A business intelligence framework for supporting strategic sustainability information management in higher education
- Authors: Haupt, Ross
- Date: 2016
- Subjects: Business intelligence , Strategic planning -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/5319 , vital:20832
- Description: In the higher education sector, a number of Higher Education Institutions (HEIs) are playing a leading role in promoting sustainable initiatives. Effectively managing these initiatives however can be a complex task and requires data and information from multiple aspects of operations. In an HEI, operating sustainably means ensuring financial sustainability, social sustainability, environmental sustainability and educational sustainability. In order to manage sustainability effectively, HEIs require an integrated tool that can provide information on all areas of sustainability. HEIs face a number of challenges in effectively managing sustainability information, such as siloed data and information, and poor sharing and communication of information. Business Intelligence (BI) can assist in overcoming many of the challenges faced by organisations in effectively managing strategic sustainability information. This study investigates both the constraints to effective sustainability information management and the challenges of BI. A BI framework to support effective strategic sustainability information management is proposed. Nelson Mandela Metropolitan University (NMMU) is one such HEI, which is affected by the challenges of managing strategic sustainability information. NMMU is therefore used as a case study in this research. A BI solution, Sustainable BI, was developed based on the proposed framework. The main goal of sustainable BI is to provide strategic management at NMMU with a tool that can provide integrated sustainability information that can assist in overcoming the challenges in effectively managing strategic sustainability information. Sustainable BI was evaluated by strategic management at NMMU who are responsible for managing sustainability at NMMU. The evaluation took place through a usability study. The study revealed to what extent Sustainable BI could effectively manage strategic sustainability information at NMMU. The BI framework was iteratively improved on based on the results of the evaluations. The contributions from this study are a model for sustainability management, a BI Framework to support strategic sustainability information management and a BI solution, Sustainable BI.
- Full Text:
- Date Issued: 2016
- Authors: Haupt, Ross
- Date: 2016
- Subjects: Business intelligence , Strategic planning -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/5319 , vital:20832
- Description: In the higher education sector, a number of Higher Education Institutions (HEIs) are playing a leading role in promoting sustainable initiatives. Effectively managing these initiatives however can be a complex task and requires data and information from multiple aspects of operations. In an HEI, operating sustainably means ensuring financial sustainability, social sustainability, environmental sustainability and educational sustainability. In order to manage sustainability effectively, HEIs require an integrated tool that can provide information on all areas of sustainability. HEIs face a number of challenges in effectively managing sustainability information, such as siloed data and information, and poor sharing and communication of information. Business Intelligence (BI) can assist in overcoming many of the challenges faced by organisations in effectively managing strategic sustainability information. This study investigates both the constraints to effective sustainability information management and the challenges of BI. A BI framework to support effective strategic sustainability information management is proposed. Nelson Mandela Metropolitan University (NMMU) is one such HEI, which is affected by the challenges of managing strategic sustainability information. NMMU is therefore used as a case study in this research. A BI solution, Sustainable BI, was developed based on the proposed framework. The main goal of sustainable BI is to provide strategic management at NMMU with a tool that can provide integrated sustainability information that can assist in overcoming the challenges in effectively managing strategic sustainability information. Sustainable BI was evaluated by strategic management at NMMU who are responsible for managing sustainability at NMMU. The evaluation took place through a usability study. The study revealed to what extent Sustainable BI could effectively manage strategic sustainability information at NMMU. The BI framework was iteratively improved on based on the results of the evaluations. The contributions from this study are a model for sustainability management, a BI Framework to support strategic sustainability information management and a BI solution, Sustainable BI.
- Full Text:
- Date Issued: 2016
A critical analysis of the income tax implication of income from illegal activities in South Africa
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
A critical assessment of team building as a tourism offering in the Eastern Cape
- Authors: Blumel, Astrid
- Date: 2016
- Subjects: Social responsibility of business -- South Africa -- Eastern Cape , Tourism -- Marketing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6225 , vital:21057
- Description: This study researched team building as a tourism offering. Team building has particular potential to benefit tourism in the Western Region of the Eastern Cape. Team building has grown in popularity and is offered by several tourism operators in the Western Region of the Eastern Cape. Team building can be practiced throughout the year by the use of numerous indoor and outdoor activities thereby attracting participants and tourists. The activity involves a wide range of tourism-related services and facilities which shows its potential value as tourism resource. The research methodology for this study aimed to identify the link between team building and tourism. Additionally, the study draws attention to team buildings possible socio-economic value which is added to a tourism business’s offering range and its effect on the host destination. A survey was conducted among a randomly selected target population representing role-players involved in team building and tourism activities, for which a questionnaire was developed by adapting the SERVPERF model. This enabled the researcher to identify the team building participants’ level of satisfaction with the team building operator, activity and host destination. Emerging from the gained insight into the dynamics between team building offerings and tourism businesses, recommendations have been formulated as to the relevance of team building for a tourism businesses’ offering range and the impact on the host destination. The research study identified numerous beneficial spin-off effects for the Western Region of the Eastern Cape driven from team building activities. These benefits were an increase in awareness of the destination, improved image of the Western Region of the Eastern Cape, and tourist engagement in other tourism offerings during their stay at the destination, among others.
- Full Text:
- Date Issued: 2016
- Authors: Blumel, Astrid
- Date: 2016
- Subjects: Social responsibility of business -- South Africa -- Eastern Cape , Tourism -- Marketing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6225 , vital:21057
- Description: This study researched team building as a tourism offering. Team building has particular potential to benefit tourism in the Western Region of the Eastern Cape. Team building has grown in popularity and is offered by several tourism operators in the Western Region of the Eastern Cape. Team building can be practiced throughout the year by the use of numerous indoor and outdoor activities thereby attracting participants and tourists. The activity involves a wide range of tourism-related services and facilities which shows its potential value as tourism resource. The research methodology for this study aimed to identify the link between team building and tourism. Additionally, the study draws attention to team buildings possible socio-economic value which is added to a tourism business’s offering range and its effect on the host destination. A survey was conducted among a randomly selected target population representing role-players involved in team building and tourism activities, for which a questionnaire was developed by adapting the SERVPERF model. This enabled the researcher to identify the team building participants’ level of satisfaction with the team building operator, activity and host destination. Emerging from the gained insight into the dynamics between team building offerings and tourism businesses, recommendations have been formulated as to the relevance of team building for a tourism businesses’ offering range and the impact on the host destination. The research study identified numerous beneficial spin-off effects for the Western Region of the Eastern Cape driven from team building activities. These benefits were an increase in awareness of the destination, improved image of the Western Region of the Eastern Cape, and tourist engagement in other tourism offerings during their stay at the destination, among others.
- Full Text:
- Date Issued: 2016
A framework for the design of business intelligence dashboard tools
- Authors: Smuts, Martin Bradley
- Date: 2016
- Subjects: Business intelligence Dashboards (Management information systems)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12941 , vital:27136
- Description: Vast amounts of data are collected on a daily basis, making it difficult for humans to derive at valuable information to make effective decisions. In recent years, the field of Business Intelligence (BI) and Information Visualisation (IV) have become a key driver of an organisation’s success. BI tools supporting decision making need to be accessible to a larger audience on different levels of the organisation. The problem is that non-expert users, or novice users, of BI tools do not have the technical knowledge to conduct data analysis and often rely on expert users to assist. For this reason, BI vendors are shifting their focus to self-service BI, a relatively new term where novice users can analyse data without the traditional human mediator. Despite the proliferation of self-service BI tools, limited research is available on their usability and design considerations to assist novice users with decision making and BI analysis. The contribution of this study is a conceptual framework for designing, evaluating or selecting BI tools that support non-expert users to create dashboards (the BI Framework). A dashboard is a particular IV technique that enables users to view critical information at a glance. The main research problem addressed by this study is that non-expert users often have to utilise a number of software tools to conduct data analysis and to develop visualisations, such as BI dashboards. The research problem was further investigated by following a two-step approach. The first approach was to investigate existing problems by using an in-depth literature review in the fields of BI and IV. The second approach was to conduct a field study (Field Study 1) using a development environment consisting of a number of software components of which SAP Xcelsius was the main BI tool used to create a dashboard. The aim of the field study was to compare the identified problems and requirements with those found in literature. The results of the problem analysis revealed a number of problems in terms of BI software. One of the major problems is that BI tools do not adequately guide users through a logical process to conduct data analysis. In addition, the process becomes increasingly difficult when several BI tools are involved that need to be integrated. The results showed positive aspects when the data was mapped to a visualisation, which increased the users’ understanding of data they were analysing. The results were verified in a focus group discussion and were used to establish an initial set of problems and requirements, which were then synthesised with the problems and requirements identified from literature. Once the major problems were verified, a framework was established to guide the design of BI dashboard tools for novice users. The framework includes a set of design guidelines and usability evaluation criteria for BI tools. An extant systems analysis was conducted using BI tools to compare the advantages and disadvantages. The results revealed that a number of tools could be used by non-experts, however, their usability hinders users. All the participants used in all field studies and evaluations were Computer Science (CS) and Information Systems (IS) students. Participants were specially sourced from a higher education institution such as the Nelson Mandela Metropolitan University (NMMU). A second field study (Field Study 2) was conducted with participants using another traditional BI tool identified from the extant systems analysis, PowerPivot. The objective of this field study was to verify the design guidelines and related features that served as a BI Scorecard that can be used to select BI tools. Another BI tool, Tableau, was used for the final evaluation. The final evaluation was conducted with a large participant sample consisting of IS students in their second and third year of study. The results for the two groups revealed a significant difference between participants’ education levels and the usability ratings of Tableau. Additionally, the results indicated a significant relationship between the participants’ experience level and the usability ratings of Tableau. The usability ratings of Tableau were mostly positive and the results revealed that participants found the tool easy to use, flexible and efficient. The proposed BI Framework can be used to assist organisations when evaluating BI tools for adoption. Furthermore, designers of BI tools can use the framework to improve the usability of these tools, reduce the workload for users when creating dashboards, and increase the effectiveness and efficiency of decision support.
