The implementation of the new capital accord (BASEL II) : a comparative study of South Africa, Switzerland, Brazil and the United States
- Makwiramiti, Anthony Munyaradzi
- Authors: Makwiramiti, Anthony Munyaradzi
- Date: 2009
- Subjects: Basel II (2004) , Banks and banking, International , Banks and banking, International -- State supervision , Capital market -- Government policy , Bank capital , Banking law , Financial institutions
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:983 , http://hdl.handle.net/10962/d1002717 , Basel II (2004) , Banks and banking, International , Banks and banking, International -- State supervision , Capital market -- Government policy , Bank capital , Banking law , Financial institutions
- Description: The international banking environment has become potentially riskier because of the recent developments in financial services and products which have changed the way banks do their day to day business. Imposing minimum capital adequacy regulations is one way of fostering stability in the global banking system. A number of countries have started to implement the new capital adequacy rules (Basel II) following the worldwide consensus among central bankers that bank‟s capital levels should be regulated to enhance global financial stability. In this study, through the comparative analysis of the general implementation issues it was established that emerging countries apply all Basel II rules uniformly across all the banking institutions that operate in their territories. Developed countries apply these rules only to large and internationally active banks and because of the diversity of their banking industries, they also apply domestically modified rules to the domestically based banks. For the successful implementation of Basel II, properly planning, devoting bank resources and making necessary legislative amendments are prerequisites for incorporating Basel II into the regulatory framework for any country. The study concludes that the current global financial turmoil continues to pose a threat to the effectiveness of the Basel II rules which are aimed at achieving global financial stability.
- Full Text:
- Date Issued: 2009
- Authors: Makwiramiti, Anthony Munyaradzi
- Date: 2009
- Subjects: Basel II (2004) , Banks and banking, International , Banks and banking, International -- State supervision , Capital market -- Government policy , Bank capital , Banking law , Financial institutions
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:983 , http://hdl.handle.net/10962/d1002717 , Basel II (2004) , Banks and banking, International , Banks and banking, International -- State supervision , Capital market -- Government policy , Bank capital , Banking law , Financial institutions
- Description: The international banking environment has become potentially riskier because of the recent developments in financial services and products which have changed the way banks do their day to day business. Imposing minimum capital adequacy regulations is one way of fostering stability in the global banking system. A number of countries have started to implement the new capital adequacy rules (Basel II) following the worldwide consensus among central bankers that bank‟s capital levels should be regulated to enhance global financial stability. In this study, through the comparative analysis of the general implementation issues it was established that emerging countries apply all Basel II rules uniformly across all the banking institutions that operate in their territories. Developed countries apply these rules only to large and internationally active banks and because of the diversity of their banking industries, they also apply domestically modified rules to the domestically based banks. For the successful implementation of Basel II, properly planning, devoting bank resources and making necessary legislative amendments are prerequisites for incorporating Basel II into the regulatory framework for any country. The study concludes that the current global financial turmoil continues to pose a threat to the effectiveness of the Basel II rules which are aimed at achieving global financial stability.
- Full Text:
- Date Issued: 2009
Chief executive officer compensation and the effect on company performance in a South African context
- Authors: Bradley, Samuel
- Date: 2012
- Subjects: Chief executive officers -- Salaries, etc. -- South Africa , Compensation management -- South Africa , Wage surveys -- South Africa , Organizational effectiveness -- Evaluation
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:883 , http://hdl.handle.net/10962/d1001637 , Chief executive officers -- Salaries, etc. -- South Africa , Compensation management -- South Africa , Wage surveys -- South Africa , Organizational effectiveness -- Evaluation
- Description: The goal of this research was to determine, in a South African context, whether there is any correlation between chief executive officer compensation and the performance of the company. For the purposes of the research , the compensation of chief executive officers was broken down into three components: salary, bonus and "other" remuneration, while company performance was measured on return on equity, return on assets and earnings per share figures. Studies on this topic have been carried out in other countries, most notably in the United States of America and the United Kingdom. It appears that no research of a similar nature has been carried out in South Africa. Data in respect of the forty largest listed companies in South Africa were collected over a period of five years. The econometric models used for the research were based on models identified in the literature study. The data were then analysed for evidence of a correlation between chief executive officer compensation and the performance of the company. The results of this study indicate that there is no linear relationship between chief executive officer compensation and company performance variables. The econometric models did, however, show correlations between certain variables, taking into account the other predictor variables in the model. Evidence of correlations between age and experience and compensation was also found , which may present potential avenues of research to scholars in the future.
- Full Text:
- Date Issued: 2012
- Authors: Bradley, Samuel
- Date: 2012
- Subjects: Chief executive officers -- Salaries, etc. -- South Africa , Compensation management -- South Africa , Wage surveys -- South Africa , Organizational effectiveness -- Evaluation
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:883 , http://hdl.handle.net/10962/d1001637 , Chief executive officers -- Salaries, etc. -- South Africa , Compensation management -- South Africa , Wage surveys -- South Africa , Organizational effectiveness -- Evaluation
- Description: The goal of this research was to determine, in a South African context, whether there is any correlation between chief executive officer compensation and the performance of the company. For the purposes of the research , the compensation of chief executive officers was broken down into three components: salary, bonus and "other" remuneration, while company performance was measured on return on equity, return on assets and earnings per share figures. Studies on this topic have been carried out in other countries, most notably in the United States of America and the United Kingdom. It appears that no research of a similar nature has been carried out in South Africa. Data in respect of the forty largest listed companies in South Africa were collected over a period of five years. The econometric models used for the research were based on models identified in the literature study. The data were then analysed for evidence of a correlation between chief executive officer compensation and the performance of the company. The results of this study indicate that there is no linear relationship between chief executive officer compensation and company performance variables. The econometric models did, however, show correlations between certain variables, taking into account the other predictor variables in the model. Evidence of correlations between age and experience and compensation was also found , which may present potential avenues of research to scholars in the future.
- Full Text:
- Date Issued: 2012
Voluntary disclosure programmes and tax amnesties: an international appraisal
- Authors: Jaramba, Toddy
- Date: 2014
- Subjects: Tax amnesty -- South Africa , Tax evasion -- South Africa , Investments, Foreign -- Taxation -- South Africa , Tax collection -- South Africa , Tax administration and procedure -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:911 , http://hdl.handle.net/10962/d1015666
- Description: Tax amnesties are government programs that typically allow a short period of time for tax evaders to voluntarily repay previously evaded taxes without being subject to penalties and prosecution that discovery of such tax evasion normally brings. Tax amnesties differ widely in terms of coverage, tax types, and incentives offered. A state’s Voluntary Disclosure Programme is another avenue available to taxpayers to assist them in resolving their state tax delinquencies. This programme is an on-going programme as compared to a tax amnesty, which is there for a limited time period only. The main goal of the research was to describe the tax amnesty and the voluntary disclosure programmes in South Africa and to assess their advantages and disadvantages. This thesis also discussed another form of voluntary disclosure programme, referred to as an Offshore Voluntary Disclosure Programme, which allows taxpayers with unreported foreign bank accounts, and presumably unreported foreign income, to voluntarily disclose their affairs. The study found that, due to tax amnesties, Government raises more tax revenue not only in the short run from collecting overdue taxes but also by bringing former non-filers back into the tax system for the long run. It was also found that, initially short-run revenue brought in from overdue taxes will be positive for the first amnesty and then decline each time the amnesty is offered repeatedly. The reason for the decline in revenue might be that tax amnesties provide incentives for otherwise honest taxpayers to start evading taxes because they will anticipate the offering of future amnesties, thereby weakening tax compliance. The costs associated with amnesty programmes include negative long run revenue impact and also that amnesty programmes reduce compliance by taxpayers in the long-run. In South Africa tax amnesties, especially the voluntary disclosure programme, are likely to be successful since they will increase the revenue yield and also bring non-filers back on the tax rolls.
- Full Text:
- Date Issued: 2014
- Authors: Jaramba, Toddy
- Date: 2014
- Subjects: Tax amnesty -- South Africa , Tax evasion -- South Africa , Investments, Foreign -- Taxation -- South Africa , Tax collection -- South Africa , Tax administration and procedure -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:911 , http://hdl.handle.net/10962/d1015666
- Description: Tax amnesties are government programs that typically allow a short period of time for tax evaders to voluntarily repay previously evaded taxes without being subject to penalties and prosecution that discovery of such tax evasion normally brings. Tax amnesties differ widely in terms of coverage, tax types, and incentives offered. A state’s Voluntary Disclosure Programme is another avenue available to taxpayers to assist them in resolving their state tax delinquencies. This programme is an on-going programme as compared to a tax amnesty, which is there for a limited time period only. The main goal of the research was to describe the tax amnesty and the voluntary disclosure programmes in South Africa and to assess their advantages and disadvantages. This thesis also discussed another form of voluntary disclosure programme, referred to as an Offshore Voluntary Disclosure Programme, which allows taxpayers with unreported foreign bank accounts, and presumably unreported foreign income, to voluntarily disclose their affairs. The study found that, due to tax amnesties, Government raises more tax revenue not only in the short run from collecting overdue taxes but also by bringing former non-filers back into the tax system for the long run. It was also found that, initially short-run revenue brought in from overdue taxes will be positive for the first amnesty and then decline each time the amnesty is offered repeatedly. The reason for the decline in revenue might be that tax amnesties provide incentives for otherwise honest taxpayers to start evading taxes because they will anticipate the offering of future amnesties, thereby weakening tax compliance. The costs associated with amnesty programmes include negative long run revenue impact and also that amnesty programmes reduce compliance by taxpayers in the long-run. In South Africa tax amnesties, especially the voluntary disclosure programme, are likely to be successful since they will increase the revenue yield and also bring non-filers back on the tax rolls.
