Time-driven activity-based costing for small to medium manufacturing enterprises in South Africa: an integrated balanced scorecard approach
- Authors: Reynolds, Arthur
- Date: 2018
- Subjects: Activity-based costing , Managerial accounting Small business -- Finance Small business -- South Africa
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/35125 , vital:33630
- Description: The failure rate of small to medium enterprises in South Africa is very high. This is problematic as there is a large dependence on the ongoing success of small to medium enterprises from the economy and society. Increasing labour costs and inflationary pressure have contributed to the high failure rates of small to medium enterprises. In addition, the manufacturing sector for small to medium enterprises has showed a decline over recent years. There is thus a need to identify and manage the critical success factors (CSFs) for small to medium manufacturing enterprises. The balanced scorecard (BSC) has been used successfully to manage CSFs. Furthermore, research on time-driven activity-based costing (TDABC) has illustrated that this costing system could be implemented successfully at small to medium enterprises across the world to manage costs, and that the BSC could be used successfully together with TDABC. However, research has shown that implementing a BSC at small to medium enterprises could be challenging. As a result, the theory of constraints (TOC) that can be used to explain the phenomenon of constraints of resources is recognised as the underlying theory for this study. The availability of a generic yet adaptable BSC could potentially enable owners and managers of small to medium manufacturing enterprises to manage the CSFs that together with the TDABC system can lower costs and identify unused capacity. This study has developed and implemented a generic TDABC/BSC costing system by investigating literature and conducting a Delphi study and a case study at a small to medium enterprise specialising in manufacturing. Firstly, it was found that a generic BSC for small to medium manufacturing enterprises could be developed by using a Delphi study to create a BSC template with optional key metrics/key performance indicators (KPIs) to suit different types of manufacturing industries. Secondly, it was demonstrated in a case study that TDABC could still be beneficial for a small to medium manufacturing enterprise if focus is only on a single product. Thirdly, it became evident that the system could be used to manage the TOC. Finally, the case study shows that cost savings could be achieved in small to medium enterprise by using the integrated TDABC/BSC costing system and by that increase the success of the business.
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- Date Issued: 2018
Towards a community based conservation strategy for wetlands in Uganda
- Authors: Barakagira, Alex
- Date: 2018
- Subjects: Conservation of natural resources , Wetland conservation -- Uganda Wetlands -- Uganda -- Management
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/23902 , vital:30640
- Description: Conservation of natural resources in Uganda focuses primarily on protected areas, including savannah national parks, mainly for conserving big game and forests, for controlling the harvest of commercially valuable timber resources, with less concern for wetlands. Later, policies and legislation in Uganda favoured agricultural production rather than the conservation of wetlands, a situation that culminated in their degradation. In a bid to counter the effects of wetlands degradation, Wetland Management Agencies were created. These agencies excluded the input of members of the local communities who reside in the wetlands environs. Local communities were not consulted on matters concerning management and conservation strategies, a situation that may have escalated the problem of wetlands degradation. Local knowledge is needed for the effective management and conservation of the wetlands and it is essential that local communities are included in decision making. This research study is more of an initiative for providing information that may be essential for the formulation of a community based conservation strategy for wetlands in Uganda. The study aimed to identify and characterize activities carried out by members of the local communities in wetlands found in central and western Uganda that are responsible for their progressive degradation; to assess the performance of existing Wetlands Management Institutions towards protection and conservation of wetlands in Uganda; to ascertain whether the acts and policies that have been promulgated for the protection of wetlands in Uganda have been adhered to by members of the local communities and to evaluate three community based conservation case studies with two vastly different outcomes in order to come up with the community-based conservation principles Ugandan communities may need to adopt to achieve sustainable utilisation and conservation of wetland resources. To achieve the objectives stated above, the researcher used a multi-disciplinary methodology that required several areas of expertise and sources of information. Hence, to accomplish the study, primary sources of