study showed a strong positive correlation between all the dimensions of experience quality and experience value, while the factor analysis confirmed that all these dimensions loaded on a single factor. Therefore, experience quality and experience value cannot be separated, and the resulting single multi-dimensional factor was subsequently renamed, overall experience. The results also indicated a positive relationship between hedonics, peace of mind, involvement, recognition, atmospherics, enjoyment, entertainment, efficiency, excellence, escape, economic value, and overall satisfaction. The inferentially established rank-order of the dimensions contributing to satisfaction can guide managers when allocating resources. Overall, atmospherics was ranked first, followed by economic value. Escape was the lowest ranked dimension. In addition, it was found that, except for escape, all the experience dimensions were perceived as basic satisfiers. This implies that guests will be dissatisfied when provision of these dimensions is inadequate. With regard to escape, listed as a performance factor, guests will be satisfied when performance is improved and dissatisfied when performance is low. A positive relationship was also found between overall experience and overall satisfaction. The latter include the likelihood of return and recommending the guesthouse to others. Finally, structural equation modelling confirmed a model representing the 11 experience dimensions (hedonics, peace of mind, involvement, recognition, atmospherics, enjoyment, entertainment, escape, efficiency, excellence, and economic value) and the relationships between overall experience and overall satisfaction pertaining to guesthouses in Ghana.
- Full Text:
- Date Issued: 2016
- Authors: Amoah, Felix
- Date: 2016
- Subjects: Consumer satisfaction -- Ghana , Hospitality industry -- Ghana -- Management , Tourism -- Ghana -- Marketing
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: http://hdl.handle.net/10948/6073 , vital:21036
- Description: Guesthouse accommodation plays an important role in Ghana’s hospitality industry and was therefore the focus of this study as little research dealing with guesthouses in Ghana could be found. The number of guesthouses in Ghana continues to grow and they thus represent an important alternative to hotels. However, these establishments seem to perform poorly and face several challenges such as lack of managerial knowledge, insufficiently skilled employees, poor interaction with customers, and criticisms of the provision of low quality service. The main reason for undertaking this research was to provide guesthouse managers in Ghana with information that might assist them in making decisions about the experience they offer. Such knowledge could make this type of accommodation more competitive and eventually help the hospitality sector in Ghana attract tourists and grow. It is imperative that guesthouses focus on the experience they offer, because contemporary tourism and hospitality literature suggest that successful businesses require a shift from functional and financial interests to a more profound focus on total experiences which embody emotional aspects. It is thus argued that, if guesthouse managers in Ghana do not know how their guests perceive their guesthouse experience, they might make costly mistakes and allocate resources to aspects that already provide quality and value in a functional sense, instead of those elements perceived as providing quality and value in the total experience. Two dominating concepts, namely experience quality and experience value, formed the basis of the examination of guests’ experience with the guesthouses in Ghana. In addition, the relationships between the experience and satisfaction were also investigated. Four experience quality dimensions, namely hedonics, peace of mind, involvement, and recognition, and seven value dimensions were examined. The experience value dimensions included atmospherics, enjoyment, entertainment, efficiency, excellence, escape, and economic value. A proportional stratified random sampling procedure was followed to select the guesthouses for the study. Thereafter, a structured questionnaire was distributed to the guesthouse guests selected by means of convenience sampling. Five hundred and forty one useable questionnaires were received. The guesthouse guests formed the primary sampling unit for this study. The results of the empirical study showed a strong positive correlation between all the dimensions of experience quality and experience value, while the factor analysis confirmed that all these dimensions loaded on a single factor. Therefore, experience quality and experience value cannot be separated, and the resulting single multi-dimensional factor was subsequently renamed, overall experience. The results also indicated a positive relationship between hedonics, peace of mind, involvement, recognition, atmospherics, enjoyment, entertainment, efficiency, excellence, escape, economic value, and overall satisfaction. The inferentially established rank-order of the dimensions contributing to satisfaction can guide managers when allocating resources. Overall, atmospherics was ranked first, followed by economic value. Escape was the lowest ranked dimension. In addition, it was found that, except for escape, all the experience dimensions were perceived as basic satisfiers. This implies that guests will be dissatisfied when provision of these dimensions is inadequate. With regard to escape, listed as a performance factor, guests will be satisfied when performance is improved and dissatisfied when performance is low. A positive relationship was also found between overall experience and overall satisfaction. The latter include the likelihood of return and recommending the guesthouse to others. Finally, structural equation modelling confirmed a model representing the 11 experience dimensions (hedonics, peace of mind, involvement, recognition, atmospherics, enjoyment, entertainment, escape, efficiency, excellence, and economic value) and the relationships between overall experience and overall satisfaction pertaining to guesthouses in Ghana.
