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A critical analysis of the interpretation of a permanent establishment created where a subsidiary acts as a dependent agent for its parent company

  • Authors: Potgieter, Gizelle Kara
  • Date: 2024-04
  • Subjects: Double taxation , Taxation
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65389 , vital:74112
  • Description: In recent years, the need arose to amend the DAPE provisions in the OECD MTC due to the ever-evolving nature of the tax avoidance strategies employed globally. This research study analysed the amendments that were made to the DAPE provisions of Article 5(5) of the 2014 OECD MTC, including the related OECD Commentary thereto and the extent to which the Commentary can be relied on. The relevance of the amended DAPE provisions were discussed by analysing the PE definition in SA’s domestic tax law, SA’s position on the MLI and consequently its position on Article 12 of the MLI which incorporates the amended DAPE provisions into existing DTAs. The scope of the research was limited to the DAPE provisions, and the research did not focus on the PE provisions in general. The focal point of the study was specifically on SA subsidiaries acting as dependent agents for its parent companies located in foreign jurisdictions, thereby creating deemed PEs for the foreign parent companies in SA based on the relevant criteria set out in Article 5(5) of the OECD MTC. The research study further explored specific French court cases that focussed on the interpretation of the DAPE provisions in the relevant DTAs and commented on the appropriateness of the decisions reached in these cases. The primary objective of the research was to determine how the DAPE provisions should be interpreted for purposes of SA’s domestic law, as well as its DTAs concluded with both France and Ireland. The research study therefore concluded with an interpretation of a case study based on a similar set of facts to the foreign court cases explored, where an SA subsidiary acted as a dependent agent on behalf of its foreign parent company. The conclusion reached on the appropriate interpretation for domestic law purposes differed significantly to the interpretation for purposes of the DTAs as a result of the significant amendments that were made to the DAPE provisions in the 2017 MTC. , Thesis (MCom) -- Faculty of Business and Economic Sciences, School of Accounting, 2024
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  • Date Issued: 2024-04

A critical evaluation of the state of capital asset management in Nelson Mandela Bay Municipality and its impact on service delivery

  • Authors: Ndleleni, Neziwe
  • Date: 2024-04
  • Subjects: Nelson Mandela Bay Municipality (South Africa) , Asset-liability management , Asset management accounts -- South Africa -- Port Elizabeth
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65285 , vital:74088
  • Description: Over the past decades, municipalities have emerged as a significant sphere of government that provides essential services to the general population, thereby improving their standard of living. While the communities have been vocal in their demand for improved service delivery, some municipalities are finding it difficult to provide sustainable services because of their deteriorating infrastructure. As a result,this exhibits a negative impact on the citizens' standard of living. Good capital asset management and efficient use of resources, including suitable amenities to offer services as needed by communities, are required to improve the quality of services. Municipalities must comply with this directive, adhere to the governance requirement, alongside their consequent obligations to follow laws and regulations, execute their duties and deliver promises set within the communities that they serve. The objective of this research was to critically examine the state of capital asset management in NMBM and its influence on service delivery.The research adopted a qualitative method of enquiry. The researcher employed a qualitative methodology to acquire data using an interview schedule. Some basic findings suggest that aspects of capital asset management, including leadership, planning and budgetary concerns, a scarcity of technical staff, managerial dedication and engagement, political support, insufficient or absent capital asset conditions, present a challenge in NMBM. The study recommends that management take steps to enhance the implementation of an asset management policy, at the same time developing strategies and interventions to assist related service delivery directorates and personnel in the application, controlling andmonitoring of capital assets. It is necessary to improve the competence and efficiency of assets as well prioritise the required services and sustainability. The argument reflects that the techniques suggested in conjunction with the findings provide novel perspectives on the problems associated with capital assetmanagement. In the end, putting these recommendations into practice might greatly enhance asset management and service delivery in NMBM. , Thesis (MBA) -- Faculty of Business and Economic Sciences, Business School, 2024
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  • Date Issued: 2024-04

A framework for the strategic alignment of internal auditing in the public sector

  • Authors: Nyenyiso, Sizwe
  • Date: 2024-04
  • Subjects: Auditing, Internal , Auditing , Accounting
  • Language: English
  • Type: Doctoral theses , text
  • Identifier: http://hdl.handle.net/10948/65368 , vital:74095
  • Description: The role of internal auditing has evolved from a control-based function to a strategic partner of strategy formulation and execution. In today’s fast paced business environment, the demand for internal audit (IA) services has increased enormously as management struggles to respond to disruptions. To maximise the IA value and effectively respond to the expectations of stakeholders, the internal audit functions (IAFs) must be properly aligned with the strategic direction of their organisations. Public sector IAFs must align their work with the strategies, objectives and risks of the public sector organisations and promote organisational improvement. Failure to strategically align the IAFs may lead to the non-delivery of their mandate, and thus be unable to assure, advise and provide the insights that inform strategic decision making. It is concerning that the public sector IAFs may not be adequately aligned to the strategic direction of their organisations, and that no mechanism is in place to enable this alignment. Hence the primary objective of this study to develop a framework for aligning public sector IAFs with the strategic direction of the South African public sector organisations. The secondary objectives were to investigate factors that impact on IA alignment with the strategies of the public sector organisations; and how these can be integrated into the IA strategic alignment framework. This qualitative Delphi study used a combination of the Agency Theory and Strategic Alignment Theory (SAT) to better understand the phenomenon of IA strategic alignment. An iterative process of three Delphi rounds was followed to facilitate consensus among participants, who were selected using a purposive sampling method. This culminated in the development of IA strategic alignment framework, encompassing five components: organisational context; IA governance; IA planning approach; IA processes and IA resourcing, as well as 48 factors (35 positive and 13 negative) of IA strategic alignment. The study also found 15 benefits of IA strategic alignment (eight benefits to the organisation and seven to the IAF). , Thesis (PhD) -- Faculty of Business and Economic Sciences, School of Accounting, 2024
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  • Date Issued: 2024-04

A university-based entrepreneurial ecosystem framework in a developing country context

