Investigating teachers’ perceptions on translanguaging pedagogy in a multilingual intermediate ESL classroom: a comparative study of two primary schools in Namibia
- Authors: Rheeder, Veneza Memory
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419760 , vital:71673
- Description: International literature has tested the effectiveness of translanguaging as a pedagogic tool to enhance learning in a bilingual classroom; however, with the recent curriculum reform and education sector policy, there is no direct claim in the National policy frameworks on the prominence of translanguaging as an effective tool in classroom pedagogy in Namibian schools. This research attempted to investigate the role of translanguaging as a pedagogic tool to enhance learning in the multilingual intermediate English Second Language (ESL) phase as the Language of Learning and Teaching (LoLT) for the intermediate phase, Grades 4-7, in the Erongo Region, Namibia. The study is within the interpretive paradigm and adopts a qualitative methodology using a qualitative multi-case study approach of exploring and understanding differences and similarities between cases. Data collection consisted mainly of open-ended interviews and observations (purposive sampling) of the participating teachers. The research sites and study participants were purposely selected as both schools, diversely located in urban and rural contexts of the region, are enacting the National Language Policy as proposed. This entails using Mother Tongue Instruction (MTI) from Grades 0-3 and then transitioning to English-monolingual instruction from Grades 4 onwards. The study was designed to investigate the role of translanguaging pedagogy in enhancing learning in the Second Language (L2) classroom, without prejudice of social classes - the elite and marginalized communities. It investigated the extent to which teachers’ use of translanguaging pedagogy enhances ESL learning as the LoLT to intermediate phase learners transitioning from MTI to English-only instruction. The main theories underpinning this study are the Vygotskian and Translanguaging theories supported by Krashen and Cummins’ Cognitive Underlying Proficiency (CUP) Model. The outcomes of the study reveal that in both schools translanguaging was supported by content subject teachers and English LoLT teachers and that it positively contributed to improving learner understanding of important concepts in several subjects. However, Mother Tongue (MT) teachers did not support the use of translanguaging and believed that it slowed down the learning of English. , Thesis (MEd) -- Faculty of Education, Institute for the Study of Englishes in Africa, 2023
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- Date Issued: 2023-10-13
Learning to make a difference: Small-scale women farmers in social learning spaces for climate action
- Authors: Chanyau, Ludwig
- Date: 2023-10-13
- Subjects: Social learning South Africa Amathole District Municipality , Value creation , Environmental education South Africa Amathole District Municipality , Climatic changes Study and teaching South Africa Amathole District Municipality , Communities of practice , Crops and climate South Africa Amathole District Municipality , Women farmers South Africa Amathole District Municipality , Farms, Small South Africa , Agricultural ecology South Africa
- Language: English
- Type: Academic theses , Doctoral theses , text
- Identifier: http://hdl.handle.net/10962/402944 , vital:69908 , DOI 10.21504/10962/402944
- Description: How do women farmers in Africa learn about climate change? What is quality climate change learning for farmers? How do farmers interface new knowledge with their long-held and trusted traditional knowledge? How do we evaluate learning at farm level and beyond? Using Okoli’s theory mining review, I untangled a tripartite knot of social learning literature to find Social Learning Theory (SLT) suitable for a study to explore my practical and scholarly curiosity as reflected in the above questions. Wenger’s theory of Social Learning emerged as the most appropriate for my research. The second phase of my study explored the climate change learning and practice terrain for small-scale women farmers, analysing the connection between learning, practice, and the resultant value in two case study areas, municipalities in the Amathole District of the Eastern Cape Province of South Africa. In addition to a paper on SLT mining review that unravels and chooses between the strands of social learning, the two case studies resulted in three articles that responded to the study’s objectives and the research questions. The thesis is introduced and synthesised through five 'book-end' chapters, as well as through these four articles. What were my findings? In the first case study, in the drought-stricken Raymond Mhlaba Municipality, I gathered the data through individual semi-structured interviews with farmers, extension officers and representatives of the involved organisations. I also conducted a group interview with farmers and analysed documents to supplement interview data. I analysed the data using concepts of Communities of Practice (CoP) and SLT to map out the learning and practice landscape. I discovered a constellation of CoPs interconnected by the shared drive for adaptive water management. The constellation is made up of tertiary institutions, government departments, non-governmental organisations and farmers of varying experiences and competencies, with women emerging as the more proactive gender, and state-led extension services being willing but overstretched and under-resourced. SLT effectively traced the apparent fragmented learning within and outside the CoPs and the sudden and extensive shifts in the CoP boundaries, especially in the context of COVID-19 pandemic lockdowns and the increased adoption of digital learning platforms. Despite the richness and diversity brought by the emergent new learning networks that involve participants in the province and further afield, the adoption of digital learning platforms worsened the existing generational digital divide among farmers. iii In the second case study, in the water scarce Buffalo City Metropolitan Municipality, I adopted the Value Creation Framework (VCF) to conduct an ethnographic evaluation that used semi-structured interviews, participant observation and document analysis of the learning experiences of women farmers in a social movement on agroecology. I found that the farmer-centred learning approach of the movement has created value for the farmers involved, evidenced by the adoption of agroecology by over 2700 members (including new urban farmers who are occupying open spaces typically used as dumpsites). The learning approach has facilitated expansive learning, enhanced resource mobilisation, new collaborations, partnerships, and seed sharing networks. Additionally, it necessitated context-appropriate and transformative changes to intersectional justice issues associated with historical inequalities in access to land and water and gender discrimination, leading to improved practices, new access to markets and improved quality yields. These are examples of immediate, potential, applied, realised, orienting, enabling and transformative as well as strategic value, as defined by the VCF. In reflecting on how women farmers learn in these social learning spaces I elucidate the learning impact pathways and local contextual influences in shifting CoP boundaries, domains, and practices during the climate crisis as it intersects with other compounding factors. I generated insights that could be useful for stakeholders in the agricultural (extension) sector to build better pathways for emancipatory and empowering expansive social learning in contexts characterised by resource constraints, but also by strong women-led agency. Such learning could make a difference and cushion small-scale farming from collapse especially in times of unprecedented changes. The agroecology movement and associated communities of practice explored in this study create transformative social learning spaces that are able to respond to climate change, and hence a model that state-led extension might want to adopt in other resource-constrained contexts. , Thesis (PhD) -- Faculty of Education, Education, 2023
