Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa
- Authors: Kangala, Hendrina
- Date: 2016
- Subjects: Managerial accounting -- Namibia , Managerial accounting -- South Africa -- Eastern Cape , Manufacturing industries -- Accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/8318 , vital:26324
- Description: Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage working capital. This study used an online survey to examine the factors that affect the effectiveness of management accounting in executing this role. The findings of the study revealed that management accounting is affected by the external environment, developments in technology and customer satisfaction. It also found that organisational structure, relationships with stakeholders and management accounting reporting were internal factors affecting management accounting. Specific skills like numerical and analytical skills were also identified as important to the role of management accounting. Based on contingency and role theories, this research aims to find those factors which can be controlled to improve the effectiveness of management accounting systems in manufacturing organisations, and as a result improve the success of those organisations on which these systems are contingent.
- Full Text:
- Date Issued: 2016
- Authors: Kangala, Hendrina
- Date: 2016
- Subjects: Managerial accounting -- Namibia , Managerial accounting -- South Africa -- Eastern Cape , Manufacturing industries -- Accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/8318 , vital:26324
- Description: Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage working capital. This study used an online survey to examine the factors that affect the effectiveness of management accounting in executing this role. The findings of the study revealed that management accounting is affected by the external environment, developments in technology and customer satisfaction. It also found that organisational structure, relationships with stakeholders and management accounting reporting were internal factors affecting management accounting. Specific skills like numerical and analytical skills were also identified as important to the role of management accounting. Based on contingency and role theories, this research aims to find those factors which can be controlled to improve the effectiveness of management accounting systems in manufacturing organisations, and as a result improve the success of those organisations on which these systems are contingent.
- Full Text:
- Date Issued: 2016
Perspectives on the effects of Teenage pregnancy on Learning and teaching in Junior Secondary Schools of the Butterworth Education District
- Authors: Lubambo, Mzikayise Wiseman
- Date: 2015
- Subjects: Teenage pregnancy , Education (Primary schools)
- Language: English
- Type: Thesis , Masters , M Ed
- Identifier: http://hdl.handle.net/11260/867 , vital:29939
- Description: The study is about the effects of teenage pregnancy on learning and teaching in Junior and Senior Secondary Schools of Butterworth District. The researcher’s objective of the study was to determine how pregnancy affects the learner’s performance on learning and teaching in schools. Qualitative paradigm informed the study. The participants were drawn from teenagers; teachers and parents areall from rural schools, around Butterworth Education District through the use of non-probability, purposive and convenient samples. The sample included learners from ages 13-19 who were pregnant and those who were once pregnant while in schools, teachers who taught pregnant learners in their schools and parents who were having pregnant children at schools. A total of fifteen (15) participants were involved in the interview. The data collected was analyzed and interpreted during data collection and thereafter. The findings of the study showed that absenteeism, drop-out, poor academic performance, poverty and unemployment which are the results of pregnancy are some of the contributory factors that affect learning and teaching in schools. Recommendations were made based on the findings of the study. The study concludes by recommending awareness campaign on learner pregnancy.
- Full Text:
- Date Issued: 2015
- Authors: Lubambo, Mzikayise Wiseman
- Date: 2015
- Subjects: Teenage pregnancy , Education (Primary schools)
- Language: English
- Type: Thesis , Masters , M Ed
- Identifier: http://hdl.handle.net/11260/867 , vital:29939
- Description: The study is about the effects of teenage pregnancy on learning and teaching in Junior and Senior Secondary Schools of Butterworth District. The researcher’s objective of the study was to determine how pregnancy affects the learner’s performance on learning and teaching in schools. Qualitative paradigm informed the study. The participants were drawn from teenagers; teachers and parents areall from rural schools, around Butterworth Education District through the use of non-probability, purposive and convenient samples. The sample included learners from ages 13-19 who were pregnant and those who were once pregnant while in schools, teachers who taught pregnant learners in their schools and parents who were having pregnant children at schools. A total of fifteen (15) participants were involved in the interview. The data collected was analyzed and interpreted during data collection and thereafter. The findings of the study showed that absenteeism, drop-out, poor academic performance, poverty and unemployment which are the results of pregnancy are some of the contributory factors that affect learning and teaching in schools. Recommendations were made based on the findings of the study. The study concludes by recommending awareness campaign on learner pregnancy.
