An analysis of employee retention : a study of selected local municipalities in the Sarah Baartman District Municipality
- Authors: Maholo, Lisa
- Date: 2021-04
- Subjects: Municipal government -- South Africa -- Eastern Cape , Employee retention -- South Africa -- Eastern Cape , Labor turnover -- South Africa -- Eastern Cape , Municipal officials and employees -- Job satisfaction , Career development -- South Africa -- Eastern Cape , Personnel management -- South Africa -- Eastern Cape , Municipal officials and employees -- Salaries, etc. -- South Africa -- Eastern Cape , Affiliation (Psychology)
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/177349 , vital:42813
- Description: The success of municipalities largely depends on the quality (skills, knowledge and experience) of individuals employed at those institutions. As key role players in the delivery of services, municipalities struggle to retain a high calibre of employees who essentially form the backbone of the public sector due to their skills, knowledge and experiences. There is a need for municipalities to create and foster an environment that encourages existing employees to remain employed. This study adopted an interpretivist research paradigm, given the study’s primary aim of gaining an in-depth understanding of employee retention as experienced by employees in the selected municipalities, together with the key influencing factors of employee retention. The qualitative research approach used a case study methodology within the Sarah Baartman District Municipality, with two category B3 and B4 municipalities selected for the study. The retention factors framework for existing employees by Munsamy and Bosch-Venter (2009) was used as the supporting theoretical structure. Respondents were selected through purposive sampling, and 16 in-depth semi-structured interviews were used to collect qualitative data. Through various content analysis techniques employed, this study identified seven employee retention factors (affiliation, career, work content, direct financial factors, external forces, work–life balance and indirect financial factors) with their associated themes. Affiliation, career and work content were identified as the three key factors which influence employee retention. Management style (relationship and interaction between employees and manager), organisational commitment and work environment were the main themes giving meaning to the affiliation factor. Training, personal growth and advancement emerged as themes related to the career factor. The work content factor was defined in terms of meaningfulness, challenges and autonomy themes. Direct and indirect financial factors, external forces, and work–life balance also emerged as factors that play a role in the retention of employees within a municipal context. Base salary and incentives were the associated themes underlying the direct financial factor. However, base salary has short-term effects on retention. Political climate and organisational reputation, municipal category and organisational structure were interrelated external forces. Flexible work arrangements, access to family, and childcare facilities give meaning to the work–life balance, while the only indirect financial factor to arise was benefits. Although some of the retention factors are clearly more influential than others, key employees attach most importance to a combination of employee retention factors that cater to their holistic needs and desires and generational differences. Therefore, the recommendations need to be implemented simultaneously. Having managers who engage employees in decisions-making and offer guidance and support, together with work environments where the physical and behavioural aspects are attended to, encourages employees to feel valued and appreciated. Municipalities should effectively communicate their mandate of ensuring adequate service delivery, which will allow employees to align their personal values to municipal objectives. Offering on-the-job training, access to career developmental programmes, evaluating job characteristics to include challenging and stimulating work and additional incentives as financial support will foster a conducive working environment for employees. Overall, municipalities face unique challenges depending on a variety of external elements such as political influence and climate. They operate in a challenging environment where they are also accountable to the community. Ultimately, municipalities must create and develop ways to acknowledge, develop and retain key employees in order to adequately deliver services. , Thesis (MCom) -- Faculty of Commerce, Management, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Maholo, Lisa
- Date: 2021-04
- Subjects: Municipal government -- South Africa -- Eastern Cape , Employee retention -- South Africa -- Eastern Cape , Labor turnover -- South Africa -- Eastern Cape , Municipal officials and employees -- Job satisfaction , Career development -- South Africa -- Eastern Cape , Personnel management -- South Africa -- Eastern Cape , Municipal officials and employees -- Salaries, etc. -- South Africa -- Eastern Cape , Affiliation (Psychology)
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/177349 , vital:42813