  • Authors: Nkotha, Atlehang
  • Date: 2024-04
  • Subjects: Entrepreneurship , Student-owned business enterprises -- Management , New business enterprises -- Management
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65331 , vital:74092
  • Description: As finding employment in South Africa remains difficult, venture creation is a necessary alternative source of income and employment. The literature suggests that a university should serve as an incubator for student entrepreneurs and provide a supportive environment for their entrepreneurial ventures. Universities are also important to the development of entrepreneurial thinking among faculty, students, and other stakeholders. Furthermore, a university-based entrepreneurial ecosystem (U-BEE) is perceived as a source of support for successful student start-up ventures. The literature suggests that the elements of U-BEEs and the interaction between them vary depending on regional and local conditions. Furthermore, the key components of a U-BEE are not appropriate for all regions or contexts. As U-BEEs are dynamic and student start-ups vary, the need exists to understand the interacting elements of the system before it can be built, or the strategies implemented. Against this background, the primary objective of this study was to map and assess a student U-BEE in a developing country context. The current study was situated in an interpretive research paradigm and deductive reasoning was applied. As a single case study research strategy was used and based on convenience sampling, Nelson Mandela University (NMU) was selected as the case to be investigated. Data was collected through a document review, surveying 33 respondents as well as conducting semi-structured interviews with 12 entrepreneurship stakeholders at one point in time. Deductive codes and thematic analysis were used to analyze the data. Through identifying and delineating the elements of NMU’s student U-BEE, it was noted that the elements in the system varied in degree of importance and prevalence. The elements investigated were people, infrastructure, funding, leadership and governance, entrepreneurship activities, reward system, collaboration, monitoring and evaluation, as well as organizational culture and outcomes. Several people were identified as supporting student entrepreneurship at NMU ranging from top management, and academics to support staff. Although a science and technology park did not exist at NMU, the findings showed that physical infrastructure and IT facilities existed to support student entrepreneurship. Despite some funding being provided for student entrepreneurship support (SES) development, none was provided for entrepreneurial infrastructure. Some top management personnel were identified as providing leadership for SES at NMU including the Vice-Chancellor who was committed to contributing to the ecosystem. In addition, various co-curricular SES activities were identified as taking place at NMU with most being offered free to registered students. However, NMU did not provide any incentives to encourage staff or students to provide SES at NMU and no formal system for rewards existed. Several internal and external collaborations to provide SES activities effectively at NMU were identified, with most occurring through the Entrepreneurship Development in Higher Education Community of Practice Network. SES activities were not monitored at NMU, but some student entrepreneurship data was handled by the Department of Institutional Planning. As a result, NMU was not perceived as having an entrepreneurially supportive culture, and the use of metrics to establish measurable outcomes were limited. In addition to identifying the challenges faced when building a student U-BEE ecosystem in a developing country context, the study elaborated on several suggestions on how these challenges could be overcome and what improvements could be made in terms of SES at NMU. The challenges identified related to NMU being under-resourced in terms of funds, staff, and infrastructure to support student entrepreneurship. In general, the findings of this study highlighted the need for student entrepreneurship to be a strategic priority at NMU. The increased involvement of top management, entrepreneurship staff, students, and other stakeholders needs to be encouraged and incentivized. In addition, faculties across the university should encourage student entrepreneurship involvement and encourage students to participate in programmes offered on campuses. The importance of appropriately skilled staff to handle all matters relating to student entrepreneurship was also emphasized. This study has theoretical significance because it identifies, maps, and assesses the elements of a student U-BEE in a developing country context. As such, it paves the way for future researchers to investigate other universities in these contexts, and to undertake further empirical studies. This study also has practical significance in that it makes several recommendations that might be of value to stakeholders within U-BEEs in developing country contexts. , Thesis (MCom) -- Faculty of Business and Economic Sciences, School of Management Sciences, 2024
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  • Date Issued: 2024-04

An evaluation of supply chain stakeholder engagement in terms of customer specific requirements: a case study of an automotive supplier and the pressures around the automotive original equipment manufacturers’ (OEMs’) requirements

  • Authors: van Staden, Shelby
  • Date: 2024-04
  • Subjects: Business logistics , Materials management , Automobile industry and trade -- South Africa
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/${Handle} , vital:74160
  • Description: The central aim of this study was to assess the engagement of supply chain stakeholders, namely OEMs and an automotive supplier, in relation to customer-specific requirements. This objective was accomplished by identifying the communication methods employed by both parties for addressing customer-specific needs. Additionally, the study aimed to pinpoint the factors that promoted engagement between OEMs and automotive suppliers concerning these requirements. Conversely, it aimed to uncover the factors that hindered such engagement. Lastly, the research aimed to evaluate whether this engagement effectively alleviated the pressures faced by the automotive supplier regarding customer-specific requirements. The broader goal of the research was to comprehend how supply chain stakeholder engagement operated between OEMs and an automotive supplier with respect to customer-specific requirements. This was pursued through secondary objectives, which entailed examining how communication transpired between OEMs and an automotive supplier, the degree of participatory nature in this communication, the barriers and catalysts influencing customer-specific requirements, and whether this engagement mitigated the pressures borne by the automotive supplier. These objectives were instrumental in revealing opportunities for enhancing OEM communication, thereby positively contributing to their relationships with supply chain partners and mitigating the added burdens they faced. The research followed a qualitative case study design, utilizing semi-structured interviews to delve into the experiences of participants carefully selected from an automotive supplier. These participants were chosen based on their interactions with OEM customers, thereby providing pertinent insights into these interactions. Thematic analysis was employed for data analysis, uncovering codes, categories, and overarching themes from participants’ responses. The findings of the research highlighted certain consistent themes, shedding light on which communication methods were employed more frequently, as well as the rationale behind their usage. Notably, online platforms emerged as a popular channel, and daily communication was preferred. The research also revealed a recurring theme wherein OEMs assumed a controlling role, rather than fostering a mutually advantageous partnership in addressing issues. Additionally, communication barriers were observed in the use of online portals for communication by the automotive supplier. In these themes, variations were discerned in communication channels. These differences were rooted in participants’ responsibilities, decision-making authority, and designated roles. Consequently, the perception of communication channels varied among participants. However, similarities were also noted in the participants’ feedback regarding communication channels. The research highlighted the necessity for improved two-way communication and emphasized the need for a collaborative approach between OEMs and the automotive supplier, rather than a unilateral one. The research underscored an evident power imbalance between OEMs and the automotive supplier. In essence, the crux of a successful and mutually beneficial engagement between OEMs and the automotive supplier lies in transparent communication, adaptability, and a shared willingness to find solutions that cater to both sides. By focusing on these core principles, it is plausible to establish a scenario that benefits both parties and nurtures a robust and enduring partnership. , Thesis (MBA) -- Faculty of Business and Economic Sciences, Business School, 2024
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  • Date Issued: 2024-04