- Full Text:
- Date Issued: 2015
An operational model for increasing customer satisfaction for Detpak South Africa
- Authors: Van Deventer, Reinard Gawie
- Date: 2013
- Subjects: Consumer satisfaction -- South Africa , Paper industry -- Customer services -- South Africa , Customer relations -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8886 , http://hdl.handle.net/10948/d1020807
- Description: Detpak South Africa is a subsidiary paper and board company of Mpact Limited, formally known as Mondi Packaging South Africa. The Mpact group of companies operates across 31 sites and employs more than 3 700 employees. Detpak South Africa specializes in three respective niche markets: international fast food packaging, industrial packaging and disposables packaging. The primary objective of this study is to propose an operational model for improving customer satisfaction levels within the disposables market for Detpak South Africa. Further, Detpak’s competitive position with respect to customer satisfaction was assessed and an empirical assessment was conducted to identify imperative attributes impacting on overall customer satisfaction. It is noted from marketing journals that providing a quality product at the right price no longer suffices as an adequate value proposition. Numerous authors have noted that there is no longer a difference between a goods market and a service market, in its purest form, and that manufacturers of goods must embrace the principles of service marketing to develop a competitive advantage within the market. A quantitative research was conducted to obtain data. The measuring instrument used to obtain data was a self-administered questionnaire. A total of 84 questionnaires were distributed nationally across South Africa. From the 84 questionnaires a total of 62 questionnaires were obtained from respondents, from which a final sample of n=59 was considered for capturing. Three questionnaires were excluded from the sample due to response error of non-completion. Correlation coefficient analysis was used to calculate the relationships between independent and dependant variables. It was found that all customer satisfaction attributes, listed below, had a positive relationship to overall customer satisfaction: Customer value; Product quality; Price; Communication; Reliability; Responsiveness; Customer service; Sales support. The hypothesized relationship between overall customer satisfaction and customer loyalty was measured and confirmed to be strongly positive. It can be concluded that a positive movement in overall customer satisfaction will be accompanied by a similarly positive movement in customer loyalty. Furthermore, through secondary review it was noted that the retention of existing customers costs much less and is more profitable than the acquisition of new business. The results presented within this study indicate a strong market position for Detpak South Africa in terms of product quality compared against competitive activity, which means a competitive advantage in the market for the company and which will assist in attaining its strategic objectives. The results also identified a number of customer satisfaction attributes which Detpak South Africa could improve to allow them to establish a firm position in the market through the overall improvement of customer satisfaction levels. Finally, an operational model integrating the important concepts identified within the literature study was proposed to assist Detpak South Africa in enhancing levels of perceived customer satisfaction. The model integrates the important business philosophies of customer relations, best practices, continuous improvement and, finally, customer satisfaction attributes.
- Full Text:
- Date Issued: 2013
- Authors: Van Deventer, Reinard Gawie
- Date: 2013
- Subjects: Consumer satisfaction -- South Africa , Paper industry -- Customer services -- South Africa , Customer relations -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8886 , http://hdl.handle.net/10948/d1020807
- Description: Detpak South Africa is a subsidiary paper and board company of Mpact Limited, formally known as Mondi Packaging South Africa. The Mpact group of companies operates across 31 sites and employs more than 3 700 employees. Detpak South Africa specializes in three respective niche markets: international fast food packaging, industrial packaging and disposables packaging. The primary objective of this study is to propose an operational model for improving customer satisfaction levels within the disposables market for Detpak South Africa. Further, Detpak’s competitive position with respect to customer satisfaction was assessed and an empirical assessment was conducted to identify imperative attributes impacting on overall customer satisfaction. It is noted from marketing journals that providing a quality product at the right price no longer suffices as an adequate value proposition. Numerous authors have noted that there is no longer a difference between a goods market and a service market, in its purest form, and that manufacturers of goods must embrace the principles of service marketing to develop a competitive advantage within the market. A quantitative research was conducted to obtain data. The measuring instrument used to obtain data was a self-administered questionnaire. A total of 84 questionnaires were distributed nationally across South Africa. From the 84 questionnaires a total of 62 questionnaires were obtained from respondents, from which a final sample of n=59 was considered for capturing. Three questionnaires were excluded from the sample due to response error of non-completion. Correlation coefficient analysis was used to calculate the relationships between independent and dependant variables. It was found that all customer satisfaction attributes, listed below, had a positive relationship to overall customer satisfaction: Customer value; Product quality; Price; Communication; Reliability; Responsiveness; Customer service; Sales support. The hypothesized relationship between overall customer satisfaction and customer loyalty was measured and confirmed to be strongly positive. It can be concluded that a positive movement in overall customer satisfaction will be accompanied by a similarly positive movement in customer loyalty. Furthermore, through secondary review it was noted that the retention of existing customers costs much less and is more profitable than the acquisition of new business. The results presented within this study indicate a strong market position for Detpak South Africa in terms of product quality compared against competitive activity, which means a competitive advantage in the market for the company and which will assist in attaining its strategic objectives. The results also identified a number of customer satisfaction attributes which Detpak South Africa could improve to allow them to establish a firm position in the market through the overall improvement of customer satisfaction levels. Finally, an operational model integrating the important concepts identified within the literature study was proposed to assist Detpak South Africa in enhancing levels of perceived customer satisfaction. The model integrates the important business philosophies of customer relations, best practices, continuous improvement and, finally, customer satisfaction attributes.