- Description: The success of municipalities largely depends on the quality (skills, knowledge and experience) of individuals employed at those institutions. As key role players in the delivery of services, municipalities struggle to retain a high calibre of employees who essentially form the backbone of the public sector due to their skills, knowledge and experiences. There is a need for municipalities to create and foster an environment that encourages existing employees to remain employed. This study adopted an interpretivist research paradigm, given the study’s primary aim of gaining an in-depth understanding of employee retention as experienced by employees in the selected municipalities, together with the key influencing factors of employee retention. The qualitative research approach used a case study methodology within the Sarah Baartman District Municipality, with two category B3 and B4 municipalities selected for the study. The retention factors framework for existing employees by Munsamy and Bosch-Venter (2009) was used as the supporting theoretical structure. Respondents were selected through purposive sampling, and 16 in-depth semi-structured interviews were used to collect qualitative data. Through various content analysis techniques employed, this study identified seven employee retention factors (affiliation, career, work content, direct financial factors, external forces, work–life balance and indirect financial factors) with their associated themes. Affiliation, career and work content were identified as the three key factors which influence employee retention. Management style (relationship and interaction between employees and manager), organisational commitment and work environment were the main themes giving meaning to the affiliation factor. Training, personal growth and advancement emerged as themes related to the career factor. The work content factor was defined in terms of meaningfulness, challenges and autonomy themes. Direct and indirect financial factors, external forces, and work–life balance also emerged as factors that play a role in the retention of employees within a municipal context. Base salary and incentives were the associated themes underlying the direct financial factor. However, base salary has short-term effects on retention. Political climate and organisational reputation, municipal category and organisational structure were interrelated external forces. Flexible work arrangements, access to family, and childcare facilities give meaning to the work–life balance, while the only indirect financial factor to arise was benefits. Although some of the retention factors are clearly more influential than others, key employees attach most importance to a combination of employee retention factors that cater to their holistic needs and desires and generational differences. Therefore, the recommendations need to be implemented simultaneously. Having managers who engage employees in decisions-making and offer guidance and support, together with work environments where the physical and behavioural aspects are attended to, encourages employees to feel valued and appreciated. Municipalities should effectively communicate their mandate of ensuring adequate service delivery, which will allow employees to align their personal values to municipal objectives. Offering on-the-job training, access to career developmental programmes, evaluating job characteristics to include challenging and stimulating work and additional incentives as financial support will foster a conducive working environment for employees. Overall, municipalities face unique challenges depending on a variety of external elements such as political influence and climate. They operate in a challenging environment where they are also accountable to the community. Ultimately, municipalities must create and develop ways to acknowledge, develop and retain key employees in order to adequately deliver services. , Thesis (MCom) -- Faculty of Commerce, Management, 2021
- Full Text:
- Date Issued: 2021-04
An analysis of ways in which the South African tax system could be simplified
- Authors: Young, Gail Jeni
- Date: 2021-04
- Subjects: Taxation -- Law and legislation -- South Africa , Income tax -- Law and legislation -- South Africa , South African Revenue Service , Tax administration and procedure -- South Africa , Tax accounting -- South Africa
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/178235 , vital:42923
- Description: It has been said that the fundamental paradox of tax simplification is that, despite consensus, almost every year tax rules become more complex. This thesis considers tax simplification measures which have been implemented internationally, in order to provide a basis for an analysis of ways in which the South African tax system could be simplified. A doctrinal methodology is applied, and an analysis is carried out of possible tax simplification measures, based on the commentary of experts in the field of tax law. Simplification measures adopted in the United Kingdom, Australia, the United States of America, Egypt, and certain European countries are discussed, together with their possible adoption in South Africa. Tax simplification has a broad scope. This research identifies four areas in which the South African tax system could simplified: the simplification of tax legislation, addressing the role of accounting in the simplification process, reducing the number of taxes currently levied, and finally addressing the complexities evident in the SARS e-filing