Assessment of the implementation of risk management in Eastern Cape provincial departments
- Authors: Sharma, Gobind Prakash
- Date: 2023-04
- Subjects: Risk Management , provincial departments
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/62403 , vital:72651
- Description: In recent years, due to COVID-19, provincial departments have faced financial constraints and had to provide services with limited resources. To assist in ensuring that departmental resources are used prudently, risk management plays a vital role as it is the practice of detecting, assessing and controlling threats to an organisation's capital and earnings. The aim of this study was to identify gaps or shortfalls in the risk management processes of the Eastern Cape provincial departments and come up with recommendations on how these gaps can be addressed. The study followed a qualitative research approach with an interview schedule with predetermined questions that were carefully designed to prompt responses to ascertain the level of risk maturity of each department. The study focused on twelve provincial departments in the Eastern Cape Province, interviewing senior risk officials. Permission to conduct the study was obtained from the heads of departments of Provincial Treasury as they are custodians of transversal risk management in the province. The key finding of the study is that in some departments, the Risk Management Unit is under-capacitated. Adhering to the various recommendations of the study will assist departments to achieve a higher risk maturity level. , Thesis (Ma) -- Faculty of Faculty of Business and Economic Sciences, 2023
- Full Text:
- Date Issued: 2023-04
- Authors: Sharma, Gobind Prakash
- Date: 2023-04
- Subjects: Risk Management , provincial departments
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/62403 , vital:72651
- Description: In recent years, due to COVID-19, provincial departments have faced financial constraints and had to provide services with limited resources. To assist in ensuring that departmental resources are used prudently, risk management plays a vital role as it is the practice of detecting, assessing and controlling threats to an organisation's capital and earnings. The aim of this study was to identify gaps or shortfalls in the risk management processes of the Eastern Cape provincial departments and come up with recommendations on how these gaps can be addressed. The study followed a qualitative research approach with an interview schedule with predetermined questions that were carefully designed to prompt responses to ascertain the level of risk maturity of each department. The study focused on twelve provincial departments in the Eastern Cape Province, interviewing senior risk officials. Permission to conduct the study was obtained from the heads of departments of Provincial Treasury as they are custodians of transversal risk management in the province. The key finding of the study is that in some departments, the Risk Management Unit is under-capacitated. Adhering to the various recommendations of the study will assist departments to achieve a higher risk maturity level. , Thesis (Ma) -- Faculty of Faculty of Business and Economic Sciences, 2023
- Full Text:
- Date Issued: 2023-04
Determinants of performance in non-profit organisations in KwaZulu Natal: the role of sustainability orientation and dynamic capabilities
- Authors: Mbhele, Thandekile
- Date: 2023-04
- Subjects: Hypothesis Model , non-profit organisations
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/61670 , vital:71824
- Description: Determinants of performance in KZN Nonprofit organisations operating in the health sector is explored by this research paper. The focus is on the role played by sustainability orientation and dynamic capabilities on the organisational perfomance. Sustainability orientation and dynamic capabilities have received little empirical attention within the NPO sector. Most, of the research done has focused on for-profit organisations. Local NPOs in the health sector are facing many challenges. These are fueled by the high demand for services and scarcity of resources to deliver on their social mission. This study aims to examine the stated constructs. Furthermore, the study aims to help NPOs build sustainable organisations and adopt strategies that will increase the efficiency and effectiveness in their operations. The study employed a quantitative methodology. An online survey and experiental analysis were conducted on a sample of 156 respondents. All of the participants belong to local NPOs in the health sector in KZN. The hypotheses were tested by applying multiple linear regression. The Cronbach’s alpha coefficient was used to assess the reliability of the established variables and constructs. The results of the analysis show a significant and positive relationship between sustainability orientation and organisational performance. The study also found that the ability to sense, seize, and reconfigure mediate the relationship and positively influence the performance. These results provide important insight for local NPOs, policy makers, and current practices concerned about developing sustainable organisations. This implies that there is a chance for local NPOs to grow, attract funders and remain sustainable. In addition the results could help to build a reputable brand in their respective fields. , Thesis (MA) -- Faculty of Faculty of Business and Economic Sciences, 2023
- Full Text:
- Date Issued: 2023-04
- Authors: Mbhele, Thandekile
- Date: 2023-04
- Subjects: Hypothesis Model , non-profit organisations
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/61670 , vital:71824
