Implementing an activity-based costing model
- Authors: Cohen, Howard
- Date: 2004
- Subjects: Activity-based costing , Managerial accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8970 , http://hdl.handle.net/10948/240 , Activity-based costing , Managerial accounting
- Description: Activity-based costing (ABC) is a forward-looking product costing method. Unlike traditional volume-based approaches, which are historically oriented, ABC concepts guide managers in seeking the best strategies to pursue in the future. This product costing method can be a valuable tool in planning and managing costs not only in the manufacturing area, but also in all aspects of business operations, from product design to distribution. Although its main advantage is its ability to provide more realistic product cost information for financial reporting purposes, use of ABC can lead to a better understanding of the strategic linkages existing between the various cost areas in the organisation. It enables managers to have a holistic view of cost management. ABC was developed to better understand, manage and control the overheads. The brief fundamental of ABC is: Products consume activities, activities consume resources, and resources consume costs. Based upon this fundamental principle, ABC can trace the cost from resources to activities that are consumed by product manufacturing processes as well as from activities to products. ABC investigates the transactions that trigger cost instead of concentrating solely on measures of physical volume or a certain amount of labour hours. Compared to the traditional costing systems, ABC can not only answer how much product cost is but also tell executives the factors triggering costs and the way to manage costs. ABC helps managers make better decisions about product design, pricing, marketing, and mix and encourages continual improvement. Unlike the traditional method, instead of using the single pre-determined overhead rate to absorb the indirect cost to products, ABC uses actual incurred cost to v determine the product cost. By tracing the absorption process of indirect cost, ABC would provide more information to management and help it find better ways to manage costs. However, the cost drivers used in ABC are constants but the cost driver rates are continually changing. ABC still uses predetermined cost drivers so it has the same fundamental problem as the traditional methods for estimating.
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- Date Issued: 2004
A critical analysis of the influence of the performance management system used in the financial department at General Motors South Africa
- Authors: Beckett, Yasmien
- Date: 2005
- Subjects: Performance -- Management , Employees, Rating of , Organizational effectiveness , Finance departments , General Motors (South Africa)
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:10925 , http://hdl.handle.net/10948/155 , Performance -- Management , Employees, Rating of , Organizational effectiveness , Finance departments , General Motors (South Africa)
- Description: Recently, organisations have been faced with challenges like never before. Increasing competition from businesses across the world has meant that businesses must be more careful about the choice of strategies to remain competitive. This situation has placed more focus on organizational effectiveness in that systems and processes be applied in the right way to the right things to achieve results. All of the organisational processes must continue to be aligned to achieve the overall results desired by the organisation for it to survive and thrive. Performance management is an ongoing process that should reflect the current and emerging business challenges, as well as the company’s values about performance and careers. As the business and workforce change, the performance management process should be modified to ensure that the process and tools remain congruent with organisational values and priorities. The objective of this study was to identify the influence of the current performance management system, in the Finance department at General Motors South Africa, as a facilitation tool in aiding or assisting management in achieving individual and departmental goals. To achieve this objective a comprehensive literature study was performed to determine the views on performance, and on performance management systems. A questionnaire was designed based on the guidelines in the literature study, in order to establish the extent to which the organisation manages performance. The researcher used the random sampling method of selection and distributed the questionnaire to eighty one potential respondents via mail and electronic e-mail. Forty one completed questionnaires were returned and these were processed and -iiianalysed using Microsoft Office Excel 2003, running on the Windows XP suite of computer packages. The respondent’s opinion obtained from the questionnaires were compared with the guidelines provided by the literature study in order to identify shortcomings of the influence that the performance management system has on the achievement of individual and departmental goals at the selected organisation. It can be concluded from the respondent’s opinions that the greatest shortcomings of the current performance management system are the link between performance and reward, and commitment to the process in its totality. The other areas of concern are the lack of training and development, and the necessary resources required to achieve objectives. The study also indicates there is no overwhelming agreement that feedback, both positive and negative, takes place as the literature suggests. The following were the main recommendations and conclusions made: • Firstly, it is imperative that management undergoes training in the feedback and review process which is a critical element in the performance management cycle. • Secondly, to realise the benefit of increased employee effectiveness, management should undergo training to become more effective career coaches to promote a climate of continuous learning and professional growth. • Thirdly, the reward system should be reviewed, if management is committed to using pay as an incentive for desired levels and directions of performance. • Fourthly, management can set an example and build commitment for effective performance management and be leaders at all levels.
