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A business process management framework for enhancing enterprise resource planning value derived in supply chain optimization

  • Authors: Sahdeo, Viresh
  • Date: 2018
  • Subjects: Reengineering (Management) , Workflow -- Management Performance -- Management Strategic planning
  • Language: English
  • Type: Thesis , Masters , MBA
  • Identifier: http://hdl.handle.net/10948/34833 , vital:33459
  • Description: Enterprise Resource Planning (ERP) systems easily diffuse knowledge and allow good business decisions for Information System (IS) technological and organizational advancement. This research is an investigation of how to improve the strategic management and operational efficiency of Enterprise Information Systems (EIS). A Business Process Management (BPM) framework was designed to integrate varying perspectives of organizational activities for wider collaboration and value derivation. The systematic methodology of Business process management (BPM) enables corporates to be more effective and efficient through continual process improvement. Elements used to build the BPM framework explain how to successfully derive value, inclusive of the performance indicators to measure outcomes. The model was tested with questionnaire data collected from corporates operating in the Southern African region and further refined based on Cronbach alpha reliability tests. The findings improve the interpretation of the determinants for the success of BPM and ERP IS from the user’s perspective. The results show that continuous improvement efforts and organisational support have positive influence on performance and validate the importance of quality, service, information, integration and workflow dependencies. Originality/value – This research extends prior work of BPM frameworks to follow up on customer orientation and servitization. Studies have not investigated relationship commitment between IT and operational business units. The relationship and interdependence of organisational functions is essential for Supply Chain value creation. Industrialization and information technology(IT) integration faces new opportunities. The agility of IT is further explored more into efforts of collaboration, structure, and innovation for future changes, emerging technologies and practices envisioned. This research seeks to propose a framework for the future development of smart supply chain, which can provide theory and case for intelligent operational activities with key technologies, such as RFID, Neural Networks, machine learning and artificial intelligence(AI).
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  • Date Issued: 2018

A case study of emergent environmental pedagogical content knowledge in a Fundisa for Change teacher professional development course

  • Authors: Brundrit, Susan
  • Date: 2018
  • Subjects: Career development -- South Africa , Environmental education -- South Africa , Teachers -- Training of --South Africa , Environmental education -- Study and teaching -- South Africa , Fundisa for Change
  • Language: English
  • Type: text , Thesis , Masters , MEd
  • Identifier: http://hdl.handle.net/10962/62850 , vital:28301
  • Description: This study set out to explore and describe in the form of a qualitative case study, an iteration of a Fundisa for Change teacher professional development programme, in this case the Teaching Life & Living short course presented to seventeen teachers as part of their Advanced Certificate in Teaching (ACT) Senior Phase Natural Sciences, at the University of Cape Town. The focus of the research was on describing how the development of teacher environmental pedagogical content knowledge (PCK) was supported and constructed in the course. The Consensus Model of Teacher Professional Knowledge and Skill, an outcome of the 2012 PCK Summit, was used to define the concept of PCK and also contributed the concept of amplifiers and filters as processes that mediate the development of teacher PCK. The study drew on Borko’s (2004) model of a professional development system, using the elements of course, teachers, facilitators and context as an analytical framework. Data generated included a teacher contextual profile questionnaire, audio-recordings of group work, course outputs and reflection and evaluation forms. Data analysis had two phases: the first phase concentrated on the development of analytic memos based on particular data sources whereas the second phase worked across data sources to present the evidence relating to each of the professional development system elements. The study found that teachers were supported in the development of their environmental PCK by the collaborative learning opportunities afforded by the course. Emergent PCK was organised according to five components: assessment knowledge; pedagogical knowledge; content knowledge; knowledge of learners; and, curricular knowledge. Emergent teacher learning ranged in specificity from general, to subject-specific, to domain-specific, and lastly to topic-specific knowledge. Teacher beliefs and orientations, prior knowledge and contexts brought into the professional development system were described as amplifiers and filters to teacher learning of PCK. In particular there were several contextual factors that emerged as themes from the data that had potentially filtering effects. Recommendations included that facilitators create an atmosphere conducive to collaborative learning, that evidence of learner conceptual understanding be examined during the course, that teachers be exposed to in-depth examples of canonical PCK and that more modelling of formative assessment strategies are presented.
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  • Date Issued: 2018

A case study of the role of leadership behaviour in the formation of organizational culture

