A Combined Experimental and Computational Study of Hydridospirophosphorane Ligand Systems Featuring Halogenated Mandelic Acids
- Authors: Maritz, Marius Johann
- Date: 2023-12
- Subjects: Organic compounds -- Synthesis , Heterocyclic compounds , catalysis -- South Africa
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/62096 , vital:71911
- Description: The search for new stereoselective catalysts remains important for the isolation of enantiomeric products from racemic mixtures. The need exists for these catalysts to be more efficient, to be more cost effective as well as be stable over time without undergoing changes in molecular structure and selectivity. The purpose of this research project was to experimentally synthesise and characterise asymmetric catalysts for the use in enantioselective synthesis. The catalysts consisted of the main group element phosphorous as central atom, with the phenyl rings of mandelic acid ligands monosubstituted with halogen atoms fluorine, chlorine and bromine in different configurations. Ligand binding resulted in the formation of hydridospirophosphorane structures, from which the molecular properties and binding geometry of these molecules could be explained by the theory of apicophilicity. Characterization was performed by NMR and IR spectroscopy as well as diffraction studies that provided the experimental crystal structures. The structural, energetic and spectroscopy results were compared to the theoretically obtained molecular properties using DFT analysis. Various interand intramolecular interactions that existed between molecules found in crystal packing environments were discussed. Additional properties that were investigated included modelling solvation effects, molecular orbital analysis, Hirshfeld surfaces, orbital and atomic energy and population analysis as well as ESP energy calculations with the optimized crystal structures as input. Molecular overlay comparisons were also performed between the experimental and optimized structures where the effectiveness of various DFT functionals and basis sets could be determined. The method with the best overall cost-to-accuracy ratio was found to be the triple-zeta def2-tzvp basis set with B3LYP functional theory and the addition of Grimme’s dispersion correction. Results indicated differences in crystal packing depending largely on the given halogen atoms present in the substituted phenyl rings, with differences observed in electronegativity and steric effects. One of the crystal systems showed additional interactions with solvent molecules, giving the impression that obtaining crystal void formation was possible. Alterations in the transition state activation energies between the isomers of each molecule were found to be present and supported the theory behind the mechanism of stereochemical induction. The studied compounds were therefore effective in isolating different enantiomeric ligands by means of energy differences between conformers and displayed unique catalytic properties resulting from the phosphorous main group element. The hydridospirophosphoranes conformers responsible for the lowest theoretically calculated activation energy induced crystallization as was seen by diffraction results for all compounds. Even as an intriguing observation, crystallization will largely depend on solubility rather than a specific conformer’s amount in solution. , Thesis (MSc) -- Faculty of Science, School of Biomolecular and Chemical Sciences, 2023
- Full Text:
- Date Issued: 2023-12
- Authors: Maritz, Marius Johann
- Date: 2023-12
- Subjects: Organic compounds -- Synthesis , Heterocyclic compounds , catalysis -- South Africa
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/62096 , vital:71911
- Description: The search for new stereoselective catalysts remains important for the isolation of enantiomeric products from racemic mixtures. The need exists for these catalysts to be more efficient, to be more cost effective as well as be stable over time without undergoing changes in molecular structure and selectivity. The purpose of this research project was to experimentally synthesise and characterise asymmetric catalysts for the use in enantioselective synthesis. The catalysts consisted of the main group element phosphorous as central atom, with the phenyl rings of mandelic acid ligands monosubstituted with halogen atoms fluorine, chlorine and bromine in different configurations. Ligand binding resulted in the formation of hydridospirophosphorane structures, from which the molecular properties and binding geometry of these molecules could be explained by the theory of apicophilicity. Characterization was performed by NMR and IR spectroscopy as well as diffraction studies that provided the experimental crystal structures. The structural, energetic and spectroscopy results were compared to the theoretically obtained molecular properties using DFT analysis. Various interand intramolecular interactions that existed between molecules found in crystal packing environments were discussed. Additional properties that were investigated included modelling solvation effects, molecular orbital analysis, Hirshfeld surfaces, orbital and atomic energy and population analysis as well as ESP energy calculations with the optimized crystal structures as input. Molecular overlay comparisons were also performed between the experimental and optimized structures where the effectiveness of various DFT functionals and basis sets could be determined. The method with the best overall cost-to-accuracy ratio was found to be the triple-zeta def2-tzvp basis set with B3LYP functional theory and the addition of Grimme’s dispersion correction. Results indicated differences in crystal packing depending largely on the given halogen atoms present in the substituted phenyl rings, with differences observed in electronegativity and steric effects. One of the crystal systems showed additional interactions with solvent molecules, giving the impression that obtaining crystal void formation was possible. Alterations in the transition state activation energies between the isomers of each molecule were found to be present and supported the theory behind the mechanism of stereochemical induction. The studied compounds were therefore effective in isolating different enantiomeric ligands by means of energy differences between conformers and displayed unique catalytic properties resulting from the phosphorous main group element. The hydridospirophosphoranes conformers responsible for the lowest theoretically calculated activation energy induced crystallization as was seen by diffraction results for all compounds. Even as an intriguing observation, crystallization will largely depend on solubility rather than a specific conformer’s amount in solution. , Thesis (MSc) -- Faculty of Science, School of Biomolecular and Chemical Sciences, 2023