- Full Text:
- Date Issued: 2013
Assessment of drug resistant Tuberculosis and Human Immunodeficiency Virus and Acquired Immunodeficiency Syndrome: knowledge levels among community members in Nelson Mandela Metropolitan Municipality
- Authors: Fana, Thanduxolo
- Date: 2013
- Subjects: Multidrug-resistant tuberculosis -- South Africa -- Port Elizabeth , Tuberculosis -- South Africa -- Port Elizabeth -- Prevention
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:8276 , http://hdl.handle.net/10948/d1016076
- Description: The aim of this study was to assess community members’ knowledge levels regarding Drug Resistant TB and HIV and AIDS. The study was conducted at ward 40 in Green bushes area in Nelson Mandela Metropolitan Municipality (NMMM). A quantitative research method was used in this study. Random sampling is the type of probability sampling method that was used in this study. The sample consisted of 100 respondents above 18 years who were randomly selected from the beneficiary list of for the RDP houses in Green bushes area in the Nelson Mandela Metropolitan Municipality. Data for this study were collected using close ended questions which were administered by the researcher to the selected participants. Data was analysed using bivariate and descriptive statistics according to the identified themes. The study revealed that community members had high knowledge levels regarding Drug Resistant TB and HIV and AIDS prevention, transmission modes and diagnosis and treatment methods. The findings revealed that community members were highly knowledgeable and aware of the fact that abstaining and practising safe sex were means of preventing the spread of HIV and AIDS as it was spread through unprotected sex, while opening of windows and minimisation of close contact with HIV positive people and children with people infected with Drug Resistant TB are infection control measures or methods of preventing the spread of the disease. Additionally, the study indicated that female respondents were more aware and knowledgeable about prevention, transmission modes and diagnosis and treatment of Drug Resistant TB and HIV and AIDS than male respondents. Furthermore, the findings revealed that the respondents were highly knowledgeable and aware about transmission of Drug Resistant TB and HIV and AIDS; knowledgeable about prevention and less knowledgeable about diagnosis and treatment. A high percentage of female respondents knew that there was no vaccine to neither prevent nor cure HIV and AIDS and that antiretroviral drug were used to manage it. The study also showed that female respondents knew that all people irrespective of race and economic class can be infected with Drug Resistant TB and HIV and AIDS. It is important to note that the respondents between 41-60 years possessed more knowledge regarding Drug Resistant TB and HIV and AIDS than the respondents who were between 18-40 years. Lastly, the study showed that there were significant differences in gender and knowledge and no significant differences in age and knowledge of the respondents regarding Drug Resistant TB and HIV and AIDS. It is recommended that in future, research regarding knowledge levels about Drug Resistant TB and HIV and AIDS be extended to other wards in the Nelson Mandela Metropolitan Municipality (NMMM). Accurate knowledge should be provided by ensuring that educational materials that are developed, are appropriate for the various levels of literacy, and that more appropriate and relevant information regarding these diseases is made more accessible to community members in their home languages. The researcher further recommends that during training interventions and educational campaigns more emphasis should be put on prevention, diagnosis and treatment of Drug Resistant TB and HIV and AIDS.