An investigation into the current and future state of the catalytic converter industry

  • Authors: Hughes, Jason Michael
  • Date: 2024-04
  • Subjects: Automobiles -- South Africa -- Eastern Cape -- Catalytic converters. , Industrial management , Automobile industry and trade
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65031 , vital:74009
  • Description: The catalytic converter industry plays a crucial role in enhancing the sustainability of automotive and industrial processes by mitigating the environmental impact of harmful emissions. Catalytic converters are devices that use catalysts to facilitate chemical reactions, converting the pollutants in exhaust gases into less harmful substances. It has become necessary to investigate the current and future state of the catalytic converter industry, due to the stringent emissions regulations being adapted across the world, including the introduction of alternative powered vehicles. The primary objective of this study is to identify sustainable strategies that could be adapted by the catalytic converter industry to ensure sustainability of the market. The study was conducted using a qualitative phenomenological approach. A total of 12 participants were chosen for the study and in-depth interviews were used as data collection tool to accomplish the objectives of the study. A thematic qualitative data analysis approach was taken to analyse and identify emerging themes from the collected data. As the industry is extremely dynamic, it becomes very difficult to update data for analysis purposes, therefore it becomes complicated to challenge the growth opportunities for the industry. It is therefore recommended to conduct thorough market analysis considering factors, such as market trends, regional variations, key players, and supply-demand dynamics. A deeper dive into the influences of the electric and hydrogen technologies’ effect on the catalytic converter industry, is key to identify potential opportunities and challenges associated with the move to greener transportation. The findings of this study established that the catalytic converter industry should adopt a multifaceted strategy, that includes regulatory compliance, technological innovation, environmental responsibility, and a willingness to adapt to shifting market dynamics. The ability of this industry to strike a balance between environmental stewardship and economic viability, will determine its future success. , Thesis (MBA) -- Faculty of Business and Economic Sciences, Business School, 2024
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  • Date Issued: 2024-04

An online model for an agriculture retailer

  • Authors: Jordaan, Jeandre
  • Date: 2024-04
  • Subjects: Electronic commerce , Produce trade -- South Africa , Food industry and trade -- South Africa , Agricultural industries -- South Africa Agriculture -- Economic aspects -- South Africa
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65061 , vital:74013
  • Description: The advent of the digital age provided businesses with new opportunities and ways of doing business digitally. Digital commerce encompasses many aspects, one of which is electronic commerce (e-commerce). Due to the rise of e-commerce, the retail industry specifically has undergone a significant transformation, with e-commerce offering new business models to companies. E-commerce retailers like Amazon, TakeAlot, eBay, and Alibaba have successfully developed online stores and disrupted the traditional face-to-face retail trade. Brick-and-mortar retailers, once the dominant force, now find themselves in an increasingly competitive environment. The agriculture retail sector is no different and new disruptions and opportunities caused by e-commerce necessitated the agriculture retail sector to also consider e-commerce’s impact and implement changes where necessary. The COVID-19 pandemic further disrupted the traditional methods of doing business due to lockdowns and social distancing measures implemented by governments globally. COVID-19’s impact along with a changing business environment, inclined an agriculture retailer in South Africa, the Humansdorpse Landbou Koöperasie, trading as The Co-Op, to explore e-commerce as a new business model to support and enhance their customers purchasing experience. The aim of this study is to determine the factors that influence the adoption of an online model for an agriculture retailer in South Africa. A literature review on e-commerce and the agriculture retail sector was conducted, and from the literature a conceptual model was proposed, which identified the main factors that influence the adoption of an online model for an agriculture retailer. A questionnaire was developed and translated into three languages - Afrikaans, English and IsiXhosa - and distributed to customers of The Co-Op. The results obtained from the questionnaire were statistically analysed. After conducting correlation and Chi-Square tests the relationship between the identified independent factors and the dependent factor was determined. The study identified that the independent factors of: Acceptance of Internet Technology, Online Shopping, Delivery, Methods of Payment, and Product Range positively influence the dependent factor, the Co-Op Online Shopping and thus the adoption thereof. The study thus confirmed the need for an online model for The Co-Op. The study contributes theoretically by discussing agriculture retail and technology acceptance within the realm of the Technology Acceptance Model and the Theory of Planned Behaviour. The study’s practical contribution includes a tested hypothesised model that can be used for future research by other agriculture retailers. Additionally, research on this topic can be expanded to other agricultural retailers in South Africa and Africa. , Thesis (MBA) -- Faculty of Business and Economic Sciences, Business School, 2024
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  • Date Issued: 2024-04

Analysing the influence of banking loyalty programmes on South African consumer behaviour post-Covid