  • Authors: Moore, Aminah
  • Date: 2018
  • Subjects: Leadership -- Botswana -- Maun , Corporate culture -- Botswana -- Maun , Strategic planning -- Botswana -- Maun , Critical incident technique , Organizational behavior -- Botswana -- Maun , Tourism -- Management , Belmond Safaris (Botswana)
  • Language: English
  • Type: text , Thesis , Masters , MBA
  • Identifier: http://hdl.handle.net/10962/62061 , vital:28103
  • Description: This case study research on the effect of leadership on organizational culture, is based on a small luxury tourism organization – Belmond Safaris – based in Maun, Botswana. The study set out to determine critical incidents that occurred during the tenure of the current general manager with the intention of uncovering her leadership behaviour and how it has shaped the culture of the organization. The literature review identified quantitative and qualitative approaches to researching organizational culture, but settles on Schein’s theory of organizational culture (Schein, 1992; 2010) as the approach adopted in this study. Furthermore, it reviews the various roles of strategic leaders and how these affect the culture of the organization. The study follows a qualitative methodology and applies the Critical Incident Technique to explore how, as a leader, the behaviour of the general manager shaped the organization’s culture. Data triangulation is achieved through the use of multiple sources – interviews, analysis of company documents and the examination of minutes of management meetings. Following the fieldwork, the evidence within the findings of the study required a theoretical reorientation and a shift from strategic leadership to a new focus on relational leadership, highlighting the prominence of social exchanges between the general manager and employees, as opposed to economic exchanges. The study concludes by acknowledging the limitations and delimitations of the study, which include time constraints as well as the deliberate exclusion of certain participants (e.g. camp managers) from the study. In its conclusion the study also presents recommendations for future studies. The researcher recommends a broader study within the tourism industry, as well as a larger and more inclusive sample size, in order to obtain better insights into the study of culture and leadership within organizations.
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  • Date Issued: 2018

A Case Study of Two Selected Teachers as they Integrated Dynamic Geometry Software as a Visualisation Tool in Teaching Geometry:

  • Authors: Mavani, Deepak , Mavani, Beena , Schäfer, Marc
  • Date: 2018
  • Language: English
  • Type: text , article
  • Identifier: http://hdl.handle.net/10962/141076 , vital:37942 , https://doi.org/10.1080/18117295.2018.1522716
  • Description: This paper reports on an aspect of a larger research study conceptualised within a teacher development project in Mthatha, Eastern Cape Province. The project was initiated with the objective to develop appropriate skills to use dynamic geometry software (DGS) effectively and strategically as a teaching and learning tool for mathematics. The study reported in this paper aims specifically to ascertain how selected mathematics teachers integrated co-developed technologically aided visualisation tools in the observed lessons. The case study involved two teachers from different schools. The data sources were the classroom observations followed by stimulated reflective interviews with the teachers. The data were analysed to study the use of DGS visualisation tools in relation to Kilpatrick’s framework of teaching proficiency.
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  • Date Issued: 2018

A case study to explore developing a community of practice to support emergent literacy in preschool children's play

  • Authors: Martin, Tamarynd
  • Date: 2018
  • Subjects: Early childhood education , Children -- Language , Reading (Preschool) , Toddlers -- Books and reading
  • Language: English
  • Type: Thesis , Masters , MEd
  • Identifier: http://hdl.handle.net/10948/31841 , vital:31850
  • Description: In South Africa at present, Literacy is a cause for rising concern, with reading and writing competency in primary school being at an all-time low. It is a widespread belief that part of the problem lies with the lack early childhood education. Only 37% of children under the age of five attend an early childhood development centre. Furthermore, South Africa has a shortage of educators, specifically within the domain of early childhood development. With more research being done in the area of literacy, more educators concur that emergent literacy forms the foundation of formal reading and writing later on. This study is a participatory case study, which reflects on the importance of literacy in the early years, showing the belief that pre-formal schooling, specifically emergent literacy, is directly linked to proficiency in reading and writing in formal schooling. This study also highlights how educators in early childhood development can be involved in ongoing reflective interventions through in-service training and communities of practice. This community of practice was developed as a series of focus groups, which met on a weekly basis to discuss and share thoughts, opinions and experiences surrounding emergent literacy in a preschool context. From multiple focus groups, I found that the participants became more confident in sharing their experiences and building upon each other’s ideas and thoughts. The focus groups, not only added to their understanding of emergent literacy, but enthused them and created more of an awareness in their day to day practices.
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  • Date Issued: 2018

A challenge to conventional wisdom: locating agency in Angola’s and Ghana’s economic engagements with China

  • Authors: Chipaike, Ronald , Bischoff, Paul, 1954-
  • Date: 2018
  • Language: English
  • Type: text , article
  • Identifier: http://hdl.handle.net/10962/161537 , vital:40636 , https://0-doi.org.wam.seals.ac.za/10.1177/00219096187639223
  • Description: This article makes the point that African states with significant strategic resources and democratic governance systems bargain better in economic and development assistance engagements with China and other partners. In democratic African states, non-state actors play critical complementary roles to the state, leading to multi-faceted forms of African agency. For non-democratic states, a significant limiting factor in their agency is the lack of working relationships between the state and non-state actors. Concomitantly, such states find themselves with weak bargaining and negotiating capacities. If African agency is to be assertive, then state and non-state actors should work together when engaging external partners.
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  • Date Issued: 2018

A characterization of landslide occurrence in the Kigezi Highlands of South Western Uganda