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- Date Issued: 2023-10-13
Liquidity shocks and capital market efficiency in South Africa
- Authors: Matapuri, Dexter Tinotenda Kushinga
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419610 , vital:71659
- Description: Financial markets are dynamic in nature. As such, one way to keep up with their plethora of variables is to conduct research and seek understanding on how they all work together. Understanding financial market mechanics is the key to achieving and maintaining efficient capital markets. The goal of many economies is to have efficient capital markets mainly because they entail economic growth. One of the common avenues here being foreign direct investments. Therefore, over the years, a lot of financial economics research has been conducted on how best to attain financial market development which ultimately yields capital market efficiency. The opposite is also true. This research therefore set out to study the impact of liquidity shocks on capital market efficiency, more specifically stock market efficiency. As such, the overarching research goal was to determine the link between liquidity shocks and stock market efficiency in South Africa. Furthermore, the research also tested whether there is a homogenous impact exerted by liquidity shocks on the JSE Financial 15, JSE Industrial 25 and JSE Resource 20 indices. The arguments and thus conclusions of the research were constructed based on existing theories such as the Efficient Market hypothesis, Behavioural Finance and the Adaptive Market Hypothesis. Literature and existing empirical evidence related to the topic were also analysed and used for the same purpose. Econometric methods used to achieve these research goals include the time series and panel ARDL, impulse response and variance decomposition tests and the Granger Causality tests. The research found that liquidity shocks do impact stock market efficiency in South Africa in both the short run and long run. The direction of the impact was noted to vary with time and dependent on the liquidity shock proxy. Key findings here were that liquidity shocks lower JSE All-Share index efficiency in the short run thus allowing market participants to beat the market in the initial phases of a liquidity shock. Adding on, it was also found that illiquidity shocks lower efficiency for the JSE Financial 15 and Industrial 25 indices in the short run. In the long run, stock market efficiency is enhanced no matter the source of the shock. As such, the research recommended that regulatory policies should focus on liquidity shocks in the short run for the JSE All-Share index and on illiquidity shocks in the short run for the Financial 15 and Industrial 25 indices. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
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- Date Issued: 2023-10-13
Quinolone-Pyrazinamide derivatives: synthesis, characterisation, in silico ADME analysis and in vitro biological evaluation against Mycobacterium tuberculosis
- Authors: Rukweza, Kudakwashe Gerald
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419588 , vital:71657
- Description: Tuberculosis is one of the leading causes of death worldwide caused by an infectious species, Mycobacterium tuberculosis (Mtb). Some of the factors that contribute to the prevalence of this disease include the complexity of diagnosis, prolonged period of therapy, side effects associated with current TB drugs, the prevalence of resistance against the current treatment options and a high incidence of co-infection with HIV/AIDS. Thus, there is a need for new alternative drugs to provide safer and shorter treatment therapy options that are not susceptible to the development of drug resistance. In this project, we focus our attention on the quinolone pharmacophore. Quinolones are currently used as alternative options in the treatment of resistant strains of Mtb. Previous work pertaining to quinolone-isoniazid hybrid compounds showed promising in vitro activity against the H37Rv strain of Mtb and served as the inspiration to pursue this project. The journey commenced with the synthesis of quinolone-pyrazinamide hybrid compounds (Figure 3.1). These compounds were synthesised, through the attachment of the quinolone and the pyrazinamide entity through a hydrazine linker. The synthesised compounds were purified, and their structural identity confirmed using common spectroscopic techniques including 1H and 13C NMR, infra-red (IR) and mass spectrometry. In vitro biological assays were performed by testing for the activity against the H37RvMA strain of Mtb. The bioassays were performed in triplicates to ensure the accuracy of the results. Moxifloxacin and isoniazid were tested as control compounds. Finally, the resultant compounds were profiled in silico for physicochemical and ADMET properties using open access software SwissADME. All the synthesised compounds 3.8a-f showed no activity against H37RvMA. In most cases, the resulting compounds showed minimal to no activity (MICs ≥ 57.3 μM) in all three media. During the in vitro studies, the compounds showed significant precipitation in the media over time suggesting poor aqueous solubility. The SwissADME analysis of these compounds indicated poor solubility in aqueous media, which is likely linked to their molecular size and complexity. Despite poor aqueous solubility, compounds 3.8a-f showed acceptable physicochemical properties and ADME parameters. No PAINs (Pan-assay interference compounds) were observed. Minimal to no interaction with CYP enzymes were predicted. Most of the compounds were compatible with the Lipinski’s rules of five. , Thesis (MSC Pharm) -- Faculty of Pharmacy, 2023
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- Date Issued: 2023-10-13
Quinolone-Pyrazinamide Derivatives: synthesis, characterisation, in silico ADME analysis and in vitro biological evaluation against Mycobacterium tuberculosis
- Authors: Rukweza, Kudakwashe Gerald
- Date: 2023-10-13
- Subjects: Quinolone antibacterial agents , Mycobacterium tuberculosis
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/390901 , vital:68596
- Description: Tuberculosis is one of the leading causes of death worldwide caused by an infectious species, Mycobacterium tuberculosis (Mtb). Some of the factors that contribute to the prevalence of this disease include the complexity of diagnosis, prolonged period of therapy, side effects associated with current TB drugs, the prevalence of resistance against the current treatment options and a high incidence of co-infection with HIV/AIDS. Thus, there is a need for new alternative drugs to provide safer and shorter treatment therapy options that are not susceptible to the development of drug resistance. In this project, we focus our attention on the quinolone pharmacophore. Quinolones are currently used as alternative options in the treatment of resistant strains of Mtb. Previous work pertaining to quinolone-isoniazid hybrid compounds showed promising in vitro activity against the H37Rv strain of Mtb and served as the inspiration to pursue this project. The journey commenced with the synthesis of quinolone-pyrazinamide hybrid compounds (Figure 3.1). These compounds were synthesised, through the attachment of the quinolone and the pyrazinamide entity through a hydrazine linker. The synthesised compounds were purified, and their structural identity confirmed using common spectroscopic techniques including 1H and 13C NMR, infra-red (IR) and mass spectrometry. In vitro biological assays were performed by testing for the activity against the H37RvMA strain of Mtb. The bioassays were performed in triplicates to ensure the accuracy of the results. Moxifloxacin and isoniazid were tested as control compounds. Finally, the resultant compounds were profiled in silico for physicochemical and ADMET properties using open access software SwissADME. All the synthesised compounds 3.8a-f showed no activity against H37RvMA. In most cases, the resulting compounds showed minimal to no activity (MICs ≥ 57.3 μM) in all three media. During the in vitro studies, the compounds showed significant precipitation in the media over time suggesting poor aqueous solubility. The SwissADME analysis of these compounds indicated poor solubility in aqueous media, which is likely linked to their molecular size and complexity. Despite poor aqueous solubility, compounds 3.8a-f showed acceptable physicochemical properties and ADME parameters. No PAINs (Pan-assay interference compounds) were observed. Minimal to no interaction with CYP enzymes were predicted. Most of the compounds were compatible with the Lipinski’s rules of five. , Thesis (MSc) -- Faculty of Science, Chemistry, 2023