- Full Text:
- Date Issued: 2023-12
Medication adherence: a review of policy and education in South Africa
- Authors: Nyoni, Cynthia Nomagugu
- Date: 2023-10-31
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419548 , vital:71653
- Description: Medication adherence is a patient's active and voluntary participation in following all the recommendations and instructions agreed upon with a health care provider such as a pharmacist. Adherence is a multidimensional phenomenon determined by the interplay of five factors: patient-related factors, socioeconomic factors, condition-related factors, health system-related factors, and therapy-related factors. Medication non-adherence is a problem in many countries, especially low to middle-income countries, including South Africa (SA). In low to middle-income countries, non-adherence is often worse due to insufficient health resources and inequities in access to health care. Medication adherence is a global problem and has raised the need for research and review. Many healthcare professionals, especially pharmacists, have an essential role in promoting medication adherence. This study described, explained and evaluated the policies in SA relating to the pharmacist's role in promoting medication adherence. Furthermore, it described medication adherence-related education at four universities in South Africa. The study was qualitative, and a two-phased approach was employed. In the first phase, a document analysis of the pharmacist’s role in supporting medication adherence was conducted as described in national policies and guidelines in SA. A total of 38 documents were analysed, including critical documents such as the South African Pharmacy Council Good Pharmacy Practice Manual and Associated SAPC rules (GPP) manual, National Drug Policy (NDP), Standard treatment guidelines (STGS) and Integrated Adherence Guidelines. The READ approach was used in conducting the document analysis and involved (1) preparing materials, (2) extracting data, (3) analysing data, and (4) distilling findings. The critical roles of pharmacists in medication adherence that were identified were in drug use, supply and management, dispensing, therapeutic drug monitoring, pharmacovigilance, pharmaceutical care, and special programmes like antimicrobial stewardship (AMS), multi-drug resistant tuberculosis (MDR-TB) care and antiretroviral treatment (ARV) and chronic conditions. In the second phase, in-depth interviews were conducted with lecturers to investigate and report on the inclusion of medication adherence and the teaching thereof in the curriculum of the Bachelor of Pharmacy Degree (BPharm) in pharmacy institutions in SA. Purposive sampling was used, and seven lecturers from four different institutions participated in the interviews. The interviews were conducted via Zoom® and were transcribed and analysed using thematic analysis. The teaching of medication adherence in the BPharm curriculum of the respective interviewed pharmacy institutions was explored. It was found that the topic of medication adherence was integrated into all subjects throughout the curriculum and not taught as a formal course. Although medication adherence is taught in many disciplines, it is predominantly in pharmacy practice in all institutions. The teaching methods identified included lectures, case studies, workshops, tutorials, practicals, readings, tasks, assignments and videos. The perceived effectiveness of the teaching methods was explored; also the time spent teaching medication adherence and the time efficiency. Student understanding, interest and engagement with the topic were explored and determined through their assessment performance and class attendance. In conclusion, from policies, the pharmacist's role concerning adherence is indirectly integrated into many other roles. It is often not distinguishable from that of other healthcare professionals and is often implied as part of a more generic role. Pharmacy students are educated on medication adherence and the skills and knowledge required to identify, monitor and support patient adherence to therapy. However, there is scope to increase the course content on medication adherence. There is a need to identify effective strategies for preparing pharmacists to assist patients in medication adherence. , Thesis (MPharm) -- Faculty of Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-31
- Authors: Nyoni, Cynthia Nomagugu
- Date: 2023-10-31
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419548 , vital:71653