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- Date Issued: 2005
An evaluation of Volkswagen of South Africa's graduate training programme to develop a model for achieving programme outcomes
- Authors: Avrabos, Cheryl Lee
- Date: 2005
- Subjects: College graduates -- Recruiting -- South Africa , Volkswagen of South Africa (Firm)
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9376 , http://hdl.handle.net/10948/168 , College graduates -- Recruiting -- South Africa , Volkswagen of South Africa (Firm)
- Description: The purpose of this study was to develop a process model in order to meet outcomes of graduate training programmes, with specific relevance to Volkswagen of South Africa. To do this, VWSA’s Graduate Training Programme was assessed in terms of the approach currently used by VWSA to recruit, select and train graduate trainees. A literature study was conducted to reveal strategies for effectively training new recruits and the development of leadership competencies. Based on this study a model was developed to facilitate the graduate training programme process to achieve programme objectives. The study aimed at making a contribution to graduate training programmes by identifying key leadership competencies, as well as the training interventions which lead to the development of these competencies. It was found that the technical skills that the trainees acquire at their tertiary educational institutions are not sufficient in today’s workplace, thereby necessitating closer working relationships between these institutions and businesses so that needs can be shared, as well as more comprehensive training programmes being provided. The research methodology comprised the following steps: An analysis was made of VWSA’s current processes regarding recruitment, selection and training of their graduate trainees. iv An assessment of leadership competencies in terms of knowledge, skills and attitudes that contribute to successful performance was undertaken. Training interventions as a process was studied. An analysis was made as to what extent the existing training interventions for VWSA’s graduate programme achieve the desired programme outcomes by means of a research questionnaire circulated to mentors/coaches and graduate trainees within the organisation. A model was developed to serve as a holistic framework for the recruitment, selection and training of graduate trainees for all motor and related industries undertaking graduate training programmes. The above was achieved through a practical study and a literature study, making use of questionnaires, as well as relevant published, unpublished and electronic texts and studies. Conclusions were drawn and recommendations were made based on data established through theoretical research and data obtained from the questionnaires.
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- Date Issued: 2005
An investigation of the factors that influence the decision-making of Chinese tourist travelling to South Africa
- Authors: Wan, Jiangtao
- Date: 2005
- Subjects: Tourism -- South Africa -- Decision making , Chinese -- Travel -- South Africa -- Attitudes
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9340 , http://hdl.handle.net/10948/411 , Tourism -- South Africa -- Decision making , Chinese -- Travel -- South Africa -- Attitudes
- Description: The growth of the Chinese economy represents a significant opportunity for global travel and tourism and it has raised the expectation that the South African tourism industry will explore and benefit from the Chinese outbound market growth. Since international travel and tourism is becoming a significant component of the South African economy, it is important to understand the factors that influence consumer decision-making in tourism. The main objective of this study was to determine the factors that influence the decision-making of Chinese tourists that travel to South Africa. The research gives a systemic review of the Chinese outbound market, starting with the Chinese outbound travel history, and the impact of the social-economic issues on Chinese travel and tourism. An overview is provided of the size, growth and the regulation of the Chinese outbound market, as well as the main characteristics of Chinese outbound tourists. The factors that influence decision-making are compartmentalised into two categories: internal and external factors. Internal and external factors relate to the concept that people travel due to the fact that they are pushed by their own internal forces and pulled by the external forces such as the social environment, reference groups, social class, the restrictions from government regulations and the attraction of travel destination countries. The empirical findings reflect that the factors that have the most significant impact on the decision-making process of Chinese outbound tourists travelling to South Africa are perception about safety, lack of knowledge about South Africa and a growth in the use of the Internet as a source of tourist information. The study also reflects a tendency towards individualism and a shift away from traditional group decision-making. Based on the findings of the empirical study, South Africa tourism needs to offer a safe travel environment, provide greater access to information featuring South Africa as a tourist destination, and offer discounted travel packages
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- Date Issued: 2005
Brand awareness of students at the Nelson Mandela Metropolitan University
- Authors: Huang, Wei
- Date: 2005
- Subjects: Brand name products , Brand choice , Consumers' preferences , Nelson Mandela Metropolitan University -- Students -- Attitudes
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9350 , http://hdl.handle.net/10948/187 , Brand name products , Brand choice , Consumers' preferences , Nelson Mandela Metropolitan University -- Students -- Attitudes
- Description: To ensure a long-term successful product brand, it is important to build brand awareness, to reach the consumer’s mind, encourage a consumer to develop a preference and eventually provide a positive contribution to consumer decision-making. Therefore, there is a need to understand and identify the role of brand awareness in the purchase process. An understanding of students as consumers and their brand awareness is important to marketers, particularly as students are recognised as a specialised market segment for a variety of products. The research focused on identifying the differences, if any, in brand awareness and its role in students’ purchase of sportswear clothing and sportswear shoes (high-involvement products) and coffee (a low-involvement product). A drop-off survey was used to collect the required empirical data from a convenience sample of 450 students enrolled at the Nelson Mandela Metropolitan University. The empirical findings showed that students were more aware of sportswear clothing and shoe brands than of coffee brands. Advertising played an important role in the awareness of sportswear shoes and clothing brands, but seemed unimportant in the case of coffee. Brand elements were found to enhance brand awareness. The brand name was important for coffee, while the name and the logo played a role in students’ awareness of sportswear brands. The study deduced that differences in brand awareness between high-involvement and low-involvement products exist among the students. Marketers thus need to choose appropriate strategies to create and increase brand awareness for the different products.