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- Date Issued: 2023-10-13
Social entrepreneurship and the tensions between social, environmental, and business goals: a case of Uganda
- Authors: Okello, Emmanuel
- Date: 2023-10-13
- Subjects: Social entrepreneurship Uganda , Climatic changes Uganda , Social responsibility of business Uganda , Sustainable development Uganda , Environmental responsibility Uganda
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419662 , vital:71664
- Description: Climate change has resulted in a global environmental crisis, with deforestation, plastic pollution, soil degradation, and species extinction increasing. Businesses have contributed significantly to these issues through their manufacturing processes. While many companies have implemented sustainability initiatives, systemic environmental problems persist, and businesses continue to play a significant role. One reason for this is that profit often takes priority over environmental considerations, limiting the effectiveness of sustainability programs. In response, environmental social enterprises are gaining prominence as a potent alternative to conventional business models. These enterprises are commended for placing environmental value generation at their core. Nevertheless, the simultaneous pursuit of financial, socio-economic, and environmental goals can instigate conflicts, including those related to performing, organizing, belonging, learning, and those spanning various levels of analysis. These conflicts impede the intended outcomes of these enterprises. This challenge is particularly under-addressed within contexts distinct from North America and Europe, like Uganda, which possesses unique geographic, political, and cultural attributes. Investigating how environmental social enterprises in Uganda navigate goal-related contradictions is pivotal for comprehending their internal mechanisms and strategies for economic sustainability. This study adopted a qualitative research strategy grounded in the interpretivist paradigm. Employing multi-qualitative methods, including interviews with 20 key decision-makers from 4 environmental social enterprises, the study delved into their experiences and practices. The findings revealed that these enterprises grapple with tensions stemming from their endeavors to balance economic, environmental, and social objectives. These tensions manifest both anticipated and unanticipated effects on organizational performance. Strategies for managing these tensions encompass collaborations with other organizations, experimentation with diverse management approaches, and acknowledging tensions as inherent and potentially beneficial. Nevertheless, the efficacy of these strategies hinges on the organizational context and systemic factors such as government regulations. While facing similar tensions, environmental social enterprises also adopt varied tactics—proactive, defensive, or a combination thereof—to address conflicts rooted in their goals. The chosen response method holds implications for ecological outcomes, underscoring the importance of framing tensions appropriately. Nonetheless, persistent tensions that resurface due to their dynamic nature pose a challenge. Consequently, addressing such tensions necessitates an iterative approach, often entailing a fusion of strategies. To address tensions between social, environmental, and economic objectives in environmental social enterprises, policymakers, governments, and social entrepreneurs should collaborate to institute supportive policies, encourage partnerships, invest in education and capacity building, and establish evaluation frameworks. Implementing these recommendations can adeptly manage such conflicts, fostering sustainable development and success. , Thesis (MCom) -- Faculty of Commerce, Rhodes Business School, 2023
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- Date Issued: 2023-10-13
Social Learning and Regenerative Sustainability: Unlocking value created in sustainability projects in higher education
- Authors: Royle, Carlene
- Date: 2023-10-13
- Subjects: Social Learning South Africa Makhanda , Sustainability South Africa Makhanda , Education, Higher Social aspects South Africa Makhanda , Social accounting South Africa Makhanda , Education, Higher Activity programs South Africa Makhanda , Value creation , Agent (Philosophy) , Sustainable Development Goals
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/402981 , vital:69911
- Description: This qualitative study considers two bodies of theory, regenerative sustainability and social learning theory, within a tertiary education context. Universities offer unique opportunities, across both the formal and informal curriculum, that engage with the two-fold socioeconomic and environmental crises. The study explores both the promise of unlocking value in an ex-linear economy; and the healing and regenerative benefits in moving toward greener practices. Through an embedded case study at Rhodes University, in the Eastern Cape of South Africa, this research explores the value that is being unlocked in campus-based sustainability projects, when considered through a social learning lens (Lave and Wenger, 1991). Invitations to participate in this study were extended to project-leads of sustainability initiatives originating from Rhodes University campus. Six projects, which have been active on campus in recent years, were selected and, through semi-structured interviews, the insights of 12 participants were captured and analysed using the associated Value Creation Framework (VCF) developed by Wenger, Trayner and De Laat (Wenger, Trayner, de Laat, 2011) and later Wenger-Trayner and Wenger Trayner (2014, 2015, 2020). The VCF consists of value cycles that interconnect dynamically, including Orientating, Strategic, Enabling, Immediate, Potential, Applied, Realised and Reframed or Transformative value cycles. The study identified instances of all these value cycles, within and across the six embedded case studies (project). Drawing on social learning theorists the analysis further focused on instances of collaboration, agency and boundary crossing. Additional themes that emerged across the majority of the embedded study projects, were a convergence of socio and eco; a whole-systems perspective shared by project leads; the importance of the social commons; language as an enabler; and problem solving for system change. A recommendation is proposed to further unlock the unbounded value created through such projects by reframing the informal curriculum opportunities offered on university campuses as social learning spaces where students can practice agency. To do so, would require formalizing various forms of system support, thus facilitating expanded learning in regenerative sustainability activities, for the common social and planetary good. , Thesis (MEd) -- Faculty of Education, Education, 2023