data that included quantitative and qualitative data were collected from the study participants by means of a questionnaire survey, key informant interviews and direct observations. Secondary sources of data centred on published Ugandan acts and policies; textbooks; case study articles and journal articles. The study revealed a host of activities in which members of the local community are involved that have led to the degradation of the wetlands in Uganda. These include but are not limited to crop cultivation, dairy farming and unsustainable wetland resource harvesting. A number of other reasons for the degradation of the wetlands include unclear ownership of the wetlands, unclear wetland boundaries and a lack of awareness of the indirect benefits wetlands provide for members of the local communities. The study disclosed that wetlands management institutions have not been effective in the protection and conservation of wetlands in Uganda, mainly due to political interference and inadequate funding for the institutions’ conservation activities. The acts and policies that were promulgated for the protection and conservation of wetlands have been selectively implemented in some places and in others completely ignored, culminating in the degradation of the wetlands. The study revealed that effective community based conservation of wetlands in Uganda includes: initiation of the planning, implementation, monitoring and evaluation of all wetlands activities being borne by members of the local community; government introducing alternative income-generating activities aimed to reduce over-reliance on wetland resources and education of the local communities regarding the community-based projects’ objectives in order to garner their support. Recommendations emanating from this study are that the Land Act should be amended to specify a particular land tenure system, preferably freehold, which may promote the conservation of wetlands in Uganda; fertilizers (organic) should be introduced in the study area to fertilize the uplands that have reportedly become infertile in order to reduce the pressure the local community members are exerting on the wetlands for agriculture; wetlands management institutions should be empowered financially and political interference in activities aimed at conservation of wetlands in Uganda must cease. There should be uniform implementation of the rules and regulations stipulated in the acts and policies for all members of the public concerning wetlands protection. Lastly, essential community based conservation principles, as stated above, need to be applied carefully and adhered to if effective implementation of community-based conservation of wetlands is to be achieved in Uganda.
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- Date Issued: 2018
Understanding factors that influence the acceptance of electronic medical records by nurses in hospitals: a framework
- Authors: Makalima, Melissa
- Date: 2018
- Subjects: Electronic records -- Management , Information storage and retrieval systems -- Management Medical records -- South Africa Medical records -- Data processing
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/31488 , vital:31495
- Description: Globally, unlike in the past, it is rare for a patient to consult the same healthcare provider throughout his or her lifetime. However, this makes it difficult to maintain informational continuity of care. Researchers have confirmed that paper-based methods of record keeping do not meet the needs of informational continuity of care. As a result, the popularity of electronic means of recordkeeping, specifically, electronic medical records (EMRs), is growing. However, the implementation of EMRs in hospitals is not without challenges with these challenges playing a significant role in the failure of EMRs. One such challenge is a lack of user acceptance. Research reveals that nurses comprise the largest user group of EMRs in the hospital setting. However, there is inadequate literature that focuses on the factors contributing to EMR acceptance with nurses as the user group. Hence, the main problem addressed in this research study relates to the inadequate understanding of the factors that influence the acceptance of EMRs by nurses. In order to address this problem, a literature review and a case study were conducted to ascertain and investigate the factors that influence the acceptance of EMRs by nurses. A total of 39 factors were formulated. Subsequent to the formulation of these factors, knowledge on the impact of each factor on EMR acceptance was collected. Socio-technical Systems Theory (STS) was used as a theoretical lens through which to view the resulting factors. The STS dimension from which each factor originates as well as the STS dimension influenced by the factor were identified. The analysis of the different stages of acceptance as well as the STS analysis resulted in a framework that could play an important role in providing a better understanding of EMR acceptance by nurses in hospitals. It was anticipated that this study would contribute to a better understanding of the factors that hospitals should address in order to create a conducive environment for EMR acceptance by nurses within the hospitals.