  • Authors: Nseka, Denis
  • Date: 2018
  • Subjects: Landslides -- Uganda , Land degradation -- Uganda Earth movements
  • Language: English
  • Type: Thesis , Doctoral , DPhil
  • Identifier: http://hdl.handle.net/10948/33791 , vital:33029
  • Description: The frequency and magnitude of landslide occurrence in the Kigezi highlands of South Western Uganda has increased, but the key underpinnings of the occurrences are yet to be understood. The overall aim of this study was to characterize the parameters underpinning landslide occurrence in the Kigezi highlands. This information is important for predicting or identifying actual and potential landslide sites. This should inform policy, particularly in terms of developing early warning systems to landslide hazards in these highlands. The present study analysed the area’s topography, soil properties as well as land use and cover changes underpinning the spatialtemporal distribution of landslide occurrence in the region. The present study focussed on selected topographic parameters including slope gradient, profile curvature, Topographic Wetness Index (TWI), Stream Power Index (SPI), and Topographic Position Index (TPI). These factors were parameterized in the field and GIS environment using a 10 m Digital Elevation Model. Sixty five landslide features were surveyed and mapped. Soil properties were characterised in relation to slope position. Onsite soil property analysis was conducted within the landslide scars, auger holes and full profile representative sites. Furthermore, soil infiltration and strength tests, as well as clay mineralogy analyses were also conducted. An analysis of the spatial-temporal land use and cover changes was undertaken using satellite imagery spanning the period between 1985 and 2015. Landslides were noted to concentrate along topographic hollows in the landscape. The occurrence is dominant where slope gradient is between 25˚ and 35˚, profile curvature between 0.1 and 5, TWI between 8 and 18, SPI >10 and TPI between -1 and 1. Landslides are less pronounced on slope zones where slope gradient is <15˚ and >45˚, profile curvature <0, TWI <8 and >18, SPI <10 and TPI >1. Deep soil profiles ranging between 2.5 and 7 meters are a major characteristic of the study area. Soils are characterized by clay pans at a depth ranging between 0.75 and 3 meters within the profiles. The study area is dominated by clay texture, except for the uppermost surface horizons, which are loamy sand. All surface horizons analysed had the percentage of sand, silt and clay ranging from 33 to 55%, 22 to 40% and 10 to 30% respectively. In the deeper horizons, sand was observed to reduce drastically to less than 23%, while clay increased to greater than 50%. The clay content is very high in the deeper horizons exceeding 35%. By implication, such soils with a very high clay content and plasticity index are considered as Vertisols, with a profound influence in the occurrence of landslides. The top soil predominantly contains more quartz, while subsurface horizons have considerable amounts of illite/muscovite as the dominant clay minerals, ranging from 43% to 47 %. The liquid limit, plasticity index, computed weighted plasticity index (PIw), expansiveness (ɛex) and dispersion ranging from 50, 22, 17, 10 and 23 to 66, 44,34,54 and 64, respectively also have strong implications for landslide occurrence. Landslides are not normally experienced during or immediately after extreme rainfall events but occur later in the rainfall season. By implication, this time lag in landslide occurrence and rainfall distribution, is due to the initial infiltration through quartz dominated upper soil layers, before illite/muscovite clays in the lower soil horizons get saturated. Whereas forest cover reduced from 40 % in 1985 to 8% in 2015, cultivated land and settlements increased from 16% and 11% to 52% and 25% respectively during the same period. The distribution of cultivated land decreased in lower slope sections within gradient group < 15˚ by 59%. It however increased in upper sections within gradient cluster 25˚ to 35˚ by over 85% during the study period. There is a shift of cultivated land to the steeper sensitive upper slope elements associated with landslides in the study area. More than 50% of the landslides are occurring on cultivated land, 20% on settlements while less than 15 % and 10% are occurring on grassland and forests with degraded areas respectively. Landslides in Kigezi highlands are triggered by a complex interaction of multiple- factors, including dynamic triggers and ground condition variables. Topographic hollows are convergence zones within the landscape where all the parameters interact to cause landslides. Topographic hollows are therefore potential and actual landslide sites in the study area. Characterized by deep soil horizons with high clay content dominated by illite/muscovite minerals in the sub soils and profile concave forms with moderately steep slopes, topographic hollows are the most vulnerable slope elements to landslide occurrence. The spatial temporal patterns of landslide occurrence in the study area has changed due to increased cultivation of steep middle and upper slopes. Characterized by deep soil horizons with high clay content dominated by illite/muscovite minerals in the sub soils and profile concave forms with moderately steep slopes, topographic hollows are the most vulnerable slope elements to landslide occurrence. The spatial-temporal patterns of landslide occurrence in the study area has changed due to increased cultivation of steep middle and upper slopes. A close spatial and temporal correlation between land use/cover changes and landslide occurrence is discernible. The understanding of these topographical, pedological and land use/cover parameters and their influence on landslide occurrence is important in land management. It is now possible to identify and predict actual and potential landslide zones, and also demarcate safer zones for community activities. The information generated about the area’s topographic, pedological and land cover characteristics should help in vulnerability mitigation and enhance community resilience to landslide hazards in this fragile highland ecosystem. This can be done through designating zones for community activities while avoiding potential landslide zones. It is also recommended that, tree cover restoration be done in the highlands and the farmers encouraged to re-establish terrace farming while avoiding cultivation of sensitive steep middle and upper slope sections.
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  • Date Issued: 2018