- Full Text:
- Date Issued: 2016
SEAmester – South Africa’s first class afloat
- Ansorge, Isabelle J, Brundrit, Geoff, Brundrit, Jean, Dorrington, Rosemary A, Fawcett, Sarah, Gammon, David, Henry, Tahlia, Hermes, Juliet, Hölscher, Beate, d’Hotman, Jethan, Meiklejohn, Ian, Morris, Tammy, Pinto, Izidine, Du Plessis, Marcel, Roman, Raymond, Saunders, Clinton, Shabangu, Fannie W, De Vos, Marc, Walker, David R, Louw, Gavin
- Authors: Ansorge, Isabelle J , Brundrit, Geoff , Brundrit, Jean , Dorrington, Rosemary A , Fawcett, Sarah , Gammon, David , Henry, Tahlia , Hermes, Juliet , Hölscher, Beate , d’Hotman, Jethan , Meiklejohn, Ian , Morris, Tammy , Pinto, Izidine , Du Plessis, Marcel , Roman, Raymond , Saunders, Clinton , Shabangu, Fannie W , De Vos, Marc , Walker, David R , Louw, Gavin
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/65539 , vital:28808 , https://doi.org/10.17159/sajs.2016/a0171
- Description: publisher version , From Introduction: Marine science is a highly competitive environment. The need to improve the cohort of South African postgraduates, who would be recognised both nationally and internationally for their scientific excellence, is crucial. It is possible to attract students early on in their careers to this discipline via cutting-edge science, technology and unique field experiences. Through the engagement of students with real-life experiences such as SEAmester, universities supporting marine science postgraduate degree programmes can attract a sustainable throughput of numerically proficient students. By achieving a more quantitative and experienced input into our postgraduate degree programmes, we will, as a scientific community, greatly improve our long-term capabilities to accurately measure, model and predict the impacts of current climate change scenarios. The short-term goal is to attract and establish a cohort of proficient marine and atmospheric science graduates who will contribute to filling the capacity needs of South African marine science as a whole. The SEAmester programme, by involving researchers from across all the relevant disciplines and tertiary institutions, provides an opportunity to build a network of collaborative teaching within the marine field. In doing so, these researchers will foster and strengthen new and current collaborations between historically white and black universities (Figure 1). The long-term objective of SEAmester is to build critical mass within the marine sciences to ensure sustained growth of human capacity in marine science in South Africa – aligning closely with the current DST Research and Development strategies and the Operation Phakisa Oceans Economy initiative.
- Full Text:
- Date Issued: 2016
- Authors: Ansorge, Isabelle J , Brundrit, Geoff , Brundrit, Jean , Dorrington, Rosemary A , Fawcett, Sarah , Gammon, David , Henry, Tahlia , Hermes, Juliet , Hölscher, Beate , d’Hotman, Jethan , Meiklejohn, Ian , Morris, Tammy , Pinto, Izidine , Du Plessis, Marcel , Roman, Raymond , Saunders, Clinton , Shabangu, Fannie W , De Vos, Marc , Walker, David R , Louw, Gavin
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/65539 , vital:28808 , https://doi.org/10.17159/sajs.2016/a0171
- Description: publisher version , From Introduction: Marine science is a highly competitive environment. The need to improve the cohort of South African postgraduates, who would be recognised both nationally and internationally for their scientific excellence, is crucial. It is possible to attract students early on in their careers to this discipline via cutting-edge science, technology and unique field experiences. Through the engagement of students with real-life experiences such as SEAmester, universities supporting marine science postgraduate degree programmes can attract a sustainable throughput of numerically proficient students. By achieving a more quantitative and experienced input into our postgraduate degree programmes, we will, as a scientific community, greatly improve our long-term capabilities to accurately measure, model and predict the impacts of current climate change scenarios. The short-term goal is to attract and establish a cohort of proficient marine and atmospheric science graduates who will contribute to filling the capacity needs of South African marine science as a whole. The SEAmester programme, by involving researchers from across all the relevant disciplines and tertiary institutions, provides an opportunity to build a network of collaborative teaching within the marine field. In doing so, these researchers will foster and strengthen new and current collaborations between historically white and black universities (Figure 1). The long-term objective of SEAmester is to build critical mass within the marine sciences to ensure sustained growth of human capacity in marine science in South Africa – aligning closely with the current DST Research and Development strategies and the Operation Phakisa Oceans Economy initiative.
- Full Text:
- Date Issued: 2016
An investigation into the provision of government social grants to people with disabilities in Amathole Distrcit municipality
- Authors: Aplom, Thobeka
- Date: 2016
- Subjects: South African Social Security Agency , Public welfare -- South Africa , Grants-in-aid -- South Africa , Welfare fraud -- South Africa -- Eastern Cape , Social service -- South Africa
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/5754 , vital:20998
- Description: This study seeks to investigate the efficiency and effectiveness of the process for providing government social grants to people with disabilities in the South African Social Security Agency (SASSA) Amathole District Municipality in order to determine the need for any improvement measures. Taylor’s scientific management theory and the Total Quality Management (TQM) concept were used to interpret efficiency in the functional activities of the officials working in the Disability Grant Unit in Amathole District. The study also sought to answer the question of whether exit programmes existed that were designed to assist the beneficiaries to support them and cater for their needs related to their disabilities. The study followed a qualitative method. Face-to-face interviews were conducted and the sample of this study consisted of ten participants who are working at Grant Administration. These participants included one General Manager; one District Manager; one SASSA doctor; one Head of Grants Administration in the district and six officials who are at lower levels of the hierarchy at Amathole District Municipality in East London service office. Thematic analysis was used to identify themes from the interviews. The findings of this study revealed that the majority of the respondents experienced challenges such as lack of assessment doctors, turn around-time, corruption, poor consultation, lack of managerial commitment and doctors regarding the assessment of applications. In this regards, the study made a set of recommendations on the measures and strategies that could improve efficiency in the provision of this service.