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- Date Issued: 2018
Uphicotho nzulu lokusetyenziswa kwamandla eempawu zesimiyotiki kwiinoveli ezichongiweyo zesiXhosa
- Authors: Mvanyashe, Andiswa
- Date: 2018
- Subjects: Semiotics , Xhosa literature -- Research Folk literature, Xhosa
- Language: Isixhosa
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/32916 , vital:32397
- Description: Olu phando lungesimiyotiki, oko ukutsho, ufundo-nzulu ngeempawu nemiqondiso. Le ngcingane yesimiyotiki ithi ixhaswe yingcingane yesemantiki, yesintaksi, neyepragmatiki kolu phando. Ezi ngcingane ziyahambisana kuba zonke zinento enye ezifana ngayo, ukushukuxa intsingiselo yeempawu nemiqondiso ngokwahlukana kwayo. Isimiyotiki ithi isetyenziswe ukuhlalutya ezi ncwadi zintathu zilandelayo zaba babhali: ekaJordan (1940) ethi Ingqumbo Yeminyanya, Ukuqhawuka kwembeleko nguD.M Jongilanga (1982) noUkuba ndandazile nguW.K Tamsanqa (1976). Uphando luthe lwahlulwa ngezihloko ezithandathu; isihloko sokuqala sinika ingcaciso yophando luphela; isihloko sesibini singena nzulu sicacise ingcingane esetyenzisiweyo yesimiyotiki kunye nezo ziyixhasayo; kwisihloko sesithathu kushukuxwa isimiyotiki nenkcubeko; kwisihloko sesine kushukuxwa isimiyotiki nemo yokumila; kwisihloko sesihlanu kushukuxwa isimiyotiki nepragmatiki; kwisihloko sesithandathu kushwankathelwa okanye kuququnjelwe yonke into - into ethe yaqhubeka kolu phando kunikwa neengcebiso eluntwini. Uphando luphela luzivelele iinkalo ezininzi zesimiyotiki kwaye lwaphendula nemibuzo yophando, lwafezekisa iinjongo zophando, lwafaka nomceli-mngeni kwabanye abaphandi abasaza kuphanda ngesimiyotiki. Kolu phando inkcubeko ibonakele kakhulu ukuba yinxenye yesimiyotiki kuba ibonisa imiqondiso neempawu ezinika intsingiselo.
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- Date Issued: 2018
Using ambient noise tomography to image the Eastern Cape-Karoo and Karoo regions, South Africa
- Authors: Bezuidenhout, Lucian John-Ross
- Date: 2018
- Subjects: Geometric tomography -- South Africa , Geobiology Geology -- South Africa
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/23602 , vital:30585
- Description: The primary aim of this thesis was to explore the use of ambient seismic noise as a tool to map the subsurface of the Cape-Karoo and Karoo region of South Africa. The Karoo is an ideal laboratory to use ambient seismic signal to map the shallow subsurface, as it is a quiet and pristine environment with a relatively well known geology. Ambient seismic signals were continuously recorded at three independent networks (ArrayA, ArrayB and ArrayC). ArrayA and ArrayB comprised 17 temporary stand-alone seismic stations each and recorded ambient noise wavefields for a ten week period between August and October 2015. ArrayC comprised 19 temporary stand-alone seismic stations, recording ambient seismic noise for a period of six weeks between June and July 2016. ArrayA and ArrayB were installed in the south-eastern Cape-Karoo region, near the town of Jansenville and ArrayC was installed near the Cradock-Tarkastad region of South Africa. This thesis is made up of two separate studies. Firstly, the retrieval and coherency of Rayleigh surface waves extracted from the vertical component recordings. For the first time in the south-eastern Cape-Karoo and Karoo area, estimates of Green’s function from cross-correlating ambient noise data between stations pairs were reconstructed and shown, which can be successfully used to image the subsurface. The stacked cross-correlations between all station pairs show clear arrivals of the Rayleigh surface waves. The group velocities of the Rayleigh waves in the 2 to 7 seconds period range were picked and inverted to compute the 2-D group velocity maps. For ArrayA and ArrayB, the resulting 2-D group velocity maps at different periods resulted in a group velocity model from approximately 2 to 7 km depth, which generally show a high velocity anomaly in the north of the study area, most likely imaging the denser, thick sedimentary basin of the Karoo (Carboniferous-Permian). To the south, the low velocity anomaly likely corresponds to the overlying Jurassic- Cretaceous sequences of the younger Algoa Basin (Uitenhage Group). For ArrayC, the group velocity maps showed high velocity regions, which is consistent with the dolerite sill intrusions in the Karoo and the low velocity structures, which was interpreted as the Karoo sediments. Secondly, the study comprised of characterizing the ambient seismic noise source. The first order analysis of the symmetry of the cross-correlation function showed that, although the ambient noise sources are relatively homogeneously distributed in the study area, most (energetic) of the ambient seismic noise propagates from the coast of South Africa. This was verified by analyzing the azimuthal distribution of the ambient seismic noise.
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- Date Issued: 2018