system. This thesis illustrates several measures which could be used to address the current areas of complexity. Re-writing tax legislation to assist the understanding of taxpayers is suggested. An increase in the inclusion rate for individuals of capital gains in taxable income from 40% to 60% is suggested, to compensate for the loss of revenue due to the recommended repeal of donations tax and estate duty. Aligning tax legislation with accounting standards is identified as a possible area for simplification, as there are many similarities between the two systems. To address the usability of SARS’ e-filing platform, suggestions are made regarding the further pre-population of returns, introducing e-invoicing and providing a “sandbox” function that taxpayers could use to familiarise themselves with how e-filing works. This research highlights tax simplification as a process that needs to be prioritized in order to achieve the associated benefits. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Young, Gail Jeni
- Date: 2021-04
- Subjects: Taxation -- Law and legislation -- South Africa , Income tax -- Law and legislation -- South Africa , South African Revenue Service , Tax administration and procedure -- South Africa , Tax accounting -- South Africa
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/178235 , vital:42923
- Description: It has been said that the fundamental paradox of tax simplification is that, despite consensus, almost every year tax rules become more complex. This thesis considers tax simplification measures which have been implemented internationally, in order to provide a basis for an analysis of ways in which the South African tax system could be simplified. A doctrinal methodology is applied, and an analysis is carried out of possible tax simplification measures, based on the commentary of experts in the field of tax law. Simplification measures adopted in the United Kingdom, Australia, the United States of America, Egypt, and certain European countries are discussed, together with their possible adoption in South Africa. Tax simplification has a broad scope. This research identifies four areas in which the South African tax system could simplified: the simplification of tax legislation, addressing the role of accounting in the simplification process, reducing the number of taxes currently levied, and finally addressing the complexities evident in the SARS e-filing system. This thesis illustrates several measures which could be used to address the current areas of complexity. Re-writing tax legislation to assist the understanding of taxpayers is suggested. An increase in the inclusion rate for individuals of capital gains in taxable income from 40% to 60% is suggested, to compensate for the loss of revenue due to the recommended repeal of donations tax and estate duty. Aligning tax legislation with accounting standards is identified as a possible area for simplification, as there are many similarities between the two systems. To address the usability of SARS’ e-filing platform, suggestions are made regarding the further pre-population of returns, introducing e-invoicing and providing a “sandbox” function that taxpayers could use to familiarise themselves with how e-filing works. This research highlights tax simplification as a process that needs to be prioritized in order to achieve the associated benefits. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
Customer perceptions on Customer Relationship Management (CRM) and its possible influence on Revenue Management (RM) at a selected water board in South Africa
- Authors: Manyonganise, Joshua Anesu
- Date: 2021-04
- Subjects: Customer relations -- Management , Revenue management -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , Water-supply -- South Africa -- Eastern Cape , Amatola Water (Utility) , South Africa. National Water Act, 1998
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/177214 , vital:42800
- Description: The primary activity of water boards is to provide water services (bulk portable, and bulk wastewater) to other water services institutions within its respective service areas. They may perform other activities under conditions set out in the Water Services Act of 1997. Water boards’ revenues come from the municipalities they deliver services to. Not all municipalities have been paying for the services delivered to them, which led to the aim of this study being to gauge the perceptions of Water Board X and Water Board X’s customers of selected Customer Relationship Management (CRM) factors (service quality, customer involvement, customer value, information technology, and management commitment) that may possibly influence Revenue Management (RM). This could possibly assist Water Board X in the future to improve its revenue and debt collection. This thesis employed an interpretivist qualitative research methodology to explore its research aims and objectives. Open-ended semi-structured interviews were conducted with thirteen participants from Water Board X and four municipalities which Water Board X provides services. The data collected from the interviews were analysed manually through thematic analysis. The outcome of the interviews noted that an organisation that delivered high levels of service quality to its customers, could possibly improve its RM as the customers are of the opinion that their needs and requirements have