- Full Text:
- Date Issued: 2016
- Authors: Aplom, Thobeka
- Date: 2016
- Subjects: South African Social Security Agency , Public welfare -- South Africa , Grants-in-aid -- South Africa , Welfare fraud -- South Africa -- Eastern Cape , Social service -- South Africa
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/5754 , vital:20998
- Description: This study seeks to investigate the efficiency and effectiveness of the process for providing government social grants to people with disabilities in the South African Social Security Agency (SASSA) Amathole District Municipality in order to determine the need for any improvement measures. Taylor’s scientific management theory and the Total Quality Management (TQM) concept were used to interpret efficiency in the functional activities of the officials working in the Disability Grant Unit in Amathole District. The study also sought to answer the question of whether exit programmes existed that were designed to assist the beneficiaries to support them and cater for their needs related to their disabilities. The study followed a qualitative method. Face-to-face interviews were conducted and the sample of this study consisted of ten participants who are working at Grant Administration. These participants included one General Manager; one District Manager; one SASSA doctor; one Head of Grants Administration in the district and six officials who are at lower levels of the hierarchy at Amathole District Municipality in East London service office. Thematic analysis was used to identify themes from the interviews. The findings of this study revealed that the majority of the respondents experienced challenges such as lack of assessment doctors, turn around-time, corruption, poor consultation, lack of managerial commitment and doctors regarding the assessment of applications. In this regards, the study made a set of recommendations on the measures and strategies that could improve efficiency in the provision of this service.
- Full Text:
- Date Issued: 2016
The complex immunological and inflammatory network of adipose tissue in obesity
- Apostolopoulos, Vasso, De Courten, Maximilian P J, Stojanovska, Lily, Blatch, Gregory L, Tangalakis, Kathy, De Courten, Barbora
- Authors: Apostolopoulos, Vasso , De Courten, Maximilian P J , Stojanovska, Lily , Blatch, Gregory L , Tangalakis, Kathy , De Courten, Barbora
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/66120 , vital:28905 , https://doi.org/10.1002/mnfr.201500272
- Description: publisher version , A number of approaches have been utilized in the prevention, management, and treatment of obesity, including, surgery, medication, diet, exercise, and overall lifestyle changes. Despite these interventions, the prevalence of obesity and the various disorders related to it is growing. In obesity, there is a constant state of chronic low‐grade inflammation which is characterized by activation and infiltration of pro‐inflammatory immune cells and a dysregulated production of high levels of pro‐inflammatory cytokines. This pro‐inflammatory milieu contributes to insulin resistance, type‐2 diabetes, cardiovascular disease, and other related co‐morbidities. The roles of the innate (macrophages, neutrophils, eosinophils, mast cells, NK cells, MAIT cells) and the adaptive (CD4 T cells, CD8 T cells, regulatory T cells, and B cells) immune responses and the roles of adipokines and cytokines in adipose tissue inflammation and obesity are discussed. An understanding of the crosstalk between the immune system and adipocytes may shed light in better treatment modalities for obesity and obesity‐related diseases.
- Full Text: false
- Date Issued: 2016
- Authors: Apostolopoulos, Vasso , De Courten, Maximilian P J , Stojanovska, Lily , Blatch, Gregory L , Tangalakis, Kathy , De Courten, Barbora
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/66120 , vital:28905 , https://doi.org/10.1002/mnfr.201500272
- Description: publisher version , A number of approaches have been utilized in the prevention, management, and treatment of obesity, including, surgery, medication, diet, exercise, and overall lifestyle changes. Despite these interventions, the prevalence of obesity and the various disorders related to it is growing. In obesity, there is a constant state of chronic low‐grade inflammation which is characterized by activation and infiltration of pro‐inflammatory immune cells and a dysregulated production of high levels of pro‐inflammatory cytokines. This pro‐inflammatory milieu contributes to insulin resistance, type‐2 diabetes, cardiovascular disease, and other related co‐morbidities. The roles of the innate (macrophages, neutrophils, eosinophils, mast cells, NK cells, MAIT cells) and the adaptive (CD4 T cells, CD8 T cells, regulatory T cells, and B cells) immune responses and the roles of adipokines and cytokines in adipose tissue inflammation and obesity are discussed. An understanding of the crosstalk between the immune system and adipocytes may shed light in better treatment modalities for obesity and obesity‐related diseases.