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- Date Issued: 2023-10-13
The adoption of international financial reporting standards and foreign direct investment inflows: the moderating effect of the institutional environment in Africa
- Authors: Simbi, Chipo
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Doctoral theses , text
- Identifier: http://hdl.handle.net/10962/419230 , vital:71627 , DOI 10.21504/10962/419230
- Description: Globalisation has created a need for an international accounting language to facilitate the smooth flow of trade across countries. In 2003, in an effort to establish a global financial reporting language, the International Accounting Standards Board (IASB) developed a single set of high-quality accounting principles known as the International Financial Reporting Standards (IFRS). Over the last decade, several African countries have adopted IFRS, and Africa has become the second-largest adopting continent after Europe. IFRS promotes improved quality of disclosure of accounting transactions, reduces information asymmetry between preparers and users of financial information, lowers the cost of investing, and breaks down information barriers to cross-border investment. Researchers suggest many benefits of IFRS adoption for macroeconomic indicators such as Foreign Direct Investment (FDI). The reduction in information acquisition and processing costs which translates into the reduction in investment costs, has been cited by most researchers. Researchers have argued, however, that the economic benefits of IFRS in Africa depend on the strength of the institutional environment. They also argue that the Western environment in which the IFRS was developed differs from the African environment. Thus, the universal approach of the IASB may not be appropriate due to the historical, social, economic and political context of African countries. The impact of the adoption of IFRS by African countries requires further examination, particularly as a weak institutional environment confronts many African countries. Three research questions are designed for this study; (1) Is there a significant change in FDI inflows for IFRS adopters in selected African countries after the adoption? (2) Is there a significant change in FDI inflows due to the institutional environment? (3) Does the institutional environment in IFRS-adopting countries moderate the effect of IFRS on FDI in selected African countries? The present study is underpinned by the new institutional theory, the information asymmetry theory, the eclectic theory and the signalling theory, each of which provide reasons why African countries have adopted IFRS. Nine hypotheses are developed, based on the research questions, and tested using the Systems General Method of Moments and the Difference-in-Difference method. The study uses data from 26 African countries, 15 adopting and 11 non-adopting countries, over the period 1996 - 2018. First, the study establishes that the adoption of IFRS positively and significantly affects FDI inflows into the selected sample of African countries. Second, the study concludes that legal enforcement, accounting and auditing standards enforcement, and language origin positively and significantly impact FDI inflows into these countries. Legal origin, however, has a positive but insignificant association with FDI inflows. Third, legal enforcement, historical ties, accounting and auditing enforcement and the quality of the institutional environment are found to moderate the effect of IFRS adoption on FDI inflows. These results indicate that IFRS is a crucial determinant of FDI inflows into African countries, but a supportive institutional environment is needed for African countries to attract FDI inflows after adoption. The results contribute to the accounting and finance literature on FDI into African countries, and may assist the investment community to assess the institutional risk associated with investing in IFRS adopting African countries. , Thesis (PhD) -- Faculty of Commerce, Accounting, 2023
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- Date Issued: 2023-10-13
The complexities of transfer pricing methods and the role of advance pricing agreements and tax audits in addressing disputes
- Authors: Ndou, Wavhudi
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419631 , vital:71661
- Description: Base erosion and profit shifting is defined as the use of tax planning strategies by multinational enterprises, often through exploiting gaps and mismatches between the countries in which they operate (OECD, 2021: p. 1). Multinational enterprises exploit these gaps through the use of transfer pricing. Goods and services are exchanged between connected persons or associated enterprises at prices that do not reflect their arm’s length price, in order to shift profits from high tax to low tax jurisdictions. In terms of section 31 of the Income Tax Act, transactions between connected persons or associated enterprises must be reflected at their arm’s length price. Transfer pricing has become an issue due to the difficulties in determining an appropriate arm’s length price. Disputes arise between a taxpayer and a tax administration on the methods to use to determine an appropriate transfer price. The use of Advance Pricing Agreements prevents these disputes from arising and provides tax certainty on the treatment of transactions for both the taxpayer and the tax administration. While the OECD recommends the use of Advance Pricing Agreements as a method to prevent disputes from arising, the OECD also argued that if a country has the resources to conduct an audit, an Advance Pricing Agreement will not lead to increased revenue collection. The research therefore analyses the problems faced in determining an appropriate arm's length price and compares the role that Advance Pricing Agreements and audits play in addressing transfer pricing issues. The possible role of Advance Tax Rulings is also explored, but they are found not to be suitable, except for the most simple transactions. The research applies a legal interpretative, doctrinal research methodology and a qualitative research method. The data comprised of relevant South African tax legislation, OECD Guidelines, the World Bank Handbook, and the UN Manual, together with the writings of acknowledged experts in the field. The study establishes that a proper functioning audit system is crucial to increasing revenue collection once a country implements an Advance Pricing Agreement. The research therefore recommends the adoption of Advance Pricing Agreements in South Africa as a dispute prevention measure. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
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- Date Issued: 2023-10-13
The effectiveness of bank debt financing on the growth of small and medium enterprises (SMEs) in Namibia
- Authors: Paulus, Panduleni Hambeleleni
- Date: 2023-10-13
- Subjects: Business enterprises Finance , Small business Namibia , Small and medium enterprises , Stakeholder management , Debt financing (Corporations)
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419176 , vital:71622