- Full Text:
- Date Issued: 2014
Value and size investment strategies: evidence from the cross-section of returns in the South African equity market
- Authors: Barnard, Kevin John
- Date: 2013
- Subjects: Financial risk -- South Africa , Saving and investment -- South Africa , Stock exchanges -- South Africa , Investments -- Psychological aspects , Investments -- Decision making , Value premium , Size effect , Rational finance , Behavioural finance , South African equity markets
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:874 , http://hdl.handle.net/10962/d1001606 , Financial risk -- South Africa , Saving and investment -- South Africa , Stock exchanges -- South Africa , Investments -- Psychological aspects , Investments -- Decision making
- Description: Value and size related equity investment strategies are supported by a large body of empirical research that shows a persistent premium, both longitudinally and crosssectionally. However, the competing rational and behavioural finance explanations for the success of these strategies are a subject of debate. The rational explanation is that the premium earned on value shares or shares of small companies can be attributed to higher risk. Behaviouralists argue that such shares are not riskier and attribute the premium to cognitive errors and biases in human decision making. The purpose of this study is to determine, firstly, whether the value and size premium exist in South Africa during the period July 2006 to June 2012, which includes one of the worst equity market crises in history. Secondly, this study sets out to determine whether the premium earned on value and size strategies are adequately explained by the principles of rational finance theory. To provide evidence regarding the existence of the value premium and size effect, returns are analysed, cross-sectionally, on portfolios of shares sorted by value and size. For evidence of a rational explanation, returns are regressed on value and size variables, and the relative riskiness of value and small companies is analysed. The results show evidence of a value premium in portfolios of small companies, but not big companies. The size effect is found not to be statistically significant. While regressions do show significant relationships between value and size variables and returns, these variables are found not to be associated with higher levels of risk. The conclusion is that the evidence does not support a rational, risk based explanation of the returns
- Full Text:
- Date Issued: 2013
- Authors: Barnard, Kevin John
- Date: 2013
- Subjects: Financial risk -- South Africa , Saving and investment -- South Africa , Stock exchanges -- South Africa , Investments -- Psychological aspects , Investments -- Decision making , Value premium , Size effect , Rational finance , Behavioural finance , South African equity markets
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:874 , http://hdl.handle.net/10962/d1001606 , Financial risk -- South Africa , Saving and investment -- South Africa , Stock exchanges -- South Africa , Investments -- Psychological aspects , Investments -- Decision making
- Description: Value and size related equity investment strategies are supported by a large body of empirical research that shows a persistent premium, both longitudinally and crosssectionally. However, the competing rational and behavioural finance explanations for the success of these strategies are a subject of debate. The rational explanation is that the premium earned on value shares or shares of small companies can be attributed to higher risk. Behaviouralists argue that such shares are not riskier and attribute the premium to cognitive errors and biases in human decision making. The purpose of this study is to determine, firstly, whether the value and size premium exist in South Africa during the period July 2006 to June 2012, which includes one of the worst equity market crises in history. Secondly, this study sets out to determine whether the premium earned on value and size strategies are adequately explained by the principles of rational finance theory. To provide evidence regarding the existence of the value premium and size effect, returns are analysed, cross-sectionally, on portfolios of shares sorted by value and size. For evidence of a rational explanation, returns are regressed on value and size variables, and the relative riskiness of value and small companies is analysed. The results show evidence of a value premium in portfolios of small companies, but not big companies. The size effect is found not to be statistically significant. While regressions do show significant relationships between value and size variables and returns, these variables are found not to be associated with higher levels of risk. The conclusion is that the evidence does not support a rational, risk based explanation of the returns
- Full Text:
- Date Issued: 2013
An evaluation of the use of testamentary and Inter vivos trusts as estate-planning vehicles and the development of holistic estate-planning models involving the use of these trusts
- Authors: Naidoo, Loganathan
- Date: 2013
- Subjects: Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa Income tax -- Law and legislation -- South Africa Taxation -- Law and legislation -- South Africa Trusts and trustees -- South Africa Trusts and trustees -- Taxations -- South Africa Estate planning -- South Africa Estates (Law) -- South Africa Administration of estates -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:904 , http://hdl.handle.net/10962/d1008100
- Description: Trusts are subject to multiple forms of legislative regulation dealing with taxation and governance. Trusts were widely used by planners as tax avoidance shelters. Tax legislation was amended to subject trusts, other than special trusts as defined, to the highest income tax rate of forty percent, in terms of section 5(2) of the Income Tax Act, 58 of 1962. The inter vivos trust is also subject to a wide range of anti-avoidance measures, including those contained in sub-sections (3) to (8) of section 7 of the Income Tax Act and Part X of the Eighth Schedule to the Act, as well as the general anti -avoidance measures in section 103. These measures impact negatively on the use of trusts for estate-planning purposes. The research objective was to evaluate the use of testamentary and inter vivos trusts for estate-planning purposes and to develop a holistic estate-planning model incorporating these planning instruments. Both the testamentary trust and the inter vivos trust were evaluated against broad principles of effective estate planning and the taxes and duties applicable to them. The research also reviewed the writings of financial planners on various techniques and models used for estate planning, as wells as case studies documented in the literature. The research developed and evaluated holistic estate-planning models incorporating testamentary trusts and inter vivos trusts, respectively. By neutralizing the effects of various taxes and duties, it was demonstrated that it is possible to develop an estate plan that satisfies most of the requirements of effective estate planning.
- Full Text:
- Date Issued: 2013
- Authors: Naidoo, Loganathan
- Date: 2013
- Subjects: Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa Income tax -- Law and legislation -- South Africa Taxation -- Law and legislation -- South Africa Trusts and trustees -- South Africa Trusts and trustees -- Taxations -- South Africa Estate planning -- South Africa Estates (Law) -- South Africa Administration of estates -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:904 , http://hdl.handle.net/10962/d1008100
- Description: Trusts are subject to multiple forms of legislative regulation dealing with taxation and governance. Trusts were widely used by planners as tax avoidance shelters. Tax legislation was amended to subject trusts, other than special trusts as defined, to the highest income tax rate of forty percent, in terms of section 5(2) of the Income Tax Act, 58 of 1962. The inter vivos trust is also subject to a wide range of anti-avoidance measures, including those contained in sub-sections (3) to (8) of section 7 of the Income Tax Act and Part X of the Eighth Schedule to the Act, as well as the general anti -avoidance measures in section 103. These measures impact negatively on the use of trusts for estate-planning purposes. The research objective was to evaluate the use of testamentary and inter vivos trusts for estate-planning purposes and to develop a holistic estate-planning model incorporating these planning instruments. Both the testamentary trust and the inter vivos trust were evaluated against broad principles of effective estate planning and the taxes and duties applicable to them. The research also reviewed the writings of financial planners on various techniques and models used for estate planning, as wells as case studies documented in the literature. The research developed and evaluated holistic estate-planning models incorporating testamentary trusts and inter vivos trusts, respectively. By neutralizing the effects of various taxes and duties, it was demonstrated that it is possible to develop an estate plan that satisfies most of the requirements of effective estate planning.
- Full Text:
- Date Issued: 2013
An analysis of the possible success of a tax on sugarsweetened beverages in South Africa
- Authors: Mabaso, Bandla Sazi
- Date: 2019
- Subjects: Nutrition -- Government policy -- South Africa , Value-added tax -- South Africa , Obesity -- South Africa -- Prevention , Excise tax -- South Africa , Taxations of articles of consumption -- South Africa , Tobacco -- Taxation -- South Africa , Alcohol -- Taxation -- South Africa , Carbonated beverages -- Taxation -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/68333 , vital:29240
- Description: The increase in obesity is a global crisis that is prevalent in both the developed and developing economies, including South Africa. It endangers the health and threatens the life of many people. Sugar-sweetened beverages have become the key target in the fight against obesity, in preference to other foodstuffs that contain added sugar, because of the poor nutritional value they contain and harm they cause if consumed excessively. The Minister of Finance announced in the 2016 Budget Speech, that a proposed tax on sugar-sweetened beverages would be introduced in South Africa and would be implemented in April 2017, but the anticipated date is now 1 April 2018. The thesis examined the possible success of this proposed tax in South Africa, using as a benchmark the process followed prior to implementing the tax and the experience of selected foreign countries that have implemented the tax, one country subsequently abolishing it, and another country considering implementing it. Additionally, the research analysed the success of the existing excise taxes levied on tobacco and alcohol in South Africa, in attempting to predict the possible success of the proposed tax. The success of the proposed tax is, however, threatened by the emergence of illegal markets that offer the targeted products inexpensively, particularly if similar restrictions and laws do not exist in bordering countries. The research was carried out by means of the analysis of journal articles, information from the selected countries’ revenue authorities’ websites, National Treasury publications, commentaries by experts and publications by professional organisations and firms. Overall, the proposed tax has been successful in curbing obesity and high sugar intake in other countries. Similarly, the excise taxes on tobacco and alcohol have been successful in reducing the consumption of targeted products in South Africa. These successes have been realized through a collaborated effort and employing a multi-faceted approach, including advertising restrictions. Nevertheless, the proposed tax is popularly criticised for its regressive nature and the potential job losses that are associated with it.