- Full Text: false
- Date Issued: 2016
The classsification of fuzzy subgroups of some finite Abelian p-groups of rank 3
- Authors: Appiah, Isaac Kwadwo
- Date: 2016
- Subjects: Fuzzy sets Abelian groups Finite groups
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10353/2468 , vital:27845
- Description: An important trend in fuzzy group theory in recent years has been the notion of classification of fuzzy subgroups using a suitable equivalence relation. In this dissertation, we have successfully used the natural equivalence relation defined by Murali and Makamba in [81] and a natural fuzzy isomorphism to classify fuzzy subgroups of some finite abelian p-groups of rank three of the form Zpn + Zp + Zp for any fixed prime integer p and any positive integer n. This was achieved through the usage of a suitable technique of enumerating distinct fuzzy subgroups and non-isomorphic fuzzy subgroups of G. We commence by giving a brief discussion on the theory of fuzzy sets and fuzzy subgroups from the perspective of group theory through to the theory of sets, leading us to establish a linkage among these theories. We have also shown in this dissertation that the converse of theorem 3.1 proposed by Das in [24] is incorrect by giving a counter example and restate the theorem. We have then reviewed and enriched the study conducted by Ngcibi in [94] by characterising the non-isomorphic fuzzy subgroups in that study. We have also developed a formula to compute the crisp subgroups of the under-studied group and provide its proof. Furthermore, we have compared the equivalence relation under which the classification problem is based with various versions of equivalence studied in the literature. We managed to use this counting technique to obtain explicit formulae for the number of maximal chains, distinct fuzzy subgroups, non-isomorphic maximal chains and non-isomorphic fuzzy subgroups of these groups and their proofs are provided.
- Full Text:
- Date Issued: 2016
- Authors: Appiah, Isaac Kwadwo
- Date: 2016
- Subjects: Fuzzy sets Abelian groups Finite groups
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10353/2468 , vital:27845
- Description: An important trend in fuzzy group theory in recent years has been the notion of classification of fuzzy subgroups using a suitable equivalence relation. In this dissertation, we have successfully used the natural equivalence relation defined by Murali and Makamba in [81] and a natural fuzzy isomorphism to classify fuzzy subgroups of some finite abelian p-groups of rank three of the form Zpn + Zp + Zp for any fixed prime integer p and any positive integer n. This was achieved through the usage of a suitable technique of enumerating distinct fuzzy subgroups and non-isomorphic fuzzy subgroups of G. We commence by giving a brief discussion on the theory of fuzzy sets and fuzzy subgroups from the perspective of group theory through to the theory of sets, leading us to establish a linkage among these theories. We have also shown in this dissertation that the converse of theorem 3.1 proposed by Das in [24] is incorrect by giving a counter example and restate the theorem. We have then reviewed and enriched the study conducted by Ngcibi in [94] by characterising the non-isomorphic fuzzy subgroups in that study. We have also developed a formula to compute the crisp subgroups of the under-studied group and provide its proof. Furthermore, we have compared the equivalence relation under which the classification problem is based with various versions of equivalence studied in the literature. We managed to use this counting technique to obtain explicit formulae for the number of maximal chains, distinct fuzzy subgroups, non-isomorphic maximal chains and non-isomorphic fuzzy subgroups of these groups and their proofs are provided.
- Full Text:
- Date Issued: 2016
The Anti-hypertensive Properties of T. officinale on L-Name-induced Hypertensive Rats
- Aremu, Olukayode Olasunkanmi
- Authors: Aremu, Olukayode Olasunkanmi
- Date: 2016
- Subjects: Hypertension Anti-hypertensive
- Language: English
- Type: Thesis , Masters , M Sc
- Identifier: http://hdl.handle.net/11260/1045 , vital:30434
- Description: Medicinal plants have long been used in folkloric medicine in various parts of the world. Presence of phenolic compounds has been attributed to their medicinal properties. Despite various medicinal uses, scientific claims of anti-hypertensive activities are still deficient. Therefore, hydroethanolic (70% ethanol) extracts of the leaf and root parts of T. officinale (TOL and TOR respectively) were investigated for anti-hypertensive antioxidant, diuretic activities, and effects on lipid profile in L-Name-induced hypertensive Wistar rats. Phytochemical screening of TOL and TOR was assessed by known standardized method. Acute toxicity profile of the plant was also evaluated by Lorke’s method. Total phenolic and flavonoid contents were assessed using Folin Ciocalteau and Aluminium chloride colorimetric methods; while, 2, 2-diphenyl-1-picrylhydrazyl (DPPH), 2, 2’–azino-bis-3-ethylbenzthiazoline-6-sulphonic acid (ABTS)and ferric antioxidant reducing power (FRAP) protocols were used for their radical scavenging and total antioxidant capacities respectively. Spontaneously hypertensive rats were used for acute antihypertensive study while for the 21 days antihypertensive study, hypertension was induced by administering L-Name (40 mg/kg) for 4 weeks and, CODA 8 Non-invasive tail cuff machine was used to measure blood pressure. With the aid of a semi-auto chemistry analyzer, lipid profile of Taraxacum officinale (TO) was determined using Biosinol reagents. TOL and TOR also significantly reduced systolic, diastolic and mean arterial blood pressures up until 4 hours with the leaf part most active in single dose study using SHR model. TOL and TOR also significantly lowered systolic, diastolic and mean arterial blood pressures with the leaf part most active in 21 days study using and L-Name-induced HTN models. However, these plant extracts did not have a diuretic effect, but seems to exert its antihypertensive effects by modulating NO production and possibly bioavailability, by acting via an endothelium-dependent pathway. This study validates the traditional use of the leaf part of the plant as an antihypertensive agent.