- Description: Globally, SMEs are valued for their contribution to economic growth and development as well as for driving employment. To succeed, small firms require support especially in terms of obtaining funding and financial services that can enable them to meet day to day operational needs. Commercial banks play an important role for the financing of SMEs as small firms generally depend on bank loans to obtain external finance. However, despite the support and contribution, very little attention is given to the actual forms of finance used by small and medium-sized enterprises, the available finance made by lending institutions or investors and the relation between the use of the said debt finance and enterprise performance. Furthermore, several research studies carried out focusing on the effect of debt financing on performance of firms are inconsistent. Thus, this study sought to determine the effectiveness of bank debt finance on the growth of SMEs in Namibia. To achieve the objective of the study, it was important to have it rooted in the pragmatism paradigm; followed by both the deductive and inductive approaches. Interviews were conducted with the six SME owners and structured questionnaires were completed by the seven staff of the selected bank. The study used thematic analysis to analyze primary data from interviews by following three steps namely: reducing the data referred to as coding, analyzing data by creating patterns, and generating themes and drawing conclusion. Data from self-administered questionnaires was populated and textually analyzed aided by tables. The main findings of the study were that: (1) debt financing contributed to the growth and performance of SMEs as all firms under the study who made use of debt had experienced growth in terms of generated profits and acquired assets, (2) during the assessment and approving process, the bank looked at various lending factors and that collateral was not considered as prime to accessing funding, (3) the SMEs were not sufficiently funded and that there was no appropriate funding option for SMEs, (4) in terms of relationships, there was a lack of engagement and support between the bank and the SMEs. The support received from the bank was only in terms of lending. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
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- Date Issued: 2023-10-13
The effects of inclusive education policies and administrative circulars on small schools in Namibia
- Authors: Hamutumua, Teopolina Ndilina-Laudika
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419737 , vital:71671
- Description: The achievement of the right to education for all children in Namibia is fundamentally dependent upon the quality of education provided to these learners irrespective of their social circumstances. Being a sparsely populated region, nearly half of the primary schools in the Kavango West region have fewer than 100 learners; thus, these small schools are regarded as not economically viable. The educational development in rural regions is shaped by limited access to quality, inclusive education and the persistence of low-quality primary education which has resulted in high repetition rates and dropouts. This research is a Critical Discourse Analysis of the education policies and regulations. As a case study, it unpacks Formal Education Circulars on staffing norms and on the closure of small schools, looking at their affordances/constraints on the provision of inclusive quality education for children schooling at small schools in Namibia. Interviews and document analysis were used to gather data. Critical Theory frames the process of ideological critique which, among other things, identifies inequalities and factors that limit human freedom and how such factors can be alleviated. The research asks the question: what are the explicit and implicit underlying realities experienced at one-man schools, which depict the varied situations in which these schools survive? Factors emerging from the study showed that small schools in Namibia are symbols of inequity and the exclusion of educationally marginalised children and their poor communities. Small schools are hardly able to sustain and draw in the resources required to meet the education needs of marginalised communities which fall under the multidimensional poverty index in Namibia. The study found that at the moment there are no deliberate efforts from the Ministry of Education to bring about the necessary changes to small schools, and therefore one-man schools have continued to operate as isolated sections of an inflexible system. It is my contention that deliberate efforts are still needed to improve small schools. Policy decisions that respond to the current challenges faced by one-man schools may be sufficient to bring about noteworthy changes in the operations of one-man schools and these changes could effectively impact the learners learning. The decision to drive change requires a multilayered approach that articulates a clear vision, which is systematically implemented to improve one-man schools in Namibia. , Thesis (MEd) -- Faculty of Education, Primary and Early Chilhood Education, 2023
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- Date Issued: 2023-10-13
The political economy of industrial policy in post-apartheid South Africa: a comparative case study analysis of Brazil and South Korea
- Authors: Modisaotsile, Botlhale Phurulla
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419703 , vital:71668
- Description: South Africa is a country that has experienced premature deindustrialisation due to its inability to move out of middle-income status. The role of industrial policy in South Africa is pivotal to taking the country to greater economic heights and a higher-income status. South Africa’s historical context indicates that the country experienced its highest GDP growth rates during the apartheid economy. Since the demise of apartheid, the post-apartheid economy has experienced poverty and economic inequality that the South African government cannot eradicate. This thesis addresses the failure of South Africa to overcome premature deindustrialisation, and it discusses the state of the political economy and economic growth in a pre-apartheid and post-apartheid context. The thesis also addressed the significance of industrial policy through the establishment of the Industrial Policy Action Plan (IPAP). The shortcomings and successes of IPAP form a critical part of the research and present an analysis of different economic sectors. This thesis also assesses the state of industrial policy using two countries as case studies: Brazil and South Korea. , Thesis (MEcon) -- Faculty of Commerce, Economics and Economic History, 2023
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- Date Issued: 2023-10-13
The potential of social learning to upscale the Community Based Water Quality Management (CBWQM) process: A case study of the Mpophomeni and Baynespruit Enviro Champs project
- Authors: Sithole, Nkosingithandile
- Date: 2023-10-13
- Subjects: Community of practice , Social learning , Water quality management South Africa Pietermaritzburg Citizen participation , Citizen science , Water quality South Africa Pietermaritzburg
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/402966 , vital:69910
- Description: Water is an essential component of human survival, with a wide variety of uses such as washing, cooking, drinking and growing food. Covering approximately 70% of the Earth’s surface, water is necessary for all human survival, and is a source of life for plants and animals. Only 0.036% of freshwater can be accessed and utilised by humans, which is not enough to support the rapidly growing population and economic development. This water is further exhausted by pollution caused by sewage leaks, littering, agricultural runoff and industry discharge which deteriorate water quality significantly. To exacerbate these water issues, the major issue of water accessibility is not directly linked to quantity but has been primarily attributed to poor water governance, at a global and local level (in South Africa). Poorly maintained water infrastructure and inadequate cooperative governance have resulted in the establishment of many Community Based Water Quality Management (CBWQM) projects in South Africa, to respond to water quality monitoring and management challenges. The aim of this study was firstly, to investigate how social learning was occurring within two CBWQM Communities of Practice (CoPs) located in KwaZulu-Natal, Pietermaritzburg, namely, the Baynespruit and the Mpophomeni Enviro Champs project (Case Study 1 and 2 respectively), and the potential of social learning to upscale CBWQM. Additionally, it sought to identify the type of support required for