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- Date Issued: 2005
Developing a model for establishing, implementing, and maintaining learnerships in South Africa
- Authors: Hamlet, Brian
- Date: 2005
- Subjects: Employees -- Training of -- South Africa , Experiential learning -- South Africa , Education, Cooperative -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9377 , http://hdl.handle.net/10948/156 , Employees -- Training of -- South Africa , Experiential learning -- South Africa , Education, Cooperative -- South Africa
- Description: The research problem in this study was to identify how successful the methods are that organisations use within the Manufacturing Engineering and Related Services Education and Training Authorities (MERSETA) chambers to develop, implement and maintain learnerships. To achieve this aim a literature examination to determine the aspects of workplace learning were explored, including the various perspectives of learning, together with an investigation into workplace learning. Further, apprenticeships, traineeships, learnerships were discussed; including the concepts vocational education and training standards, and competence explored. Finally a process model for effective learnership implementation was presented based on international approaches together with the South African models and current practices. - v - The process learnership model served as a basis for drawing up a survey questionnaire to establish the extent to which organisations agreed or disagreed with the learnership model developed. The survey was limited to the “automobile” and “new tyre” chambers of the MERSETA. The results obtained from the empirical study indicted a high degree of agreement with the process model for effective learnership implementation. The results obtained from the quantitative data, and qualitative data were used to adapt the learnership process model, and produce a six-phase integrated learnership model. From the survey it become evident that organisations needed to be sensitised and educated as to learnerships before considering more seriously learnership implementation. Further, it emerged that learnerships cannot only be effective within a process approach, and that it should also take place within a positive “organisational learning culture”. Organisations and Sector Education and Training Authorities (SETAs) can now use the six-phase integrated learnership model with confidence, as there was a high degree of agreement with the learnership model that was developed as part of this research study. The six-phase integrated learnership model has been comprehensively developed and surveyed by organisations that are currently implementing learnerships on a large scale. Organisations and SETAs can now give effect to the Skills Development Act No. 97 of 1998, and contribute to the National skills Development Strategy of 2001, which aims to improve the workplace skills of all South Africans.
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- Date Issued: 2005
Dimensions of guest house service: perceptions of owners and expectations of business travellers
- Authors: Wang, Yi
- Date: 2005
- Subjects: Hospitality industry -- Customer relations , Boardinghouses -- Customer services -- South Africa , Consumer satisfaction -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9354 , http://hdl.handle.net/10948/d1006215 , Hospitality industry -- Customer relations , Boardinghouses -- Customer services -- South Africa , Consumer satisfaction -- South Africa
- Description: The need for successful management of a guest house in the increasingly competitive hospitality industry in South Africa, compels guest house owners to understand their customers’ needs and deliver service of acceptable quality. The objective of the research is to find out what business travellers expect from a guest house and how these expectations compare with the perceptions of guest house owners in Port Elizabeth. Conclusions drawn from this research would also benefit guest house owners in other parts of the country. A literature review was conducted to provide an understanding of the nature of service and the role “evidence of service” can play in the perception of quality. The empirical study aimed at comparing business travellers’ expectations of guest house service with guest house owners’ perceptions of their guests’ expectations. The empirical findings showed that business travellers deemed secure parking and professionalism of staff as the most important attributes, while guest house owners thought it would be friendliness of front desk staff and efficient handling of complaints. Moreover, both groups indicated that cleanliness of rooms and services performed by staff adequately the first time, were of particular importance. It was also found that the importance rating of the different service dimensions were not significantly influenced by the business travellers’ gender, managerial position, nights of stay or by the guest house grading. The study proposes that guest house owners continue to focus on strategies for training and developing competent employees, simplify the steps of service delivery and improve on the standards of the servcie to ensure that business facilities are in line with the expectations of business travelers.