- Full Text:
- Date Issued: 2016
- Authors: Aremu, Olukayode Olasunkanmi
- Date: 2016
- Subjects: Hypertension Anti-hypertensive
- Language: English
- Type: Thesis , Masters , M Sc
- Identifier: http://hdl.handle.net/11260/1045 , vital:30434
- Description: Medicinal plants have long been used in folkloric medicine in various parts of the world. Presence of phenolic compounds has been attributed to their medicinal properties. Despite various medicinal uses, scientific claims of anti-hypertensive activities are still deficient. Therefore, hydroethanolic (70% ethanol) extracts of the leaf and root parts of T. officinale (TOL and TOR respectively) were investigated for anti-hypertensive antioxidant, diuretic activities, and effects on lipid profile in L-Name-induced hypertensive Wistar rats. Phytochemical screening of TOL and TOR was assessed by known standardized method. Acute toxicity profile of the plant was also evaluated by Lorke’s method. Total phenolic and flavonoid contents were assessed using Folin Ciocalteau and Aluminium chloride colorimetric methods; while, 2, 2-diphenyl-1-picrylhydrazyl (DPPH), 2, 2’–azino-bis-3-ethylbenzthiazoline-6-sulphonic acid (ABTS)and ferric antioxidant reducing power (FRAP) protocols were used for their radical scavenging and total antioxidant capacities respectively. Spontaneously hypertensive rats were used for acute antihypertensive study while for the 21 days antihypertensive study, hypertension was induced by administering L-Name (40 mg/kg) for 4 weeks and, CODA 8 Non-invasive tail cuff machine was used to measure blood pressure. With the aid of a semi-auto chemistry analyzer, lipid profile of Taraxacum officinale (TO) was determined using Biosinol reagents. TOL and TOR also significantly reduced systolic, diastolic and mean arterial blood pressures up until 4 hours with the leaf part most active in single dose study using SHR model. TOL and TOR also significantly lowered systolic, diastolic and mean arterial blood pressures with the leaf part most active in 21 days study using and L-Name-induced HTN models. However, these plant extracts did not have a diuretic effect, but seems to exert its antihypertensive effects by modulating NO production and possibly bioavailability, by acting via an endothelium-dependent pathway. This study validates the traditional use of the leaf part of the plant as an antihypertensive agent.
- Full Text:
- Date Issued: 2016
Audit, investigation, search, seizure and access to information
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131245 , vital:36541 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 5 of the Tax Administration Act, which supplements the various fiscal statutes, empowers SARS to call for information on taxpayers, conduct audits, investigations and in certain instances to search premises and seize goods and records. For this purpose, taxpayers are required to keep proper books and records (see § 8.2 and § 4). The purpose of a tax audit is to verify the accuracy and timing of an assessment, but more specifically to ensure accuracy and full disclosure in terms of the law. In the event that an audit reveals non-compliance, criminal and/or civil charges may be initiated by SARS (see § 8.5).
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131245 , vital:36541 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 5 of the Tax Administration Act, which supplements the various fiscal statutes, empowers SARS to call for information on taxpayers, conduct audits, investigations and in certain instances to search premises and seize goods and records. For this purpose, taxpayers are required to keep proper books and records (see § 8.2 and § 4). The purpose of a tax audit is to verify the accuracy and timing of an assessment, but more specifically to ensure accuracy and full disclosure in terms of the law. In the event that an audit reveals non-compliance, criminal and/or civil charges may be initiated by SARS (see § 8.5).
- Full Text: false
- Date Issued: 2016
Miscellaneous provisions
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131276 , vital:36548 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Miscellaneous provisions pertaining to tax administration are explained in this chapter.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131276 , vital:36548 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Miscellaneous provisions pertaining to tax administration are explained in this chapter.
- Full Text: false
- Date Issued: 2016
Dispute resolution
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131084 , vital:36522 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 9 of the Tax Administration Act 2011, deals with the objection and appeals processes of the tax Acts administered by SARS in terms of s 4 of the SARS Act, 1997. A taxpayer who is aggrieved by an assessment or a decision in which he has an interest, has the right to object against the assessment or decision.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131084 , vital:36522 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 9 of the Tax Administration Act 2011, deals with the objection and appeals processes of the tax Acts administered by SARS in terms of s 4 of the SARS Act, 1997. A taxpayer who is aggrieved by an assessment or a decision in which he has an interest, has the right to object against the assessment or decision.
- Full Text: false
- Date Issued: 2016
Registration, returns, assessments and records
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131060 , vital:36520 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: This chapter covers the administrative provisions dealing with the requirements for certain persons to register with SARS, the submission of tax returns, the raising of assessments and the maintenance of records.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131060 , vital:36520 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: This chapter covers the administrative provisions dealing with the requirements for certain persons to register with SARS, the submission of tax returns, the raising of assessments and the maintenance of records.
- Full Text: false
- Date Issued: 2016
Advance rulings
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131195 , vital:36535 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 7 of the Tax Administration Act, namely ss 75–90, deals with the formal system and process of the advance tax ruling system. It therefore follows that SARS may now issue advance rulings in respect of all tax types and tax Acts administered by the Commissioner. Procedures and guidelines, in the form of ‘binding general rulings’, for implementation and operation of the ‘advance ruling’ system may be issued by the Commissioner to give effect to the advance tax ruling system.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131195 , vital:36535 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 7 of the Tax Administration Act, namely ss 75–90, deals with the formal system and process of the advance tax ruling system. It therefore follows that SARS may now issue advance rulings in respect of all tax types and tax Acts administered by the Commissioner. Procedures and guidelines, in the form of ‘binding general rulings’, for implementation and operation of the ‘advance ruling’ system may be issued by the Commissioner to give effect to the advance tax ruling system.