A cohort analysis of subjective wellbeing and ageing: heading towards a midlife crisis

  • Authors: Otterbach, Steffen , Sousa-Poza, Alfonso , Moller, Valerie
  • Date: 2018
  • Subjects: Aging -- Social aspects Gerontology
  • Language: English
  • Type: Book , Text
  • Identifier: http://hdl.handle.net/10962/65401 , vital:28782 , ISBN 978086810641
  • Description: In this paper, we analyse how different domains of subjective wellbeing evolve within seven years in three different cohorts born 10 years apart. On average, general life satisfaction – as well as satisfaction with leisure time, social contacts and friends, and family – declines substantially between the ages of 15 and 44, with the most significant decrease taking place at a young age (early 20s). Nevertheless, trajectories among the three cohorts differ markedly, indicating that, ceteris paribus, responses on subjective wellbeing differ greatly between cohorts born just a decade apart. The results further indicate that the two older cohorts assess family life and social contacts more favourably than the youngest cohort.
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  • Date Issued: 2018

A common currency for countries within the economic community of West African states

  • Authors: Djessou, Oze Marie Pascale
  • Date: 2018
  • Subjects: Economic Community of West African States , Africa, West -- Economic integration , Africa -- Economic conditions
  • Language: English
  • Type: Thesis , Masters , MPhil
  • Identifier: http://hdl.handle.net/10948/22027 , vital:29814
  • Description: While the West African sub-region has progressed in its efforts to achieve sustainable development, more intensive efforts are needed to address its developmental constraints. Among these constraints, the fragmentation of the sub-continent into small and landlocked countries remain one of the structural challenges to be faced. For this reason, strengthening regional co-operation and economic integration is a significant part in the improvement of the region’s economic performance. Monetary integration, which involves the use of a common currency within the area, is part of the process of economic integration. This study reflects upon the difficulties experienced by countries within the Economic Community of West African States (ECOWAS) without a common currency to facilitate economic growth and development. The study adopted a descriptive methodology and embarked on a thorough analysis of recent and relevant secondary sources. This was done in order to determine the expected effects of a common currency in the community, as well as to evaluate the viability of a single currency in the area. The findings indicate that there are potential gains expected from the establishment of a common currency in the relevant community of countries. These gains are contingent upon the meeting of a number of preconditions. These conditions include, inter alia, the need for a multidimensional approach to regionalism, the sustainability of the fiscal policy framework in the region and a greater convergence of the ECOWAS economies.
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  • Date Issued: 2018

A common law view of "carrying on a trade"

  • Authors: Mkonza, Qhinga Aidan
  • Date: 2018
  • Subjects: Business , Common law -- South Africa , Income tax -- South Africa , Agriculture -- Taxation -- South Africa , Property tax -- South Africa , Moneylenders -- Taxation -- South Africa
  • Language: English
  • Type: text , Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10962/60888 , vital:27883
  • Description: The term “trade” is defined in very wide terms in the Income Tax Act and includes a “business” and a “venture”. For a taxpayer to claim certain deductions in arriving at taxable income, the taxpayer must be carrying on a trade. The expression “carrying on a trade” is not defined in the Income Tax Act. Whether or not a taxpayer is carrying on a trade is a matter of fact. Case law has established certain principles and tests to be applied in determining whether a taxpayer is carrying on a trade. The goal of the thesis was to determine to what extent an activity can be considered as carrying on a trade. This research focused on the letting of property, money-lending, or farming operations in relation to carrying on a trade or business or engaging in a venture. The thesis also discussed at what stage a taxpayer ceases to carry on a trade and what the tax consequences are of ceasing to trade. An interpretative research approach was used in the research as it sought to understand and describe. No interviews conducted for this research and the data used for the research are publicly available. It was established that “carrying on a trade”, including a business, requires an active step taken by the taxpayer to trade. It involves regularity of buying and selling or rendering of services. The intention to trade is important but it is a subjective matter and cannot be persuasive in determining whether a taxpayer is carrying on a trade; objective factors are also considered. If the stated intention to trade matches the actions of the taxpayer, the taxpayer will be considered to be carrying on a trade. In determining whether a taxpayer is carrying on a trade each case must be considered with its own merits.
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  • Date Issued: 2018

A community–wide trophic structure analysis in intertidal ecosystems on the south coast of South Africa