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- Date Issued: 2005
A study of the development of partner relationships associated with the chinese travel trade to South Africa
- Authors: Lin, Bin
- Date: 2006
- Subjects: Travel agents -- South Africa , Tourism -- China , Travel agents -- China , Tourism -- South Africa , Relationship marketing
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9336 , http://hdl.handle.net/10948/414 , Travel agents -- South Africa , Tourism -- China , Travel agents -- China , Tourism -- South Africa , Relationship marketing
- Description: The Chinese inbound tourism market to SA has been acknowledged as an emerging market. However, South African tour operators experience difficulties in establishing and developing viable partner relationships with Chinese travel agents. Recognizing the size, importance and complexity of this market, the major purpose of this research is to explore and investigate the crucial process of developing Sino-South African partnership relationships in the tourism industry, to facilitate the establishment of business relationships with Chinese travel agents. This study is draws on applied marketing, management and cross-cultural theories on networking to explore the process of developing partnership relationships in the Chinese inbound tourism market to SA. The literature on networking, the development of networking relationships, and the effect of guanxi (connection), a key feature of Chinese business networking on partnership relations are reviewed. Given the limited research conducted on this topic and its cross-country nature, a quantitative research method was adopted for this study. Specifically, this study utilized e-mail survey techniques to explore the relationships between South African inbound tour operators and Chinese travel agents. This study identifies that the process of developing partnership relationships between Chinese travel agents and South African inbound tour operators is culturally embedded. They are giving rise to communication problems that affect partnership relationships. A new stage model of the development of partnership relationships between South African inbound tour operators and Chinese travel agents is therefore developed. In particular, the study identifies important factors in the process of developing business relationships. For example, mutual commitment, the pricing issue, word-of-mouth, and quality of services are all considered crucial in attaining long-term stable partnership relationships. Guanxi plays a significant, but not decisive role in the process of developing partnership relationships between Chinese travel agents and South African inbound tour operators. However, guanxi relationships can provide added value to the partnership relationships.
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- Date Issued: 2006
An empirical study of capital budgeting evaluation techniques used in firms in the Nelson Mandela Metropole
- Authors: Bester, Lizel
- Date: 2006
- Subjects: Capital budget -- South Africa -- Port Elizabeth , Capital budget -- Firms -- Evaluation techniques -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8978 , http://hdl.handle.net/10948/475 , Capital budget -- South Africa -- Port Elizabeth , Capital budget -- Firms -- Evaluation techniques -- South Africa -- Port Elizabeth
- Description: The first research objective of this dissertation is an empirical study of the capital budgeting process to determine what capital budgeting evaluation techniques are used by firms in the Nelson Mandela Metropole. The second research objective of this dissertation is how the size of the firm impacts on the type of capital budgeting evaluation techniques used. The size of the firm is measured by magnitude of turnover, assets and the number of employees.
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- Date Issued: 2006
An investigation into employee empowerment strategies for Small, Medium, and Micro Enterprises (SMMEs)
- Authors: Pandle, Nolubabalo Leeanne
- Date: 2006
- Subjects: Employee empowerment , Business enterprises , Small business -- Management , Affirmative action programs
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9344 , http://hdl.handle.net/10948/d1012138 , Employee empowerment , Business enterprises , Small business -- Management , Affirmative action programs
- Description: Employee empowerment is a strategy that small business managers can deploy to add value to the business. This strategy is aimed at cultivating the power and ability of employees in their jobs. A business is a business by people working in it though they differ in many ways their contribution to the success of the organization is very important. However, these people are not often recognized as value contributors in the success of the business and for this reason they do not intend to add value to the business and they become demotivated to do their jobs properly. People are the business storehouse of knowledge and they are central to the organization's competitive advantage. Well educated, coached, and highly motivated people are critical to the development and execution of strategies, especially in today's fast-paced market, where top management can no longer assure the business competitiveness in isolation. In the business world, almost all businesses are doing the same, small businesses should strive to do things differently, and the only way that they can achieve that uniqueness is through instilling frankness and liberty to employees so that they act as if the business also belongs to them. The reason behind this success is the strategy the business is using to get into the heart of its customers, and this strategy is “employee empowerment”. People are the business's most underutilized resource; involvement in an organization is no longer a one-way road. In today's corporate environment a manager must work towards engaging the organization forcefully enough to achieve its objectives. New knowledge-based enterprises are characterized by flat hierarchical structures and a multi-skilled workforce. Managers assume more leadership and coaching tasks and work hard to provide employees with resources and working conditions they need to accomplish the goals they have agreed to. In brief, managers work for their staff, and not the reverse and this makes employees feel valued. Small business owners should tap into a new dimension of utilizing employee empowerment strategies in their businesses as these are proficient and are not costly. This paper investigates employee empowerment strategies that can be used by small, medium and micro enterprises (SMME's). An important reason for this investigation is that small businesses have incompetent skilled labour force due to the fact that they operate under a limited budget from which it would be difficult to get skilled workers who will demand higher salaries, as a result they need to put their energies rather on equipping and educating their employees through empowerment, which could at the end make them feel valued and part of the business. It is imperative to firstly assess the current situation of small business commitment to employee empowerment strategies; to what extent do they use employee empowerment strategies in their businesses In terms of the empirical study it was determined that small businesses were not aware of the concept of employee empowerment, but are in actual fact practicing employee empowerment strategies that have been theoretically revealed, according to the researcher’s observation, they were not aware of the impact of employee empowerment in the organization and that they can be implemented into the business. Therefore, by introducing the concept of employee empowerment and the strategies that can be used in small businesses, SMME's can enhance their services to customers, increase productivity and contribute to the welfare of employees to add value to the individual, the business and the country.