- Full Text: false
- Date Issued: 2016
Administrative penalties
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131225 , vital:36539 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Provisions dealing with the levying of interest and penalties are contained in the Tax Administration Act and specific provisions also exist in the various tax Acts. Most of the specific penalty provisions in the various tax Acts have been replaced by the general provisions contained in the Tax Administration Act.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131225 , vital:36539 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Provisions dealing with the levying of interest and penalties are contained in the Tax Administration Act and specific provisions also exist in the various tax Acts. Most of the specific penalty provisions in the various tax Acts have been replaced by the general provisions contained in the Tax Administration Act.
- Full Text: false
- Date Issued: 2016
Payment of taxes, refunds and SARS’ collection powers
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131264 , vital:36547 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: The Tax Administration Act and the various tax Acts administered by the Commissioner contain specific provisions dealing with the payment and recovery of tax, which are explained in this chapter.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131264 , vital:36547 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: The Tax Administration Act and the various tax Acts administered by the Commissioner contain specific provisions dealing with the payment and recovery of tax, which are explained in this chapter.
- Full Text: false
- Date Issued: 2016
Recommendations for the future of recreational fisheries to prepare the social‐ecological system to cope with change
- Arlinghaus, Robert, Cooke, Steven J, Sutton, S G, Danylchuk, A J, Potts, Warren M, Freire, K D M, Alós, J, Da Silva, E T, Cowx, Ian G, Van Anrooy, R
- Authors: Arlinghaus, Robert , Cooke, Steven J , Sutton, S G , Danylchuk, A J , Potts, Warren M , Freire, K D M , Alós, J , Da Silva, E T , Cowx, Ian G , Van Anrooy, R
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/125810 , vital:35819 , https://doi.10.1111/fme.12191
- Description: This paper presents conclusions and recommendations that emerged from the 7th World Recreational Fishing Conference (WRFC) held in Campinas, Brazil in September 2014. Based on the recognition of the immense social and economic importance of recreational fisheries coupled with weaknesses in robust information about these fisheries in many areas of the world, particularly in many economies in transition, it is recommended to increase effort to build effective governance arrangements and improve monitoring and assessment frameworks in data-poor situations. Moreover, there is a need to increase interdisciplinary studies that will foster a systematic understanding of recreational fisheries as complex adaptive social-ecological systems. To promote sustainable recreational fisheries on a global scale, it is recommended the detailed suggestions for governance and management outlined in the United Nations Food and Agricultural Organization Technical Guidelines for Responsible Fisheries: Recreational Fisheries are followed.
- Full Text:
- Date Issued: 2016
- Authors: Arlinghaus, Robert , Cooke, Steven J , Sutton, S G , Danylchuk, A J , Potts, Warren M , Freire, K D M , Alós, J , Da Silva, E T , Cowx, Ian G , Van Anrooy, R
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/125810 , vital:35819 , https://doi.10.1111/fme.12191
- Description: This paper presents conclusions and recommendations that emerged from the 7th World Recreational Fishing Conference (WRFC) held in Campinas, Brazil in September 2014. Based on the recognition of the immense social and economic importance of recreational fisheries coupled with weaknesses in robust information about these fisheries in many areas of the world, particularly in many economies in transition, it is recommended to increase effort to build effective governance arrangements and improve monitoring and assessment frameworks in data-poor situations. Moreover, there is a need to increase interdisciplinary studies that will foster a systematic understanding of recreational fisheries as complex adaptive social-ecological systems. To promote sustainable recreational fisheries on a global scale, it is recommended the detailed suggestions for governance and management outlined in the United Nations Food and Agricultural Organization Technical Guidelines for Responsible Fisheries: Recreational Fisheries are followed.