- Full Text:
- Date Issued: 2019
- Authors: Mabaso, Bandla Sazi
- Date: 2019
- Subjects: Nutrition -- Government policy -- South Africa , Value-added tax -- South Africa , Obesity -- South Africa -- Prevention , Excise tax -- South Africa , Taxations of articles of consumption -- South Africa , Tobacco -- Taxation -- South Africa , Alcohol -- Taxation -- South Africa , Carbonated beverages -- Taxation -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/68333 , vital:29240
- Description: The increase in obesity is a global crisis that is prevalent in both the developed and developing economies, including South Africa. It endangers the health and threatens the life of many people. Sugar-sweetened beverages have become the key target in the fight against obesity, in preference to other foodstuffs that contain added sugar, because of the poor nutritional value they contain and harm they cause if consumed excessively. The Minister of Finance announced in the 2016 Budget Speech, that a proposed tax on sugar-sweetened beverages would be introduced in South Africa and would be implemented in April 2017, but the anticipated date is now 1 April 2018. The thesis examined the possible success of this proposed tax in South Africa, using as a benchmark the process followed prior to implementing the tax and the experience of selected foreign countries that have implemented the tax, one country subsequently abolishing it, and another country considering implementing it. Additionally, the research analysed the success of the existing excise taxes levied on tobacco and alcohol in South Africa, in attempting to predict the possible success of the proposed tax. The success of the proposed tax is, however, threatened by the emergence of illegal markets that offer the targeted products inexpensively, particularly if similar restrictions and laws do not exist in bordering countries. The research was carried out by means of the analysis of journal articles, information from the selected countries’ revenue authorities’ websites, National Treasury publications, commentaries by experts and publications by professional organisations and firms. Overall, the proposed tax has been successful in curbing obesity and high sugar intake in other countries. Similarly, the excise taxes on tobacco and alcohol have been successful in reducing the consumption of targeted products in South Africa. These successes have been realized through a collaborated effort and employing a multi-faceted approach, including advertising restrictions. Nevertheless, the proposed tax is popularly criticised for its regressive nature and the potential job losses that are associated with it.
- Full Text:
- Date Issued: 2019
A water footprint assessment of dryland pasture based dairy enterprise in the Eastern Cape: a case study
- Authors: Jenje, Paige
- Date: 2017
- Subjects: Water supply, Agricultural -- South Africa , Water supply, Agricultural -- Government policy -- South Africa , Water consumption -- Measurement -- South Africa , Water demand management -- South Africa , Water-supply -- Accounting -- South Africa , Cattle -- Water requirements -- South Africa -- Cast studies
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5362 , vital:20917
- Description: Water scarcity continues to pose a threat to South Africa, with severe water scarcity predicted within the next fifty years. As a result, national interest has been sparked over the development of market based water resource allocation strategies to alleviate pressures on South Africa's freshwater resources, and ensure compliance with the National Water Act. Agriculture is the largest water user internationally and within South Africa, highlighting the importance of improving the water use efficiency within the industry. This study performed a full water footprint assessment (WFA) of a dryland pasture based dairy enterprise in the Eastern Cape. Following the guidelines of the WFA, this study calculated the blue, green and grey water footprints of dryland pasture based dairy production from crop- to-farm gate by assessing the water footprints of pasture production, bought in feed and concentrates, drinking water and servicing water processes over a period of five years. Following the accounting the of the water footprint, economic and environmental sustainability indicators were used along with the incorporation of the Water Risk Filter tool. This revealed that the case study farm was operating efficiently with the enterprise's highest water related risk being governmental regulation. Water footprint accounting results highlighted that green water was largest contributor to the overall water footprint of over 80%, and grey water contributed the least to the water footprint of dryland pasture based dairy production. Economic productivity results indicated that milk production is highly correlated with annual rainfall due to the breeding strategy undertaken by the farm. Results also indicated little correlation between the monthly water footprint and milk production, with the majority of the enterprise's milk production occurring in the last quarter regardless of the water footprint. The study demonstrated the relationship between the water footprint and economic land and water productivity, along with the value of milk to costs ratio which indicated that approximately R1.00 worth of costs generates between R1.80 and R2.06 value of milk. The sustainability indicators suggested that the farm's management of its effluent dam requires attention to meet the Department of Water and Sanitations effluent waste quality guidelines. The overall analysis of the water footprint suggested that the highest water related risk to dryland dairy production was regulatory risk. This risk suggests that the government cannot be relied upon for the management of freshwater resources within the study area, leaving the onus on the individual dairy farmers. As such, farmers should utilise the water footprint to formulate water stewardship programmes which have the potential to influence the regulation and protection of freshwater resources.
- Full Text:
- Date Issued: 2017
- Authors: Jenje, Paige
- Date: 2017
- Subjects: Water supply, Agricultural -- South Africa , Water supply, Agricultural -- Government policy -- South Africa , Water consumption -- Measurement -- South Africa , Water demand management -- South Africa , Water-supply -- Accounting -- South Africa , Cattle -- Water requirements -- South Africa -- Cast studies
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5362 , vital:20917
- Description: Water scarcity continues to pose a threat to South Africa, with severe water scarcity predicted within the next fifty years. As a result, national interest has been sparked over the development of market based water resource allocation strategies to alleviate pressures on South Africa's freshwater resources, and ensure compliance with the National Water Act. Agriculture is the largest water user internationally and within South Africa, highlighting the importance of improving the water use efficiency within the industry. This study performed a full water footprint assessment (WFA) of a dryland pasture based dairy enterprise in the Eastern Cape. Following the guidelines of the WFA, this study calculated the blue, green and grey water footprints of dryland pasture based dairy production from crop- to-farm gate by assessing the water footprints of pasture production, bought in feed and concentrates, drinking water and servicing water processes over a period of five years. Following the accounting the of the water footprint, economic and environmental sustainability indicators were used along with the incorporation of the Water Risk Filter tool. This revealed that the case study farm was operating efficiently with the enterprise's highest water related risk being governmental regulation. Water footprint accounting results highlighted that green water was largest contributor to the overall water footprint of over 80%, and grey water contributed the least to the water footprint of dryland pasture based dairy production. Economic productivity results indicated that milk production is highly correlated with annual rainfall due to the breeding strategy undertaken by the farm. Results also indicated little correlation between the monthly water footprint and milk production, with the majority of the enterprise's milk production occurring in the last quarter regardless of the water footprint. The study demonstrated the relationship between the water footprint and economic land and water productivity, along with the value of milk to costs ratio which indicated that approximately R1.00 worth of costs generates between R1.80 and R2.06 value of milk. The sustainability indicators suggested that the farm's management of its effluent dam requires attention to meet the Department of Water and Sanitations effluent waste quality guidelines. The overall analysis of the water footprint suggested that the highest water related risk to dryland dairy production was regulatory risk. This risk suggests that the government cannot be relied upon for the management of freshwater resources within the study area, leaving the onus on the individual dairy farmers. As such, farmers should utilise the water footprint to formulate water stewardship programmes which have the potential to influence the regulation and protection of freshwater resources.
- Full Text:
- Date Issued: 2017
A critical analysis of the tax consequences of debt reductons, in the context of insolvency, death and the liquidaton of a deceased estate
- Authors: Simango, Samuel
- Date: 2014
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/54464 , vital:26567
- Description: The present research was conducted in an effort to address certain problems and a legal anomaly that is specifically related to the tax treatment of reduced debts stemming from the death or insolvency of natural persons in South Africa. At the beginning of 2013 the National Treasury enacted certain amendments to the debt reduction provisions of the Income Tax Act 58 of 1962 with the intention of streamlining the tax treatment of reduced debts and granting debt relief to financially distressed debtors. In spite of these recent amendments to the provisions of the Income Tax Act, there are certain problems and a legal anomaly which still currently relate to the tax consequences of reduced debts in South Africa. These problems and the legal anomaly are based on the failure of the recent amendments to successfully address debt reduction which arises in the context of the death and/or insolvency of natural persons. The objective of this research was therefore to analyse the tax consequences of reduced debts arising in the context of the death and the insolvency of natural persons and to explain how the problems and legal anomaly associated with these tax consequences can be rectified. The research design was qualitative within the framework of an interpretive paradigm. A mixed methodology approach was followed as identified in the Arthurs Report (1983), namely the interdisciplinary and the doctrinal methodologies. This approach encompassed two legal research methods namely the expository and legal reform research methods. The research explained the underlying nature of the tax consequences of reduced debts arising in the context of the death and the insolvency of natural persons and formulated specific reform measures aimed at remedying the problems and the legal anomaly that currently exist. Two amendments were proposed. It was proposed that the tax liability which arises when debts are reduced through the wills of deceased persons and the reduction of debts stemming from the insolvency of natural persons should be expressly excluded from falling within the ambit of the provisions which give rise to tax consequences whenever debt reduction takes place.