- Description: Determinants of performance in KZN Nonprofit organisations operating in the health sector is explored by this research paper. The focus is on the role played by sustainability orientation and dynamic capabilities on the organisational perfomance. Sustainability orientation and dynamic capabilities have received little empirical attention within the NPO sector. Most, of the research done has focused on for-profit organisations. Local NPOs in the health sector are facing many challenges. These are fueled by the high demand for services and scarcity of resources to deliver on their social mission. This study aims to examine the stated constructs. Furthermore, the study aims to help NPOs build sustainable organisations and adopt strategies that will increase the efficiency and effectiveness in their operations. The study employed a quantitative methodology. An online survey and experiental analysis were conducted on a sample of 156 respondents. All of the participants belong to local NPOs in the health sector in KZN. The hypotheses were tested by applying multiple linear regression. The Cronbach’s alpha coefficient was used to assess the reliability of the established variables and constructs. The results of the analysis show a significant and positive relationship between sustainability orientation and organisational performance. The study also found that the ability to sense, seize, and reconfigure mediate the relationship and positively influence the performance. These results provide important insight for local NPOs, policy makers, and current practices concerned about developing sustainable organisations. This implies that there is a chance for local NPOs to grow, attract funders and remain sustainable. In addition the results could help to build a reputable brand in their respective fields. , Thesis (MA) -- Faculty of Faculty of Business and Economic Sciences, 2023
- Full Text:
- Date Issued: 2023-04
A critical analysis of a taxpayer’s rights relating to a request by sars for relevant material in respect of an audit
- Authors: Luff, Stephen Gary
- Date: 2022-04
- Subjects: Taxpayers , Value-Added Tax , Tax administration and procedure -- South Africa
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/57711 , vital:58223
- Description: This treatise aimed to critically analyse a taxpayer’s rights relating to a request by SARS for relevant material, in respect of an audit (including information requested for the audit of prescribed tax periods). The study also considers whether such a request for relevant material infringes or threatens a taxpayer’s constitutional rights to privacy, information and just administrative action that is lawful, reasonable and procedurally fair. The research considered the information-gathering powers awarded to SARS in terms sections 3(2), 40 and 46 of the TAA versus a taxpayer’s rights to privacy, information and just administrative action in terms of the Constitution. The reasonable and justifiable limitation of taxpayers’ rights, in terms of the general limitation clause contained in section 36(1) of the Constitution, was also considered. The research method consisted of a literature review of various articles, journals, publications, books, statutes and related commentary, judicial decisions and comments of experts. The study revealed the following: • The definition of ‘relevant material’ allows SARS alone to subjectively determine what information is ‘foreseeably relevant’ for the ‘administration of a tax Act’, in respect of an audit. The threshold of what documentation is ‘foreseeably relevant’, is low, and the application of what is foreseeably relevant follows very broad grounds. • SARS’s discretion cannot be easily challenged as the provisions of section 46 of the TAA are peremptory and give rise to mandatory obligations, unless the taxpayer has ‘just cause’ for not providing the relevant material to SARS. • SARS must meet all the jurisdictional requirements of section 3(2) of the TAA to justify that the selection of a taxpayer for an audit or the request for relevant material is necessary for the purposes of the ‘administration of a tax Act’ and is not related to a ‘fishing expedition’ or some other ‘ulterior purpose’. • A taxpayer should evaluate the scope of the information requested to determine if it is ‘frivolous, over-zealous or patently irrelevant’ and falls outside the provisions of section 3(2). It is submitted that a taxpayer could resist such requests to information, to which SARS is not lawfully entitled, to ensure that its constitutional rights are not violated. • A taxpayer is not entitled to the information that SARS used to select it for an audit or SARS’s internal guidelines or policy manuals that are used by its assessors. The risk x indicators and red flags used by SARS to select a taxpayer for an audit constitute ‘SARS confidential information’ and a taxpayer does not have any legal right to specific reasons as to why his tax return has been selected for an audit. • SARS’s decision to request relevant material (or to conduct an audit) is a preliminary or initial step of a process and does not constitute ‘administrative action’ in terms of the PAJA, as it does not adversely affect a taxpayer’s rights nor have a direct external legal effect. A taxpayer therefore cannot rely on the PAJA to refuse such a request. • Even non-administrative action is subject to the broad constitutional ‘principle of legality’, which is an aspect of the rule of law implicit in the Constitution and provides a safety net when the PAJA does not apply. SARS must act within the scope of section 46 and the information requested must constitute ‘relevant material’ and must be ‘foreseeably relevant’ for the purposes of ‘administration of a tax Act’. SARS may not exercise its discretionary investigative powers in an arbitrary or irrational manner and its requests for information must be based on sound, rational decision-making. , Thesis (MA) -- Faculty of Business and Economic science, 2022
- Full Text:
- Date Issued: 2022-04
- Authors: Luff, Stephen Gary
- Date: 2022-04
- Subjects: Taxpayers , Value-Added Tax , Tax administration and procedure -- South Africa
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/57711 , vital:58223