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- Date Issued: 2006
An investigation into the family life cycle within a South African context
- Authors: Koekemoer, Evan
- Date: 2006
- Subjects: Consumer behavior -- South Africa , Market segmentation , Consumers -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9352 , http://hdl.handle.net/10948/191 , Consumer behavior -- South Africa , Market segmentation , Consumers -- South Africa
- Description: Each individual/household progresses through the family life cycle (FLC). This progression, which is characterized by various stages and varying consumption portfolios, can be traditional or non-traditional in nature. In the general marketing sense, the FLC concept has great value. The concept is utilized in a variety of marketing activities, particularly in segmentation, and is also applied in consumer behaviour. The lack of research regarding the FLC in South Africa and the need to investigate the concept’s applicability to different environments motivated this research. The aim of the study was to determine how the FLC within a South African context compared to the theoretical depiction of the concept. The evaluation of literature revealed five distinct traditional stages and an array of non-traditional stages, determined by a combination of life stage determining variables. Regarding the empirical approach, self-administered questionnaires were distributed to a convenience sample consisting of 225 students and staff members of the then Port Elizabeth Technikon. The empirical findings revealed the following. {u100083} Non-traditional stages were more prevalent than traditional stages. ii {u100083} Marital status, the presence/absence of children and living arrangement appear to be sufficient life stage determining variables for both current and prospective life stage classifications. {u100083} The consumption portfolios of individuals in the traditional FLC were similar to theory. The research provided insight into the consumption portfolios of individuals in the non-traditional FLC. {u100083} Based on the intentions of certain individuals regarding marriage, having children and living arrangements, it appears as though the future FLC will include an integration of traditional and non-traditional progressions.
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- Date Issued: 2006
Evaluating the extent to which Nelson Mandela Metropolitan University (NMMU) libraries meet student expectations
- Authors: Zhibing, Mu
- Date: 2006
- Subjects: Nelson Mandela Metropoliotan University. Library , Academic libraries -- South Africa -- Port Elizabeth -- Evaluation
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9351 , http://hdl.handle.net/10948/648 , Nelson Mandela Metropoliotan University. Library , Academic libraries -- South Africa -- Port Elizabeth -- Evaluation
- Description: The failure to evaluate the service quality by comparing service expectations and service perceptions of students requires that the management of NMMU libraries identify the service expectations and service perceptions of students and measure the gaps between these service expectations and service perceptions of students. A literature review was conducted to explore the service expectations and service perceptions of students. An effective method (using the LibQUAL model) to evaluate the service quality of NMMU libraries based on the service expectations of students was described. Thereafter, a LibQUAL survey was used to collect the required empirical data from a convenience sample of 2 047 students enrolled at NMMU. The empirical findings showed that gaps existed between the service expectations and service perceptions of students at different campuses of NMMU. At different campuses of NMMU, the service expectations of students were not met in term of the service perceptions of the four dimensions (affect of service, library as place, information access and personal control) of the LibQUAL model. ii The study identified the gaps between the service expectations and service perceptions of students at different NMMU campuses and conclusions and recommendations based on these gaps were formulated. The management of the NMMU libraries needs to choose appropriate strategies to improve the quality of NMMU library services based on the service expectations of students.
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- Date Issued: 2006
Strategies for Chinese companies to enter the Port Elizabeth sports-shoe market
- Authors: Guo, Zhi
- Date: 2006
- Subjects: Shoe industry -- South Africa -- Port Elizabeth , Business enterprises, Foreign -- South Africa -- Port Elizabeth , Entrepreneurship -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9005 , http://hdl.handle.net/10948/516 , http://hdl.handle.net/10948/d1011691 , Shoe industry -- South Africa -- Port Elizabeth , Business enterprises, Foreign -- South Africa -- Port Elizabeth , Entrepreneurship -- South Africa -- Port Elizabeth
- Description: This research addressed the study of entry strategies by Chinese sports-shoe manufacturers into the South African sports-shoe market. The goal of this research is to investigate what are the appropriate entry strategies for Chinese sports-shoe companies to enter the South African sports-shoe market. A Chinese sports-shoe company, Li Ning Limited, was used as a case study to illustrate the methods to explore appropriate entry strategies. The research methodology included: {u10007A} A literature study to explore the popular entry strategies used to enter the South African and also global markets was conducted. In addition, the South African and Chinese market environments were investigated. {u10007A} An empirical study, a survey of sports-shoe customers and sports-shoe shops owners, was done in order to explore the advisable entry strategies for Chinese sports-shoe companies to enter the South African sports-shoe market. According to the literature study as well as the empirical study, the research explored some advisable entry strategies for Chinese sports-shoe companies into the South African domain.