- Full Text:
- Date Issued: 2016
- Authors: Smuts, Martin Bradley
- Date: 2016
- Subjects: Business intelligence Dashboards (Management information systems)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12941 , vital:27136
- Description: Vast amounts of data are collected on a daily basis, making it difficult for humans to derive at valuable information to make effective decisions. In recent years, the field of Business Intelligence (BI) and Information Visualisation (IV) have become a key driver of an organisation’s success. BI tools supporting decision making need to be accessible to a larger audience on different levels of the organisation. The problem is that non-expert users, or novice users, of BI tools do not have the technical knowledge to conduct data analysis and often rely on expert users to assist. For this reason, BI vendors are shifting their focus to self-service BI, a relatively new term where novice users can analyse data without the traditional human mediator. Despite the proliferation of self-service BI tools, limited research is available on their usability and design considerations to assist novice users with decision making and BI analysis. The contribution of this study is a conceptual framework for designing, evaluating or selecting BI tools that support non-expert users to create dashboards (the BI Framework). A dashboard is a particular IV technique that enables users to view critical information at a glance. The main research problem addressed by this study is that non-expert users often have to utilise a number of software tools to conduct data analysis and to develop visualisations, such as BI dashboards. The research problem was further investigated by following a two-step approach. The first approach was to investigate existing problems by using an in-depth literature review in the fields of BI and IV. The second approach was to conduct a field study (Field Study 1) using a development environment consisting of a number of software components of which SAP Xcelsius was the main BI tool used to create a dashboard. The aim of the field study was to compare the identified problems and requirements with those found in literature. The results of the problem analysis revealed a number of problems in terms of BI software. One of the major problems is that BI tools do not adequately guide users through a logical process to conduct data analysis. In addition, the process becomes increasingly difficult when several BI tools are involved that need to be integrated. The results showed positive aspects when the data was mapped to a visualisation, which increased the users’ understanding of data they were analysing. The results were verified in a focus group discussion and were used to establish an initial set of problems and requirements, which were then synthesised with the problems and requirements identified from literature. Once the major problems were verified, a framework was established to guide the design of BI dashboard tools for novice users. The framework includes a set of design guidelines and usability evaluation criteria for BI tools. An extant systems analysis was conducted using BI tools to compare the advantages and disadvantages. The results revealed that a number of tools could be used by non-experts, however, their usability hinders users. All the participants used in all field studies and evaluations were Computer Science (CS) and Information Systems (IS) students. Participants were specially sourced from a higher education institution such as the Nelson Mandela Metropolitan University (NMMU). A second field study (Field Study 2) was conducted with participants using another traditional BI tool identified from the extant systems analysis, PowerPivot. The objective of this field study was to verify the design guidelines and related features that served as a BI Scorecard that can be used to select BI tools. Another BI tool, Tableau, was used for the final evaluation. The final evaluation was conducted with a large participant sample consisting of IS students in their second and third year of study. The results for the two groups revealed a significant difference between participants’ education levels and the usability ratings of Tableau. Additionally, the results indicated a significant relationship between the participants’ experience level and the usability ratings of Tableau. The usability ratings of Tableau were mostly positive and the results revealed that participants found the tool easy to use, flexible and efficient. The proposed BI Framework can be used to assist organisations when evaluating BI tools for adoption. Furthermore, designers of BI tools can use the framework to improve the usability of these tools, reduce the workload for users when creating dashboards, and increase the effectiveness and efficiency of decision support.
- Full Text:
- Date Issued: 2016
A psychobiographical study of Sybrand Gerhardus(Brand)Pretorius
- Authors: Harwood, Craig Sean
- Date: 2016
- Subjects: Pretorius, Brand, -- 1948 Psychology -- Biographical methods , Psychology -- Biographical methods Industrialists -- South Africa -- Biography Businessmen -- South Africa -- Biography
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/7567 , vital:21929
- Description: The South African businessman, Brand Pretorius, was born in the rural Orange Free State town of Steynsrus in 1953. Pretorius rose to prominence in the motor industry in South Africa and he retired in 2011 as Chairman of McCarthy Motor Holdings Limited the largest motor retailer in South Africa. Pretorius was selected for this psychobiographical study by means of purposive sampling, given his extraordinary business achievements. Pretorius is publicly recognised as one of South Africa’s most successful businessmen and leaders. Psychobiographical research typically takes into consideration the entire life of an individual with the aim of uncovering the story of an individual’s life through the lens of a particular theory. The aim of this study was to explore and describe the leadership development of Brand Pretorius juxtaposed against the model of authentic leadership proposed by Avolio and Luthans (2003). The life history of Brand Pretorius was studied using a qualitative single-case study design. The psychobiographical research method allowed the single-case to be studied spanning his entire career. Data was collected from both primary and secondary sources. Conceptual matrices were used to organise and integrate the findings against the model of authentic leadership. The use of multiple data sources increased the validity and reliability of the research process and findings. To ensure ethical integrity the researcher obtained informed consent from Pretorius. The findings of this research study indicate that Pretorius was able to successfully display the authentic leadership dimensions of self-awareness, internalised moral perspective, balanced processing, relational transparency and positive psychological capacities throughout the course of his career.
- Full Text:
- Date Issued: 2016
- Authors: Harwood, Craig Sean
- Date: 2016
- Subjects: Pretorius, Brand, -- 1948 Psychology -- Biographical methods , Psychology -- Biographical methods Industrialists -- South Africa -- Biography Businessmen -- South Africa -- Biography
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/7567 , vital:21929
- Description: The South African businessman, Brand Pretorius, was born in the rural Orange Free State town of Steynsrus in 1953. Pretorius rose to prominence in the motor industry in South Africa and he retired in 2011 as Chairman of McCarthy Motor Holdings Limited the largest motor retailer in South Africa. Pretorius was selected for this psychobiographical study by means of purposive sampling, given his extraordinary business achievements. Pretorius is publicly recognised as one of South Africa’s most successful businessmen and leaders. Psychobiographical research typically takes into consideration the entire life of an individual with the aim of uncovering the story of an individual’s life through the lens of a particular theory. The aim of this study was to explore and describe the leadership development of Brand Pretorius juxtaposed against the model of authentic leadership proposed by Avolio and Luthans (2003). The life history of Brand Pretorius was studied using a qualitative single-case study design. The psychobiographical research method allowed the single-case to be studied spanning his entire career. Data was collected from both primary and secondary sources. Conceptual matrices were used to organise and integrate the findings against the model of authentic leadership. The use of multiple data sources increased the validity and reliability of the research process and findings. To ensure ethical integrity the researcher obtained informed consent from Pretorius. The findings of this research study indicate that Pretorius was able to successfully display the authentic leadership dimensions of self-awareness, internalised moral perspective, balanced processing, relational transparency and positive psychological capacities throughout the course of his career.
- Full Text:
- Date Issued: 2016
A web-based repository for student mobility data in Africa
- Authors: Ferreira, Darren Bradley
- Date: 2016
- Subjects: Student mobility Students, Transfer of -- South Africa -- Psychological aspects , Education, Higher Foreign study
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12605 , vital:27098
- Description: The number of international students studying abroad has doubled since the year 2000 and there are nearly five million students that are enrolled outside their country of origin. Over the past ten years new insights and approaches to the internationalisation of higher education have arisen which has influenced global research and education. Student mobility data is a component of internationalisation data. internationally mobile students are defined as students who have crossed international borders from their countries with the objective to study. Currently, there are several international organisations and projects that manage student mobility data from various Higher Education Institutions (HEIs) across the globe and report on this data. Two of these organisations are the Open Doors Report and Project Atlas. The organisations collect Data for Africa, although it is not as detailed and useful as the data provided about other countries. Since the number of students studying abroad has doubled since the year 2000, the amount of student mobility data kept by data collection agencies and HEIs has also increased. The data collected is not always accurate and this poses a data management problem. This study conducted a survey sent to international offices at various HEIs in South Africa and Africa. The survey investigates the current state of student mobility data management in HEIs. The survey results revealed that the international offices are currently dissatisfied with student mobility data management and will be willing to provide international student data to an African data repository. This study proposes the design and development of a web-based student mobility data repository, known as the African International Portal (AIP). The study identified design guidelines and requirements for a web-based data repository. The requirements, design and design guidelines were used to guide the development of the prototype. Heuristic evaluations were conducted on the prototype in order to identify any major usability problems. Findings revealed that the overall perceptions of the prototype were positive and can be attributed to the design considerations and guidelines used during the development phase. The prototype was evaluated using a full usability evaluation that determined the usefulness, effectiveness and efficiency of the prototype when users are in the process of managing student mobility data. The results indicate that the participants found the AIP to be an effective, efficient and a satisfactory means of managing student mobility data.