  • Authors: Gusha, Molline Natanah C
  • Date: 2018
  • Subjects: Food chains (Ecology) , Coastal ecology -- South Africa , Intertidal ecology -- South Africa , Marine animals -- Climatic factors -- South Africa , Marine animals -- Food -- South Africa , Marine animals -- Habitat -- South Africa
  • Language: English
  • Type: text , Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10962/63312 , vital:28392
  • Description: Coastal ecosystems are more than microhabitats for marine species. Acting as atmospheric carbon filters, species in coastal environments are directly and/or indirectly associated with transferring organic carbon to species at higher trophic levels. However, the progressing change in global climatic conditions has created the need to assess the consequences of the shifting conditions on both direct and indirect interactions of physical and biological parameters at species and/or community levels. From these perturbations, the effects of biotic homogenization on ecosystem functioning and resilience can also be realised. Herein, I discuss the effects of temperature, nutrients, biotic interactions and habitat characteristics on community dynamics within intertidal rock pool systems on the south coast of South Africa using complementary qualitative and quantitative analytical methods. Seasonality had a significant impact on rock pool species with changes in composition and higher richness in winter than summer. The first two axes of the Canonical Correspondence Analysis (CCA) of the plant and animal communities each explained ~20% of the relationship between physico-chemical parameters and biological variables. The CCA highlighted that seasonal shifts in chlorophyll-a, conductivity, salinity, water depth, surface area and substratum type indirectly influenced species composition. For example, pools with heterogenous substratum comprising a mixture of sand and rock exhibited higher species diversity than homogenously bedded pools. Furthermore, a Bayesian analysis of community structure based on stable isotope ratios was used to assess how trophic pathways of carbon and nitrogen elements reflected community composition and richness. Isotopic biplots showed an increase in food web size, food chain length and the trophic positions of fish and some gastropods in winter compared to summer. There was greater dietary overlap among species in larger pools. In addition, while isotopic nearest neighbour distance and species evenness also showed a positive increase with pool size in summer, the same metrics were almost constant across all pool sizes in winter. These changes in food web packing and species evenness suggest seasonal preferences or migration of species in summer from small pools to larger pools with stable physico-chemical parameters. Furthermore, the presence of fish was seen to promote trophic diversity within some pools. The results from laboratory microcosm grazing experiments demonstrated significant direct and indirect effects of temperature and nutrients within plankton communities. Copepod grazing had an indirect positive influence on phytoplankton biomass and size structure while the interactive effects of temperature and nutrients had contrasting effects on both phytoplankton communities and copepod biomass. Shifts in water chemistry and nutrient treatments were also observed in the presence of copepods. Phosphate addition had a recognisable impact on plankton communities. The presented synthesis of the literature mainly highlighted that positive effects at one trophic level do not always positively cascade into the next trophic level which is evidence of complex interactive biotic, habitat and water chemistry effects within these intertidal ecosystems. Thus, to further understand cascading effects or community structure functioning in general, there may be a need to incorporate and understand species functional traits and how they contribute to trophic diversity, community restructuring and functioning in coastal habitats.
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  • Date Issued: 2018

A comparative analysis of the determinants of South Africa bilateral trade flows with the European Union-Southern African development community economic partnership agreement and trade development and cooperation agreement

  • Authors: Mhaka, Simbarashe
  • Date: 2018
  • Subjects: South Africa -- Economic integration , Africa, Southern -- Economic integration , Southern African Customs Union
  • Language: English
  • Type: Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10948/31875 , vital:31857
  • Description: This research dissertation presents the impact of economic size, market size and exchange rate on South Africa’s trade flows with the European Union under the Trade Development and Cooperation Agreement (TDCA). The Big Five EU members are used to represent the EU trading bloc. The research also examines the effects of economic size, market size and ex-change rate on South African trade flows with members of the Southern African Customs Union and of the European Union in what is called the European Union-Southern African Development Community Economic Partnership Agreement (EU-SADC EPA). The research employs comparative analysis aimed at identifying the differences in the effects of market size, economic size and exchange rate on South Africa’s trade flows with these two trading blocs. The study exploits panel data on international trade of South Africa over the period 2000-’16. A gravity model of trade is used to identify the effect of these three variables on South Africa’s trade flows. The empirical analysis relies on a panel data econometrics framework as an estimation technique for the gravity model of trade between South Africa and the Big Five EU members. This shows the outcomes of the effects of economic size, market size and exchange rate on the trade flows of South Africa in the TDCA. The same technique is applied to estimate the effects of economic size, market size and exchange rate to trade flows of South Africa with the Big Five EU members as well as the other SACU members representing the SADC-EU EPA. In the panel data approach, three models are adopted. These are pooled OLS, fixed effects and random effects that can be estimated. The Hausman tests shows that the random effect is appropriate in the TDCA gravity function and the results indicate a positive relationship be-tween South Africa’s economic/market size and South Africa’s trade flows in the TDCA. In the EU-SADC EPA, the Hausman tests indicated that the fixed effect models are appropriate and the results show a positive relationship between economic size and market size with South Africa’s trade flows in the EU-SADC EPA. However, in the TDCA, the random effect model shows that exchange rate and the trading partner’s market size have a negative outcome on South Africa trade flows. The fixed effect model shows a negative relationship between the exchange rate and South Africa’s trade flows in the EU-SADC EPA. The results also show that it is better for South Africa to trade in the EU-SADC EPA than to remain in the TDCA. This is because the outcomes of economic and market size on South Africa’s trade flows are greater in the EU-SADC EPA than in the TDCA. On the other hand the negative effect of the exchange rate on South Africa’s trade flows is less in the EU-SADC EPA than in the TDCA. The research recommends that policy-makers select trading partners based on the sizes of their markets and economies.
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  • Date Issued: 2018