- Description: This treatise aimed to critically analyse a taxpayer’s rights relating to a request by SARS for relevant material, in respect of an audit (including information requested for the audit of prescribed tax periods). The study also considers whether such a request for relevant material infringes or threatens a taxpayer’s constitutional rights to privacy, information and just administrative action that is lawful, reasonable and procedurally fair. The research considered the information-gathering powers awarded to SARS in terms sections 3(2), 40 and 46 of the TAA versus a taxpayer’s rights to privacy, information and just administrative action in terms of the Constitution. The reasonable and justifiable limitation of taxpayers’ rights, in terms of the general limitation clause contained in section 36(1) of the Constitution, was also considered. The research method consisted of a literature review of various articles, journals, publications, books, statutes and related commentary, judicial decisions and comments of experts. The study revealed the following: • The definition of ‘relevant material’ allows SARS alone to subjectively determine what information is ‘foreseeably relevant’ for the ‘administration of a tax Act’, in respect of an audit. The threshold of what documentation is ‘foreseeably relevant’, is low, and the application of what is foreseeably relevant follows very broad grounds. • SARS’s discretion cannot be easily challenged as the provisions of section 46 of the TAA are peremptory and give rise to mandatory obligations, unless the taxpayer has ‘just cause’ for not providing the relevant material to SARS. • SARS must meet all the jurisdictional requirements of section 3(2) of the TAA to justify that the selection of a taxpayer for an audit or the request for relevant material is necessary for the purposes of the ‘administration of a tax Act’ and is not related to a ‘fishing expedition’ or some other ‘ulterior purpose’. • A taxpayer should evaluate the scope of the information requested to determine if it is ‘frivolous, over-zealous or patently irrelevant’ and falls outside the provisions of section 3(2). It is submitted that a taxpayer could resist such requests to information, to which SARS is not lawfully entitled, to ensure that its constitutional rights are not violated. • A taxpayer is not entitled to the information that SARS used to select it for an audit or SARS’s internal guidelines or policy manuals that are used by its assessors. The risk x indicators and red flags used by SARS to select a taxpayer for an audit constitute ‘SARS confidential information’ and a taxpayer does not have any legal right to specific reasons as to why his tax return has been selected for an audit. • SARS’s decision to request relevant material (or to conduct an audit) is a preliminary or initial step of a process and does not constitute ‘administrative action’ in terms of the PAJA, as it does not adversely affect a taxpayer’s rights nor have a direct external legal effect. A taxpayer therefore cannot rely on the PAJA to refuse such a request. • Even non-administrative action is subject to the broad constitutional ‘principle of legality’, which is an aspect of the rule of law implicit in the Constitution and provides a safety net when the PAJA does not apply. SARS must act within the scope of section 46 and the information requested must constitute ‘relevant material’ and must be ‘foreseeably relevant’ for the purposes of ‘administration of a tax Act’. SARS may not exercise its discretionary investigative powers in an arbitrary or irrational manner and its requests for information must be based on sound, rational decision-making. , Thesis (MA) -- Faculty of Business and Economic science, 2022
- Full Text:
- Date Issued: 2022-04
Acceleration of Climate Change and the Impact on the Built Environment
- Authors: Van Rooyen, Mauritz Kenneth
- Date: 2022-04
- Subjects: Climatic changes , Natural disasters
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/58532 , vital:59751
- Description: Climate change is widely acknowledged as one of humanity's most pressing problems in the twenty-first century. The emission of greenhouse gases (GHGs) has changed the earth's normal climate cycle by raising the earth's surface temperature. The severity and frequency of various natural catastrophes, such as storms, floods, heat waves, and droughts, have increased as the earth's surface temperature has risen. These events have a devastating effect on populated areas; contaminating clean drinking water, leading to uncontrollable wildfires, damaging properties and infrastructure, environmental pollution, and loss of life. The increase in GHG emissions is largely contributed to by the built environment and the human activities within these areas. This research aimed to investigate the current state of climate change and the impact on the built environment. Furthermore, a quantitative approach was taken with regards to the research and a descriptive survey was conducted among professionals that work within the built environment, namely architects, project managers, construction managers, and electrical and mechanical engineers. The salient findings are: very few participants actively participate in activities to enhance their knowledge of climate change; most participants have a good understanding of what climate change is, although they make no extra effort to implement mitigating strategies on their projects other than what is required by the local council; most participants are unsure with respect to the impact that climate change has on the built environment, and most participants are unaware of global initiatives that South Africa has contributed to, to reduce GHG emissions. Governments and organisations around the world have implemented rules and regulations to regulate and decrease GHGs in the atmosphere, but it is still increasing at an accelerated rate. The increase of GHG emissions is devastating on all sectors of the built environment and will only intensify over time. As advancements are made to reduce GHG emissions progress has also been made to adapt to an ever-changing climate, specifically in the construction industry. Architecture and building processes have evolved to not only reduce the harmful effects on the environment but also to be more efficient and sustainable. , Thesis (MA) -- Faculty of Engineering, the Built Environment, and Technology, 2022
- Full Text:
- Date Issued: 2022-04
- Authors: Van Rooyen, Mauritz Kenneth
- Date: 2022-04
- Subjects: Climatic changes , Natural disasters