  • Authors: Jordaan, Ross
  • Date: 2024-04
  • Subjects: Banks and banking -- South Africa , Customer loyalty programs , Customer clubs , consumer behaviour
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65075 , vital:74016
  • Description: Banking institutions promote loyalty programmes that offer customers cost saving benefits. The research investigates the perceived loyalty programme benefits from a customer perspective. The research analyses the customer satisfaction and the effect the banking loyalty programmes has on customer behaviour post Covid-19. Focusing on customer retention and customer relationship management, banking institutions have adopted loyalty programmes as a strategic tool to enhance customer loyalty and satisfaction. The findings of this research provided valuable insights into the key factors that drives customer loyalty and engagement with banking loyalty programmes. This study used quantitative research methodology utilizing surveys and statistical analyses to gather and interpret data using simple random sampling from a diverse sample of banking customers from the Gqeberha area. A response rate of 50.5% was achieved in this study. The findings of this study underscore a pivotal realisation that banking loyalty programmes in isolation prove insufficient to exert a significant influence on banking customer behaviour in the post-Covid era. A contemporary approach is required to meet the evolving expectations and dynamics within the customer base. The study observed that digital transformation and strategic partnerships are a key determinant in shaping banking customer behaviour, hence the study advocates for a synergised approach, where banking loyalty programmes, digital transformation, and strategic partnerships operate in tandem. It is recommended that banks should understand the dynamics of consumer behaviour in the context of loyalty programmes, hence they can optimize their strategies to strengthen their position and relationships with their customers. Traditional silos of banking loyalty programmes must integrate and adapt to the current banking customer preferences, this holistic approach is not just a recommendation but also imperative for sustainable growth and resilience in the banking sector. The study will contribute to academic research and offer practical implications for banking executive seeking to build, design and implement effective loyalty programmes in a highly competitive banking industry. , Thesis (MBA) -- Faculty of Business and Economic Sciences, Business School, 2024
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  • Date Issued: 2024-04

Assessing zakat literacy levels among South African certified financial planner (CFP®) professionals

  • Authors: Pandie, Raaiq
  • Date: 2024-04
  • Subjects: Zakat -- South Africa , Financial planners -- South Africa , Investment advisors -- South Africa , Islam -- Economic aspects -- South Africa
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65377 , vital:74097
  • Description: Zakat is important in Islam as it is one of the five pillars of the faith. Muslim individuals are required to give a portion of their wealth to those in need, serving as a means of wealth distribution and poverty alleviation. Given the annual obligation for qualifying Muslims to pay Zakat, possessing or having access to the essential knowledge of Zakat calculation is important to ensure accurate payment. Although existing research provides insights into Zakat calculations, it does not address which professionals or individuals can assist Muslims with their Zakat calculations. Muslim individuals without the capability to calculate their annual Zakat precisely are susceptible to unintentionally making incorrect payments. To address this risk, access to professional Islamic financial advice within the South African financial services industry becomes important. In this industry, the Certified Financial Planner (CFP®) designation stands as the highest globally recognised professional qualification in financial planning. CFP® professionals possess the potential to assist Muslim clients in the accurate calculation and payment of their annual Zakat. Given the lack of research attention focusing on Zakat literacy in South Africa, particularly within the financial planning profession; the primary objective of this study was to measure the Zakat literacy levels among South African CFP® professionals, recognising the significance of Zakat in Islam and the importance of providing Muslim individuals with the knowledge to accurately calculate their Zakat. A comprehensive literature review consisting of two literature chapters was undertaken to provide context and framework for the study. The first literature review focused on contextualising Zakat and Islamic finance in the financial services industry, an overview of Islamic finance within the financial services industry, and the nature and importance of Zakat for South African Muslims. This led to the second literature review, which examined Zakat and Zakat literacy. After conducting a comprehensive review of the literature, the Zakat literacy index utilised in this study was adapted from an Indonesian Zakat literacy index, integrating two dimensions of knowledge. The first dimension is the basic knowledge of Zakat, and the second dimension is advanced knowledge of Zakat. Each dimension of the BAZNAS ZLI consisted of five variables, namely general knowledge of Zakat, knowledge of the obligation to pay Zakat, knowledge of the eight Asnaf, knowledge , Thesis (MCom) -- Faculty of Business and Economic Sciences, School of Management Sciences, 2024
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  • Date Issued: 2024-04

Barriers that prevent effective implementation of physical asset management in a ferrochrome smelter

  • Authors: Mulaudzi, Zwivhuya Phumudzo
  • Date: 2024-04
  • Subjects: Asset management accounts -- South Africa , Asset-liability management , Asset allocation
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65263 , vital:74083
  • Description: The systematic management of fixed assets, such as equipment, vehicles, machinery, and buildings, is referred to as physical asset management. Effective physical asset management helps equipment intensive organisations, such as smelters, to obtain the most value from their assets, while reducing the risks associated with their ownership and operation of these assets. Physical asset management ensures that assets are safe, cost-efficient, reliable, compliant with relevant regulations and standards. The primary objective of this study was to investigate barriers that prevent the effective implementation of physical asset management in the ferrochrome smelter environment. The researcher used the qualitative phenomenological approach to conduct the study with 12 participants selected for the study and data collected through in-depth interviews, to achieve the study’s objectives. The collected qualitative data was analysed and emerging themes from the data were presented. The findings of the study established several barriers that hinder or prevent effective implementation of physical asset management within a smelter environment. Issues, such as risk assessment, competencies, awareness and training were found to have a major impact on the effectiveness of the physical asset management system. The study offered recommendations, such as the generation of an asset specific risk management strategy to manage the risks associated with physical assets. Continuous training and development for the workforce remain effective in delivering the objectives of a physical asset management system. The recommendations proposed to the organisation in this study, can be used as a guide to help the top leadership in decision making and developing a future asset management policy, strategy, and objectives. Periodic management reviews are essential in addressing challenges relating to the physical asset management system. , Thesis (MBA) -- Faculty of Business and Economic Sciences, Business School, 2023
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  • Date Issued: 2024-04

Challenges faced tourism small micro and medium-sized enterprises in greater Letaba Local Municipality area Mopani, Limpopo Province