been met and would be willing to pay for the services rendered. It was furthermore found that an organisation that involves its customers could possibly improve its RM as the organisation constantly communicates with its customers during, for example, the different stages of a project to ensure that the organisation does not deliver a project that does not meet the customers’ requirements at the end of the project life cycle. In addition the use of information technology played a pivotal in an organisation as the use of information technology assisted to develop effective methods in customer relationship management such as, data management, improving communication within the organisation, and with the customers, and the decision making. Furthermore, this study suggested the importance for an organisation to add value to the services that they deliver and for an organisation’s management to be committed to ensure that their customers’ expectations and requirements are met. The findings of the study suggest that CRM factors (service quality, customer involvement, customer value, information technology, and management commitment) could influence RM, and it is suggested that Water Board X adopts CRM strategies accordingly to improve its RM. Some of these strategies include adopting a coherent and sustainable revenue strategy through the use of appropriate tariff structures that are simple, equitable, affordable, financially sustainable, and transparent for all; showing commitment by prioritising water loss management and by properly auditing water supplies and water treatment revenue while increasing efficiency in supply and revenue recovery as this allowed Water Board X to better serve its customers, improve its financial standing, and allocate funding for water infrastructure upgrades and to adopt technologies that are on the market as these technologies can detect leakages, manage payments, control water flow and transmit data. , Thesis (MCom) -- Faculty of Commerce, Department of Management, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Manyonganise, Joshua Anesu
- Date: 2021-04
- Subjects: Customer relations -- Management , Revenue management -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , Water-supply -- South Africa -- Eastern Cape , Amatola Water (Utility) , South Africa. National Water Act, 1998
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/177214 , vital:42800
- Description: The primary activity of water boards is to provide water services (bulk portable, and bulk wastewater) to other water services institutions within its respective service areas. They may perform other activities under conditions set out in the Water Services Act of 1997. Water boards’ revenues come from the municipalities they deliver services to. Not all municipalities have been paying for the services delivered to them, which led to the aim of this study being to gauge the perceptions of Water Board X and Water Board X’s customers of selected Customer Relationship Management (CRM) factors (service quality, customer involvement, customer value, information technology, and management commitment) that may possibly influence Revenue Management (RM). This could possibly assist Water Board X in the future to improve its revenue and debt collection. This thesis employed an interpretivist qualitative research methodology to explore its research aims and objectives. Open-ended semi-structured interviews were conducted with thirteen participants from Water Board X and four municipalities which Water Board X provides services. The data collected from the interviews were analysed manually through thematic analysis. The outcome of the interviews noted that an organisation that delivered high levels of service quality to its customers, could possibly improve its RM as the customers are of the opinion that their needs and requirements have been met and would be willing to pay for the services rendered. It was furthermore found that an organisation that involves its customers could possibly improve its RM as the organisation constantly communicates with its customers during, for example, the different stages of a project to ensure that the organisation does not deliver a project that does not meet the customers’ requirements at the end of the project life cycle. In addition the use of information technology played a pivotal in an organisation as the use of information technology assisted to develop effective methods in customer relationship management such as, data management, improving communication within the organisation, and with the customers, and the decision making. Furthermore, this study suggested the importance for an organisation to add value to the services that they deliver and for an organisation’s management to be committed to ensure that their customers’ expectations and requirements are met. The findings of the study suggest that CRM factors (service quality, customer involvement, customer value, information technology, and management commitment) could influence RM, and it is suggested that Water Board X adopts CRM strategies accordingly to improve its RM. Some of these strategies include adopting a coherent and sustainable revenue strategy through the use of appropriate tariff structures that are simple, equitable, affordable, financially sustainable, and transparent for all; showing commitment by prioritising water loss management and by properly auditing water supplies and water treatment revenue while increasing efficiency in supply and revenue recovery as this allowed Water Board X to better serve its customers, improve its financial standing, and allocate funding for water infrastructure upgrades and to adopt technologies that are on the market as these technologies can detect leakages, manage payments, control water flow and transmit data. , Thesis (MCom) -- Faculty of Commerce, Department of Management, 2021