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- Date Issued: 2006
Factors influencing high school learner's acceptance of marketing messages via short message service (sms)
- Authors: Wang, Hui
- Date: 2007
- Subjects: Direct marketing -- South Africa -- Port Elizabeth , High school students -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9353 , http://hdl.handle.net/10948/641 , Direct marketing -- South Africa -- Port Elizabeth , High school students -- South Africa -- Port Elizabeth
- Description: Cell-phones and the Short Message Service (SMS) have become an important part of people's lives, with significant implications for communication and information transmission. The SMS, based on its versatility as a personal and direct medium of communication, provides an excellent means of marketing and also a possible avenue to the Nelson Mandela Metropolitan University (NMMU) for marketing its programmes. However, the success of such mobile (SMS) marketing depends largely on its acceptance by high school learners. The objective of this study was to determine whether Port Elizabeth’s high school learners are likely to accept marketing messages of the NMMU via SMS. This objective was achieved with the relevant literature study and empirical study. The literature study provided an overview of mobile marketing, mobile advertising and a detailed discussion of the SMS as a marketing tool. The various factors that might influence cell-phone users’ acceptance of mobile marketing were also reviewed. The relevance of these factors to mobile (SMS) marketing was tested using a model developed by Bauer, Barnes, Reichardt and Neumann (2005: 186) as the basis. (ii) The empirical data were collected by means of a survey, and using a self-administered questionnaire. Based on a systematic sampling, 480 respondents from 17 feeder schools of the NMMU in Port Elizabeth were selected, 417 completed the questionnaire. The empirical findings showed that most Port Elizabeth’s high school learners owned a cell-phone, their most used form of SMS was text messaging and that they are keen to receive study information from the NMMU. The data of the current study did not fit the model proposed by Bauer et al (2005: 186, as shown in Figure 1.1), and also did not fit a modified model (see Figure 3.1). Hence, further analysis and manipulation of the data resulted in a more appropriate model (see Figure 5.7). The study proposes that, Port Elizabeth’s high school learners currently display some acceptance of mobile marketing. The NMMU can consider developing and using mobile (SMS) marketing for promoting its study programmes to high school learners, although it can still not be used as the major marketing instrument. It should be effective if used with push advertising, in conjunction with other media and through capitalizing on the influence of reference groups.
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- Date Issued: 2007
A critical analysis of the definition of gross income
- Authors: Beck, Tracy Geraldine
- Date: 2008
- Subjects: Income tax -- Law and legislation -- South Africa -- Interpretation and construction , Capital gains tax -- South Africa , Income tax -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8977 , http://hdl.handle.net/10948/805 , Income tax -- Law and legislation -- South Africa -- Interpretation and construction , Capital gains tax -- South Africa , Income tax -- South Africa
- Description: Income tax is levied upon a taxpayer’s taxable income. Various steps are taken in order to arrive at the taxpayer’s taxable income. The starting point when calculating taxable income is determining the taxpayer’s ‘gross income’. ‘Gross income’ is defined in terms of section 1 of the Act. Various terms within the gross income definition are not clearly defined, except in the case of a ‘resident’. Even in the case of the definition of a ‘resident’, the aspect of ‘ordinarily resident’ is not defined and nor is the ‘place of effective management’. The following components fall within the definition of ‘gross income’: • The total amount in cash or otherwise; • received by or accrued to, or in favour of, a person; • from anywhere, in the case of a person who is a resident; • from a South African source (or deemed source), in the case of a non-resident; • other than receipts or accruals of a capital nature. The ‘total amount’ in ‘cash or otherwise’ is the first step when determining the taxable income of a taxpayer for a particular year of assessment. Gross income only arises if an amount is received or has accrued; this amount need not be in the form of money but must have a money value. The next component, ‘received by or accrued to’, is related to time and implies that a taxpayer should include amounts that have been ‘received by’, as well as amounts that have ‘accrued to’ him during the year of assessment. ‘Resident’ and ‘non-resident’ unlike the other components, are defined in terms of section 1 of the Income Tax Act. There are two rules used to determine whether natural persons are residents, these are: • To determine whether natural persons are ‘ordinarily resident’; or • where the natural person is not an ‘ordinarily resident’, the ‘physical presence test’ will be applied. ‘Source’ means origin and not place; it is therefore the ‘originating cause of the receipt of the money’. There is no single definition for the word ‘source’ as circumstances may differ in various cases. The facts of each case must be analysed in order to determine the actual source of income for that particular case. The last component of the definition of ‘gross income’ is the exclusion of ‘receipts and accruals of a capital nature’. The Act does not define the meaning of ‘capital nature’ but does indicate that receipts or accruals of a capital nature are, with certain exceptions, not included in ‘gross income’. Receipts or accruals that are not of a capital nature is known as ‘revenue’ and subjected to tax. This study is primarily aimed at an examination of court cases related to the various components falling within the definition of ‘gross income’.