  • Authors: Sethwana, Mahlatse Victor
  • Date: 2024-04
  • Subjects: Small business -- Limpopo (South Africa) , Business enterprises -- Limpopo (South Africa) , Tourism -- Management -- Limpopo (South Africa) , Tourism -- Limpopo (South Africa)
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65412 , vital:74133
  • Description: The aim of the study was to examine the challenges faced by tourism Small Micro and Medium Enterprises (SMMEs) and provide recommendations to the government and other institutions to support these enterprises. It is organized into chapters, including an introduction, literature review, methodology, findings, conclusions, and recommendations. The theoretical framework of the study is based on the finance gap theory and the resource dependency theory. The literature review in Chapter Two of the study provides a comprehensive overview of the challenges faced by tourism SMMEs. It highlights both internal challenges, such as limited managerial competency, lack of financial knowledge, and inadequate business management training, as well as external challenges, including the lack of marketing skills and inefficient use of resources. The study emphasizes the importance of improving managerial competencies, financial knowledge, and marketing skills for the successful operation and development of these enterprises. The study employed an explanatory sequential mixed methods design, which involves collecting quantitative data followed by qualitative data. The population for the study consists of tourism SMMEs registered in the Limpopo Department of Economic Development, Environment, and Tourism database, with a sample size of 100 tourism SMMEs selected through purposive sampling. The study utilizes an online survey for quantitative data collection and follow-up online interviews for qualitative data collection. The data was analysed using descriptive statistics and thematic analysis, with the findings integrated through triangulation. In terms of the data analysis, the study utilizes descriptive statistics for the quantitative data and thematic analysis for the qualitative data. Most respondents in the online survey identified themselves as owners of tourism SMMEs, followed by managers and those with dual roles. Most respondents have an Honours degree or B-Tech as their highest qualification, indicating a relatively high level of education among the participants. Additionally, most respondents have worked in the tourism SMME sector for 11-20 years, suggesting a significant amount of experience in the industry. Guesthouses are the most common type of tourism business in the Greater Letaba Municipality (GLM), followed by , Thesis (MPhil) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 2024
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  • Date Issued: 2024-04

Challenges facing cooperatives in community development in Graaff-Reinet, Eastern Cape Province

  • Authors: Nxesi-Noxonya, Fundiswa
  • Date: 2024-04
  • Subjects: Cooperative societies -- South Africa -- Eastern Cape , Community development -- South Africa -- Eastern Cape , Sustainable development -- Research -- South Africa -- Eastern Cape
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65357 , vital:74094
  • Description: Cooperatives are becoming prominent local economic development agents responsible for addressing economic and social problems experienced by communities in developing countries and sustaining livelihoods. Cooperatives in South Africa contribute significantly to poverty reduction and job creation. The purpose of this study was to understand the operations of cooperatives in community development in Graaff-Reinet, Eastern Cape province, so that interventions could be implemented to improve cooperatives' performance in the district. The study used a qualitative approach to enable the researcher to investigate cooperatives' challenges in community development and how these have influenced their operations in Graaff-Reinet. The study adopted a case study design. Individual, face–to–face, semi-structured interviews with 12 participants were conducted. Ten participants were cooperative members, and the other two were government officials. These participants were purposively selected because of their involvement in cooperative support programmes. The study's findings revealed that cooperatives contribute to an increase in household income, food security and job creation and improve the quality of life of members of cooperatives in the Graaff-Reinet community. The study also found that cooperatives can address economic and social problems experienced by communities, such as providing training and counselling to community members. However, the study found that the major challenges are limited training opportunities for members of cooperatives, insufficient funds and the mismanagement of funds. This study advocates for meaningful strategies that may be adopted to promote cooperatives as sources of income, namely, improved project management, self-reliance and commitment, funding, secured premises, the employment of young people and elders and the use of learning networks. , Thesis (MA) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 2024
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  • Date Issued: 2024-04

Conceptual framework of African immigrant entrepreneurship in South Africa

  • Authors: Ngota, Bernard Lama
  • Date: 2024-04
  • Subjects: Immigrant business enterprises -- South Africa , Entrepreneurship -- South Africa , Foreign workers -- South Africa
  • Language: English
  • Type: Doctorate theses , text
  • Identifier: http://hdl.handle.net/10948/65298 , vital:74090
  • Description: Most previous research on immigrant entrepreneurship has focused on investigating and describing immigrant entrepreneurship challenges, characteristics, and drivers of success. Immigrant entrepreneurship research that focuses on Africa, includes the challenges African immigrant entrepreneurs face, and their innate ability to start new ventures in their host countries compared to their native-born counterparts. However, literature on the conceptual framework explaining African immigrant entrepreneurship in South Africa is still nascent. This study assisted to develop a framework that will explain African immigrant entrepreneurship in South Africa. The purpose of this study was to develop a conceptual framework of African immigrant entrepreneurship in South Africa. The aim was achieved through a qualitative research approach that provided insights into African immigrant entrepreneurs and their perceptions thereof; the home country context, the entrepreneur, the resources, business opportunities, the immigrant entrepreneurial ecosystem, new business creation and operations, and the contributions to economic development to the South African economy were explored. Data was collected from a total of twenty-two participants using semi-structured interviews. The interviews were self-administered on a face-to-face contact by the researcher. Participants included African immigrant entrepreneurs; owner/managers and their employees comprised of twelve African immigrant entrepreneurs and ten employees. Data was collected using an interview guide and analysed by means of content and thematic analyses. A conceptual framework of African immigrant entrepreneurship in South Africa was created from the literature, and the collected data was then fitted to match the components of the model. The findings reveal how the different components of home country context, entrepreneur, resources, business opportunity, immigrant entrepreneurial ecosystem, new business creation and operations, were all interlinked to contribute to the economic development of South Africa. Furthermore, the findings revealed that African immigrant social ethnic groups provides support to their members such as “njangi”, loans, emotional support, protection, information, and helping them adjust to their new surroundings. These supports might promote African immigrant entrepreneurship and the creation of a new business in a host country like South Africa. Other findings complement how other employees benefit from African immigrant entrepreneurship in , Thesis (DPhil) -- Faculty of Business and Economic Sciences, School of Management Sciences, 2023 , Most previous research on immigrant entrepreneurship has focused on investigating and describing immigrant entrepreneurship challenges, characteristics, and drivers of success. Immigrant entrepreneurship research that focuses on Africa, includes the challenges African immigrant entrepreneurs face, and their innate ability to start new ventures in their host countries compared to their native-born counterparts. However, literature on the conceptual framework explaining African immigrant entrepreneurship in South Africa is still nascent. This study assisted to develop a framework that will explain African immigrant entrepreneurship in South Africa. The purpose of this study was to develop a conceptual framework of African immigrant entrepreneurship in South Africa. The aim was achieved through a qualitative research approach that provided insights into African immigrant entrepreneurs and their perceptions thereof; the home country context, the entrepreneur, the resources, business opportunities, the immigrant entrepreneurial ecosystem, new business creation and operations, and the contributions to economic development to the South African economy were explored. Data was collected from a total of twenty-two participants using semi-structured interviews. The interviews were self-administered on a face-to-face contact by the researcher. Participants included African immigrant entrepreneurs; owner/managers and their employees comprised of twelve African immigrant entrepreneurs and ten employees. Data was collected using an interview guide and analysed by means of content and thematic analyses. A conceptual framework of African immigrant entrepreneurship in South Africa was created from the literature, and the collected data was then fitted to match the components of the model. The findings reveal how the different components of home country context, entrepreneur, resources, business opportunity, immigrant entrepreneurial ecosystem, new business creation and operations, were all interlinked to contribute to the economic development of South Africa. Furthermore, the findings revealed that African immigrant social ethnic groups provides support to their members such as “njangi”, loans, emotional support, protection, information, and helping them adjust to their new surroundings. These supports might promote African immigrant entrepreneurship and the creation of a new business in a host country like South Africa. Other findings complement how other employees benefit from African immigrant entrepreneurship in South Africa. This was evidence in the entrepreneurs’ responsibilities, improved employees’ skills development, improved employee economic status and improved employee-employer relationships. The proposed framework serves as a valuable resource for scholars and practitioners, especially those involved with the making of legislations in the country. The study recommends that broad-based integrated public policy interventions and strategies be developed and implemented to have a positive impact on the country's economic success in terms of job creation, skills transfer, poverty reduction, and economic growth to achieve the socio-economic well-being of the people.
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  • Date Issued: 2024-04