- Full Text:
- Date Issued: 2014
- Authors: Simango, Samuel
- Date: 2014
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/54464 , vital:26567
- Description: The present research was conducted in an effort to address certain problems and a legal anomaly that is specifically related to the tax treatment of reduced debts stemming from the death or insolvency of natural persons in South Africa. At the beginning of 2013 the National Treasury enacted certain amendments to the debt reduction provisions of the Income Tax Act 58 of 1962 with the intention of streamlining the tax treatment of reduced debts and granting debt relief to financially distressed debtors. In spite of these recent amendments to the provisions of the Income Tax Act, there are certain problems and a legal anomaly which still currently relate to the tax consequences of reduced debts in South Africa. These problems and the legal anomaly are based on the failure of the recent amendments to successfully address debt reduction which arises in the context of the death and/or insolvency of natural persons. The objective of this research was therefore to analyse the tax consequences of reduced debts arising in the context of the death and the insolvency of natural persons and to explain how the problems and legal anomaly associated with these tax consequences can be rectified. The research design was qualitative within the framework of an interpretive paradigm. A mixed methodology approach was followed as identified in the Arthurs Report (1983), namely the interdisciplinary and the doctrinal methodologies. This approach encompassed two legal research methods namely the expository and legal reform research methods. The research explained the underlying nature of the tax consequences of reduced debts arising in the context of the death and the insolvency of natural persons and formulated specific reform measures aimed at remedying the problems and the legal anomaly that currently exist. Two amendments were proposed. It was proposed that the tax liability which arises when debts are reduced through the wills of deceased persons and the reduction of debts stemming from the insolvency of natural persons should be expressly excluded from falling within the ambit of the provisions which give rise to tax consequences whenever debt reduction takes place.
- Full Text:
- Date Issued: 2014
Attitudes to affirmative action and the perceived impact of affirmative action programmes in the South African business environment : a comparative study based on race and gender
- Authors: Wright, Sarah-Ann L
- Date: 1994
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:3250 , http://hdl.handle.net/10962/d1015715
- Description: Affirmative action is a sensitive and controversial topic evoking a host of emotional reactions regarding tokenism, reverse discrimination, lowering of standards, quota systems and a disregard for meritocracy (Gatherer & Erikson, 1992). It is also a topic receiving considerable attention in the context of a changing South Africa and will be one of the first steps taken in the labour arena under a new government (Charoux, 1991 ). The goals of the research were firstly, to detail and compare the attitudes of men and women, black and white to affirmative action and secondly, to examine the perceived impact of an affirmative action programme on beneficiaries as well as non-beneficiaries. The research was of a quantitative and qualitative nature, so as to provide the scope and depth desired in such an investigation. A survey was conducted using the data collection techniques of a mail questionnaire (quantitative focus) and individual in-depth interviews (qualitative focus). A pilot study was conducted. The majority of the questions in the questionnaire conformed to the conventions of the Likert Scale (Oppenheim, 1992) and data was analysed using percentile frequencies. Data from the interviews was analysed using the qualitative methods of noting themes and patterns, and clustering as proposed by Miles and Hubem1an (1984). The research was conducted in one large organisation in the infomation services industry, situated in the PWV area. Four key sample groups of white men, white women, black men and black women were used. The results of the research indicate that respondents perceive affirmative action as a policy to primarily address the educational disadvantages of black people in South Africa. Initial attitudes to affirmative action reflected a negative orientation amongst whites but a positive orientation amongst blacks. However, probing into the issues indicated that whilst there is an acceptance of the philosophy of and the need for affirmative action for black people, disagreement existed over which implementation methods of affirmative action (preferential treatment and quota systems) were acceptable and at what interfaces (hiring, training and development, promotion), implementation was acceptable. Attitudes on these various issues were often not divided along racial or gender lines and considerable divergence of attitudes also existed within the sample groups. Gender in affirmative action received less consideration by all four sample groups. Results also indicate that beneficiaries of affirmative action do not perceive affirmative action policies and programmes as stigmatising or negatively affecting their self-esteem. Nonbeneficiaries communicated that affirmative action could result in white resentment if blacks benefit at the expense of whites. Low levels of resentment were evident in the research. The organisation's affirmative action programme was seen to be ineffective due to the lack of communication about the programme, no evidence of its progress in terms of significant representation of blacks at senior levels in company XXX and the inequities that were seen to be still pervading the organisation.
- Full Text:
- Date Issued: 1994
- Authors: Wright, Sarah-Ann L
- Date: 1994
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:3250 , http://hdl.handle.net/10962/d1015715
- Description: Affirmative action is a sensitive and controversial topic evoking a host of emotional reactions regarding tokenism, reverse discrimination, lowering of standards, quota systems and a disregard for meritocracy (Gatherer & Erikson, 1992). It is also a topic receiving considerable attention in the context of a changing South Africa and will be one of the first steps taken in the labour arena under a new government (Charoux, 1991 ). The goals of the research were firstly, to detail and compare the attitudes of men and women, black and white to affirmative action and secondly, to examine the perceived impact of an affirmative action programme on beneficiaries as well as non-beneficiaries. The research was of a quantitative and qualitative nature, so as to provide the scope and depth desired in such an investigation. A survey was conducted using the data collection techniques of a mail questionnaire (quantitative focus) and individual in-depth interviews (qualitative focus). A pilot study was conducted. The majority of the questions in the questionnaire conformed to the conventions of the Likert Scale (Oppenheim, 1992) and data was analysed using percentile frequencies. Data from the interviews was analysed using the qualitative methods of noting themes and patterns, and clustering as proposed by Miles and Hubem1an (1984). The research was conducted in one large organisation in the infomation services industry, situated in the PWV area. Four key sample groups of white men, white women, black men and black women were used. The results of the research indicate that respondents perceive affirmative action as a policy to primarily address the educational disadvantages of black people in South Africa. Initial attitudes to affirmative action reflected a negative orientation amongst whites but a positive orientation amongst blacks. However, probing into the issues indicated that whilst there is an acceptance of the philosophy of and the need for affirmative action for black people, disagreement existed over which implementation methods of affirmative action (preferential treatment and quota systems) were acceptable and at what interfaces (hiring, training and development, promotion), implementation was acceptable. Attitudes on these various issues were often not divided along racial or gender lines and considerable divergence of attitudes also existed within the sample groups. Gender in affirmative action received less consideration by all four sample groups. Results also indicate that beneficiaries of affirmative action do not perceive affirmative action policies and programmes as stigmatising or negatively affecting their self-esteem. Nonbeneficiaries communicated that affirmative action could result in white resentment if blacks benefit at the expense of whites. Low levels of resentment were evident in the research. The organisation's affirmative action programme was seen to be ineffective due to the lack of communication about the programme, no evidence of its progress in terms of significant representation of blacks at senior levels in company XXX and the inequities that were seen to be still pervading the organisation.
- Full Text:
- Date Issued: 1994
Exploring job search and the causes of endogenous unemployment: evidence from Duncan Village, South Africa
- Authors: Duff, Patrick Alexander
- Date: 2009
- Subjects: Unemployment , Unemployment -- Social aspects -- South Africa -- East London -- Duncan Village , Job hunting -- South Africa -- East London -- Duncan Village , Labor market -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: vital:1026
- Description: Despite high rates of unemployment in South Africa, there is little consensus about its origins and solutions to the problem. Job search (how and when people search for work)is one aspect of the unemployment problem. Job search is shown to be a complex process strongly linked to the endogenous structure of the labour market. The flaws in traditional methods (theoretical and measurement) highlight this. Using data from a tailor-made survey in Duncan Village (a peri-urban area in Buffalo City, South Africa) the research examines factors that influence the effectiveness of job search. The results show that mode of search (how people look for work) is used as a signal by employers. Degrees of success are stratified amongst searchers using either ‘word of mouth’, place-to-place or formal modes of search. The thesis provides a method-test to reveal a complex body of evidence that has yet to be fully explored by practitioners in this field.
- Full Text:
- Date Issued: 2009
- Authors: Duff, Patrick Alexander
- Date: 2009
- Subjects: Unemployment , Unemployment -- Social aspects -- South Africa -- East London -- Duncan Village , Job hunting -- South Africa -- East London -- Duncan Village , Labor market -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: vital:1026
- Description: Despite high rates of unemployment in South Africa, there is little consensus about its origins and solutions to the problem. Job search (how and when people search for work)is one aspect of the unemployment problem. Job search is shown to be a complex process strongly linked to the endogenous structure of the labour market. The flaws in traditional methods (theoretical and measurement) highlight this. Using data from a tailor-made survey in Duncan Village (a peri-urban area in Buffalo City, South Africa) the research examines factors that influence the effectiveness of job search. The results show that mode of search (how people look for work) is used as a signal by employers. Degrees of success are stratified amongst searchers using either ‘word of mouth’, place-to-place or formal modes of search. The thesis provides a method-test to reveal a complex body of evidence that has yet to be fully explored by practitioners in this field.