A comparative study of South Africa's vat rate

  • Authors: Pieterse, Marli
  • Date: 2018
  • Subjects: Value-added tax -- South Africa , Value-added tax -- Law and legislation -- South Africa Taxation -- South Africa
  • Language: English
  • Type: Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10948/23049 , vital:30401
  • Description: This treatise compared South Africa's VAT rate to the VAT rate trends of other developing counties (such as Brazil and India), as well as international VAT rate developments. Brazil introduced VAT in 1965 and currently has a multi-dimensional VAT rate system consists of five types of VAT, each type of taxing consumers a t different rate depending on the type of product, the municipality or the consumer's turnover. Brazil's average VAT rate is currently 19%. India moved from an origin-based VAT rate system to a GST rate system in 2017. Their GST system levies VAT on a federal level. as well as a state level and on all interstate transactions. India's GST rates varies depending on the luxurious nature of the supply and their average GST rate is currently 15%. South Africa VAT in 1991 and it comprises of a single-rate VAT system where goods and services of vendors are taxed at 14%, unless the specific goods or services fall under the list of exepted or zero-rated items. South Africa's VAT rate remained unchanged since 1993. Per the research it was noted that despite facing similar political, economical and social dilemmas, developing countries such as India and Brazil changed their VAT rates numerous time since its inception, where South Africa only increased their VAT rate once. Brazil and India furthermore have higher average VAT rates than South Africa, despite correlation with the respective poverty levels indicating otherwise.
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  • Date Issued: 2018

A comparative study of tax incentives for small businesses and investors in small businesses in South Africa, Australia, New Zealand, Singapore and Ireland

  • Authors: Horn, Edward Bennet
  • Date: 2018
  • Subjects: Small business -- Taxation -- South Africa , Small business -- South Africa -- Finance , Job creation -- South Africa , Government aid to small business -- South Africa , Tax incentives -- South Africa , Tax incentives -- Australia , Tax incentives -- New Zealand , Tax incentives -- Singapore , Tax incentives -- Ireland
  • Language: English
  • Type: text , Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10962/61669 , vital:28047
  • Description: In the South African context, it is accepted that small businesses will be the vehicle for job creation and changing the current business ownership patterns. This is to be achieved by creating access to finance, exploring the role of venture capital and simplifying the tax obligations and the compliance burden. The literature indicates that the current South African tax incentives for small businesses are perceived as unfair and fundamentally ineffective. The objective of this thesis was to compare the tax incentives available to small businesses and investors in small businesses in South Africa to those available in Australia, New Zealand, Singapore and Ireland, in order to identify possible measures that could be introduced in South Africa. In addressing the objective, the research set out to provide, in terms of South African tax legislation, a definition of a small business for tax purposes and document the tax incentives available for start-up and existing small businesses, as well as the tax incentives available for investors in small businesses, either through a venture capital company or a direct investment in small business. It was found that South Africa has a complex and onerous multi-layered approach to classifying a taxpayer as either a “micro business” or a “small business corporation” for the purpose of applying tax incentives. The international jurisdictions included in this research follow a single requirement approach, based on either one or a combination of turnover, balance sheet total or staff headcount. The international jurisdictions provide a wide range of tax incentives to small businesses and investors in small businesses, aimed at reducing taxable income to enable the small businesses to grow and access equity finance. By identifying differences and similarities, a number of possible tax relief measures were recommended that could be introduced in South Africa.
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  • Date Issued: 2018