- Full Text:
- Date Issued: 2016
Factors influencing attendance by diabetic patients for their yearly ophthalmic reviews at a private ophthalmic practice in East London, South Africa
- Authors: Arnolds, Nadine Chrystal
- Date: 2016
- Language: English
- Type: Thesis , Masters , MSc (Nursing Science)
- Identifier: vital:11928 , http://hdl.handle.net/10353/d1021321
- Description: Diabetic retinopathies is a complication of diabetes mellitus causing blindness globally, and as patients live longer, cases of diabetic retinopathy increases. Despite efforts to educate patients at their eye visits, yearly follow up visits is still a major challenge. Key words: Diabetes, Diabetic retinopathy, health systems, non-attendance, knowledge, attitude, behaviour, gender, fear and anxiety Objectives: The objectives of the study were to investigate the reasons for non-compliance by determining the relationship among the selected factors (knowledge/ confidence/ fear and anxiety) and adherence to yearly reviews. Methods: Data were collected from adult diabetic patients who attended the private practice for an eye review by the ophthalmologist. The instrument used was a semi- structured questionnaire with sections covering demographics, statements regarding diabetes and diabetic eye care and one section with an open ended question to determine the reasons for non- attendance. Data analysis: Measures of central tendency were checked and expressed in terms of percentages and tables. The inferential statistics was also conducted to determine the relationship amongst variables. Chi square tests were used to determine the relationship amongst the categorical variables and eye reviews. Spearman’s correlation analysis was carried out to determine the association amongst variables, (behaviour, control, stigma and satisfaction). The open ended question was used to analyse the reason for non-compliance. Results: A total of 300 diabetic patients were randomly selected for the study. The participants were sampled in a stratified way such that each level of compliance is equally represented. The dataset was acceptably complete with very few missing values. The distribution of the participants across the different biographical variables was cross tabulated by compliance with annual reviews. Of the 300 participants, 151 (50.3%) were compliant. The results show that there were more females than males 166 (56.3%), more Africans than any other ethnic group 168 (57.1%), more married people than any other marital status group 183 (61.0%), more Christians than any other religion 227 (92.3%), and more living with their families than any other living arrangement 223 (74.8%). Of these variables 5 (1.7%) missing values were recorded for gender, 6 (2%) for ethnicity, and 2 (0.7%) for living arrangements, while marital status and religion were complete. The majority of the participants had a secondary school education 130 (43.3%), and most felt that they were in good health 148 (49.3%). As for payment of medical expenses, 255 (87%) had a medical aid, and yet 147 (51.6%) last visited a doctor more than a year from the date of data collection. Conclusion: Compliance with doctor’s visits was found to be associated with positive behaviour and more knowledge and control. Knowledgeable patients were more satisfied with the medical services. Fear of stigma associated with diabetes mellitus was found to be associated with demographic variables such as gender, race, marital status, employment status and educational level. The main reasons for non-compliance were lack of information, negligence, busy work schedules and lack of finance. These results suggested there is a need to raise awareness of eye health and access to affordable medical services.
- Full Text:
- Date Issued: 2016
- Authors: Arnolds, Nadine Chrystal
- Date: 2016
- Language: English
- Type: Thesis , Masters , MSc (Nursing Science)
- Identifier: vital:11928 , http://hdl.handle.net/10353/d1021321
- Description: Diabetic retinopathies is a complication of diabetes mellitus causing blindness globally, and as patients live longer, cases of diabetic retinopathy increases. Despite efforts to educate patients at their eye visits, yearly follow up visits is still a major challenge. Key words: Diabetes, Diabetic retinopathy, health systems, non-attendance, knowledge, attitude, behaviour, gender, fear and anxiety Objectives: The objectives of the study were to investigate the reasons for non-compliance by determining the relationship among the selected factors (knowledge/ confidence/ fear and anxiety) and adherence to yearly reviews. Methods: Data were collected from adult diabetic patients who attended the private practice for an eye review by the ophthalmologist. The instrument used was a semi- structured questionnaire with sections covering demographics, statements regarding diabetes and diabetic eye care and one section with an open ended question to determine the reasons for non- attendance. Data analysis: Measures of central tendency were checked and expressed in terms of percentages and tables. The inferential statistics was also conducted to determine the relationship amongst variables. Chi square tests were used to determine the relationship amongst the categorical variables and eye reviews. Spearman’s correlation analysis was carried out to determine the association amongst variables, (behaviour, control, stigma and satisfaction). The open ended question was used to analyse the reason for non-compliance. Results: A total of 300 diabetic patients were randomly selected for the study. The participants were sampled in a stratified way such that each level of compliance is equally represented. The dataset was acceptably complete with very few missing values. The distribution of the participants across the different biographical variables was cross tabulated by compliance with annual reviews. Of the 300 participants, 151 (50.3%) were compliant. The results show that there were more females than males 166 (56.3%), more Africans than any other ethnic group 168 (57.1%), more married people than any other marital status group 183 (61.0%), more Christians than any other religion 227 (92.3%), and more living with their families than any other living arrangement 223 (74.8%). Of these variables 5 (1.7%) missing values were recorded for gender, 6 (2%) for ethnicity, and 2 (0.7%) for living arrangements, while marital status and religion were complete. The majority of the participants had a secondary school education 130 (43.3%), and most felt that they were in good health 148 (49.3%). As for payment of medical expenses, 255 (87%) had a medical aid, and yet 147 (51.6%) last visited a doctor more than a year from the date of data collection. Conclusion: Compliance with doctor’s visits was found to be associated with positive behaviour and more knowledge and control. Knowledgeable patients were more satisfied with the medical services. Fear of stigma associated with diabetes mellitus was found to be associated with demographic variables such as gender, race, marital status, employment status and educational level. The main reasons for non-compliance were lack of information, negligence, busy work schedules and lack of finance. These results suggested there is a need to raise awareness of eye health and access to affordable medical services.