- Full Text:
- Date Issued: 2016
- Authors: Ferreira, Darren Bradley
- Date: 2016
- Subjects: Student mobility Students, Transfer of -- South Africa -- Psychological aspects , Education, Higher Foreign study
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12605 , vital:27098
- Description: The number of international students studying abroad has doubled since the year 2000 and there are nearly five million students that are enrolled outside their country of origin. Over the past ten years new insights and approaches to the internationalisation of higher education have arisen which has influenced global research and education. Student mobility data is a component of internationalisation data. internationally mobile students are defined as students who have crossed international borders from their countries with the objective to study. Currently, there are several international organisations and projects that manage student mobility data from various Higher Education Institutions (HEIs) across the globe and report on this data. Two of these organisations are the Open Doors Report and Project Atlas. The organisations collect Data for Africa, although it is not as detailed and useful as the data provided about other countries. Since the number of students studying abroad has doubled since the year 2000, the amount of student mobility data kept by data collection agencies and HEIs has also increased. The data collected is not always accurate and this poses a data management problem. This study conducted a survey sent to international offices at various HEIs in South Africa and Africa. The survey investigates the current state of student mobility data management in HEIs. The survey results revealed that the international offices are currently dissatisfied with student mobility data management and will be willing to provide international student data to an African data repository. This study proposes the design and development of a web-based student mobility data repository, known as the African International Portal (AIP). The study identified design guidelines and requirements for a web-based data repository. The requirements, design and design guidelines were used to guide the development of the prototype. Heuristic evaluations were conducted on the prototype in order to identify any major usability problems. Findings revealed that the overall perceptions of the prototype were positive and can be attributed to the design considerations and guidelines used during the development phase. The prototype was evaluated using a full usability evaluation that determined the usefulness, effectiveness and efficiency of the prototype when users are in the process of managing student mobility data. The results indicate that the participants found the AIP to be an effective, efficient and a satisfactory means of managing student mobility data.
- Full Text:
- Date Issued: 2016
An analysis of revisions to the South African quarterly gross domestic product
- Authors: Fotoyi, Asanda
- Date: 2016
- Subjects: Gross domestic product -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/3635 , vital:20448
- Description: Gross domestic product (GDP) is one of the most important economic performance indicators for any country that is closely watched by governments, businesses and financial communities. GDP often influences economic decisions and policy-making. These decisions are however often based on preliminary initial announcements by statistical agencies. The preliminary estimates are then revised as more comprehensive information becomes available. Therefore, it is important to ensure that the initial GDP announcements are unbiased, efficient and can be relied on. This study focuses on seasonally adjusted and annualised (qq) growth rates at constant prices for the following national accounts aggregates: GDP, gross domestic expenditure (GDE), final consumption expenditure by households and general government, gross fixed capital formation (GFCF), Exports and imports of goods and services, gross national income (GNI) and disposable income of households. The research methodology used is based on descriptive statistics and Ordinary Least Squares (OLS) regression estimations. The results of the study indicate that little confidence should be attributed to interpretations of the initially announced estimates for GDP, GDE, final consumption expenditure by households, GNI and disposable income by households. The study found evidence that suggests that the initial announcements are biased and inefficient. This implies that the initial announcements contain measurement errors that could be eliminated in order to become a better forecast of the final or true value. This further suggests a lack of expected reliability of existing and future initial announcements of the estimates. For short-term analysis the users of GDP data are encouraged to focus on different measures. It is also recommended that the statistical agents producing South Africa’s national accounts aggregates improve their statistical compilation processes. The agencies are also encouraged to conduct periodic revisions studies and make these available to the users.
- Full Text:
- Date Issued: 2016
- Authors: Fotoyi, Asanda
- Date: 2016
- Subjects: Gross domestic product -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/3635 , vital:20448
- Description: Gross domestic product (GDP) is one of the most important economic performance indicators for any country that is closely watched by governments, businesses and financial communities. GDP often influences economic decisions and policy-making. These decisions are however often based on preliminary initial announcements by statistical agencies. The preliminary estimates are then revised as more comprehensive information becomes available. Therefore, it is important to ensure that the initial GDP announcements are unbiased, efficient and can be relied on. This study focuses on seasonally adjusted and annualised (qq) growth rates at constant prices for the following national accounts aggregates: GDP, gross domestic expenditure (GDE), final consumption expenditure by households and general government, gross fixed capital formation (GFCF), Exports and imports of goods and services, gross national income (GNI) and disposable income of households. The research methodology used is based on descriptive statistics and Ordinary Least Squares (OLS) regression estimations. The results of the study indicate that little confidence should be attributed to interpretations of the initially announced estimates for GDP, GDE, final consumption expenditure by households, GNI and disposable income by households. The study found evidence that suggests that the initial announcements are biased and inefficient. This implies that the initial announcements contain measurement errors that could be eliminated in order to become a better forecast of the final or true value. This further suggests a lack of expected reliability of existing and future initial announcements of the estimates. For short-term analysis the users of GDP data are encouraged to focus on different measures. It is also recommended that the statistical agents producing South Africa’s national accounts aggregates improve their statistical compilation processes. The agencies are also encouraged to conduct periodic revisions studies and make these available to the users.
- Full Text:
- Date Issued: 2016
An analysis of the South African income tax legislation in respect of transfer pricing
- Authors: Le Roux, Ayesha
- Date: 2016
- Subjects: Transfer pricing -- Taxation -- South Africa Transfer pricing -- Taxation -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/13105 , vital:27152
- Description: Transfer pricing has become a very popular term in South Africa over the last few years, even more so since July 2013 when the Base Erosion and Profit Shifting (BEPS) Action plan was issued by the Organisation for Economic Co-operation and Development (OECD) and G20 (an international forum for the governments and central bank governors from 20 major economies). The OECD and G20 has issued the plan to address the perceived flaws in international tax rules, giving rise to profit shifting. Subsequently, the OECD has issued numerous reports and as a result has updated its 2010 Transfer Pricing Guidelines. Many countries have adopted these guidelines. However as South Africa is not an OECD member, there is no certainty that it will be adopted. The question is therefore: has the South African Tax legislation met the OECD guidelines and addressed the BEPS issue? Therefore, the objective of the research is to understand whether the current South African tax legislation is in line with the OECD Transfer Pricing Guidelines and BEPS Action Plan. The South African tax legislation provides South African taxpayers with no guidance as to how the OECD Transfer Pricing Guidelines needs to be implemented and interpreted. However, even though not legislation, the SARS practice note 7 and draft interpretation note on thin capitalisation provides taxpayers with a good basis of understanding the OECD Transfer Pricing Guidelines, as these documents provided by SARS is similar to that of the guidance in the OECD Transfer Pricing Guidelines, specifically relating to transfer pricing documentation. The issue that may result where the South African tax legislation is not in line with the OECD guidelines and the BEPS Action Plan is that Multinational Enterprises (MNEs) may use South Africa as the country to shift its profits to or from, thus effectively resulting in a loss to the Fiscus.
- Full Text:
- Date Issued: 2016
- Authors: Le Roux, Ayesha
- Date: 2016
- Subjects: Transfer pricing -- Taxation -- South Africa Transfer pricing -- Taxation -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/13105 , vital:27152
- Description: Transfer pricing has become a very popular term in South Africa over the last few years, even more so since July 2013 when the Base Erosion and Profit Shifting (BEPS) Action plan was issued by the Organisation for Economic Co-operation and Development (OECD) and G20 (an international forum for the governments and central bank governors from 20 major economies). The OECD and G20 has issued the plan to address the perceived flaws in international tax rules, giving rise to profit shifting. Subsequently, the OECD has issued numerous reports and as a result has updated its 2010 Transfer Pricing Guidelines. Many countries have adopted these guidelines. However as South Africa is not an OECD member, there is no certainty that it will be adopted. The question is therefore: has the South African Tax legislation met the OECD guidelines and addressed the BEPS issue? Therefore, the objective of the research is to understand whether the current South African tax legislation is in line with the OECD Transfer Pricing Guidelines and BEPS Action Plan. The South African tax legislation provides South African taxpayers with no guidance as to how the OECD Transfer Pricing Guidelines needs to be implemented and interpreted. However, even though not legislation, the SARS practice note 7 and draft interpretation note on thin capitalisation provides taxpayers with a good basis of understanding the OECD Transfer Pricing Guidelines, as these documents provided by SARS is similar to that of the guidance in the OECD Transfer Pricing Guidelines, specifically relating to transfer pricing documentation. The issue that may result where the South African tax legislation is not in line with the OECD guidelines and the BEPS Action Plan is that Multinational Enterprises (MNEs) may use South Africa as the country to shift its profits to or from, thus effectively resulting in a loss to the Fiscus.