- Full Text:
- Date Issued: 2013
- Authors: Fana, Thanduxolo
- Date: 2013
- Subjects: Multidrug-resistant tuberculosis -- South Africa -- Port Elizabeth , Tuberculosis -- South Africa -- Port Elizabeth -- Prevention
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:8276 , http://hdl.handle.net/10948/d1016076
- Description: The aim of this study was to assess community members’ knowledge levels regarding Drug Resistant TB and HIV and AIDS. The study was conducted at ward 40 in Green bushes area in Nelson Mandela Metropolitan Municipality (NMMM). A quantitative research method was used in this study. Random sampling is the type of probability sampling method that was used in this study. The sample consisted of 100 respondents above 18 years who were randomly selected from the beneficiary list of for the RDP houses in Green bushes area in the Nelson Mandela Metropolitan Municipality. Data for this study were collected using close ended questions which were administered by the researcher to the selected participants. Data was analysed using bivariate and descriptive statistics according to the identified themes. The study revealed that community members had high knowledge levels regarding Drug Resistant TB and HIV and AIDS prevention, transmission modes and diagnosis and treatment methods. The findings revealed that community members were highly knowledgeable and aware of the fact that abstaining and practising safe sex were means of preventing the spread of HIV and AIDS as it was spread through unprotected sex, while opening of windows and minimisation of close contact with HIV positive people and children with people infected with Drug Resistant TB are infection control measures or methods of preventing the spread of the disease. Additionally, the study indicated that female respondents were more aware and knowledgeable about prevention, transmission modes and diagnosis and treatment of Drug Resistant TB and HIV and AIDS than male respondents. Furthermore, the findings revealed that the respondents were highly knowledgeable and aware about transmission of Drug Resistant TB and HIV and AIDS; knowledgeable about prevention and less knowledgeable about diagnosis and treatment. A high percentage of female respondents knew that there was no vaccine to neither prevent nor cure HIV and AIDS and that antiretroviral drug were used to manage it. The study also showed that female respondents knew that all people irrespective of race and economic class can be infected with Drug Resistant TB and HIV and AIDS. It is important to note that the respondents between 41-60 years possessed more knowledge regarding Drug Resistant TB and HIV and AIDS than the respondents who were between 18-40 years. Lastly, the study showed that there were significant differences in gender and knowledge and no significant differences in age and knowledge of the respondents regarding Drug Resistant TB and HIV and AIDS. It is recommended that in future, research regarding knowledge levels about Drug Resistant TB and HIV and AIDS be extended to other wards in the Nelson Mandela Metropolitan Municipality (NMMM). Accurate knowledge should be provided by ensuring that educational materials that are developed, are appropriate for the various levels of literacy, and that more appropriate and relevant information regarding these diseases is made more accessible to community members in their home languages. The researcher further recommends that during training interventions and educational campaigns more emphasis should be put on prevention, diagnosis and treatment of Drug Resistant TB and HIV and AIDS.
- Full Text:
- Date Issued: 2013
Acoustic monitoring and control system to determine the properties of damping materials
- Authors: Stahlberg, Martin
- Date: 2012
- Subjects: Vibration (Aeronautics) -- Damping , Acoustic emission testing
- Language: English
- Type: Thesis , Masters , MEngineering (Mechatronics)
- Identifier: vital:9658
- Description: Experience shows that the noise and sound quality in vehicles are often a recurring criticism. The bodies of modern vehicles consist predominantly of thin sheets of metal. It is hard to prevent the excitation of bending vibrations and the subsequent emission of disturbing noise while driving. The noise spectrum in a car that can be heard by the driver is from ”latent roar” to ”chattering” noise of the body and engine. In automotive vehicles damped materials, especially plastics or materials made from sheet metal and surface damping treatments, are used. Those have high internal energy losses and damp sound oscillatory systems found in the body or interior of cars. A further advantage of such treated components is that they are applied to existing components working over wide temperature and frequency ranges. Many companies provide such ”sound-absorbing compounds”. The requirements for these damping materials are high temperature-resistance, water repellence, fuel and oil-resistance and good adhesion to the base material [17]. The acoustic properties, especially the damping of the plate vibrations through rubber are of interest. the question arises how can the damping coeficient of coated metal sheets can be measured and secondly, by how much the road noise is reduced when built-in sheets are coated with a known damped material. With the Oberst Bar Test Method (named after Dr. H. Oberst) the properties are determined of the internal damping materials that can be used to simulate mechanical constructions to determine damping of larger surfaces. This method describes a laboratory test procedure for measuring the mechanical properties of damped materials. A block diagram of the test system consisting of a damped material bonded to a vibrating cantilever steel bar is shown in figure 2.1. This method is useful for testing materials such as metals, enamels, ceramics, rubbers, plastics, reinforced epoxy matrices and wood. In addition to damping measurement, the test allows for the determination of the Young’s modulus E of the material. E is calculated from the resonance frequency of a given mode and from the physical constants of the bar. By associating the damping factor with the Young’s modulus, a complex quantity is defined which is called the Complex Modulus of Elasticity. Measurements of dynamic mechanical properties are also useful in the research on the molecular structure of materials.