A comparison of conventional and ultrasonic seams in swimwear

  • Authors: Tyalana, Nommiselo
  • Date: 2018
  • Subjects: Textile finishing , Textile finishing agents Seams (Sewing) Textile fabrics Textile fibers Textile design
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10948/36727 , vital:34048
  • Description: Ultrasonic welding technology is a relatively new technology in apparel construction, this research forms part of a study to assess its effectiveness as a joining technology that can be used in ladies swimwear. The ultimate aim was to determine whether the ultrasonic welding joining technique could be successfully used in assembling ladies swimwear garments, comprising only synthetic fibres, namely polyester/Lycra, polyamide/Lycra, polyamide/Lycra power-net and polyamide/Lycra mesh warp knitted fabrics. These specific swimwear fabrics were selected since they comprise 100% thermoplastic synthetic fibres, considered ideal for ultrasonic welding. This study essentially compares and contrasts the performance of two seam joining techniques: namely conventional sewing and ultrasonic welding, in terms of seam strength, when used in the above mentioned four fabrics. Conventionally sewn and ultrasonically welded seams were produced, straight and curved, in both the wale and course directions of the fabrics. The conventionally sewn seams were produced using two sewing machines; namely an overlocker, also known as a mock safety sewing machine, and a cover seam machines. All conventionally sewn seams were stitched and tested under similar conditions. The ultrasonic welded seams were produced using three different wheels, a Medium Male Knurled pattern wheel, a Staggered Triple Stitch pattern wheel and a Single Stitch pattern wheel. The amplitude and speed of the welding machine, during the ultrasonic seaming, were kept constant, except when welding the polyamide/Lycra power-net and the polyamide/Lycra mesh fabrics when the pressure had to be drastically reduced in order to avoid excessively softened seams. The results of the study are presented in the form of line charts, scatter charts and tables. The ultrasonic welded seams, joined with the Medium Male Knurled wheel, exhibited surface waviness, as opposed to those joined with the Staggered Triple Stitch wheel which were smooth. It was found that, in terms of seam strength, the ultrasonic seams produced with the Single Stitch and Medium Male Knurled pattern wheels out performed those produced with the Staggered Triple Stitch wheels. The polyester/Lycra fabric was found easier to handle during the ultrasonic seaming process than the polyamide/Lycra fabric, although the strength of the ultrasonic seams in the polyester/Lycra fabric did not differ consistently from those of the polyamide/Lycra fabric. It was found that the conventional sewn seams were consistently stronger, and had a better appearance, than the ultrasonic welded seams. Although some promising results were obtained, in terms of the strength of the ultrasonic welded seams, the results overall were far too variable, inconsistent and unsatisfactory for this technique of seaming to be recommended at this stage for any of the swimwear fabrics covered. Further, more in depth, studies are required in order to gain a better understating of the effect of the various ultrasonic seaming parameters, as well as fabric parameters on ultrasonic seam strength and consistency.
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  • Date Issued: 2018

A comparison of exact string search algorithms for deep packet inspection

  • Authors: Hunt, Kieran
  • Date: 2018
  • Subjects: Algorithms , Firewalls (Computer security) , Computer networks -- Security measures , Intrusion detection systems (Computer security) , Deep Packet Inspection
  • Language: English
  • Type: text , Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10962/60629 , vital:27807
  • Description: Every day, computer networks throughout the world face a constant onslaught of attacks. To combat these, network administrators are forced to employ a multitude of mitigating measures. Devices such as firewalls and Intrusion Detection Systems are prevalent today and employ extensive Deep Packet Inspection to scrutinise each piece of network traffic. Systems such as these usually require specialised hardware to meet the demand imposed by high throughput networks. Hardware like this is extremely expensive and singular in its function. It is with this in mind that the string search algorithms are introduced. These algorithms have been proven to perform well when searching through large volumes of text and may be able to perform equally well in the context of Deep Packet Inspection. String search algorithms are designed to match a single pattern to a substring of a given piece of text. This is not unlike the heuristics employed by traditional Deep Packet Inspection systems. This research compares the performance of a large number of string search algorithms during packet processing. Deep Packet Inspection places stringent restrictions on the reliability and speed of the algorithms due to increased performance pressures. A test system had to be designed in order to properly test the string search algorithms in the context of Deep Packet Inspection. The system allowed for precise and repeatable tests of each algorithm and then for their comparison. Of the algorithms tested, the Horspool and Quick Search algorithms posted the best results for both speed and reliability. The Not So Naive and Rabin-Karp algorithms were slowest overall.
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  • Date Issued: 2018

A comparison of the legal environmental sustainability requirements of those engaging in the mining cycle, with actual practice in the Carolina X11B quaternary catchment, Mpumalanga, South Africa

  • Authors: Thomson, Gareth Peter
  • Date: 2018
  • Subjects: Mineral industries Environmental aspects South Africa Mpumalanga , Acid mine drainage , Mineral industries Safety measures , Watersheds South Africa , South Africa. National Environmental Management Act, 1998 , Water-supply Law and legislation South Africa
  • Language: English
  • Type: text , Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10962/63481 , vital:28417
  • Description: Mining is one of the most contentious water users. The mining sector has assumed that promises of economic growth and job creation will enable environmental concerns to be bypassed with as little interference as possible. More recently, the reality of legacy issues related to the inappropriate sign-off of mining sites has become increasingly clear, with acid mine drainage (AMD) being a prime example. There are also increasing concerns regarding uncontrolled prospecting. Climate change is one of the major issues faced in the 21st century, with predictions of heightened water stress for the Southern African region. This, coupled with increased population growth is putting a massive strain on the water resources currently available, making it vital to better protect and ensure the longevity of our water resources. The Carolina Crisis of 2012 highlighted the importance of protecting our water resources, and how easily they can be contaminated to a point where water is not usable. The Carolina crisis provided researchers with a suitable study site to better understand the role mining operations have in a catchment that has experienced a major pollution incident, and what changes have occurred since. In order to understand coal mining practice in relation to regulatory provisions, this project critically explored the processes involved within the mining sector, from ‘cradle-to-grave’, which is known as the coal mining life cycle. In addition, the composite suite of requirements of all the legislative provisions involved in the industry were investigated and the relationship between coal mining practice and environmental protection was explored. These elements were researched in the Upper Komati River Catchment specifically for catchment X11B, using Cultural Historical Activity Theory (CHAT), which gives a holistic understanding of mining as a human activity system. CHAT also sheds light on the issues, gaps and overlaps currently being experienced in the coal mining sector. The Thesis refers to case studies of where mining issues have caused environmental degradation. A complete mining lifecycle in terms of regulatory provisions was compiled, and major issues were uncovered with current legislation in the mining sector that can contribute to the degradation of water resources in South Africa. An integrated water resource quality management plan is needed in order to streamline conservation mandates, identify and reduce duplication of effort and specify roles and responsibilities of authorities involved with decision making process. A Decision Support System (DSS) has been proposed, which would involve adaptive, participatory and inclusive management.
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  • Date Issued: 2018