- Full Text:
- Date Issued: 2016
An e-learning environment for enterprise resource planning systems
- Authors: Whale, Alyssa Morgan
- Date: 2016
- Subjects: Blended learning Computer-assisted instruction Information storage and retrieval systems -- Business
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/13182 , vital:27159
- Description: Enterprise Resource Planning (ERP) education can positively impact the success of an ERP implementation. Incorporating new tools and technologies into the learning process can potentially alleviate the evident problems with ERP education. Blended learning and e-learning environments both offer opportunities for improvement in education. However, there are various factors and components that need to be in place for such an environment to be successful. The aim of this research is to provide an ERP e-Learning Environment (ERPeL) that can assist with ERP education in terms of creating an integrated and comprehensive learning environment for novice ERP users. In order to achieve this aim, this study followed the Design-Based Research (DBR) methodology which is specific to educational technology research and was applied in iterative cycles where various components of the environment were evaluated by different participants. Quantitative and qualitative data was collected by means of field studies (interviews, focus groups and questionnaires). The proposed ERPeL underwent several iterations of feedback and improvement. In order to determine the success of e-learning, various critical success factors and evaluation criteria were investigated. Field studies were conducted in order to validate the theory in a real-world context. An initial field study was conducted with third year Nelson Mandela Metropolitan University (NMMU) students who were enrolled in the 2014 ERP systems’ module in the Department of Computing Sciences. Many of the problems identified in theory were found to be prevalent in the real-world context. One of the DBR process cycles involved the implementation of specific components of the ERPeL at the Developing and Strengthening Industry-driven Knowledge-transfer between developing Countries (DASIK) introduction to ERP systems course. Participants were either NMMU students, academic staff or industry delegates. The components evaluated included videos, learning content, badges, assessment and the SYSPRO Latte m-learning application. Additional components of a leader board, live chats, peer reviewing, expert reviews, user generated content, consultancy with experts and SYSPRO ERP certification were implemented in the subsequent cycle where participants were 2015 third year NMMU ERP systems students. The criteria used to evaluate the success of the ERPeL and its e-learning components were adapted from literature and a new set of evaluation criteria for e-learning was proposed. The ERPeL is made up of Moodle, the SYSPRO ERP System, the SYSPRO e-Learning System, the SYSPRO Latte m-learning application, learning content and components. Overall the ERPeL was positively received by the various sample groups. The research results indicate that the use of an e-learning environment for ERP systems was positively received. The most positive aspects reported were the implementation of e-learning components such as the interactive videos, simulations and m-learning. In support of this Masters dissertation, the following three papers have been published and presented at two local conferences and one international conference: 1. SACLA 2014, Port Elizabeth (South Africa); 2. SAICSIT 2015, Stellenbosch (South Africa); and 3. IDIA 2015, Zanzibar (Tanzania).
- Full Text:
- Date Issued: 2016
- Authors: Whale, Alyssa Morgan
- Date: 2016
- Subjects: Blended learning Computer-assisted instruction Information storage and retrieval systems -- Business
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/13182 , vital:27159
- Description: Enterprise Resource Planning (ERP) education can positively impact the success of an ERP implementation. Incorporating new tools and technologies into the learning process can potentially alleviate the evident problems with ERP education. Blended learning and e-learning environments both offer opportunities for improvement in education. However, there are various factors and components that need to be in place for such an environment to be successful. The aim of this research is to provide an ERP e-Learning Environment (ERPeL) that can assist with ERP education in terms of creating an integrated and comprehensive learning environment for novice ERP users. In order to achieve this aim, this study followed the Design-Based Research (DBR) methodology which is specific to educational technology research and was applied in iterative cycles where various components of the environment were evaluated by different participants. Quantitative and qualitative data was collected by means of field studies (interviews, focus groups and questionnaires). The proposed ERPeL underwent several iterations of feedback and improvement. In order to determine the success of e-learning, various critical success factors and evaluation criteria were investigated. Field studies were conducted in order to validate the theory in a real-world context. An initial field study was conducted with third year Nelson Mandela Metropolitan University (NMMU) students who were enrolled in the 2014 ERP systems’ module in the Department of Computing Sciences. Many of the problems identified in theory were found to be prevalent in the real-world context. One of the DBR process cycles involved the implementation of specific components of the ERPeL at the Developing and Strengthening Industry-driven Knowledge-transfer between developing Countries (DASIK) introduction to ERP systems course. Participants were either NMMU students, academic staff or industry delegates. The components evaluated included videos, learning content, badges, assessment and the SYSPRO Latte m-learning application. Additional components of a leader board, live chats, peer reviewing, expert reviews, user generated content, consultancy with experts and SYSPRO ERP certification were implemented in the subsequent cycle where participants were 2015 third year NMMU ERP systems students. The criteria used to evaluate the success of the ERPeL and its e-learning components were adapted from literature and a new set of evaluation criteria for e-learning was proposed. The ERPeL is made up of Moodle, the SYSPRO ERP System, the SYSPRO e-Learning System, the SYSPRO Latte m-learning application, learning content and components. Overall the ERPeL was positively received by the various sample groups. The research results indicate that the use of an e-learning environment for ERP systems was positively received. The most positive aspects reported were the implementation of e-learning components such as the interactive videos, simulations and m-learning. In support of this Masters dissertation, the following three papers have been published and presented at two local conferences and one international conference: 1. SACLA 2014, Port Elizabeth (South Africa); 2. SAICSIT 2015, Stellenbosch (South Africa); and 3. IDIA 2015, Zanzibar (Tanzania).
- Full Text:
- Date Issued: 2016
Assessing the productivity of selective container terminals in Africa using Data Envelopment Analysis (DEA)
- Mienie, Barend Jacobus, Brettenny, Warren
- Authors: Mienie, Barend Jacobus , Brettenny, Warren
- Date: 2016
- Subjects: Data envelopment analysis -- Africa Employees -- Rating of -- Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12054 , vital:27026
- Description: Data envelopment analysis (DEA) is used to assess the efficiency of 15 container terminals in Africa. The models proposed by Charnes, Cooper and Rhodes (1978) and Banker, Charnes and Cooper (1984) are used to determine and rank the efficiencies of the container terminals for 2013 and 2014. The results show that selected South African container terminals can improve on their operations relative to some of their neighbours to the North. Bootstrapping methods are used to investigate and clarify the results. The Malmquist Productivity Index (MPI) model is used to track and explain changes in efficiency over the period of assessment.
- Full Text:
- Date Issued: 2016
- Authors: Mienie, Barend Jacobus , Brettenny, Warren
- Date: 2016
- Subjects: Data envelopment analysis -- Africa Employees -- Rating of -- Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12054 , vital:27026
- Description: Data envelopment analysis (DEA) is used to assess the efficiency of 15 container terminals in Africa. The models proposed by Charnes, Cooper and Rhodes (1978) and Banker, Charnes and Cooper (1984) are used to determine and rank the efficiencies of the container terminals for 2013 and 2014. The results show that selected South African container terminals can improve on their operations relative to some of their neighbours to the North. Bootstrapping methods are used to investigate and clarify the results. The Malmquist Productivity Index (MPI) model is used to track and explain changes in efficiency over the period of assessment.
- Full Text:
- Date Issued: 2016
Designing a proxemic natural user interface to support information sharing among co-located mobile devices
- Authors: Lee Son, Timothy
- Date: 2016
- Subjects: User interfaces (Computer systems) Mobile computing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12845 , vital:27126
- Description: Existing information sharing methods used by mobile devices require the user to repeat a series of steps to share one or more selected files with another individual, where the entire process is repeated for sharing the same file(s) with multiple individuals. Due to constant advancements in mobile computing, mobile devices are able to provide new, more intuitive, and easier solutions to sharing information. Natural User Interfaces (NUIs) primarily focus on the reuse of existing knowledge (from other applications or activities) or human abilities (such as touch, speech, and gestures) to provide a more accurate and usable solution to existing human computer interaction (HCI) systems. The interaction techniques of NUIs have transformed these human abilities. The main research objective was to design a proxemic NUI to provide an accurate and usable solution to support information sharing among co-located mobile devices. The development of MotionShare supported multiple devices to share information simultaneously using NUI interaction techniques. An initial calibration setup allowed MotionShare to calculate the approximate positions and orientations of every device in the environment. Novel NUI interaction techniques were implemented because of the known positions of these devices. MotionShare was evaluated using two evaluation techniques, namely analytical and experimental. The results showed device positioning to have a mean precision, trueness, and recall of 72.21%, 91.39%, and 71.63% respectively. The results showed MotionShare gestures to have a recall of 90.50% and 100.00% for the point gesture and the touch gesture respectively. The experimental technique consisted of a pilot study (formative evaluation) and a usability evaluation (summative evaluation). The results of the usability evaluation showed high user satisfaction and statistical analysis, which revealed MotionShare to achieve the main research objective. These results also showed that participants preferred the touch gesture to the point gesture, but expressed both gestures can be utilised for the tasks of MotionShare.