- Full Text:
- Date Issued: 2012
- Authors: Stahlberg, Martin
- Date: 2012
- Subjects: Vibration (Aeronautics) -- Damping , Acoustic emission testing
- Language: English
- Type: Thesis , Masters , MEngineering (Mechatronics)
- Identifier: vital:9658
- Description: Experience shows that the noise and sound quality in vehicles are often a recurring criticism. The bodies of modern vehicles consist predominantly of thin sheets of metal. It is hard to prevent the excitation of bending vibrations and the subsequent emission of disturbing noise while driving. The noise spectrum in a car that can be heard by the driver is from ”latent roar” to ”chattering” noise of the body and engine. In automotive vehicles damped materials, especially plastics or materials made from sheet metal and surface damping treatments, are used. Those have high internal energy losses and damp sound oscillatory systems found in the body or interior of cars. A further advantage of such treated components is that they are applied to existing components working over wide temperature and frequency ranges. Many companies provide such ”sound-absorbing compounds”. The requirements for these damping materials are high temperature-resistance, water repellence, fuel and oil-resistance and good adhesion to the base material [17]. The acoustic properties, especially the damping of the plate vibrations through rubber are of interest. the question arises how can the damping coeficient of coated metal sheets can be measured and secondly, by how much the road noise is reduced when built-in sheets are coated with a known damped material. With the Oberst Bar Test Method (named after Dr. H. Oberst) the properties are determined of the internal damping materials that can be used to simulate mechanical constructions to determine damping of larger surfaces. This method describes a laboratory test procedure for measuring the mechanical properties of damped materials. A block diagram of the test system consisting of a damped material bonded to a vibrating cantilever steel bar is shown in figure 2.1. This method is useful for testing materials such as metals, enamels, ceramics, rubbers, plastics, reinforced epoxy matrices and wood. In addition to damping measurement, the test allows for the determination of the Young’s modulus E of the material. E is calculated from the resonance frequency of a given mode and from the physical constants of the bar. By associating the damping factor with the Young’s modulus, a complex quantity is defined which is called the Complex Modulus of Elasticity. Measurements of dynamic mechanical properties are also useful in the research on the molecular structure of materials.
- Full Text:
- Date Issued: 2012
A critical analysis of the information technology infrastructure outsource deal between Trans Hex Operations and Commsco
- Authors: Makka, Ferrandi W
- Date: 2005
- Subjects: Contracting out -- Management , Information technology -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8545 , http://hdl.handle.net/10948/1595 , Contracting out -- Management , Information technology -- South Africa
- Description: The outsourcing market for information technology services has been transformed over the last few years. Outsourcing, once inspired primarily by cost reductions, now forms part of overall company strategies in order to improve focus. Intent: The purpose of this research project is to conduct a critical analysis of the outsourcing of information technology infrastructure. In particular, this paper will focus on the process followed and on adherence to good corporate governance and business ethics. This dissertation addresses (i) the strategic reasons for outsourcing, (ii) reasons for not outsourcing, (iii) the different types of models available, (iv) the outsourcing process to follow, and (v) the risks associated with outsourcing. These five aspects were all empirically tested in Trans Hex. Findings: The main findings were that (i) no recognized formal process had been followed; (ii) the risk profile of the outsourcing company changed and (iii) a post-outsourcing review is required to determine whether the process is working as planned and to identify opportunities for improvement. Conclusion: A new approach is needed to improve the viability and success of outsourcing information technology infrastructure. Based on the present findings it is argued that a holistic approach to information technology infrastructure outsourcing should be adopted which combines several outsourcing processes into a company-specific outsourcing process framework.
- Full Text:
- Date Issued: 2005
- Authors: Makka, Ferrandi W
- Date: 2005
- Subjects: Contracting out -- Management , Information technology -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8545 , http://hdl.handle.net/10948/1595 , Contracting out -- Management , Information technology -- South Africa
- Description: The outsourcing market for information technology services has been transformed over the last few years. Outsourcing, once inspired primarily by cost reductions, now forms part of overall company strategies in order to improve focus. Intent: The purpose of this research project is to conduct a critical analysis of the outsourcing of information technology infrastructure. In particular, this paper will focus on the process followed and on adherence to good corporate governance and business ethics. This dissertation addresses (i) the strategic reasons for outsourcing, (ii) reasons for not outsourcing, (iii) the different types of models available, (iv) the outsourcing process to follow, and (v) the risks associated with outsourcing. These five aspects were all empirically tested in Trans Hex. Findings: The main findings were that (i) no recognized formal process had been followed; (ii) the risk profile of the outsourcing company changed and (iii) a post-outsourcing review is required to determine whether the process is working as planned and to identify opportunities for improvement. Conclusion: A new approach is needed to improve the viability and success of outsourcing information technology infrastructure. Based on the present findings it is argued that a holistic approach to information technology infrastructure outsourcing should be adopted which combines several outsourcing processes into a company-specific outsourcing process framework.
- Full Text:
- Date Issued: 2005
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