the scaling of social learning outcomes in CBWQM communities of practice, along two potential scaling pathways that were identified in a national study on scaling of CBWQM: Scaling Pathway 1(Policy engagement and support) and Scaling Pathway 2 (Capacity building). The research was undertaken as a qualitative case study approach, with data collected through semi-structured interviews, document, and questionnaire analysis to investigate social learning within the two selected case studies. The data was coded and indexed using a thematic analysis technique and an analytical framework as a tool to investigate how social learning was occurring in both case studies and explore the potential required to upscale it. The study found that there is an existing gap between policy and practice with regard to CBWQM support by government structures. Despite South African water policy advocating for public participation in water resource management, there has been limited support from government to support and resource CBWQM projects over a long period of time. To upscale the practice of CBWQM, the study found that capacity building and learning needs to be improved and better supported practically through models such as the 5Ts of learning, and through supporting CBWQM participants’ learning journey to establish learning pathways for them. , Thesis (MEd) -- Faculty of Education, Education, 2023
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- Date Issued: 2023-10-13
The role of local level agency in a just green transition: the case of Rhodes University
- Authors: Nel, Vanray
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419643 , vital:71662
- Description: The research uses a richly contextualised case study of Rhodes University to explore the role of local level agency in a just green transition. The central concept of the thesis is mainstreaming sustainability. Sustainability has become a core objective both at the macro and micro levels. The just green transition and triple bottom line are shorthand for these macro and micro concepts. At the macro level, there is increasing evidence suggesting that transitioning to a sustainable economy can be a key driver of economic development. At the micro level, the elements of the triple bottom line increasingly overlap, with sustainability no longer a separate goal, or a ‘nice to have’, but integral to organisational success. However, this potential is clearly not being realised, and sustainability often remains ‘niche’. Lack of progress at the macro-level reinforces the importance of bottom-up, local level agency. In keeping with the broader micro-level literature, the case study strongly suggests that mainstreaming sustainability would have multiple benefits. These include reducing dependence on unreliable state-provided services and enhancing Rhodes University’s standing as a genuinely transformative institution. The evidence suggests that there is a pure financial case for green investments, such as the construction of a solar farm at Rhodes University, even before accounting for the social and environmental benefits of such an initiative. This shifts the focus to why institutions like Rhodes University have not been proactive in mainstreaming sustainability. The document analysis and the interviews showed that there is an awareness of the importance and potential of mainstreaming sustainability. However, the funding squeeze is often misperceived as a binding constraint, and there is an absence of innovative thinking about how to finance projects with high returns, such as a solar farm. A theme amongst several of the interviewees was that the university should embrace a policy of enhancing small changes as a way of mainstreaming sustainability gradually. Even here, there are doubts about whether the organisational structure of the university will allow this. On the other hand, there are positive signs that the increasing sense of crisis means management and other key stakeholders are gradually shifting towards seeing the crucial importance of the university embracing a more proactive stance. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
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- Date Issued: 2023-10-13
The yield spread as a predictor for buy or sell signals for sectoral indices of the JSE
- Authors: Roeber, Christine
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419687 , vital:71666
- Description: The predictive nature of the yield curve has been of interest to researchers for years. In this thesis, the evidence for the yield curve as a predictor is examine, specifically as a predictor for bear markets in the JSE stock market for 8 sub-sectoral indices. The study explores a dynamic market timing strategy for timing the South African stock market compared to a normal buy-and-hold strategy. First, probit models are estimated for each of the sectoral indices which did not prove to have tracked well all the bear market phases. Then a dynamic market timing portfolio is simulated against a buy-and-hold only strategy, the dynamic market timing portfolio proved to have outperformed a buy-and-hold strategy for almost all the indices. Thus, a Henriksson-Merton parametric model test which tests for market timing ability was done on these sub-indices. The research finds that the yield curve in South Africa is not a useful tool for a buy-sell strategy for most of the sub-sectoral indices of the JSE. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
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- Date Issued: 2023-10-13
Using the indigenous technology of making oshikundu to mediate learning of the topic diffusion in Namibia
- Authors: Endjala, Alma Panduleni
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419726 , vital:71670
- Description: The Namibian Science curriculum acknowledges that indigenous knowledge (IK) is an important basis for learning science. Among the shared reasons is that it provides learners with access to abstract scientific concepts. As a result, teachers are encouraged to integrate IK into the teaching and learning of science. However, it seems that there are no explicit guidelines on how IK should be integrated into science classrooms. It is against this backdrop that this study sought to explore how the indigenous technology of making oshikundu (a non-alcoholic beverage) can be mobilised by Grade 8 Life Science teachers to mediate learning of diffusion in their classrooms. The study was underpinned by interpretive and indigenous research paradigms. Within these paradigms, a qualitative case study approach was employed. Four Grade 8 Life Science teachers from four different schools in Okahandja town, Otjozondjupa Region, Namibia, participated in this study. Additionally, an expert community member who was knowledgeable about the indigenous technology of making oshikundu was requested to demonstrate how to make it. In this event, the Life Science teachers had to identify the science concepts embedded in the practice. To gather data, this study made use of semi-structured interviews, workshop discussions, observations and journal reflections. Vygotsky’s sociocultural theory was used as a theoretical framework and Mavhunga and Rollnick’s topic-specific pedagogical content knowledge (TSPCK) was used as an analytical framework. The findings of this study revealed that the teachers’ understanding was positively influenced by the integration of IK which certainly assisted them to relate better to the concept of diffusion. This was validated when teachers extracted emerging science concepts from the indigenous technology of making oshikundu. The implication of this study is that expert community member presentations can greatly enhance sense making of science concepts. The study thus recommends that school-based teachers’ continuing professional development in collaboration with expert community members should be carried out to enhance both the teachers’ subject content knowledge and pedagogical content knowledge on IK integration. , Thesis (MEd) -- Faculty of Education, Secondary and Post-School Education, 2023