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- Date Issued: 2008
Absenteeism management at Willard Batteries
- Authors: Paul, Gary William
- Date: 2008
- Subjects: Absenteeism (Labor) -- Management , Absenteeism (Labor) -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9383 , http://hdl.handle.net/10948/896 , Absenteeism (Labor) -- Management , Absenteeism (Labor) -- South Africa
- Description: The main research problem in this study centred around the assessment of the impact of an absenteeism monitoring and management system at Willard Batteries. The main research problem had five sub-problems which were addressed through the following actions: A literature study was conducted to identify the causes and impact of absenteeism in the workplace. The researcher also conducted interviews with the Human Resources Manager, line managers and employees at Willard Batteries to obtain their views of the absenteeism management strategies utilised, as well as the effects of absenteeism in their organisation. The insights gained from these interviews were incorporated into the questionnaire. The absenteeism figures of the organisation for the period 2005 to 2008 were analysed and compared against the internationally accepted absenteeism norm of three percent. An absence rate above three percent is considered as unacceptable and would imply that the current absenteeism management system is not effective. The theoretical study also entailed the reviewing of the legal framework within which absenteeism needs to be managed, as well as the literature that deals with strategies for the effective management of absenteeism. These strategies relate to the recording, calculation, analysis, benchmarking and practical management of absenteeism in the workplace. A survey questionnaire was developed to determine the perceptions of managers, supervisors and employees in relation to the impact of absenteeism on the company as well as the extent to which managers and supervisors were utilising selected absenteeism monitoring and management strategies within the company. The results from the empirical study revealed that management and supervisors were more aware of the impact of absenteeism on the organisation than their employees. It can therefore be concluded that employees perceived their absence from work to have little impact on aspects such as employee morale, cost, production and the customer. This could possibly be due to ineffective communication in terms of the cost and other consequences of absenteeism in the organisation. Employees also felt that managers were effective in taking the necessary disciplinary action with regards to absenteeism-related transgressions, but that they were not diligent in the recording and communication of absence information, as well as comparing absenteeism information inter-departmentally. Absenteeism has proven to be globally pervasive, expensive and extremely disruptive to organisations. Managers and supervisors who employ the various absence monitoring and management strategies, could be more effective in improving employee attendance. Their efforts could be further enhanced if employees are made aware of the negative impact that their absence has on the morale of their fellow employees, the cost to the company, the customer, as well as the achievement of production targets and the quality of outputs.
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- Date Issued: 2008
An evaluation of how dividend policies impact on the share value of selected companies
- Authors: Barman, Graham Paul
- Date: 2008
- Subjects: Dividends , Corporations -- Valuation
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8976 , http://hdl.handle.net/10948/806 , Dividends , Corporations -- Valuation
- Description: Wealth maximisation for shareholders is a combination of dividend payouts and an increase in share price. Management, as custodians of shareholder interest, should therefore consciously work towards influencing the share price favourably. The purpose of this study is to examine and analyse, through an empirical study, dividend policy and the effect, if any, it has on the value of shares by conducting a survey among financial managers to measure their views regarding dividends and share value and to either validate or disprove the academic explanation of the practice of paying dividends.
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- Date Issued: 2008
Corporate governance for sustainable development : implications for non-executive directors and the management accounting function
- Authors: Jodwana, Thembinkosi Anthony Vincent
- Date: 2008
- Subjects: Corporate governance , Sustainable development , Directors of corporations , Corporations -- Finance -- Management
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8975 , http://hdl.handle.net/10948/807 , Corporate governance , Sustainable development , Directors of corporations , Corporations -- Finance -- Management
- Description: This paper will discuss the role that corporate governance can play in promoting sustainable development. Sustainable development is discussed in relation to three things: • Current development which does not result in the damage and destruction of the environment to the detriment of future inhabitants of this planet. This paper will discuss the role that corporate governance can play in promoting sustainable development. Sustainable development is discussed in relation to three things: • Current development which does not result in the damage and destruction of the environment to the detriment of future inhabitants of this planet.