- Full Text:
- Date Issued: 2021-04
Impact of sovereign credit ratings on emerging bond and stock market returns
- Authors: Mkhonto, Zoyisile
- Date: 2021-04
- Subjects: Rating agencies (Finance) , Credit ratings , Bond market
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/177170 , vital:42796
- Description: The primary role of credit rating agencies is to reduce asymmetric information between the parties in a lending relationship. The three major rating agencies have received extensive criticism over the years. These rating agencies have been accused of providing inaccurate ratings which ultimately led to various financial calamities. Late rating action has also been blamed for exacerbating financial and economic cycles. Moreover, there is an argument that emerging markets are unfairly rated in comparison to developed economies. Hence, the reliability and informational value of the assessments provided by credit rating agencies is met with scepticism. Despite these criticisms, rating agencies are characterised as gatekeepers to capital and credit ratings remain essential financial market indicators. Albeit, the literature regarding the impact of sovereign credit ratings on bond and stock markets is inconclusive. This study aims to add to the body of literature and provide insights into the informational value of sovereign credit ratings in emerging markets. More specifically to estimate the relationship between various sovereign credit rating announcements, and bond and stock market returns. Also, to examine whether sovereign credit ratings have a differential impact between bond and stock markets. As well as address the question does it matter who provides the rating? Using an event study, abnormal returns surrounding rating announcements from 2009 to 2019 for 24 emerging markets were analyzed. Firstly, this study concluded that sovereign credit ratings are informative. Secondly, the degree of informativeness differs between the bond and stock markets. Thirdly, an asymmetrical impact was observed between the types of rating announcements. Lastly, that it does matter which rating agency provides the rating because each agency has a unique reputation. The findings of this research have implications on how investors and portfolio managers decide on asset allocation. Furthermore, policymakers may find our investment grade analysis of value when evaluating regulatory reform. It’s recommended that future research refines the event methodology and examines country specific characteristics within each of the emerging markets. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Mkhonto, Zoyisile
- Date: 2021-04
- Subjects: Rating agencies (Finance) , Credit ratings , Bond market
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/177170 , vital:42796
- Description: The primary role of credit rating agencies is to reduce asymmetric information between the parties in a lending relationship. The three major rating agencies have received extensive criticism over the years. These rating agencies have been accused of providing inaccurate ratings which ultimately led to various financial calamities. Late rating action has also been blamed for exacerbating financial and economic cycles. Moreover, there is an argument that emerging markets are unfairly rated in comparison to developed economies. Hence, the reliability and informational value of the assessments provided by credit rating agencies is met with scepticism. Despite these criticisms, rating agencies are characterised as gatekeepers to capital and credit ratings remain essential financial market indicators. Albeit, the literature regarding the impact of sovereign credit ratings on bond and stock markets is inconclusive. This study aims to add to the body of literature and provide insights into the informational value of sovereign credit ratings in emerging markets. More specifically to estimate the relationship between various sovereign credit rating announcements, and bond and stock market returns. Also, to examine whether sovereign credit ratings have a differential impact between bond and stock markets. As well as address the question does it matter who provides the rating? Using an event study, abnormal returns surrounding rating announcements from 2009 to 2019 for 24 emerging markets were analyzed. Firstly, this study concluded that sovereign credit ratings are informative. Secondly, the degree of informativeness differs between the bond and stock markets. Thirdly, an asymmetrical impact was observed between the types of rating announcements. Lastly, that it does matter which rating agency provides the rating because each agency has a unique reputation. The findings of this research have implications on how investors and portfolio managers decide on asset allocation. Furthermore, policymakers may find our investment grade analysis of value when evaluating regulatory reform. It’s recommended that future research refines the event methodology and examines country specific characteristics within each of the emerging markets. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2021