- Full Text:
- Date Issued: 2009
Macroeconomic determinants of stock market behaviour in South Africa
- Authors: Junkin, Kyle
- Date: 2012
- Subjects: Stocks -- Prices -- South Africa Macroeconomics Risk management -- South Africa Stock exchanges -- South Africa Interest rates -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1016 , http://hdl.handle.net/10962/d1002751
- Description: This study investigates whether stock prices in South Africa are influenced by macroeconomic variables, and furthermore, the effects of financial crises on stock prices. The relationship between stock prices and the macroeconomy is a particularly important issue for investors, since a thorough understanding of such a relationship is likely to yield profitable or risk mitigating opportunities. Using monthly data for the period 1995 to 2010 the study focused at a macro level using the FTSE/JSE All Share Index, and at a micro level using sector indices. These included the construction and materials, financial, food producers’, general retailers, industrial, mining and pharmaceuticals indices. The Johansen and Juselius (1990) multivariate cointegration approach was employed, along with impulse response and variance decomposition tests to address the issue. The results showed that macroeconomic variables do have a significant influence on stock prices in South Africa. Also, the influences of these variables were found to have an inconsistent effect across the sectors under investigation. For example, inflation was found to negatively influence the All Share Index, but impacted the industrial index positively. These inconsistent influences on the various sectors were seen to have important diversification implications for investors. The impact of past financial crises proved to be significant on certain indices, however, indices such as that of the pharmaceuticals sector was found to be largely unaffected by such crises. The findings of the study were discussed through an investor’s perspective, and recommendations on investment decisions were given. The limitations of the study were such that certain results may have been influenced by a mis-specification of variables, particularly the Treasury bill rate.
- Full Text:
- Date Issued: 2012
- Authors: Junkin, Kyle
- Date: 2012
- Subjects: Stocks -- Prices -- South Africa Macroeconomics Risk management -- South Africa Stock exchanges -- South Africa Interest rates -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1016 , http://hdl.handle.net/10962/d1002751
- Description: This study investigates whether stock prices in South Africa are influenced by macroeconomic variables, and furthermore, the effects of financial crises on stock prices. The relationship between stock prices and the macroeconomy is a particularly important issue for investors, since a thorough understanding of such a relationship is likely to yield profitable or risk mitigating opportunities. Using monthly data for the period 1995 to 2010 the study focused at a macro level using the FTSE/JSE All Share Index, and at a micro level using sector indices. These included the construction and materials, financial, food producers’, general retailers, industrial, mining and pharmaceuticals indices. The Johansen and Juselius (1990) multivariate cointegration approach was employed, along with impulse response and variance decomposition tests to address the issue. The results showed that macroeconomic variables do have a significant influence on stock prices in South Africa. Also, the influences of these variables were found to have an inconsistent effect across the sectors under investigation. For example, inflation was found to negatively influence the All Share Index, but impacted the industrial index positively. These inconsistent influences on the various sectors were seen to have important diversification implications for investors. The impact of past financial crises proved to be significant on certain indices, however, indices such as that of the pharmaceuticals sector was found to be largely unaffected by such crises. The findings of the study were discussed through an investor’s perspective, and recommendations on investment decisions were given. The limitations of the study were such that certain results may have been influenced by a mis-specification of variables, particularly the Treasury bill rate.
- Full Text:
- Date Issued: 2012
Organisational leaders' perceptions of the challenges and constraints of the leadership development of Blacks in South African private organisations
- Authors: Nyamuda, Paul Andrew
- Date: 2000
- Subjects: Leadership , Black people -- South Africa , Black people -- Employment -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:3033 , http://hdl.handle.net/10962/d1002542 , Leadership , Black people -- South Africa , Black people -- Employment -- South Africa
- Description: In recent years, it has become clear that a lot of corporate collapse can be traced down to poor leadership. As more and more black executives are climbing the corporate ladder, it is becoming all the more necessary to explore how their effective leadership development can occur with private organisations in South Africa. There are many challenges and constraints associated with the leadership development of these executives. This can be expected as they are entering an environment which has been largely white-dominated. As a result they find themselves facing the challenges of succeeding amidst negative perceptions they have experienced from their superiors and subtle pressures from subordinates. Therefore, it can only be expected that if organisations are to maintain a competitive advantage they need to understand how to effectively develop this new breed of leaders. Hence, the researcher has used a qualitative approach to investigate the complexities of the experiences of black executives in private organisations. In terms of the theoretical framework, the research focuses on some of the new approaches to leadership. It was discovered that leadership development is essentially a process that goes beyond mere training sessions, and largely involves the relationships one has within the organisation. This involves relationships with superiors, peers, and subordinates. The research indicates that if these relationships are managed effectively, leadership development is enhanced. Whilst the role of formal training programs appeared somewhat downplayed, it was clear that these programs had a strong role in terms of their psychological impact on participants. They certainly affected their perception of the organisation and their own self-efficacy. The research, therefore illustrates how there are a variety of individual and organisational attributes that form a basis for effective leadership development of blacks in private organisations. The researcher argues that if these are implemented, organisational well-being is enhanced.
- Full Text:
- Date Issued: 2000
- Authors: Nyamuda, Paul Andrew
- Date: 2000
- Subjects: Leadership , Black people -- South Africa , Black people -- Employment -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:3033 , http://hdl.handle.net/10962/d1002542 , Leadership , Black people -- South Africa , Black people -- Employment -- South Africa
- Description: In recent years, it has become clear that a lot of corporate collapse can be traced down to poor leadership. As more and more black executives are climbing the corporate ladder, it is becoming all the more necessary to explore how their effective leadership development can occur with private organisations in South Africa. There are many challenges and constraints associated with the leadership development of these executives. This can be expected as they are entering an environment which has been largely white-dominated. As a result they find themselves facing the challenges of succeeding amidst negative perceptions they have experienced from their superiors and subtle pressures from subordinates. Therefore, it can only be expected that if organisations are to maintain a competitive advantage they need to understand how to effectively develop this new breed of leaders. Hence, the researcher has used a qualitative approach to investigate the complexities of the experiences of black executives in private organisations. In terms of the theoretical framework, the research focuses on some of the new approaches to leadership. It was discovered that leadership development is essentially a process that goes beyond mere training sessions, and largely involves the relationships one has within the organisation. This involves relationships with superiors, peers, and subordinates. The research indicates that if these relationships are managed effectively, leadership development is enhanced. Whilst the role of formal training programs appeared somewhat downplayed, it was clear that these programs had a strong role in terms of their psychological impact on participants. They certainly affected their perception of the organisation and their own self-efficacy. The research, therefore illustrates how there are a variety of individual and organisational attributes that form a basis for effective leadership development of blacks in private organisations. The researcher argues that if these are implemented, organisational well-being is enhanced.
- Full Text:
- Date Issued: 2000
A review of generalized linear models for count data with emphasis on current geospatial procedures
- Authors: Michell, Justin Walter
- Date: 2016
- Subjects: Spatial analysis (Statistics) , Bayesian statistical decision theory , Geospatial data , Malaria -- Botswana -- Statistics , Malaria -- Botswana -- Research -- Statistical methods
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:5582 , http://hdl.handle.net/10962/d1019989
- Description: Analytical problems caused by over-fitting, confounding and non-independence in the data is a major challenge for variable selection. As more variables are tested against a certain data set, there is a greater risk that some will explain the data merely by chance, but will fail to explain new data. The main aim of this study is to employ a systematic and practicable variable selection process for the spatial analysis and mapping of historical malaria risk in Botswana using data collected from the MARA (Mapping Malaria Risk in Africa) project and environmental and climatic datasets from various sources. Details of how a spatial database is compiled for a statistical analysis to proceed is provided. The automation of the entire process is also explored. The final bayesian spatial model derived from the non-spatial variable selection procedure using Markov Chain Monte Carlo simulation was fitted to the data. Winter temperature had the greatest effect of malaria prevalence in Botswana. Summer rainfall, maximum temperature of the warmest month, annual range of temperature, altitude and distance to closest water source were also significantly associated with malaria prevalence in the final spatial model after accounting for spatial correlation. Using this spatial model malaria prevalence at unobserved locations was predicted, producing a smooth risk map covering Botswana. The automation of both compiling the spatial database and the variable selection procedure proved challenging and could only be achieved in parts of the process. The non-spatial selection procedure proved practical and was able to identify stable explanatory variables and provide an objective means for selecting one variable over another, however ultimately it was not entirely successful due to the fact that a unique set of spatial variables could not be selected.
- Full Text:
- Date Issued: 2016
- Authors: Michell, Justin Walter
- Date: 2016
- Subjects: Spatial analysis (Statistics) , Bayesian statistical decision theory , Geospatial data , Malaria -- Botswana -- Statistics , Malaria -- Botswana -- Research -- Statistical methods
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:5582 , http://hdl.handle.net/10962/d1019989
- Description: Analytical problems caused by over-fitting, confounding and non-independence in the data is a major challenge for variable selection. As more variables are tested against a certain data set, there is a greater risk that some will explain the data merely by chance, but will fail to explain new data. The main aim of this study is to employ a systematic and practicable variable selection process for the spatial analysis and mapping of historical malaria risk in Botswana using data collected from the MARA (Mapping Malaria Risk in Africa) project and environmental and climatic datasets from various sources. Details of how a spatial database is compiled for a statistical analysis to proceed is provided. The automation of the entire process is also explored. The final bayesian spatial model derived from the non-spatial variable selection procedure using Markov Chain Monte Carlo simulation was fitted to the data. Winter temperature had the greatest effect of malaria prevalence in Botswana. Summer rainfall, maximum temperature of the warmest month, annual range of temperature, altitude and distance to closest water source were also significantly associated with malaria prevalence in the final spatial model after accounting for spatial correlation. Using this spatial model malaria prevalence at unobserved locations was predicted, producing a smooth risk map covering Botswana. The automation of both compiling the spatial database and the variable selection procedure proved challenging and could only be achieved in parts of the process. The non-spatial selection procedure proved practical and was able to identify stable explanatory variables and provide an objective means for selecting one variable over another, however ultimately it was not entirely successful due to the fact that a unique set of spatial variables could not be selected.