- Full Text:
- Date Issued: 2016
- Authors: Lee Son, Timothy
- Date: 2016
- Subjects: User interfaces (Computer systems) Mobile computing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12845 , vital:27126
- Description: Existing information sharing methods used by mobile devices require the user to repeat a series of steps to share one or more selected files with another individual, where the entire process is repeated for sharing the same file(s) with multiple individuals. Due to constant advancements in mobile computing, mobile devices are able to provide new, more intuitive, and easier solutions to sharing information. Natural User Interfaces (NUIs) primarily focus on the reuse of existing knowledge (from other applications or activities) or human abilities (such as touch, speech, and gestures) to provide a more accurate and usable solution to existing human computer interaction (HCI) systems. The interaction techniques of NUIs have transformed these human abilities. The main research objective was to design a proxemic NUI to provide an accurate and usable solution to support information sharing among co-located mobile devices. The development of MotionShare supported multiple devices to share information simultaneously using NUI interaction techniques. An initial calibration setup allowed MotionShare to calculate the approximate positions and orientations of every device in the environment. Novel NUI interaction techniques were implemented because of the known positions of these devices. MotionShare was evaluated using two evaluation techniques, namely analytical and experimental. The results showed device positioning to have a mean precision, trueness, and recall of 72.21%, 91.39%, and 71.63% respectively. The results showed MotionShare gestures to have a recall of 90.50% and 100.00% for the point gesture and the touch gesture respectively. The experimental technique consisted of a pilot study (formative evaluation) and a usability evaluation (summative evaluation). The results of the usability evaluation showed high user satisfaction and statistical analysis, which revealed MotionShare to achieve the main research objective. These results also showed that participants preferred the touch gesture to the point gesture, but expressed both gestures can be utilised for the tasks of MotionShare.
- Full Text:
- Date Issued: 2016
Determinants of household savings in South Africa
- Authors: Malindini, Kholiswa
- Date: 2016
- Subjects: Cost and standard of living -- South Africa , Home economics -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/8436 , vital:26356
- Description: This study empirically evaluates the determinant of household savings in South Africa (1985- 2013). The study used co-integration and Vector Error Correction Mechanism to determine the relationship between household savings and the selected explanatory variables. The study made use of a quarterly time series data sets from the SARB quarterly bulletin. The long-run relationship between savings and its determinants was examined using the procedure suggested in the literature by Johansen. The results of the co-integration tests suggest that there is a long-run relationship between savings and household wealth. The results suggest that wealth is a main determinant of household savings in the long run. However, the impulse response function and the variance decomposition indicated that household debt is dominant in explaining the variations in household savings better than other explanatory variables confirm. On the other hand, household debt, household disposable income and cpi (inflation) and interest rates have negative effects on household savings in the long run. Further, the estimated results revealed that disposable income, interest rate and inflation have statistically significant influence on household savings in South Africa. The implication of the results obtained from impulse response and variance decomposition is that South Africa has liberalized its financial sector to a large extent over the past decade such that households are over indebted. The main reasons for the decline in savings in South Africa is easy availability of Credit which encouraged consumers to take out loans, the rising house prices which encouraged consumers to borrow because of their positive wealth effect, Cultural/Social trends encouraging an attitude of borrowing and spending and lastly low interest rates (both in nominal and real terms). To this end, the study suggests that the South African National Credit Regulator conduct a credit audit to spot-check credit providers’ compliance with the provisions on reckless credit and over-indebtedness. More focus should be placed on indirect measures for preventing over-indebtedness, for example education. It is recommended that governmental or private organisations should set up educational programmes to improve information and advice on the risks attached to consumer credit. It is further suggested these programmes focus on money management for use in schools be made compulsory so as to raise awareness levels and establish financial literacy from an early age. This recommendation is based on the principle that prevention is better than cure.
- Full Text:
- Date Issued: 2016
- Authors: Malindini, Kholiswa
- Date: 2016
- Subjects: Cost and standard of living -- South Africa , Home economics -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/8436 , vital:26356
- Description: This study empirically evaluates the determinant of household savings in South Africa (1985- 2013). The study used co-integration and Vector Error Correction Mechanism to determine the relationship between household savings and the selected explanatory variables. The study made use of a quarterly time series data sets from the SARB quarterly bulletin. The long-run relationship between savings and its determinants was examined using the procedure suggested in the literature by Johansen. The results of the co-integration tests suggest that there is a long-run relationship between savings and household wealth. The results suggest that wealth is a main determinant of household savings in the long run. However, the impulse response function and the variance decomposition indicated that household debt is dominant in explaining the variations in household savings better than other explanatory variables confirm. On the other hand, household debt, household disposable income and cpi (inflation) and interest rates have negative effects on household savings in the long run. Further, the estimated results revealed that disposable income, interest rate and inflation have statistically significant influence on household savings in South Africa. The implication of the results obtained from impulse response and variance decomposition is that South Africa has liberalized its financial sector to a large extent over the past decade such that households are over indebted. The main reasons for the decline in savings in South Africa is easy availability of Credit which encouraged consumers to take out loans, the rising house prices which encouraged consumers to borrow because of their positive wealth effect, Cultural/Social trends encouraging an attitude of borrowing and spending and lastly low interest rates (both in nominal and real terms). To this end, the study suggests that the South African National Credit Regulator conduct a credit audit to spot-check credit providers’ compliance with the provisions on reckless credit and over-indebtedness. More focus should be placed on indirect measures for preventing over-indebtedness, for example education. It is recommended that governmental or private organisations should set up educational programmes to improve information and advice on the risks attached to consumer credit. It is further suggested these programmes focus on money management for use in schools be made compulsory so as to raise awareness levels and establish financial literacy from an early age. This recommendation is based on the principle that prevention is better than cure.
- Full Text:
- Date Issued: 2016
Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011
- Authors: Fourie, Catherine
- Date: 2016
- Subjects: Tax administration and procedure Income tax -- Law and legislation , Taxation -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12426 , vital:27065
- Description: The purpose of this treatise was to examine the fairness and efficacy of the penalty provisions in the Tax Administration Act (the Act). An integrative literature review research method was used. The study commenced with a review of the local and international literature on tax compliance and the fairness and efficacy of penalties. This was followed by a study of the stated objectives of the Fiscus in respect of the strategy and approach to maintaining and improving taxpayer compliance and an analysis of the penalty regime of the Act. A comparative analysis was then performed of the relevant taxing legislation of five countries, which were chosen using a purposeful sample selected from the major trading partners of the Republic and countries with a similar tax framework. Following this, a review was performed of a cross section of the most recent tax related court cases in South Africa in order to assess the extent, consistency and fairness of the application of the penalty provisions. The study then concluded with an integrated assessment of the fairness and efficacy of the penalty provisions in light of the research conducted, and highlighted areas where the legislation appears to meet this objective, followed by recommendations for amendments in respect of policy and implementation. Finally recommendations were made for areas of further research which might improve the validity of the conclusions with respect to the stated objectives of the present research and to inform policy formulation.
- Full Text:
- Date Issued: 2016
- Authors: Fourie, Catherine
- Date: 2016
- Subjects: Tax administration and procedure Income tax -- Law and legislation , Taxation -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12426 , vital:27065
- Description: The purpose of this treatise was to examine the fairness and efficacy of the penalty provisions in the Tax Administration Act (the Act). An integrative literature review research method was used. The study commenced with a review of the local and international literature on tax compliance and the fairness and efficacy of penalties. This was followed by a study of the stated objectives of the Fiscus in respect of the strategy and approach to maintaining and improving taxpayer compliance and an analysis of the penalty regime of the Act. A comparative analysis was then performed of the relevant taxing legislation of five countries, which were chosen using a purposeful sample selected from the major trading partners of the Republic and countries with a similar tax framework. Following this, a review was performed of a cross section of the most recent tax related court cases in South Africa in order to assess the extent, consistency and fairness of the application of the penalty provisions. The study then concluded with an integrated assessment of the fairness and efficacy of the penalty provisions in light of the research conducted, and highlighted areas where the legislation appears to meet this objective, followed by recommendations for amendments in respect of policy and implementation. Finally recommendations were made for areas of further research which might improve the validity of the conclusions with respect to the stated objectives of the present research and to inform policy formulation.