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/58532 , vital:59751
- Description: Climate change is widely acknowledged as one of humanity's most pressing problems in the twenty-first century. The emission of greenhouse gases (GHGs) has changed the earth's normal climate cycle by raising the earth's surface temperature. The severity and frequency of various natural catastrophes, such as storms, floods, heat waves, and droughts, have increased as the earth's surface temperature has risen. These events have a devastating effect on populated areas; contaminating clean drinking water, leading to uncontrollable wildfires, damaging properties and infrastructure, environmental pollution, and loss of life. The increase in GHG emissions is largely contributed to by the built environment and the human activities within these areas. This research aimed to investigate the current state of climate change and the impact on the built environment. Furthermore, a quantitative approach was taken with regards to the research and a descriptive survey was conducted among professionals that work within the built environment, namely architects, project managers, construction managers, and electrical and mechanical engineers. The salient findings are: very few participants actively participate in activities to enhance their knowledge of climate change; most participants have a good understanding of what climate change is, although they make no extra effort to implement mitigating strategies on their projects other than what is required by the local council; most participants are unsure with respect to the impact that climate change has on the built environment, and most participants are unaware of global initiatives that South Africa has contributed to, to reduce GHG emissions. Governments and organisations around the world have implemented rules and regulations to regulate and decrease GHGs in the atmosphere, but it is still increasing at an accelerated rate. The increase of GHG emissions is devastating on all sectors of the built environment and will only intensify over time. As advancements are made to reduce GHG emissions progress has also been made to adapt to an ever-changing climate, specifically in the construction industry. Architecture and building processes have evolved to not only reduce the harmful effects on the environment but also to be more efficient and sustainable. , Thesis (MA) -- Faculty of Engineering, the Built Environment, and Technology, 2022
- Full Text:
- Date Issued: 2022-04
Challenges in the implementation of affirmative action policy at a municipality
- Authors: Baqo, Zukelwa
- Date: 2012-01
- Subjects: Affirmative action programs -- Law and legislation -- South Africa , Affirmative action programs -- Government policy -- South Africa
- Language: English
- Type: Master's Thesis , text
- Identifier: http://hdl.handle.net/10353/26368 , vital:65295
- Description: A survey of 50 employees was conducted to identify challenges in the implementation of affirmative action, as well as intervention that have been implemented to escalate its implementation at Nkonkobe Municipality in the Eastern Cape. A closed questionnaire containing 26 items was used to collect date form respondents. The results of the study were analysed and interpreted using descriptive statistics and inferential statistics, that is, Chi square test to measure association between demographic responses to each of the variables. Results indicated that lack of top management commitment to transformation, poor perception about affirmative action by managers about affirmative action, failure to link affirmative action to business strategy and poor representation of relevant stakeholders in the Employment Equity committee, are the fundamental factors that contribute to the sluggish implementation of affirmative action at Nkonkobe Municipality. Findings also revealed that successful implementation of affirmative action also depend on capacitating managers with the skills necessary to implement plans effectively, commitment of top management to making transformation a strategies priority, as well as investment in training and development is necessary to assist beneficiaries to catch up with those employees that have has a better education. , Thesis (MCom) -- Faculty of Management and Commerce, 2012
- Full Text:
- Date Issued: 2012-01
- Authors: Baqo, Zukelwa
- Date: 2012-01
- Subjects: Affirmative action programs -- Law and legislation -- South Africa , Affirmative action programs -- Government policy -- South Africa
- Language: English
- Type: Master's Thesis , text
- Identifier: http://hdl.handle.net/10353/26368 , vital:65295
- Description: A survey of 50 employees was conducted to identify challenges in the implementation of affirmative action, as well as intervention that have been implemented to escalate its implementation at Nkonkobe Municipality in the Eastern Cape. A closed questionnaire containing 26 items was used to collect date form respondents. The results of the study were analysed and interpreted using descriptive statistics and inferential statistics, that is, Chi square test to measure association between demographic responses to each of the variables. Results indicated that lack of top management commitment to transformation, poor perception about affirmative action by managers about affirmative action, failure to link affirmative action to business strategy and poor representation of relevant stakeholders in the Employment Equity committee, are the fundamental factors that contribute to the sluggish implementation of affirmative action at Nkonkobe Municipality. Findings also revealed that successful implementation of affirmative action also depend on capacitating managers with the skills necessary to implement plans effectively, commitment of top management to making transformation a strategies priority, as well as investment in training and development is necessary to assist beneficiaries to catch up with those employees that have has a better education. , Thesis (MCom) -- Faculty of Management and Commerce, 2012
- Full Text:
- Date Issued: 2012-01
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