- Full Text:
- Date Issued: 2021-04
The South African income tax implications of transactions entered into to earn points for a Broad- Based Black Economic Empowerment scorecard, with reference to a selection of structures
- Authors: Jaga, Praksha
- Date: 2021-04
- Subjects: Black Economic Empowerment (Program : South Africa) , South Africa. Income Tax Act, 1962 , Income tax -- Law and legislation -- South Africa , Spendings tax -- South Africa , Tax deductions -- South Africa
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/177306 , vital:42808
- Description: This thesis discussed the South African income tax implications, in terms of the Income Tax Act, No. 58 of 1962, arising from complying with Broad-Based Black Economic Empowerment requirements, and related principles established in case law. Various structures and transactions entered into for the purposes of earning points for the B-BBEE scorecard were identified. In the assessment of the deductibility of B-BBEE expenditure in terms of the preamble to section 11, section 11(a) and section 23(g) of the Act, it was highlighted that, in the South African economic environment, B-BBEE compliance represents a competitive advantage for entities. In addition, many South African organisations are required to comply with B-BBEE requirements for legal and regulatory purposes. The analysis of the deductibility of B-BBEE expenditure revealed that taxpayers that incur this expenditure would be carrying on a trade or commencing to do so. It was also concluded that B-BBEE expenditure is incurred in the production of income and would generally not be capital in nature, except in certain circumstances, in which case the Act provides certain allowances. Any deduction will only be allowed in the year of assessment in which the expenditure is actually incurred, or when the taxpayer incurs an unconditional legal obligation. This thesis explored several alternatives to achieve the requirements of the ownership element of B-BBEE and highlighted the income tax implications that arise because of these structures. It was also observed that there are a number of incentives in the Act that could be beneficial to taxpayers seeking to earn points for the remaining elements of the B-BBEE scorecard. A legal interpretive approach, in particular a doctrinal research methodology, was adopted in carrying out this research. This research concluded that the Act facilitates most of the B-BBEE transactions and structures, but due to the complex and sometimes uncertain nature of the tax consequences of B-BBEE transactions and structures, there is a need for further guidance in this area of tax law. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Jaga, Praksha
- Date: 2021-04
- Subjects: Black Economic Empowerment (Program : South Africa) , South Africa. Income Tax Act, 1962 , Income tax -- Law and legislation -- South Africa , Spendings tax -- South Africa , Tax deductions -- South Africa
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/177306 , vital:42808
- Description: This thesis discussed the South African income tax implications, in terms of the Income Tax Act, No. 58 of 1962, arising from complying with Broad-Based Black Economic Empowerment requirements, and related principles established in case law. Various structures and transactions entered into for the purposes of earning points for the B-BBEE scorecard were identified. In the assessment of the deductibility of B-BBEE expenditure in terms of the preamble to section 11, section 11(a) and section 23(g) of the Act, it was highlighted that, in the South African economic environment, B-BBEE compliance represents a competitive advantage for entities. In addition, many South African organisations are required to comply with B-BBEE requirements for legal and regulatory purposes. The analysis of the deductibility of B-BBEE expenditure revealed that taxpayers that incur this expenditure would be carrying on a trade or commencing to do so. It was also concluded that B-BBEE expenditure is incurred in the production of income and would generally not be capital in nature, except in certain circumstances, in which case the Act provides certain allowances. Any deduction will only be allowed in the year of assessment in which the expenditure is actually incurred, or when the taxpayer incurs an unconditional legal obligation. This thesis explored several alternatives to achieve the requirements of the ownership element of B-BBEE and highlighted the income tax implications that arise because of these structures. It was also observed that there are a number of incentives in the Act that could be beneficial to taxpayers seeking to earn points for the remaining elements of the B-BBEE scorecard. A legal interpretive approach, in particular a doctrinal research methodology, was adopted in carrying out this research. This research concluded that the Act facilitates most of the B-BBEE transactions and structures, but due to the complex and sometimes uncertain nature of the tax consequences of B-BBEE transactions and structures, there is a need for further guidance in this area of tax law. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
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