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- Date Issued: 2023-10-13
With dreams in our hands: Towards transgressive knowledge-making cultures
- Authors: Knowles, Corinne Ruth
- Date: 2023-10-13
- Subjects: African feminism , Pedagogy , Political sociology , Knowledge, Theory of Political aspects , Transformative learning
- Language: English
- Type: Academic theses , Doctoral theses , text
- Identifier: http://hdl.handle.net/10962/402955 , vital:69909 , DOI 10.21504/10962/402955
- Description: Knowledge-making in universities is not neutral and takes different forms. This thesis critically examines the politics of knowledge to propose and present a transgressive schema for knowledge-making that is co-created with students. It emerges from teaching and learning encounters in the Humanities Extended Studies (ES) Programme at Rhodes University, where for the past decade we have experimented with different ways of knowledge-making that run counter to conventional pedagogic practices. We set up a project for the thesis that allowed us to work with knowledge in ways that are Afrocentric, and that hold and nurture our dreams. The theory and methodology of the project are explained in the first academic paper for this PhD by publication. The project and its derivatives use an African Feminist framing, and centre the ontoepistemologies of African young people who find themselves alienated and marginalised by a western bias in university curricula. Former ES student volunteers came up with topics, responded to them, reviewed each other’s work, and co-wrote two academic papers that demonstrate a praxis of African Feminist research and pedagogic principles. Two further projects practise the principles that emerge from the primary project, and together they have tested knowledge-making cultures that inspire critical thinking and creative humanity. These are explained in two further academic papers. One is co-written with the copresenter of an online inter-continental short course for PhD students on African Feminist Research Methodology. The other is single authored, and introduces the third project, a Political and International Studies third-year course on African Feminist theory. The schema for knowledge-making uses the hand, which holds our dream, as a descriptive metaphor. Each of the five fingers of the hand represents an aspect of how we have collaborated on the projects and in lecture rooms, and what this has taught us about how to nurture and inspire the dreams of young African people through transgressive knowledgemaking cultures. The five aspects – framing, activating, seeing, creating, imagining – are mutually constitutive elements of knowledge-making that are introduced throughout the thesis, and explained in careful detail in the conclusion as a synthesis of the collaborations. , Siphethe amaphupha ezandleni zethu: ukwenza iinckubeko zolwazi ezigxile ekuphazamiseni isiqhelo Isishwankathelo Ukwenziwa kolwazi kwiiunivesithi asiyonto engathathi cala kwaye yenzeka ngeendlelangeendlela. Le thisisi iphonononga ipolitiki yolwazi ngenjongo yokucebisa nokuvelisa iindlela zokwenziwa kolwazi ezigxile ekuphazamiseni kwesiqhelo, ndlela leyo eyenziwa ngentsebenziswano nabafundi. Le Ndlela yokuphazamisa isiqhelo ivela kwindlela zokufunda nokufundisa kwinkqubo yeExtended Studies kwiUnivesithi iRhodes, apho kwiminyaka elishumi edlulileyo besisebenzisa amalinge ohlukileyo okwenza ulwazi ohlukileyo kwindlela zokufunda eziqhelekileyo. Siqulunqe inkqubo yale thisisi evumele ukuba sisebenze nolwazi ngendlela ekhokhelelisa ubuAfrika phambile, nkqubo leyo eyondla nebamba amaphupha ethu. Inkcazo-bungcali neendlela zokwenza uphando lwalo msebenzi zicacisiwe kwiphepha lokuqala lethisisi yePhD ezakupapashwa. Lo msebenzi neminye imisebenzi efana nawo isebenzisa iAfrikan Feminism ngenjongo yokubeka ngokusesikweni ndlela le ingxile kwindlela yokufundisa neengcambu zayo ezizinze eAfrika, kwaye ikhokhelisa imfundo yabantu abatsha abazifumana besenziwe amakheswa nabahlelelekileyo kunyenjwa kwasentshona kwizifundo zaseunivesithi. Abafundi ababefunda kwiES baze nezihloko, yangabo abaziphendulayo, bahlola imisebenzi yoogxa babo, kwaye bancedisa ekubhaleni amaphepha amabini abonakalisa indlela yokuphanda kusetyenziswa iziseko zokufunda zeAfrikan Feminism. Eminye imisebenzi isebenzise iziseko eziphuma kulo msebenzi wokuqala, kwaye yomibini le misebenzi iphonononga iinkcubeko zokwenza ulwazi ezikhuthaza ukuzikisa ukucinga nobuntu obunobuchule. Oku kucaciswa nzulu kumaphepha amabini. Omnye ubhalwe nomfundi kunye nombhali obefundisa kwikhosi emfutshane ebikwi-intanethi ephakathi kwamazwekazi eyenzelwe abafundi be- PhD kwiAfrican Feminist Research Methodology. Omnye umsebenzi ubhalwe ngumntu omnye, nothi wazise umsebenzi wesithathu, ikhosi yonyaka wesithathu yePolitical and International Studies yenkcazo-bungcali iAfrican Feminism. Icebo lokwenza ulwazi lisebenzisa isandla esibambe amaphupha ethu, njengesafobe esinika inkcazelo. Umnwe ngamnye umele indlela esisebenzisene ngayo kule misebenzi nakumagumbi okufundela, kunye nesikufundileyo ngokukhulisa nokukhuthaza amaphupha wabantu abasebatsha baseAfrika ngokusebenzisa imisebenzi egxile kwiinkcubeko zolwazi eziphazamisa ukwenziwa kolwazi ngendlela eqhelekileyo. Imiba emihlanu- ukwenza isakhelo, ukuqalisa, ukubona, ukudala, ukusebenzisa imifanekiso ntelekelelo- iyingqokelela yenxalenye yokwenza ulwazi ngendlela enentsebenziswano kwaye ezi ziseko zaziswa banzi kwithisisi, kwaye zicaciswe gabalala kwisishwankathelo njengengqokelela yentsebenziswano kulo msebenzi. , Thesis (PhD) -- Faculty of Education, Education, 2023
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- Date Issued: 2023-10-13
Composition Portfolio
- Authors: Bessey, Warren Gregory
- Date: 2023-04-10
- Subjects: Composition (Music) , Zulu (African people) Songs and music , Music Cross-cultural studies , uMkabayi kaJama , Nandi , Nobility South Africa Zululand History
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/404940 , vital:70123
- Description: Excerpt from Introduction: My interest in the Zulu royal family intensified as I began to read many stories and have lengthy conversations with members of the Zulu royal family and others, including Dr Maxwell Shamase (University of Zululand), about Zulu history. I was struck by the power and prowess of Princess Mkabayi (1750-1843). The elders were said to be speechless when she spoke. According to Shamase, a common Zulu expression which references Mkabayi’s well-known verbal skill is Umuntu ukhuluma kome umlomo, and translates as [like Mkabayi] the speaker speaks clearly and leaves no room for misunderstandings and misinterpretations. I found her to be a brilliant strategist with a servant heart and one whom history had not given due credit, and I was inspired to bring her story to life by setting it to music. I wanted to explore whether or not the events surrounding Mkabayi led to a change of consciousness among the Zulu nation, and I used this as a theme for my symphonic work about her. The lives of Queen Nandi (King Shaka’s mother) and Princess Mkabayi (King Shaka’s aunt) made for fascinating stories I had been privileged to discover, and I felt they were South African treasures to be elevated and shared with the world. The two works listed above form part of my repertoire based on Zulu royal history which are collectively known as “The Royal Trilogy,” and I have come to think of them as part of a developing “urban classical repertoire”. The Royal Trilogy is a set of three compositions with 33 independent scenes linking historical events and people. It includes the following entitled symphonic works for full orchestra: Nandi iNdlovukazi yezi Ndlovukazi (hereinafter “Queen Nandi”), Inkosazane Mkabayi (hereinafter “Princess Mkabayi”), and iNkosi uShaka: Umbono, Isizwe, Isiphetho - King Shaka: A Vision, A Nation, A Destiny (hereinafter “King Shaka”). Nandi premiered on 22 September 2016 as part of “A Musical Tribute Celebrating 200 Years of the Zulu Monarchy,” and “Mkabayi” premiered on 6 September 2018 under a programme titled “Princess Mkabayi: Celebrating Heritage Month”. Both pieces were performed at the Durban City Hall by the KwaZulu-Natal Philharmonic Orchestra with a mass Zulu choir (combination of the Clermont Community Choir, Prince Mshiyeni Choir, and Thokozani Choral Society) for socio-economic and ethnically diverse audiences. The final work, “King Shaka,” is expected to premiere in 2023. A future adaption of the Royal Trilogy is envisioned as an Afro Fusion Contemporary Ballet. , Thesis (MMus) -- Faculty of Humanities, Music & Musicology, 2023