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- Date Issued: 2008
The perceptions of Chinese tourists of the Western Cape Region travel destination
- Authors: Hu, Jiang
- Date: 2008
- Subjects: Chinese -- Travel -- South Africa -- Western Cape -- Attitudes , Tourism -- South Africa -- Marketing , Tourism -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9365 , http://hdl.handle.net/10948/967 , Chinese -- Travel -- South Africa -- Western Cape -- Attitudes , Tourism -- South Africa -- Marketing , Tourism -- South Africa
- Description: As a result of significantly improving relationship between South Africa and China, Chinese tourists traveling to South Africa have become a more noticeable group of travelers. More and more Chinese tourists choose South Africa as a tourism destination; especially Cape Town in the Western Cape region for a variety purposes such as relaxation, business and/or shopping. This research investigates the perceptions and motivation of Chinese tourists coming to the Western Cape region of South Africa. The proposed strategy of promoting the Western Cape region as a travel destination can be made based on the perceptions and motivation of Chinese tourists to the Western Cape. The study focuses on clearly understanding the perception of Chinese tourists by studying tourist behaviour and consumer motivation. The process of decision making and factors impacting on decision making are addressed in the research. A survey questionnaire was administered to Chinese tourists visiting South Africa. The primary data received by questionnaire was analyzed to show what actually Chinese tourists consider Western Cape as a travel destination. The Statistical Package of Social Science (SPSS) was utilized for analysis of data collected by the questionnaire. These general groups of data are discussed in the research. There are personal information, the motivation for travelling, and perceptions of respondents in the Western Cape region in South Africa.
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- Date Issued: 2008
A qualitative analysis of the cost and management accounting curricula at higher education institutions in South Africa
- Authors: Roodt, Luan
- Date: 2009
- Subjects: Cost accounting -- South Africa , Managerial accounting -- South Africa , Education, Higher -- Curricula -- South Africa , Curriculum planning -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8973 , http://hdl.handle.net/10948/1202 , Cost accounting -- South Africa , Managerial accounting -- South Africa , Education, Higher -- Curricula -- South Africa , Curriculum planning -- South Africa
- Description: The democracy in South Africa brought about many changes and new challenges. One such challenge was to transform the Higher Education institutes in South Africa. The National Commission on Higher Education (NCHE) resulted in the proposed National Plan for Higher Education in 2001. This referred to the restructuring of Higher Educational Institutes in South Africa. The National Plan for Higher Education listed priorities within section 6, which deals with the restructuring process. Some of these priorities referred to the reduction of duplications and overlaps in the programmes offered. Prior to 2005, Technikons offered the course National Diploma: Cost and Management Accounting over three years. Former Technikons developed their curricula for Cost and Management Accounting to utilise career orientated training in order to provide students with the necessary knowledge and skills for careers in financial and cost and management accounting as was applied in commerce and industry. Before the transformation and restructuring of the South African higher education institutions, Technikons in South Africa was part of a National system where a National curriculum was developed and implemented by all Technikons in South Africa. Curriculum development took place on a national level. Therefore, the programmes offered at these former Technikons were similar. Some of the former Technikons still offer the National Diploma in Cost and Management Accounting but in a different format. Students registering for this programme, register for a National Higher Certificate (NHC) in Accountancy. The duration of this NHC is two years where after students can complete a third year to graduate with a National Diploma in Cost and Management Accounting. The NHC in Accountancy was also developed on a national level and the curricula are similar at the higher education institutions offering it in South Africa. Since the merger of higher education institutions in South Africa, the responsibility to develop new programmes shifted from a national level to an institutional level. The newly merged institutions carry the responsibility to develop new programmes which suites the specific institution and serves the need of the specific communities. The iv primary objective of this study is to analyse the Cost and Management Accounting curricula in South Africa with the intention to propose a new curriculum for this diploma. To suggest a proposed curriculum, the old curricula of the various South African institutions were considered using qualitative research methods. The four South African institutions and the two Australian institutions were analysed and a balanced curriculum proposed out of this information. The proposed curriculum for the diploma in accounting, combined subjects that have been offered previously and subjects that could further expand graduate employability. Five companies were selected to evaluate the proposed curriculum. After considering the views of all the interviewed employers, a final curriculum was suggested for the Diploma in Accounting. As a result of this study it was clear that in-service training should be added to the Diploma in Accounting. Eighty percent of the interviewed potential employers suggested that practical experience in third year studies would significantly enhance student employability. Cost and Management Accounting has long been used by accountants to help managers understand the different costs of running a business. It is important for managers to identify certain areas of the business process where costs can be cut and the profitability increased. From this study it is clear that the proposed curriculum is acceptable to employers as they found that students will benefit from it.
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- Date Issued: 2009