Credit accessibility and enabling policies for SMMEs in King Sabata Dalindyebo Local Municipality South Africa

  • Authors: Busakwe, Lomso
  • Date: 2024-04
  • Subjects: Credit -- South Africa -- Eastern Cape , Finance -- South Africa -- Eastern Cape , Small business -- Management -- South Africa -- Eastern Cape
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/64884 , vital:73938
  • Description: Small, medium and micro enterprises contribute significantly to the economy, approximately 34% to South Africa’s Gross Domestic Product. They also play a vital role in the economy as drivers for reducing unemployment. In a modern transforming globe, small, medium and micro enterprises depend on funding. Categorically, credit in South Africa is limited to small, medium and micro enterprises from banks, this has to do with the credit histories, policies and collateral. The issue of policies that make it convenient for Small, medium and micro enterprises to obtain loans have proven to be difficult. These policies aspects have verified to be specifically difficult for regulations meant to increase asset-based total lending. The aim of the study was to assesses the role, adequacy and gaps of current policies to enhance credit accessibility by SMMEs in the KSDLM. The following research objectives are pursued: to identify the challenges faced by small businesses in the KSDLM, specifically from a credit access perspective; to identify the role of policies in assisting SMMEs to access credit for their small businesses in the KSDLM; to identify the policy gaps that hinder access to credit by SMMEs in the KSDLM; to draft a policy framework that enhances access to credit by SMMEs. A mixed method approach was adopted in this study. A questionnaire for quantitative approach, as well as an interview schedule for qualitative approach, was used to collect data. A sample of 145 small, medium, and micro enterprises, as well as 5 financial institutions, was utilised for the study. The study revealed numerous challenges that are hindering small, medium and micro enterprises from accessing credit and they are compliant, lack of proper record keeps, poor adjustment to technology, collateral and stability. Most small, medium and micro enterprises mentioned are facing challenges in accessing credit owing to the policies that are in place that do not cater for all their challenges and shortcomings. The study recommend that the Government can provide financial assistance to small businesses through grants, loans, tax incentives, and subsidies. These initiatives can reduce the financial burden on small businesses, allowing them to invest in growth, innovation and sustainability. , Thesis (MPhil) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 2024
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  • Date Issued: 2024-04

Cyber security compliance in South Africa’s maritime sector

  • Authors: Steenberg, Wynand
  • Date: 2024-04
  • Subjects: Computer security -- Management , Computer networks -- Security measures , Cyberspace -- Security measures , Shipping -- Security measures
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65445 , vital:74152
  • Description: Globally, cyber attacks on the maritime industry have escalated exponentially, indicating that cyber security should be an international priority. The majority of maritime digital systems are connected to the cloud through information technologies, creating vulnerability to cyber attacks. Cyber security is critical to protect and ensure resiliency in the maritime industry’s operations. In July 2021, a cyber attack targeted the Transnet National Ports Authority (TNPA) and caused significant disruption to operations at multiple South African ports. Port operations were reduced to manual processes, which resulted in severe congestion. Transnet declared a force majeure during the two weeks it took to reinstate minimal operations. The TNPA cyber attack emphasised the need for effective strategies and procedures to prevent and recover from cyber attacks in the South African maritime industry. As maritime transport contributes significantly to South Africa’s gross domestic product (GDP), the incident had a detrimental effect on the country’s economy. It is, therefore, important to ensure that the South African maritime industry remains aware of the latest strategies and guidelines for cyber risk management. This study set out to establish if South Africa’s maritime industry complies with international standards for cyber risk management by analysing the International Maritime Organization’s (IMO) guidelines for cyber risk management. South Africa’s cyber risk management strategies were evaluated, and recommendations were made to improve the cyber risk management strategies and procedures currently employed in the South African maritime industry. , Thesis (MPhil) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 2024
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  • Date Issued: 2024-04