A congestion aware ant colony optimisation-based routing and wavelength assignment algorithm for transparent flexi-grid optical burst switched networks

  • Authors: Oladipo, Joshua Femi
  • Date: 2018
  • Subjects: Ants -- Behavior -- Mathematical models , Distributed algorithms
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10948/34733 , vital:33432
  • Description: Optical Burst Switching (OBS) over transparent exi-grid optical networks, is considered a potential solution to the increasing pressure on backbone networks due to the increase in internet use and widespread adoption of various high bandwidth applications. Both technologies allow for more e cient usage of a networks resources. However, transmissions over exi-grid networks are more susceptible to optical impairments than transmissions made over xed-grid networks, and OBS suers from high burst loss due to contention. These issues need to be solved in order to reap the full benets of both technologies. An open issue for OBS whose solution would mitigate both issues is the Routing and Wavelength Assignment (RWA) algorithm. Ant Colony Optimisation (ACO) is a method of interest for solving the RWA problem on OBS networks. This study aims to improve on current dynamic ACO-based solutions to the Routing and Wavelength Assignment problem on transparent exi-grid Optical Burst Switched networks.
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  • Date Issued: 2018

A content analysis of web-based reporting of corporate social responsibility in selected transport sector state owned entities

  • Authors: Khomari, Jane
  • Date: 2018
  • Subjects: Social responsibility of business -- South Africa , Business ethics Business communication
  • Language: English
  • Type: Thesis , Masters , MA
  • Identifier: http://hdl.handle.net/10948/31262 , vital:31349
  • Description: Organisations today are experiencing immense pressure to act responsibly, both socially and ethically. Stakeholders expect organisations to operate with integrity, whilst still being profitable. This pressure is due to Corporate Social Responsibility (CSR) becoming increasingly a mark of good governance. Corporate performance is no longer measured by only financial statements, but CSR is deemed a corporate imperative for financial performance. This non-financial reporting has forced organisations to take cognisance of environmental, social and governance reporting, a process called Integrated Reporting. The purpose of this research was to explore website reporting of State Owned Enterprises (SOEs) in the transport sector. The study explored the phenomenon through six questions: What are the titles used to communicate CSR on SOE websites? What are the CSR activities communicated on SOE websites? What are the similarities and differences of the CSR initiatives communicated on the websites? Who are the stakeholders reached through CSR? What are the reporting practices on the SOE website? What are the similarities and differences of the reporting practices on the SOE websites. This research study was carried out in two stages. The first phase was to examine the corporate websites of the SOEs. The second phase was to use the data collected from the websites to understand CSR representation in SOEs. The purpose is to explore the communication of CSR on the various websites of the SOEs. A key finding of the research is that SOEs use different strategies to communicate CSR on their websites. SOEs communicate CSR activities using multiple titles and use various media on their websites. Additionally, there are variances with the framing of information on the websites. The varying communication strategies indicate the multiple stakeholders targeted by the different CSR focus areas. The research concluded that the different titles made it difficult for stakeholders to access information on the websites. Standardisation of CSR terms and consistency of reporting would make it easier for readers to access information. Further research is recommended in the adoption of strategic communication models by SOEs, as this will assist in the framing of websites.
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  • Date Issued: 2018

A convenient approach to the deterministic routing of MIDI messages

  • Authors: Shaw, Brent Roy
  • Date: 2018
  • Subjects: MIDI (Standard) , Microcontrollers , XMOS Limited , Computer architecture , Embedded computer systems
  • Language: English
  • Type: text , Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10962/63256 , vital:28387
  • Description: This research investigates the design and development of a Wireless MIDI Connection Management solution in order to create a deterministic MIDI transmission system. A investigation of the MIDI protocol show it to have certain limitation that can be overcome through the use of transmission solutions. These solutions can be used to improve on the versatility of MIDI while overcoming the MIDI's notorious cable length limitation. XMOS's deterministic XS1 microcontrollers are used to enable the design of a real-time system. The MIDINet system is investigated to identify both the strengths and weaknesses of such a connection management system, while other systems for network transmission of MIDI messages are reviewed. These investigations lead to a design concept for a new network MIDI transmission system that allows for the remote management of connections. The design and subsequent implementation of both the transmission system and the connection management system are then detailed. A testing methodology is then devised to allow for the newly created connection management system to be compared to the MIDINet system. The findings show the deterministic system to have lower latency than that of the MIDINet system, while utilising more compact and power efficient hardware.
  • Full Text:
  • Date Issued: 2018
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