- Full Text:
- Date Issued: 2016
Quantifying the water savings benefit of water hyacinth (Eichhornia crassipes) control in the Vaalharts Irrigation Scheme
- Authors: Arp, Reinhardt
- Date: 2016
- Language: English
- Type: Thesis , Masters , MEcon
- Identifier: http://hdl.handle.net/10962/409 , vital:19956
- Description: Global fresh water resources are under increasing pressure from an ever-growing population and global economic development, highlighting the need for sustainable water management. Effective sustainable management must also control any additional factors that may aggravate the water scarcity problem. Invasive alien plants present such an aggravating threat, and pose a particular problem for water scarce countries in particular. South Africa is not immune to this global phenomenon, with plant invasions estimated to carry an annual loss of R5.8 billion in water provisioning services. Given the country’s semi-arid climate, and relative water scarcity, the threat presented by invasive plants needs to managed effectively for the sustainability of the countries already scarce fresh water resources. One species in particular, water hyacinth (Eichhornia crassipes), is regarded as one of the most destructive aquatic weeds in the world. The threat presented by this weed is of particular concern for economically productive water resources, such as irrigation water. Through high levels of evapotranspiration, water hyacinth leads to substantial water losses that could otherwise have been used more productively, thereby creating an externality on irrigation fed agriculture. An economic valuation of irrigation water and the loss thereof from water hyacinth, is a step towards improved water management and alien plant control. This will provide policy makers, stakeholders and irrigation managers with the relevant information they need to improve sustainability, allocate scarce resources more efficiently and enhance the returns to water. This thesis provides such an evaluation of the benefits of water hyacinth control, using the Vaalharts Irrigation Scheme as a case study. The benefit of water hyacinth control programmes are essentially ‘avoided costs’ of no control. The study quantified the water saving benefits of water hyacinth control for the Vaalharts Irrigation Scheme at Warrenton Weir on the Vaal River, South Africa. Three evapotranspiration to evaporation (ET:EW) ratios at three levels of invasion (100; 50 and 25% cover) were used to estimate the net annual water loss at Warrenton Weir. A Residual Value Method was employed to estimate the average production value of irrigation water, to serve as a proxy for the value of water lost via evapotranspiration by water hyacinth. The average production value of irrigation water for the Vaalharts was estimated to be R300/m3, which translated into an annual benefit of between R500 million and R9 billion. However, due to various limitations associated with the valuation method, the inflationary bias of estimating the average value of water and the unlikelihood of ET:EW ratios being larger than 1.4 in reality, it was suggested that R500 million was the more realistic value of the benefit of control. Despite being a conservative estimation, the benefit still equated to a quarter of the annual production value of the irrigation scheme, suggesting the water hyacinth could potentially reduce the productivity of the scheme by as much as 25% in the event of a scarcity of water on the scheme. The results of this research highlight the need for invasive plant control, especially where invasions affect economically productive water resources. Therefore, it is recommended that alien plant control policy prioritise invasions of this nature, as they present significant costs to the economy yet carry substantial benefits.
- Full Text:
- Date Issued: 2016
- Authors: Arp, Reinhardt
- Date: 2016
- Language: English
- Type: Thesis , Masters , MEcon
- Identifier: http://hdl.handle.net/10962/409 , vital:19956
- Description: Global fresh water resources are under increasing pressure from an ever-growing population and global economic development, highlighting the need for sustainable water management. Effective sustainable management must also control any additional factors that may aggravate the water scarcity problem. Invasive alien plants present such an aggravating threat, and pose a particular problem for water scarce countries in particular. South Africa is not immune to this global phenomenon, with plant invasions estimated to carry an annual loss of R5.8 billion in water provisioning services. Given the country’s semi-arid climate, and relative water scarcity, the threat presented by invasive plants needs to managed effectively for the sustainability of the countries already scarce fresh water resources. One species in particular, water hyacinth (Eichhornia crassipes), is regarded as one of the most destructive aquatic weeds in the world. The threat presented by this weed is of particular concern for economically productive water resources, such as irrigation water. Through high levels of evapotranspiration, water hyacinth leads to substantial water losses that could otherwise have been used more productively, thereby creating an externality on irrigation fed agriculture. An economic valuation of irrigation water and the loss thereof from water hyacinth, is a step towards improved water management and alien plant control. This will provide policy makers, stakeholders and irrigation managers with the relevant information they need to improve sustainability, allocate scarce resources more efficiently and enhance the returns to water. This thesis provides such an evaluation of the benefits of water hyacinth control, using the Vaalharts Irrigation Scheme as a case study. The benefit of water hyacinth control programmes are essentially ‘avoided costs’ of no control. The study quantified the water saving benefits of water hyacinth control for the Vaalharts Irrigation Scheme at Warrenton Weir on the Vaal River, South Africa. Three evapotranspiration to evaporation (ET:EW) ratios at three levels of invasion (100; 50 and 25% cover) were used to estimate the net annual water loss at Warrenton Weir. A Residual Value Method was employed to estimate the average production value of irrigation water, to serve as a proxy for the value of water lost via evapotranspiration by water hyacinth. The average production value of irrigation water for the Vaalharts was estimated to be R300/m3, which translated into an annual benefit of between R500 million and R9 billion. However, due to various limitations associated with the valuation method, the inflationary bias of estimating the average value of water and the unlikelihood of ET:EW ratios being larger than 1.4 in reality, it was suggested that R500 million was the more realistic value of the benefit of control. Despite being a conservative estimation, the benefit still equated to a quarter of the annual production value of the irrigation scheme, suggesting the water hyacinth could potentially reduce the productivity of the scheme by as much as 25% in the event of a scarcity of water on the scheme. The results of this research highlight the need for invasive plant control, especially where invasions affect economically productive water resources. Therefore, it is recommended that alien plant control policy prioritise invasions of this nature, as they present significant costs to the economy yet carry substantial benefits.
- Full Text:
- Date Issued: 2016