Economic complexity and inclusive growth in Sub-Saharan Africa: a cross country analysis

  • Authors: Maxwele, Chuma
  • Date: 2024-04
  • Subjects: Gross domestic product , Economic development -- Africa , International trade , Balance of trade -- Africa Africa, Sub-Saharan Africa, Sub-Saharan Africa, Sub-Saharan Africa, Sub-Saharan -- Economic conditions
  • Language: English
  • Type: Doctoral theses , text
  • Identifier: http://hdl.handle.net/10948/65142 , vital:74037
  • Description: The concept of economic complexity is a relatively new term in economics literature, it is used to refer to the magnitude of productive knowledge or capabilities embedded in society. However, because of its potential impact on national prosperity, it is hypothesized that differences in the degree of economic complexity are major factors of inequalities in the growth rates of nations. The approach of economic complexity makes use of fine-grained data on thousands of economic activities to learn both abstract factors of production and the way they combine into thousands of outputs. However, it is only in recent years that studies have started to consider the association between economic complexity and economic growth. As such, there is a lack of robust, vigorous literature that examines the association between economic complexity and inclusive growth, particularly in the context of Sub Sub-Saharan Africa. The extant literature focuses on the relationship between economic complexity and isolated cases of some macroeconomic indicators of growth. As a departure from the existing studies and as a contribution to the field, inclusive growth, in this study, is measured as a composite index from various growth indicators as postulated in the inclusive growth theories and then each indicator is viewed separately. Thus, the general purpose of the study is to investigate the relationship between economic complexity and inclusive growth in Sub Sub-Saharan Africa from 1996 to 2019 2019, which is the primary objective of the study. The first objective of the study is to examine the effect of economic complexity on welfare indicators in Sub Sub-Saharan African countries from 1996 to 2019. In examining the effect, the study employed a Pool Mean Group – Autoregressive Distributive Lag (PMG PMG-ARDL) model. The results of the study reveal that economic complexity, economic growth rate, and terms of trade have a positive and statistically significant long-run impact on welfare in Sub Sub-Saharan Africa. The short-run dynamics reveal that economic complexity negatively and significantly affects welfare. The study's second objective examines the impact of economic complexity on economic indicators in Sub-Saharan African countries from 1996 to 2019. To examine the impact, the study employed the Panel Ordinary Least Square (POLS) model. The results of the study demonstrate that economic complexity, foreign direct investment, inflation, and population growth have a negative and significant impact on the economic index. However, government expenditure demonstrates a positive and significant effect on economic indicators. The third objective of the study examines the effect of economic complexity on human development in Sub Sub-Saharan African countries from 1996 to 2019. In examining the effect, the study employed the Panel Dynamic Ordinary Least Square (DOLS) model for the long-run relationship, and the Generalised Method of Moments (GMM) for the short-run relationship. The results of the long long-run relationship show that economic complexity has a negative impact on human development which is significant at 1 percent. Short Short-run relationships reveal that economic complexity has a positive and insignificant impact on human development. The fourth objective of the study investigates the effect of economic complexity on good governance in Sub Sub-Saharan African countries from 1996 to 2019. The study employed the Pool Mean Group – Autoregressive Distributive Lag (PMG PMG-ARDL) model to investigate the relationship. The PMG PMG-ARDL model results reveal that economic complexity, foreign aid, and the Gini coefficient have a positive and statistically significant long-run impact on good governance in Sub Sub-Saharan Africa. The fifth and last objective of the study investigates the effect of economic complexity on inclusive growth in Sub Sub-Saharan African countries from year 1996 to 2019. To investigate the relationship, the study applied the Panel Vector Autoregressive (P-VAR) model. The results from the grangerGranger-causality test show a unidirectional relationship running from economic complexity to inclusive growth, the panel VAR model reveals that economic complexity has a negative and significant effect on inclusive growth at 10 percent level of significance in Sub Sub-Saharan Africa. The present study investigated five objectives, and out of the five objectives, only two (i.e., Welfare and Good Governance ) have a positive and significant relationship with economic complexity in the long long-run. This implies that with more productive structures, these countries would be in a better position to promote institutional quality and later advance welfare regimes in Sub Sub-Saharan Africa. However, for that goal to be realized, the Sub-Saharan African region should first achieve, or have, a certain level of economic development. , Thesis (PhD) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 2024
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  • Date Issued: 2024-04

Effects of foreign capital inflows on human development in Ghana and the mediating role of institutional quality

  • Authors: Dadzie, Sylvester Kwesi
  • Date: 2024-04
  • Subjects: Capital movements -- Ghana , Economic development -- Ghana , Structural equation modeling -- Case studies
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/64929 , vital:73987
  • Description: The issue of financing for human development has been crucial for governments and stakeholders. The financing mechanisms for human development have been broadly categorised into domestic and foreign. The foreign capital inflows are to complement domestic resources for development. However, despite the heterogeneity of past studies, several studies have proved that with adequate institutional quality, an inflow of finance can positively impact human development. This study sought to examine the effect of foreign capital inflows on human development and the role of institutional quality in Ghana using partial least square structural equation modelling (PLS-SEM) on selected quartered secondary data from 1996 to 2020, primarily incorporating World Development Indicators (WDI) and World Governance Indicators (WGI). It reveals firstly that foreign capital inflows have significant positive influence on institutional quality in Ghana; secondly, institutional quality has insignificant positive effects on human development; thirdly, the direct effects of foreign capital inflows on human development are negative and insignificant. Finally, the effects of foreign capital inflows on human development are not mediated by institutional quality despite the positive effects of institutional quality. The study concludes that institutional quality does not mediate between the effects of foreign capital inflows and human development in Ghana. However, this study recommends that the government design and implement appropriate policies to create an enabling environment to strengthen institutions and regulations while attracting foreign capital as a supplementary source of domestic investment to enhance human development. , Thesis (MPhil) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 2024
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  • Date Issued: 2024-04

Evaluating factors affecting development and implementation of innovation practices at Eastcape Midlands TVET College