- Full Text:
- Date Issued: 2016
Measures of success of small and medium-sized family and non-family-owned businesses in the Eastern Cape
- Authors: Carelsen, Mispah
- Date: 2016
- Subjects: Success in business -- South Africa -- Eastern Cape , Small business -- South Africa -- Eastern Cape , Family-owned business enterprises -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/3479 , vital:20434
- Description: Small and medium-sized enterprises (SMEs) are recognised internationally and in South Africa as a critical component of the economic development of a country as a result of their contribution to job creation, alleviation of poverty, sustainability and innovation. Furthermore, the majority of SMEs are also family-owned and play an increasingly important role in the South African economy, making up approximately 84 per cent of businesses in the country. Despite the critical role that family and non-family SMEs play in economic development, they are still plagued with high failure rates and unique challenges that make it difficult for them to survive. These challenges include, amongst others, regulatory burdens, restrictive labour policies, a lack of access to finance, markets and technology, as well as an overwhelmingly constant emphasis on survival. As a result of the added dynamic of family relationships within family-owned SMEs, they face additional challenges such as conflict between family members and inadequate succession planning. Focus is often placed on the factors leading to failure, but little is known about success-aiding behaviours that could reduce the high failure rate and improve the success rate of these businesses. As a result, it is important to examine what determines success and how it is measured. Success can be defined as the attainment of goals, therefore the achievement of goals plays a critical role in the success of the business.
- Full Text:
- Date Issued: 2016
- Authors: Carelsen, Mispah
- Date: 2016
- Subjects: Success in business -- South Africa -- Eastern Cape , Small business -- South Africa -- Eastern Cape , Family-owned business enterprises -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/3479 , vital:20434
- Description: Small and medium-sized enterprises (SMEs) are recognised internationally and in South Africa as a critical component of the economic development of a country as a result of their contribution to job creation, alleviation of poverty, sustainability and innovation. Furthermore, the majority of SMEs are also family-owned and play an increasingly important role in the South African economy, making up approximately 84 per cent of businesses in the country. Despite the critical role that family and non-family SMEs play in economic development, they are still plagued with high failure rates and unique challenges that make it difficult for them to survive. These challenges include, amongst others, regulatory burdens, restrictive labour policies, a lack of access to finance, markets and technology, as well as an overwhelmingly constant emphasis on survival. As a result of the added dynamic of family relationships within family-owned SMEs, they face additional challenges such as conflict between family members and inadequate succession planning. Focus is often placed on the factors leading to failure, but little is known about success-aiding behaviours that could reduce the high failure rate and improve the success rate of these businesses. As a result, it is important to examine what determines success and how it is measured. Success can be defined as the attainment of goals, therefore the achievement of goals plays a critical role in the success of the business.
- Full Text:
- Date Issued: 2016
Perceptions of internal rewards equity, equity sensitivity, psychological capital and work engagement
- Authors: Warneke, Kirsten Ruth
- Date: 2016
- Subjects: Work -- Psychological aspects , Job satisfaction , Employee motivation
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/4193 , vital:20565
- Description: Psychological capital and work engagement, both constructs rooted in positive psychology, have been associated with positive outcomes in the workplace, such as better job performance and organisational citizenship behaviours. The rewards practices of organisations have not been widely studied in relation to these positive psychological constructs, despite the clear importance of understanding how the way that employees are rewarded serves to motivate behaviour in the workplace. This study sought to bring together two rewards-centred constructs, namely, the perceptions of equity of rewards and the equity sensitivity of employees, and the two positive psychological constructs of psychological capital and work engagement, with the aim of understanding how these constructs relate to each other and, ultimately, discerning how reward systems might best be aligned to improve employee performance. A theoretical model was constructed based on a review of relevant literature, and eight hypotheses were set to test the model. This research took the form of a cross-sectional design, using a composite questionnaire to measure psychological capital, work engagement, equity sensitivity and perceptions of equity in rewards by means of a self-report electronic survey. Employees at a South African university were invited to participate in the study by means of an emailed invitation, and a sample of 305 respondents was achieved. Data analysis was conducted using descriptive and inferential statistics, which included frequency tables, Cronbach’s alpha testing, Pearson’s Product-Moment Correlations, chi-square tests, t-tests, analysis of variance, hierarchical regression analysis, confirmatory factor analysis, and structural equation modelling. The results of the survey showed that respondents had high levels of psychological capital with the exception of the medium scores on the Optimism dimension; levels of work engagement were high overall; responses regarding the perceptions of equity of rewards relating to promotions were most negative, with the rest of the perceptions of equity of rewards dimensions being scored neutrally; and scores for equity sensitivity showed a tendency toward a benevolent disposition. Significant differences were found between demographic groups in the sample for all of the constructs under investigation. Evidence was found in support of the hypothesised relationships in the theoretical model, with the exception of the hypothesised link between equity sensitivity and the perceptions of equity of rewards. The hypotheses regarding moderation relationships were not accepted, based on the results of the hierarchical regression analysis. Structural equation model testing resulted in unsatisfactory fit of the statistical model. Confirmatory factor analysis results provided support for the acceptability of the Equity Sensitivity Instrument, Utrecht Work Engagement Scale and Psychological Capital Questionnaire for use on a South African sample. As far as it could be ascertained, the constructs under investigation have not been examined together before. The study therefore contributes uniquely to the existing body of positive organisational behaviour research, and begins to fill the gap identified in the Rewards literature. A number of recommendations for researchers and for organisations stemming from the study are put forward.
- Full Text:
- Date Issued: 2016
- Authors: Warneke, Kirsten Ruth
- Date: 2016
- Subjects: Work -- Psychological aspects , Job satisfaction , Employee motivation
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/4193 , vital:20565
- Description: Psychological capital and work engagement, both constructs rooted in positive psychology, have been associated with positive outcomes in the workplace, such as better job performance and organisational citizenship behaviours. The rewards practices of organisations have not been widely studied in relation to these positive psychological constructs, despite the clear importance of understanding how the way that employees are rewarded serves to motivate behaviour in the workplace. This study sought to bring together two rewards-centred constructs, namely, the perceptions of equity of rewards and the equity sensitivity of employees, and the two positive psychological constructs of psychological capital and work engagement, with the aim of understanding how these constructs relate to each other and, ultimately, discerning how reward systems might best be aligned to improve employee performance. A theoretical model was constructed based on a review of relevant literature, and eight hypotheses were set to test the model. This research took the form of a cross-sectional design, using a composite questionnaire to measure psychological capital, work engagement, equity sensitivity and perceptions of equity in rewards by means of a self-report electronic survey. Employees at a South African university were invited to participate in the study by means of an emailed invitation, and a sample of 305 respondents was achieved. Data analysis was conducted using descriptive and inferential statistics, which included frequency tables, Cronbach’s alpha testing, Pearson’s Product-Moment Correlations, chi-square tests, t-tests, analysis of variance, hierarchical regression analysis, confirmatory factor analysis, and structural equation modelling. The results of the survey showed that respondents had high levels of psychological capital with the exception of the medium scores on the Optimism dimension; levels of work engagement were high overall; responses regarding the perceptions of equity of rewards relating to promotions were most negative, with the rest of the perceptions of equity of rewards dimensions being scored neutrally; and scores for equity sensitivity showed a tendency toward a benevolent disposition. Significant differences were found between demographic groups in the sample for all of the constructs under investigation. Evidence was found in support of the hypothesised relationships in the theoretical model, with the exception of the hypothesised link between equity sensitivity and the perceptions of equity of rewards. The hypotheses regarding moderation relationships were not accepted, based on the results of the hierarchical regression analysis. Structural equation model testing resulted in unsatisfactory fit of the statistical model. Confirmatory factor analysis results provided support for the acceptability of the Equity Sensitivity Instrument, Utrecht Work Engagement Scale and Psychological Capital Questionnaire for use on a South African sample. As far as it could be ascertained, the constructs under investigation have not been examined together before. The study therefore contributes uniquely to the existing body of positive organisational behaviour research, and begins to fill the gap identified in the Rewards literature. A number of recommendations for researchers and for organisations stemming from the study are put forward.