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- Date Issued: 2023-04-10
A critical analysis of the criteria applied in South Africa to distinguish an independent contractor from an employee for income tax purposes
- Authors: Mkhoma, Londekile Nosipho
- Date: 2023-04
- Subjects: Independent contractor , Common law tests , Income tax
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/61702 , vital:71827
- Description: The study set out to critically analyse the criteria used by South Africa to determine the distinction between independent contractors and employees. Comparisons are also drawn with the criteria used in the United Kingdom(UK) and New Zealand (NZ) to assess whether there are new ideas that can be drawn from these and help improve the criteria used in South Africa. This was motivated by the ongoing debates around this issue and the desire to make a contribution that might bring some new insights and clarity. Under South African tax legislation employers are only obliged to deduct income tax from persons identified as employees while on the other hand, they cannot deduct tax contributions from the money paid to independent contractors for services rendered. Furthermore, there is no statutory definition for the term “independent contractor” in the Income Tax Act of South Africa nor in the country’s labour legislation. The definition of this term has largely been established by the labour courts in instances where disputes have arisen around these matters. Using a doctrinal research method (including a comparative legal research), which is a qualitative research approach, articles, statutes, judgements, explanatory memoranda, and policy documents on the subject under investigation were analysed. It is submitted that the criteria used in the two countries used in the comparison are similar to the ones used in South Africa, with some variations. All three countries use similar tests to make their determinations and a survey of the UK and NZ’s case law indicates that the most preferred criteria are the multifactoral approach to determine the true nature of the relationship between employers and their employees. This approach has been found to be more flexible which allows it to accommodate the changes that are occurring in the world of work. In the South African context, the labour court has adopted a substance-over-form approach in making their determinations, arguing that the nature of the working relationship between employer and employee is a more important indicator than the mere contents of a written contract. The labour court has also used labour legislation mainly to assist in the interpretation of the distinction between independent contractors and employees. The study established that the criteria used in the UK is a bit more complex because workers are put in three different categories and the definition of employee is not 4 uniform in all the available statutes. In New Zealand the multiple factor approach is preferred just like in South Africa. In conclusion is submitted that the study established that there is nothing, other than the UK’s Mutuality of Obligation Test, that would assist in further clarifying the criteria used to classify employees or independent contractors in South Africa , Thesis (MA) -- Faculty of Faculty of Business and Economic Sciences, 2023
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- Date Issued: 2023-04
A fraud investigation skills self-assessment framework for internal audit practitioners
- Authors: Labuschagne, Mario
- Date: 2023-04
- Subjects: fraud investigation , Auditing, Internal
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/61465 , vital:70660
- Description: Globally incidents of fraud are on the increase, resulting in an expectation from users of internal audit services that internal auditors should accept responsibility for conducting fraud investigations. This expectation exists even though limited guidance pronouncements on how to conduct fraud investigations being available from the Institute of internal auditors (IIA) and internal auditors not always being equipped to conduct fraud investigations. This expectation also stretches beyond the current pronounced role and responsibilities of internal audit practitioners, according to the IIAs International Professional Practices Framework (IPPF) (hereafter, referred to as the Standards). Conducting fraud investigations without possessing the relevant knowledge and skills, introduces the risk that evidence collected may be considered inadmissible in a court of law. The research problem is stated as, “a dearth of adequate guidance pronouncements for internal audit practitioners exists, in respect of fraud investigations.” In response to the expectation, risk, and research problem, underpinned by the policeman theory and theory of inspired confidence, the primary research objective of the study was to develop a fraud investigation proficiency self-assessment framework for use by internal audit practitioners who are expected to conduct fraud investigations. The study’s research objectives were achieved by making use of an interpretivist research paradigm and a qualitative methodological approach. Data were collected through semi-structured interviews from authoritative internal auditors on the membership database of the Institute of Internal Auditors South Africa (IIASA). Findings confirmed the existence of an expectation gap and the lack of guidance contained in IIA guidance pronouncements and Standards. Developed from the findings, the thesis proposes a fraud investigation proficiency self-assessment framework. The proposed self-assessment framework lists 14 fraud investigation knowledge and skills measures in the form of statements that internal audit practitioners should use to assess their personal level of proficiency for conducting a fraud investigation. The results from the self-assessment should then be Page | vii used to guide an internal audit practitioner on whether to accept the responsibility for conducting a fraud investigation or to defer the investigation to a more proficient fraud investigator. The decision for accepting the responsibility to conduct a fraud investigation ultimately resides with the internal audit practitioner. The study concluded that an expectation from organisations exists for internal audit practitioners to conduct fraud investigations, even though limited guidance pronouncements are available to internal audit practitioners from the IIA for conducting fraud investigations. The study identified that the most prominent risk associated with a fraud investigation being conducted by a person lacking the required fraud investigation knowledge and skills was that of collected evidence being dismissed in a court of law and not being able to use the evidence against a perpetrator. It can, therefore, be recommended that internal audit practitioners should not conduct a fraud investigation if they lacked any of the proficiencies required. The study provides support for the development and use of the proposed fraud investigation proficiency self-assessment framework. , Thesis (PhD) -- Faculty of Faculty of Business and Economic Sciences, 2023
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- Date Issued: 2023-04