  • Authors: Momoza, Ncedo Prince
  • Date: 2024-04
  • Subjects: Vocational education -- Technological innovations , Technical education -- Technological innovations , Education, Higher -- Technological innovations , Education, Higher -- Computer-assisted instruction Educational technology
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65219 , vital:74052
  • Description: This study underscores the dearth of effective innovation practices in South African higher educational institutions. The research delves into the key factors that influence the development and implementation of innovation practices in Technical and Vocational Education and Training (TVET) colleges, with a particular focus on the Eastcape Midlands TVET College in the Midlands region. The study aims to identify the primary drivers and barriers to innovation adoption within the context of a TVET college; it also evaluates the impact of innovation practices on student outcomes, institutional performance, and industry partnerships. This study used qualitative research methods, including interviews with key stakeholders such as college administrators, faculty members, and industry partners. Quota sampling was used to select interview participants based on their expertise, experience and roles in the college's innovation efforts. This approach ensured that the selected participants offered valuable insights into the topic under investigation. The participation rate for this study was 93.3%, with the results revealing that the matter was complex. Among the insights gained from the research was the identification of major obstacles to innovation, such as a lack of resources, tedious bureaucratic processes, as well as staff and faculty resistance to change. Furthermore, the research found successful strategies that stimulate innovation, such as cultivating an environment of experimentation, improving cooperation with business associates, and introducing adaptable teaching methods. The leadership team of the college may use these findings as a guide, which provides focused tactics to overcome obstacles and to develop effective methods. This research recommends that utilizing knowledge of resistance to change could result in customized change management plans, while knowledge of successful innovation projects could guide the creation of programs and policies that promote and support innovative practices within the institution. Furthermore, by providing context-specific insights and practical suggestions that could enhance the promotion of innovation in comparable educational environments, these findings contribute to the existent body of knowledge on the subject and help similar institutions achieve excellence in innovation and long-term success. , Thesis (MBA) -- Faculty of Business and Economic Sciences, Business School, 2024
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  • Date Issued: 2024-04

Evaluating factors affecting the effectiveness of the tender system In Buffalo City Metropolitan Municipality

  • Authors: Gastile, Nosikhumbuzo
  • Date: 2024-04
  • Subjects: Contractors -- South Africa , Government purchasing , Business logistics -- South Africa -- Eastern Cape
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/64986 , vital:74001
  • Description: The tender system is a complex process requiring attention to detail; when followed correctly, it is advantageous for both the vendor/service provider and the customer (public or private sector). However, many factors affect it and end up contributing to its ineffectiveness. This study mentions political interference and bureaucracy, maladministration, fraud, corruption, flawed tender practices, delay in payments and lack of skills by tender administrators. Against this background, the primary objective of this study is to contribute to improving the tender system in Buffalo City Municipality by investigating the factors that make it ineffective. A quantitative research design was used, and a sample was taken from contractors carrying out work for Buffalo City Metropolitan Municipality in the Eastern Cape Province. Convenience sampling was used while conducting this study. This study’s demographic data is analysed in percentage form using simple descriptive statistics. Once data had been gathered from the independent and dependent variables, the researcher used it to draw a conclusion and inferences using inferential statistics to show relationships between multiple variables to generalise results and make predictions. A multiple regression analysis was also employed. , Thesis (MBA) -- Faculty of Business and Economic Sciences, Business School, 2024
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  • Date Issued: 2024-04

Evaluating factors influencing quality of service delivery in the Nelson Mandela Bay Municipality

  • Authors: Tlali, Bernard
  • Date: 2024-04
  • Subjects: Nelson Mandela Bay Municipality (South Africa) , Municipal services -- South Africa -- Port Elizabeth , Local government -- South Africa -- Port Elizabeth , Municipal officials and employees -- Job satisfaction -- South Africa Job satisfaction Employee motivation
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/65478 , vital:74159
  • Description: The provision of quality service continues to be a challenge in South Africa. This research was triggered by the quality of service delivery, which indicated a downward trend in the Nelson Mandela Bay Municipality during the past five years. Notably, deficiencies in the quality of service delivery are a prevalent problem for municipalities, including the Nelson Mandela Bay Municipality. Insufficient strategic leadership skills in management lead to a lack of satisfaction, motivation and a loss of loyalty among employees, which leads to poor quality of services delivered to the community. In order to understand the relationship between employee loyalty, employee satisfaction, leadership styles, and quality of service delivery, this study aimed to evaluate the factors influencing the quality of service delivery in the Nelson Mandela Bay Municipality with the intention to enhance these from the employee’s perspective. This study followed a quantitative approach with stratified random sampling. Online surveys were used to collect data from sampled Nelson Mandela Bay Municipality employees. The sample size was 110 respondents, and a 66.09% response rate was achieved. Data analysis techniques used in the study included exploratory factor analysis (EFA) to extract statistically significant factors. Multiple regression analysis was employed to evaluate the predictive power of independent variables (Employee Empowerment, Loyalty of Employees, Employee Satisfaction, Transformational Leadership) over the dependent variable (Quality of Service). The Pearson Product Moment Correlation analysis was used to determine the relationship between the independent and dependent variables. The findings revealed that Employee Empowerment did not influence the quality of service in the Nelson Mandela Bay Municipality. The study's findings reveal that at 95% confidence level and alpha = 0.05, Loyalty of Employees, Employee Satisfaction, and Transformational Leadership significantly positively influence the Quality of Service. The study recommends that Nelson Mandela Bay Municipality management must embark on initiatives like life-work balance, organisational commitment, innovation behaviour, and benchmarking to improve the quality of service delivery. The study has contributed to the existing body of knowledge on quality of service by introducing Loyalty of Employees, Employee Satisfaction, and Transformational Leadership as factors significantly positively influencing the quality of service delivery compared to the renowned SERVQUAL dimensions (Empathy, Responsiveness, Assurance, Reliability, and Tangibility). The study's finding indicated , Thesis (MBA) -- Faculty of Business and Economic Sciences, Business School, 2024
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  • Date Issued: 2024-04
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