- Full Text:
- Date Issued: 2016
The role of bank finance in small firm growth : a case study
- Authors: Musengi, Sandra
- Date: 2003
- Subjects: Banks and banking -- South Africa , Finance -- South Africa , Small business -- South Africa -- Finance , Small business -- South Africa -- Growth -- Case studies , Entrepreneurship -- South Africa , New business enterprises -- South Africa , Bank loans -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1176 , http://hdl.handle.net/10962/d1002793 , Banks and banking -- South Africa , Finance -- South Africa , Small business -- South Africa -- Finance , Small business -- South Africa -- Growth -- Case studies , Entrepreneurship -- South Africa , New business enterprises -- South Africa , Bank loans -- South Africa
- Description: The debate concerning small firm access to finance continues. The proliferation of research of the issue underlines the importance attached in promoting a strong entrepreneurial culture within a country. Small firms are significant to economic growth if they are growing. Central to this significance is ascertaining the role of finance and in particular bank finance in accelerating small growth potential. The case study, through its ontological, epistemological and methodological position, draws on a document review and interview material from small firm owners and key informants to explore the role of bank finance in small firm growth. Case study evidence reveals that small firm owners do not intend to finance firm growth with bank finance but prefer to finance growth with internally generated funds. The owners indicate that non-financial and behavioural factors, such as, maintaining decision-making control, experience accessing bank finance, the perception of the banking relationship and growth aspirations of owners may be more important in dertermining the finance structure for firm growth. From the bank's perspective, findings suggest that risk assessment, financial viability of the enterprise and provision of collateral are more important in the lending decisions; findings supported by an analysis of selected documents. The small sample of small firm owners, bank representatives, experts and documents makes it difficult to generalize the findings. However, the findings are significant because exploring the issue from different perspectives presents invaluable insights, which can be investigated further to assist small firm owners, to develop finance products geared for small firm operations, and in the development of the knowledge base on finance-related issues in the South African context.
- Full Text:
- Date Issued: 2003
- Authors: Musengi, Sandra
- Date: 2003
- Subjects: Banks and banking -- South Africa , Finance -- South Africa , Small business -- South Africa -- Finance , Small business -- South Africa -- Growth -- Case studies , Entrepreneurship -- South Africa , New business enterprises -- South Africa , Bank loans -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1176 , http://hdl.handle.net/10962/d1002793 , Banks and banking -- South Africa , Finance -- South Africa , Small business -- South Africa -- Finance , Small business -- South Africa -- Growth -- Case studies , Entrepreneurship -- South Africa , New business enterprises -- South Africa , Bank loans -- South Africa
- Description: The debate concerning small firm access to finance continues. The proliferation of research of the issue underlines the importance attached in promoting a strong entrepreneurial culture within a country. Small firms are significant to economic growth if they are growing. Central to this significance is ascertaining the role of finance and in particular bank finance in accelerating small growth potential. The case study, through its ontological, epistemological and methodological position, draws on a document review and interview material from small firm owners and key informants to explore the role of bank finance in small firm growth. Case study evidence reveals that small firm owners do not intend to finance firm growth with bank finance but prefer to finance growth with internally generated funds. The owners indicate that non-financial and behavioural factors, such as, maintaining decision-making control, experience accessing bank finance, the perception of the banking relationship and growth aspirations of owners may be more important in dertermining the finance structure for firm growth. From the bank's perspective, findings suggest that risk assessment, financial viability of the enterprise and provision of collateral are more important in the lending decisions; findings supported by an analysis of selected documents. The small sample of small firm owners, bank representatives, experts and documents makes it difficult to generalize the findings. However, the findings are significant because exploring the issue from different perspectives presents invaluable insights, which can be investigated further to assist small firm owners, to develop finance products geared for small firm operations, and in the development of the knowledge base on finance-related issues in the South African context.
- Full Text:
- Date Issued: 2003
The influence of organisational culture on a high commitment work system and organisational commitment : the case of a Chinese multinational corporation in South Africa
- Authors: Mabuza, Linda Tengetile
- Date: 2015
- Subjects: Corporate culture -- South Africa , Corporate culture -- Cross-cultural studies , International business enterprises -- South Africa , Investments, Chinese -- South Africa , Organizational commitment -- South Africa , Performance -- Management , Host countries (Business) , Personnel management -- South Africa , South Africa -- Foreign economic relations -- China
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1205 , http://hdl.handle.net/10962/d1017768
- Description: Chinese presence in Africa has been rapidly increasing in the past few years and has been speculated to be mainly due to China seeking Africa’s political alliance and access to Africa’s natural resources and growing consumer markets. The growing presence of Chinese organisations in Africa, however, has not been without its challenges. In particular, Chinese multinational corporations (MNCs) in search of consumer markets in Africa have been cited as facing human resource (HR) challenges which may affect their organisational performance. In this regard, literature on human resource management has already established the important role of organisational culture, HR practices and organisational commitment in enabling organisations to achieve superior organisational performance. Given the fact that there is currently little research knowledge of Chinese presence in Africa at the organisational level, this research aimed to contribute empirical knowledge to the growing body of research in this area. Specifically, the main purpose of this research was to examine how the organisational culture of a Chinese MNC’s South African subsidiary has shaped the nature of its high commitment work system (HCWS) and to assess the consequences thereof on organisational commitment. In alignment with the phenomenological paradigm, the research applied a descriptive and explanatory case study methodology in order to generate rich, qualitative data which was required for in-depth descriptions and to uncover the underlying interactions of the researched phenomena at the subsidiary. The selected case for the research was, therefore, a Chinese MNC operating in the personal computer (PC) industry, which had expanded its operations to South Africa in order to reach Africa’s growing consumer markets. In particular, the South African subsidiary served as a PC sales and distribution organisation for the Chinese MNC. There were about 40 employees at the subsidiary who were all South African employees. Semi-structured, in-depth interviews were conducted with twelve employees from different job functions and across different job levels. Data collection was guided by the theoretical frameworks by Cameron and Freeman (1991) for organisational culture and Xiao and Bjorkman (2006) for the HCWS and organisational commitment. The data collected from interviews was then analysed through a qualitative, content analysis process. The findings of the research thus pointed to the market culture as the dominant organisational culture type at the South African subsidiary of the Chinese MNC; characteristics of the adhocracy and clan cultures were also discovered. The externally oriented market culture was found to be the most relevant for the high performance and market leadership aspirations of the subsidiary. The market culture also appears to be the most appropriate organisational culture that would enable the subsidiary to deal with the competitive nature of the PC industry. Furthermore, it was found that certain cultural values emphasised by the Confucian and Ubuntu value systems could have had a part to play in the formation of the subsidiary’s organisational culture. The market culture was also found to have had the greatest influence in shaping the primarily performance oriented HCWS practices. Of the investigated HR practices at the subsidiary, all were found to be consistent with HCWS practices, with the exception of ownership practices and the performance appraisal system. Finally, although there were generally high levels of organisational commitment reported at the subsidiary, other job and organisational context factors besides the HCWS practices were found to be the major contributors to those feelings of organisational commitment. By investigating the organisational culture, HCWS and organisational commitment of a Chinese MNC in South Africa, this research has added to the body of knowledge concerning the growing presence of Chinese organisations in Africa. Based on the empirical findings of this study, several recommendations have been made in an attempt to assist the Chinese MNC manage the organisational commitment of its South African employees towards superior organisational performance.