- Full Text:
- Date Issued: 2016
Servant and ethical leadership of self-employed healthcare practitioners in the Eastern Cape and Western Cape
- Hlongwane, Nomasonto Sophie, Farrington, Shelley
- Authors: Hlongwane, Nomasonto Sophie , Farrington, Shelley
- Date: 2016
- Subjects: Health facilities -- Administration , Leadership -- South Africa , Medical personnel -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6969 , vital:21180
- Description: Healthcare is the main contributor to the well-being of the population and the country. Healthcare services ensure that the country has a healthy and productive workforce which influences economic growth. Self-employed healthcare practitioners are key role players in the healthcare system in South Africa. However they are faced with several challenges that affect their relationship with their employees and the service offered in their practises. A lack of leadership skills, professionalism, budget constraints, corruption, increased legislation, medical negligence, poor human resources and poor management are mentioned in this study as part of the challenges facing self-employed healthcare practitioners. Against this background, the primary objective of this study was to establish the level of Servant and Ethical leadership displayed by self-employed healthcare practitioners in both the Eastern Cape and Western Cape, and to investigate whether the dimensions of these leadership styles influence Job satisfaction and Perceived financial performance. In this study a quantitative approach was adopted. A form of purposive sampling called criterion sampling was used to draw the sample for this study. The sample consisted of self-employed healthcare practitioners and their employees in the Eastern and Western Cape Provinces. The survey methodology was implemented using self-administered structured questionnaires. A total of 241 questionnaires were deemed usable, and were subjected to statistical analysis. Factor analysis was used to assess the validity of the independent (dimensions of Servant and Ethical leadership) and dependent variables (Job satisfaction and Perceived financial performance). More specifically, factor analysis was utilised to conduct tests of uni-dimensionality and principal components were used as the extraction method to produce an unrotated factor matrix. Concerning validity assessments, only factors with two or more items loading on them were included for further analysis. Items that did not load were discarded and were subsequently excluded from further statistical analysis. In this study, four items intended to measure Job satisfaction all loaded together as expected. Of the six items intended to measure Perceived financial performance, five items loaded together. Only one item did not load onto this factor and was excluded from further analysis. The items measuring the dimensions of Servant leadership, namely Humility, Servanthood, Caring for others and Developing others, loaded onto the respective factors as expected. All items measuring the dimensions of Ethical leadership, namely Integrity, Ethical commitment, Ethical guidance, Fairness and Sustainability, also loaded as expected. The Cronbach‟s alpha coefficients for all variables were greater than 0.7 which provided sufficient evidence of reliability of the scales. Statistical techniques used to analyse the empirical data, which included the descriptive statistics, Pearson product moment correlations and multiple regression (MRA). T-tests were explained as the method used to determine whether significant differences existed in the mean scores of self-employed healthcare practitioners and their employees for the leadership styles (Servant and Ethical leadership) under investigation. The results of the study show that for the dimensions of Servant leadership, both the healthcare practitioners and their employees returned the highest mean for Caring for others. The majority of self-employed healthcare practitioners agreed that they adopted these dimensions. The majority of employees also agreed that the self-employed healthcare practitioners use these dimensions. Statistically significant differences were found in terms of the mean scores returned for the level of Humility and Caring for others displayed by the self-employed healthcare practitioners. No significant differences were found between the mean scores returned for Servanthood and Developing others for the two sample groups. A significant difference was reported for mean scores returned for the levels of Integrity, Ethical commitment, Ethical guidance, and Fairness. No, significant difference was reported for Sustainability for the two sample groups. The multiple regression analysis (MRA) shows that the dimensions of Servant leadership Developing others and Caring for others had a significant positive influence on Job satisfaction. The MRA results also show a significant positive influence between Fairness, Ethical guidance and Ethical commitment and Job satisfaction. Based on the findings of the study several recommendations were put forward to ensure a Servant and Ethical behaviour among self-employed healthcare practitioners.
- Full Text:
- Date Issued: 2016
- Authors: Hlongwane, Nomasonto Sophie , Farrington, Shelley
- Date: 2016
- Subjects: Health facilities -- Administration , Leadership -- South Africa , Medical personnel -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6969 , vital:21180
- Description: Healthcare is the main contributor to the well-being of the population and the country. Healthcare services ensure that the country has a healthy and productive workforce which influences economic growth. Self-employed healthcare practitioners are key role players in the healthcare system in South Africa. However they are faced with several challenges that affect their relationship with their employees and the service offered in their practises. A lack of leadership skills, professionalism, budget constraints, corruption, increased legislation, medical negligence, poor human resources and poor management are mentioned in this study as part of the challenges facing self-employed healthcare practitioners. Against this background, the primary objective of this study was to establish the level of Servant and Ethical leadership displayed by self-employed healthcare practitioners in both the Eastern Cape and Western Cape, and to investigate whether the dimensions of these leadership styles influence Job satisfaction and Perceived financial performance. In this study a quantitative approach was adopted. A form of purposive sampling called criterion sampling was used to draw the sample for this study. The sample consisted of self-employed healthcare practitioners and their employees in the Eastern and Western Cape Provinces. The survey methodology was implemented using self-administered structured questionnaires. A total of 241 questionnaires were deemed usable, and were subjected to statistical analysis. Factor analysis was used to assess the validity of the independent (dimensions of Servant and Ethical leadership) and dependent variables (Job satisfaction and Perceived financial performance). More specifically, factor analysis was utilised to conduct tests of uni-dimensionality and principal components were used as the extraction method to produce an unrotated factor matrix. Concerning validity assessments, only factors with two or more items loading on them were included for further analysis. Items that did not load were discarded and were subsequently excluded from further statistical analysis. In this study, four items intended to measure Job satisfaction all loaded together as expected. Of the six items intended to measure Perceived financial performance, five items loaded together. Only one item did not load onto this factor and was excluded from further analysis. The items measuring the dimensions of Servant leadership, namely Humility, Servanthood, Caring for others and Developing others, loaded onto the respective factors as expected. All items measuring the dimensions of Ethical leadership, namely Integrity, Ethical commitment, Ethical guidance, Fairness and Sustainability, also loaded as expected. The Cronbach‟s alpha coefficients for all variables were greater than 0.7 which provided sufficient evidence of reliability of the scales. Statistical techniques used to analyse the empirical data, which included the descriptive statistics, Pearson product moment correlations and multiple regression (MRA). T-tests were explained as the method used to determine whether significant differences existed in the mean scores of self-employed healthcare practitioners and their employees for the leadership styles (Servant and Ethical leadership) under investigation. The results of the study show that for the dimensions of Servant leadership, both the healthcare practitioners and their employees returned the highest mean for Caring for others. The majority of self-employed healthcare practitioners agreed that they adopted these dimensions. The majority of employees also agreed that the self-employed healthcare practitioners use these dimensions. Statistically significant differences were found in terms of the mean scores returned for the level of Humility and Caring for others displayed by the self-employed healthcare practitioners. No significant differences were found between the mean scores returned for Servanthood and Developing others for the two sample groups. A significant difference was reported for mean scores returned for the levels of Integrity, Ethical commitment, Ethical guidance, and Fairness. No, significant difference was reported for Sustainability for the two sample groups. The multiple regression analysis (MRA) shows that the dimensions of Servant leadership Developing others and Caring for others had a significant positive influence on Job satisfaction. The MRA results also show a significant positive influence between Fairness, Ethical guidance and Ethical commitment and Job satisfaction. Based on the findings of the study several recommendations were put forward to ensure a Servant and Ethical behaviour among self-employed healthcare practitioners.
- Full Text:
- Date Issued: 2016
The effect of bond market on economic growth in South Africa
- Authors: Dingela, Siyasanga
- Date: 2016
- Subjects: Bond market -- South Africa , Economic development -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/7218 , vital:21306
- Description: This paper investigates the effect of bond market on economic growth in South Africa. Quarterly data for South Africa for the period 2003-2014 was used to develop a general- to- specific Auto-Regressive Distribution Lag (ARDL) approach. The empirical results confirm that there is a positive relationship between Bond market and economic growth in South Africa. A co-integrated relationship between economic growth, stock market and banking sector was noticed in both the long-run and short-runs.
- Full Text:
- Date Issued: 2016
- Authors: Dingela, Siyasanga
- Date: 2016
- Subjects: Bond market -- South Africa , Economic development -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/7218 , vital:21306
- Description: This paper investigates the effect of bond market on economic growth in South Africa. Quarterly data for South Africa for the period 2003-2014 was used to develop a general- to- specific Auto-Regressive Distribution Lag (ARDL) approach. The empirical results confirm that there is a positive relationship between Bond market and economic growth in South Africa. A co-integrated relationship between economic growth, stock market and banking sector was noticed in both the long-run and short-runs.
- Full Text:
- Date Issued: 2016
The effectiveness of technical analysis as an investment instrument in the financial markets
- Authors: Jacobs, Marius Stephen
- Date: 2016
- Subjects: Technical analysis (Investment analysis) -- South Africa , Financial security -- South Africa , Futures -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/7473 , vital:21785
- Description: This study was conducted in order to assess the effectiveness of technical analysis as a tool for financial security price forecasting. This form of analysis was examined so as to determine whether or not any benefit could be attributed to an investor or financial trader who applied it. Two technical trading strategies, consisting of three indicators each, were applied to fifteen financial securities over a five year period; so as to observe the price forecasting signals offered by the technical indicators. The resulting technical signals offered by the trading strategies were recorded and assessed for accuracy; allowing for various observations to be made; namely the forecasting precision of the technical strategies, the application of technical analysis in the equity and foreign exchange markets, the use of single or multiple technical indicators within a strategy, and the combining of technical analysis with fundamental analysis. The results indicated that the effective implementation of technical analysis could very well benefit the price forecasting practices of financial analysts and investors. However, it was determined that a fair amount of discretion on behalf of the analyst would be required when examining the signals offered by the technical indicators for the purpose of predicting financial security price movements.
- Full Text:
- Date Issued: 2016
- Authors: Jacobs, Marius Stephen
- Date: 2016
- Subjects: Technical analysis (Investment analysis) -- South Africa , Financial security -- South Africa , Futures -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/7473 , vital:21785
- Description: This study was conducted in order to assess the effectiveness of technical analysis as a tool for financial security price forecasting. This form of analysis was examined so as to determine whether or not any benefit could be attributed to an investor or financial trader who applied it. Two technical trading strategies, consisting of three indicators each, were applied to fifteen financial securities over a five year period; so as to observe the price forecasting signals offered by the technical indicators. The resulting technical signals offered by the trading strategies were recorded and assessed for accuracy; allowing for various observations to be made; namely the forecasting precision of the technical strategies, the application of technical analysis in the equity and foreign exchange markets, the use of single or multiple technical indicators within a strategy, and the combining of technical analysis with fundamental analysis. The results indicated that the effective implementation of technical analysis could very well benefit the price forecasting practices of financial analysts and investors. However, it was determined that a fair amount of discretion on behalf of the analyst would be required when examining the signals offered by the technical indicators for the purpose of predicting financial security price movements.