- Full Text:
- Date Issued: 2015
- Authors: Mabuza, Linda Tengetile
- Date: 2015
- Subjects: Corporate culture -- South Africa , Corporate culture -- Cross-cultural studies , International business enterprises -- South Africa , Investments, Chinese -- South Africa , Organizational commitment -- South Africa , Performance -- Management , Host countries (Business) , Personnel management -- South Africa , South Africa -- Foreign economic relations -- China
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1205 , http://hdl.handle.net/10962/d1017768
- Description: Chinese presence in Africa has been rapidly increasing in the past few years and has been speculated to be mainly due to China seeking Africa’s political alliance and access to Africa’s natural resources and growing consumer markets. The growing presence of Chinese organisations in Africa, however, has not been without its challenges. In particular, Chinese multinational corporations (MNCs) in search of consumer markets in Africa have been cited as facing human resource (HR) challenges which may affect their organisational performance. In this regard, literature on human resource management has already established the important role of organisational culture, HR practices and organisational commitment in enabling organisations to achieve superior organisational performance. Given the fact that there is currently little research knowledge of Chinese presence in Africa at the organisational level, this research aimed to contribute empirical knowledge to the growing body of research in this area. Specifically, the main purpose of this research was to examine how the organisational culture of a Chinese MNC’s South African subsidiary has shaped the nature of its high commitment work system (HCWS) and to assess the consequences thereof on organisational commitment. In alignment with the phenomenological paradigm, the research applied a descriptive and explanatory case study methodology in order to generate rich, qualitative data which was required for in-depth descriptions and to uncover the underlying interactions of the researched phenomena at the subsidiary. The selected case for the research was, therefore, a Chinese MNC operating in the personal computer (PC) industry, which had expanded its operations to South Africa in order to reach Africa’s growing consumer markets. In particular, the South African subsidiary served as a PC sales and distribution organisation for the Chinese MNC. There were about 40 employees at the subsidiary who were all South African employees. Semi-structured, in-depth interviews were conducted with twelve employees from different job functions and across different job levels. Data collection was guided by the theoretical frameworks by Cameron and Freeman (1991) for organisational culture and Xiao and Bjorkman (2006) for the HCWS and organisational commitment. The data collected from interviews was then analysed through a qualitative, content analysis process. The findings of the research thus pointed to the market culture as the dominant organisational culture type at the South African subsidiary of the Chinese MNC; characteristics of the adhocracy and clan cultures were also discovered. The externally oriented market culture was found to be the most relevant for the high performance and market leadership aspirations of the subsidiary. The market culture also appears to be the most appropriate organisational culture that would enable the subsidiary to deal with the competitive nature of the PC industry. Furthermore, it was found that certain cultural values emphasised by the Confucian and Ubuntu value systems could have had a part to play in the formation of the subsidiary’s organisational culture. The market culture was also found to have had the greatest influence in shaping the primarily performance oriented HCWS practices. Of the investigated HR practices at the subsidiary, all were found to be consistent with HCWS practices, with the exception of ownership practices and the performance appraisal system. Finally, although there were generally high levels of organisational commitment reported at the subsidiary, other job and organisational context factors besides the HCWS practices were found to be the major contributors to those feelings of organisational commitment. By investigating the organisational culture, HCWS and organisational commitment of a Chinese MNC in South Africa, this research has added to the body of knowledge concerning the growing presence of Chinese organisations in Africa. Based on the empirical findings of this study, several recommendations have been made in an attempt to assist the Chinese MNC manage the organisational commitment of its South African employees towards superior organisational performance.
- Full Text:
- Date Issued: 2015
An analysis, from a South African case law perspective, of the deductibility of losses due to embezzlement, fraud, theft, damages and compensation
- Authors: Jachi, Adelaide Gamuchirai
- Date: 2018
- Subjects: South Africa. Income Tax Act, 1962 , Tax deductions -- South Africa , Taxation -- Law and legislation -- South Africa , Tax courts -- South Africa , Tax administration and procedure -- South Africa , Tax accounting -- South Africa , Income tax deductions for losses -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/60855 , vital:27846
- Description: When calculating the income tax payable for a year of assessment, a taxpayer deducts from his or her or its income, allowable deductions in terms of the preamble to section 11 and section 11(a) as read with section 23(g) of the Income Tax Act, 58 of 1962. Amongst the expenditure and losses incurred by a taxpayer during a year of assessment, a claim may be sought for the deduction of losses incurred due to embezzlement, fraud and theft as well as damages and compensation. The requirements of the preamble and section 11(a) include the requirement that expenditure and losses must be incurred “in the production of the income”. Losses incurred due to defalcations, as well as expenditure on damages and compensation must satisfy this requirement to be allowed as deductions. The objective of the research was to analyse the judicial decisions dealing with “in the production of the income” in granting a deduction for income tax purposes in cases dealing with embezzlement, fraud and theft, and damages and compensation, to establish why the courts grant or disallow the deduction of expenditure and losses. A doctrinal research methodology was applied to the research. The provisions of the Income Tax Act, relevant case law relating to embezzlement, fraud and theft, and damages and compensation, and the contributions of the revenue authority and tax experts in articles of accredited journals, textbooks and other writings were analysed. The major conclusions drawn from the research were that losses due to defalcations are regarded as having been incurred “in the production of the income” if the taxpayer discharges the onus of proof that the risk of the act leading to misappropriation is an incidental risk of the business. Expenditure on damages and compensation is deductible provided the expense is attached to the performance of a business operation bona fide performed for the purpose of earning income and the expense is so closely connected with the business operation as to be regarded as part of the cost of performing it. Where negligence is attached to an expense or loss, the South African courts have held that negligence does not increase the likelihood of disallowing an expense or loss as not having been incurred “in the production of the income”.
- Full Text:
- Date Issued: 2018
- Authors: Jachi, Adelaide Gamuchirai
- Date: 2018
- Subjects: South Africa. Income Tax Act, 1962 , Tax deductions -- South Africa , Taxation -- Law and legislation -- South Africa , Tax courts -- South Africa , Tax administration and procedure -- South Africa , Tax accounting -- South Africa , Income tax deductions for losses -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/60855 , vital:27846
- Description: When calculating the income tax payable for a year of assessment, a taxpayer deducts from his or her or its income, allowable deductions in terms of the preamble to section 11 and section 11(a) as read with section 23(g) of the Income Tax Act, 58 of 1962. Amongst the expenditure and losses incurred by a taxpayer during a year of assessment, a claim may be sought for the deduction of losses incurred due to embezzlement, fraud and theft as well as damages and compensation. The requirements of the preamble and section 11(a) include the requirement that expenditure and losses must be incurred “in the production of the income”. Losses incurred due to defalcations, as well as expenditure on damages and compensation must satisfy this requirement to be allowed as deductions. The objective of the research was to analyse the judicial decisions dealing with “in the production of the income” in granting a deduction for income tax purposes in cases dealing with embezzlement, fraud and theft, and damages and compensation, to establish why the courts grant or disallow the deduction of expenditure and losses. A doctrinal research methodology was applied to the research. The provisions of the Income Tax Act, relevant case law relating to embezzlement, fraud and theft, and damages and compensation, and the contributions of the revenue authority and tax experts in articles of accredited journals, textbooks and other writings were analysed. The major conclusions drawn from the research were that losses due to defalcations are regarded as having been incurred “in the production of the income” if the taxpayer discharges the onus of proof that the risk of the act leading to misappropriation is an incidental risk of the business. Expenditure on damages and compensation is deductible provided the expense is attached to the performance of a business operation bona fide performed for the purpose of earning income and the expense is so closely connected with the business operation as to be regarded as part of the cost of performing it. Where negligence is attached to an expense or loss, the South African courts have held that negligence does not increase the likelihood of disallowing an expense or loss as not having been incurred “in the production of the income”.
- Full Text:
- Date Issued: 2018
An investigation into the factors that influence the success of small business in Port Elizabeth
- Authors: Wilmot, Chloé Margot
- Date: 2013
- Subjects: Small business -- South Africa -- Port Elizabeth Job creation -- South Africa Entrepreneurship -- South Africa Success in business -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1162 , http://hdl.handle.net/10962/d1001629
- Description: South Africa has one of the highest unemployment rates in the world, currently 23.90%. One way for the government and policy-makers of South Africa to address this dire statistic is through the fostering and promotion of entrepreneurship and small business creation. The benefits of entrepreneurship are numerous and can include: increasing a country’s productivity, enhancing the welfare and well-being of its citizens, reducing emigration rates, improving economic development and perhaps, most importantly, increasing employment rates. Worldwide, small businesses within the private sector have become indispensable to sustainable job creation and therefore it is of the utmost importance that small businesses in any economy develop, grow and succeed. Despite the fact that research pertaining to small businesses has increased over the years, little empirical evidence has been established. In particular, research into what makes small businesses successful has been limited. Entrepreneurial activity in South Africa remains less than ideal and therefore it is appropriate that research into the success factors of small businesses in South Africa be investigated. Furthermore, the survival of South African small businesses beyond four to five years of being in operation is estimated at only 20.00%. It is evident that a lack of knowledge exists and with respect to this research the factors found to be the most common determinants of success for small businesses in Port Elizabeth were determined and investigated. Convenience- and snowball sampling techniques were used to identify potential participants. In total 43 usable questionnaires were returned. Methodological triangulation was used to analyse the data, according to descriptive- and inferential statistics, as well as content analysis. This being so, the research was conducted within two paradigms, primarily, the positivist research paradigm and also the phenomenological research paradigm. The key findings of this study indicate personal factors to be the most important success factor group, while the environmental success factor group is considered the least important. The most important factors attributable to the success of participants’ small businesses include: maintaining good customer services skills and relationships; having a strong commitment to product/service quality; and having honest employees with sound professional ii knowledge and a positive morale. The least important success factors include: trade exhibitions and business fairs; small business legislation; and industry structure and competition. Finally, the hypothesis tests indicate that significant differences only exist between: the relationship statuses and business factors and the business sectors and environmental factors. The results of this research have significant practical implications for the various stakeholders of entrepreneurship. It is hoped that the results will add to the existing body of knowledge and in turn aid South Africa in becoming aware of the factors essential for small business success. In doing so, South Africa at large will be able to take full advantage of entrepreneurship and small business creation, which continue to remain well within its reach
- Full Text:
- Date Issued: 2013
- Authors: Wilmot, Chloé Margot
- Date: 2013
- Subjects: Small business -- South Africa -- Port Elizabeth Job creation -- South Africa Entrepreneurship -- South Africa Success in business -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1162 , http://hdl.handle.net/10962/d1001629
- Description: South Africa has one of the highest unemployment rates in the world, currently 23.90%. One way for the government and policy-makers of South Africa to address this dire statistic is through the fostering and promotion of entrepreneurship and small business creation. The benefits of entrepreneurship are numerous and can include: increasing a country’s productivity, enhancing the welfare and well-being of its citizens, reducing emigration rates, improving economic development and perhaps, most importantly, increasing employment rates. Worldwide, small businesses within the private sector have become indispensable to sustainable job creation and therefore it is of the utmost importance that small businesses in any economy develop, grow and succeed. Despite the fact that research pertaining to small businesses has increased over the years, little empirical evidence has been established. In particular, research into what makes small businesses successful has been limited. Entrepreneurial activity in South Africa remains less than ideal and therefore it is appropriate that research into the success factors of small businesses in South Africa be investigated. Furthermore, the survival of South African small businesses beyond four to five years of being in operation is estimated at only 20.00%. It is evident that a lack of knowledge exists and with respect to this research the factors found to be the most common determinants of success for small businesses in Port Elizabeth were determined and investigated. Convenience- and snowball sampling techniques were used to identify potential participants. In total 43 usable questionnaires were returned. Methodological triangulation was used to analyse the data, according to descriptive- and inferential statistics, as well as content analysis. This being so, the research was conducted within two paradigms, primarily, the positivist research paradigm and also the phenomenological research paradigm. The key findings of this study indicate personal factors to be the most important success factor group, while the environmental success factor group is considered the least important. The most important factors attributable to the success of participants’ small businesses include: maintaining good customer services skills and relationships; having a strong commitment to product/service quality; and having honest employees with sound professional ii knowledge and a positive morale. The least important success factors include: trade exhibitions and business fairs; small business legislation; and industry structure and competition. Finally, the hypothesis tests indicate that significant differences only exist between: the relationship statuses and business factors and the business sectors and environmental factors. The results of this research have significant practical implications for the various stakeholders of entrepreneurship. It is hoped that the results will add to the existing body of knowledge and in turn aid South Africa in becoming aware of the factors essential for small business success. In doing so, South Africa at large will be able to take full advantage of entrepreneurship and small business creation, which continue to remain well within its reach
- Full Text:
- Date Issued: 2013
Valuation of intellectual capital in South African companies: a comparative study of three valuation methods
- Authors: Maree, Kevin W
- Date: 2002
- Subjects: Accounting
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:877 , http://hdl.handle.net/10962/d1001631
- Description: This study discusses three valuation methods for intellectual capital and considers two of these (Tobin’s “q” and CIV) as suitable valuation methods.
- Full Text:
- Date Issued: 2002
- Authors: Maree, Kevin W
- Date: 2002
- Subjects: Accounting
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:877 , http://hdl.handle.net/10962/d1001631
- Description: This study discusses three valuation methods for intellectual capital and considers two of these (Tobin’s “q” and CIV) as suitable valuation methods.
- Full Text:
- Date Issued: 2002
An evaluation of formal mentoring programmes within two South African organisations
- Authors: Shelton, Delyse Elizabeth
- Date: 2006
- Subjects: Mentoring -- South Africa , Organizational effectiveness -- Evaluation , Organizational effectiveness -- South Africa , Corporate culture -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1186 , http://hdl.handle.net/10962/d1002803 , Mentoring -- South Africa , Organizational effectiveness -- Evaluation , Organizational effectiveness -- South Africa , Corporate culture -- South Africa
- Description: The benefits of informal mentoring are numerous and organisations have recognised these benefits in terms of organisational development. There has been an attempt to harvest these benefits through the introduction of formal mentoring programmes as a tool to fast track and then ultimately retain internal capability. This research on formal mentoring programmes occurred within a qualitative paradigm and data was obtained through document analysis and interviews from five mentoring pairs in one organisation and four mentoring pairs in another. The data was then presented and analysed in terms of the models proposed in the literature. The aim of this research was to evaluate formal mentoring programmes within South African organisations based on a framework provided by the literature. It was found that the literature proposed no formal evaluation model and thus, one was developed based on models of programme evaluation and formal mentoring implementation models. On the evaluation of the two formal mentoring programmes, it was found that there are some issues raised in the literature that are pertinent to both organisations but that there were also issues that were only relevant to one of the programmes. According to the research the differences in perceived success of the mentoring programme lay in the goals of the programme relating to the broader goals and culture of the organisation. It is recommended that future research investigate the impact of organisational culture on the effectiveness of formal mentoring programmes. The research also identified a need for supportive resources although this study did not assess the appropriateness and sufficiency of the resources. Organisations also need to implement effective evaluative practices in order to implement effective changes to the programme.
- Full Text:
- Date Issued: 2006
- Authors: Shelton, Delyse Elizabeth
- Date: 2006
- Subjects: Mentoring -- South Africa , Organizational effectiveness -- Evaluation , Organizational effectiveness -- South Africa , Corporate culture -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1186 , http://hdl.handle.net/10962/d1002803 , Mentoring -- South Africa , Organizational effectiveness -- Evaluation , Organizational effectiveness -- South Africa , Corporate culture -- South Africa
- Description: The benefits of informal mentoring are numerous and organisations have recognised these benefits in terms of organisational development. There has been an attempt to harvest these benefits through the introduction of formal mentoring programmes as a tool to fast track and then ultimately retain internal capability. This research on formal mentoring programmes occurred within a qualitative paradigm and data was obtained through document analysis and interviews from five mentoring pairs in one organisation and four mentoring pairs in another. The data was then presented and analysed in terms of the models proposed in the literature. The aim of this research was to evaluate formal mentoring programmes within South African organisations based on a framework provided by the literature. It was found that the literature proposed no formal evaluation model and thus, one was developed based on models of programme evaluation and formal mentoring implementation models. On the evaluation of the two formal mentoring programmes, it was found that there are some issues raised in the literature that are pertinent to both organisations but that there were also issues that were only relevant to one of the programmes. According to the research the differences in perceived success of the mentoring programme lay in the goals of the programme relating to the broader goals and culture of the organisation. It is recommended that future research investigate the impact of organisational culture on the effectiveness of formal mentoring programmes. The research also identified a need for supportive resources although this study did not assess the appropriateness and sufficiency of the resources. Organisations also need to implement effective evaluative practices in order to implement effective changes to the programme.
- Full Text:
- Date Issued: 2006
Non-government organizations’ adoption of knowledge management systems to enhance service delivery of projects in Grahamstown in the Makana region of the Eastern Cape Province, South Africa
- Authors: Sherif, Nabiha Mohammed
- Date: 2018
- Subjects: Knowledge management , Organizational learning , Non-governmental organizations South Africa Makhanda , Human services South Africa Makhanda
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/61723 , vital:28052
- Description: The object of this research is to enhance the performance of non-government organizations in the Makana region of the Eastern Cape Province of South Africa by the use of knowledge management practices and principles. Non-government organizations face several service delivery challenges that affect their performance. Knowledge management assists in enhancing performance by means of organizational learning. However, the adoption of knowledge management systems has been limited to the profit-making sector. This study includes an evaluation of the contributing factors influencing the adoption of knowledge management and the extent to which non-government organizations use knowledge management to promote organizational learning. An interpretivist, qualitative case study approach was used on five non-government organizations cases from the Makana region of the Eastern Cape Province of South Africa. A suitability profile sampling method was developed to select the non-government organization cases. The participants in the research include non-government organizations’ managers, employees and volunteers. Literature was explored to gain a better understanding of the research area. The research was initiated by an open-ended questionnaire to gather data from the participants, followed by a focus group to enrich the interpretation of the findings. The research proposes a framework to facilitate the adoption of knowledge management systems in non-government organizations. The findings of the research are intended to enhance the performance of non-government organizations projects by means of the use of knowledge management systems.
- Full Text:
- Date Issued: 2018
- Authors: Sherif, Nabiha Mohammed
- Date: 2018
- Subjects: Knowledge management , Organizational learning , Non-governmental organizations South Africa Makhanda , Human services South Africa Makhanda
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/61723 , vital:28052
- Description: The object of this research is to enhance the performance of non-government organizations in the Makana region of the Eastern Cape Province of South Africa by the use of knowledge management practices and principles. Non-government organizations face several service delivery challenges that affect their performance. Knowledge management assists in enhancing performance by means of organizational learning. However, the adoption of knowledge management systems has been limited to the profit-making sector. This study includes an evaluation of the contributing factors influencing the adoption of knowledge management and the extent to which non-government organizations use knowledge management to promote organizational learning. An interpretivist, qualitative case study approach was used on five non-government organizations cases from the Makana region of the Eastern Cape Province of South Africa. A suitability profile sampling method was developed to select the non-government organization cases. The participants in the research include non-government organizations’ managers, employees and volunteers. Literature was explored to gain a better understanding of the research area. The research was initiated by an open-ended questionnaire to gather data from the participants, followed by a focus group to enrich the interpretation of the findings. The research proposes a framework to facilitate the adoption of knowledge management systems in non-government organizations. The findings of the research are intended to enhance the performance of non-government organizations projects by means of the use of knowledge management systems.
- Full Text:
- Date Issued: 2018