- Full Text:
- Date Issued: 2016
The income tax implications of becoming a republic resident
- Authors: Mabele, Katlego Oliva
- Date: 2016
- Subjects: Income tax -- South Africa Double taxation -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/14521 , vital:27708
- Description: The aim of this treatise is to identify the income tax implications of the persons becoming South African tax residents. It will provide a clear understanding of the income tax implications for natural and non-natural persons wishing to take up residence in South Africa. The definition of “resident” in section 1 of the Income Tax Act, 1962, has a direct impact on the tax implications bearing down on any foreigner planning to reside within the Republic of South Africa, especially in relation to the prevention of the double taxation. The following issues or areas have been identified, these issues are summarised below. The persons receiving foreign pensions may be exempt from normal tax under section 10 (1)(gC) and in terms of the tax treaty, they may also escape taxation in their former country of residence. The treatise will look at various treaties that exist between the South Africa and other countries and to discuss the taxing rights. There is a case of double non-taxation and good reason for immigrants to come and avoid tax in South Africa. It is suggested that the legislation and the double tax agreements should be amended. A person who becomes a resident will receive a step-up in base cost for assets other than South African immovable property and assets of a permanent establishment in South Africa under paragraph 12(2)(a) of the Eighth Schedule. The main purpose of the legislation is to ensure that these assets are correctly valued, determining the base cost, when the person becomes a tax resident. The valuation of these assets carries with it the problem of securing sufficient evidence long after the valuation. Most of the tax planning for such for immigrants revolves around estate duty and donations tax. The person would donate his assets to an offshore discretionary trust before taking up residence in South Africa. The advantage is that donations tax will be avoided because there are exemptions in terms of section 56, for assets acquired before becoming a resident. The income and capital gains vested in nonbeneficiary can be taxed in the hands of the donor in terms of section 7 and paragraph 72 of the Eighth Schedule. The donor should be aware of the antiavoidance measures; section 7(2) to 7(8) and paragraph 72 of the Eighth Schedule will deem a different person other than the person who is entitled to the income to be taxable on that person. The income and gains received by the beneficiary of a trust can be taxable in the hands of the donor. The assets owned by the trust will be sheltered from South African estate duty. The foreign discretionary trust, as a non-resident, will not be liable for tax in South Africa. The beneficiaries of such a trust will be liable for income tax from the trust distributions, once they have acquired a vested right to the income. The liability of income tax is deferred to the year when the trustees decide to make distributions. The distribution by the trustees in a subsequent year creates a delay or postponement for taxes which should be paid by the beneficiaries. The trustees are most likely to make distributions in a tax year when the tax rates are low. There are tax opportunities for the immigrants who intend to take up residence. The tax resident might be subject to withholding taxes on foreign income from the previous country of residence, but might be subject to Double Tax Agreement between South Africa and other countries.
- Full Text:
- Date Issued: 2016
- Authors: Mabele, Katlego Oliva
- Date: 2016
- Subjects: Income tax -- South Africa Double taxation -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/14521 , vital:27708
- Description: The aim of this treatise is to identify the income tax implications of the persons becoming South African tax residents. It will provide a clear understanding of the income tax implications for natural and non-natural persons wishing to take up residence in South Africa. The definition of “resident” in section 1 of the Income Tax Act, 1962, has a direct impact on the tax implications bearing down on any foreigner planning to reside within the Republic of South Africa, especially in relation to the prevention of the double taxation. The following issues or areas have been identified, these issues are summarised below. The persons receiving foreign pensions may be exempt from normal tax under section 10 (1)(gC) and in terms of the tax treaty, they may also escape taxation in their former country of residence. The treatise will look at various treaties that exist between the South Africa and other countries and to discuss the taxing rights. There is a case of double non-taxation and good reason for immigrants to come and avoid tax in South Africa. It is suggested that the legislation and the double tax agreements should be amended. A person who becomes a resident will receive a step-up in base cost for assets other than South African immovable property and assets of a permanent establishment in South Africa under paragraph 12(2)(a) of the Eighth Schedule. The main purpose of the legislation is to ensure that these assets are correctly valued, determining the base cost, when the person becomes a tax resident. The valuation of these assets carries with it the problem of securing sufficient evidence long after the valuation. Most of the tax planning for such for immigrants revolves around estate duty and donations tax. The person would donate his assets to an offshore discretionary trust before taking up residence in South Africa. The advantage is that donations tax will be avoided because there are exemptions in terms of section 56, for assets acquired before becoming a resident. The income and capital gains vested in nonbeneficiary can be taxed in the hands of the donor in terms of section 7 and paragraph 72 of the Eighth Schedule. The donor should be aware of the antiavoidance measures; section 7(2) to 7(8) and paragraph 72 of the Eighth Schedule will deem a different person other than the person who is entitled to the income to be taxable on that person. The income and gains received by the beneficiary of a trust can be taxable in the hands of the donor. The assets owned by the trust will be sheltered from South African estate duty. The foreign discretionary trust, as a non-resident, will not be liable for tax in South Africa. The beneficiaries of such a trust will be liable for income tax from the trust distributions, once they have acquired a vested right to the income. The liability of income tax is deferred to the year when the trustees decide to make distributions. The distribution by the trustees in a subsequent year creates a delay or postponement for taxes which should be paid by the beneficiaries. The trustees are most likely to make distributions in a tax year when the tax rates are low. There are tax opportunities for the immigrants who intend to take up residence. The tax resident might be subject to withholding taxes on foreign income from the previous country of residence, but might be subject to Double Tax Agreement between South Africa and other countries.
- Full Text:
- Date Issued: 2016
The perfomance of South African pilots on cognitive ability assessment
- Authors: Simpson, Sinombongo Mazulu
- Date: 2016
- Subjects: Intelligence tests -- South Africa , Airplanes -- Piloting -- Ability testing -- South Africa , Air pilots -- Social conditions
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12813 , vital:27123
- Description: In South Africa, the issue of lack of black pilot skills is a most talked about topic in commercial airlines. Airlines need to find the right set of skills and attitude to operate safely and successfully. Airline safety remains a topic of discussion, therefore airlines need ensure robustness of their selection processes. There are many requirements that a person has to meet before s/he can be offered a first officer job at an airline. The majority of the pilots in South Africa are white males. The study aimed to determine if there are statistically significant differences in cognitive ability test results between Black and White applicants for pilot positions with a South Africa airline. The test battery included a verbal reasoning test, numerical reasoning test, visual thinking, abstract reasoning test, spatial reasoning test, short term memory test, monitoring ability test, hand-eye coordination, sense of orientation test, reactivity test, and a multi-tasking test. The data were extracted with permission from a database maintained on behalf of the airline by an online test provider and subjected to a statistical analysis using measures of central tendency, and spread, in order to report on the significance of the differences between the groups. There is strong evidence that the White group performed better than the Black group on the majority of the tests. It is recommended that further research is done in order to determine the causes of these differences. A comparative study of results on other airlines’ recruitment selection tests and an exploratory study of the impact of socio-economic factors, education quality and language on cognitive ability tests are recommended.
- Full Text:
- Date Issued: 2016
- Authors: Simpson, Sinombongo Mazulu
- Date: 2016
- Subjects: Intelligence tests -- South Africa , Airplanes -- Piloting -- Ability testing -- South Africa , Air pilots -- Social conditions
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12813 , vital:27123
- Description: In South Africa, the issue of lack of black pilot skills is a most talked about topic in commercial airlines. Airlines need to find the right set of skills and attitude to operate safely and successfully. Airline safety remains a topic of discussion, therefore airlines need ensure robustness of their selection processes. There are many requirements that a person has to meet before s/he can be offered a first officer job at an airline. The majority of the pilots in South Africa are white males. The study aimed to determine if there are statistically significant differences in cognitive ability test results between Black and White applicants for pilot positions with a South Africa airline. The test battery included a verbal reasoning test, numerical reasoning test, visual thinking, abstract reasoning test, spatial reasoning test, short term memory test, monitoring ability test, hand-eye coordination, sense of orientation test, reactivity test, and a multi-tasking test. The data were extracted with permission from a database maintained on behalf of the airline by an online test provider and subjected to a statistical analysis using measures of central tendency, and spread, in order to report on the significance of the differences between the groups. There is strong evidence that the White group performed better than the Black group on the majority of the tests. It is recommended that further research is done in order to determine the causes of these differences. A comparative study of results on other airlines’ recruitment selection tests and an exploratory study of the impact of socio-economic factors, education quality and language on cognitive ability tests are recommended.
- Full Text:
- Date Issued: 2016