- Description: Medication adherence is a patient's active and voluntary participation in following all the recommendations and instructions agreed upon with a health care provider such as a pharmacist. Adherence is a multidimensional phenomenon determined by the interplay of five factors: patient-related factors, socioeconomic factors, condition-related factors, health system-related factors, and therapy-related factors. Medication non-adherence is a problem in many countries, especially low to middle-income countries, including South Africa (SA). In low to middle-income countries, non-adherence is often worse due to insufficient health resources and inequities in access to health care. Medication adherence is a global problem and has raised the need for research and review. Many healthcare professionals, especially pharmacists, have an essential role in promoting medication adherence. This study described, explained and evaluated the policies in SA relating to the pharmacist's role in promoting medication adherence. Furthermore, it described medication adherence-related education at four universities in South Africa. The study was qualitative, and a two-phased approach was employed. In the first phase, a document analysis of the pharmacist’s role in supporting medication adherence was conducted as described in national policies and guidelines in SA. A total of 38 documents were analysed, including critical documents such as the South African Pharmacy Council Good Pharmacy Practice Manual and Associated SAPC rules (GPP) manual, National Drug Policy (NDP), Standard treatment guidelines (STGS) and Integrated Adherence Guidelines. The READ approach was used in conducting the document analysis and involved (1) preparing materials, (2) extracting data, (3) analysing data, and (4) distilling findings. The critical roles of pharmacists in medication adherence that were identified were in drug use, supply and management, dispensing, therapeutic drug monitoring, pharmacovigilance, pharmaceutical care, and special programmes like antimicrobial stewardship (AMS), multi-drug resistant tuberculosis (MDR-TB) care and antiretroviral treatment (ARV) and chronic conditions. In the second phase, in-depth interviews were conducted with lecturers to investigate and report on the inclusion of medication adherence and the teaching thereof in the curriculum of the Bachelor of Pharmacy Degree (BPharm) in pharmacy institutions in SA. Purposive sampling was used, and seven lecturers from four different institutions participated in the interviews. The interviews were conducted via Zoom® and were transcribed and analysed using thematic analysis. The teaching of medication adherence in the BPharm curriculum of the respective interviewed pharmacy institutions was explored. It was found that the topic of medication adherence was integrated into all subjects throughout the curriculum and not taught as a formal course. Although medication adherence is taught in many disciplines, it is predominantly in pharmacy practice in all institutions. The teaching methods identified included lectures, case studies, workshops, tutorials, practicals, readings, tasks, assignments and videos. The perceived effectiveness of the teaching methods was explored; also the time spent teaching medication adherence and the time efficiency. Student understanding, interest and engagement with the topic were explored and determined through their assessment performance and class attendance. In conclusion, from policies, the pharmacist's role concerning adherence is indirectly integrated into many other roles. It is often not distinguishable from that of other healthcare professionals and is often implied as part of a more generic role. Pharmacy students are educated on medication adherence and the skills and knowledge required to identify, monitor and support patient adherence to therapy. However, there is scope to increase the course content on medication adherence. There is a need to identify effective strategies for preparing pharmacists to assist patients in medication adherence. , Thesis (MPharm) -- Faculty of Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-31
A case study of role conflict experienced by middle management during organizational change
- Authors: Sepeng, Mugabe
- Date: 2023-10-13
- Subjects: Role conflict , Change management , Middle managers , Middle management , ISO 9001 Standard Implementation of
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419189 , vital:71624
- Description: This research investigation is based on continuous improvement changes arising from - and related to - ISO 9001 implementation at Sundays River Citrus Company (SRCC), which is one of the biggest packers, marketers, and exporters of citrus fruit in South Africa. The Board of SRCC adopted ISO 9001 to ensure organizational efficiency and sustainability while improving quality control, customer service, teamwork and leadership. However, research indicates not all organizations that have Implemented ISO 9001 realize the intended benefits. While no research was available on the citrus agriculture industry, research in the tourism industry indicates that not only did some companies not realize the expected benefits, but also incurred substantial investment costs. It is estimated that approximately thirty to ninety percent of change initiatives fail to meet their objectives, and research studies also indicate that middle managers play a critical role that can influence the outcomes of a change project. However, Balogun (2003) indicates that middle managers play a complex role and are exposed to role conflict, which can influence the outcomes of change initiatives. In this context, this research study aimed to investigate the role conflicts experienced by middle managers during the process of an ISO 9001 continuous improvement change. The study draws on role theory, applying it to their management of change. The following role conflict types were investigated: (1) intra-sender conflict, (2) inter-sender role conflict, (3) inter-role conflict, (4) role ambiguity and (5) role strain. The research approach is qualitative, and has adopted a post-positivist paradigm, utilizing a deductive qualitative method. The study adopted a case study approach. Data was gathered mainly from interviews and supported by organizational documents. Semi structured interviews were conducted with questions formulated through the use of the coding manual (See Appendix C) to ensure alignment of data collection with the research propositions derived from literature. A deductive thematic analysis method was used to analyze the interview data. The research findings confirmed that during continuous improvement change, as middle managers strived to satisfy the incompatible expectations of role senders (mainly senior and junior managers), they experienced the five role conflict types. The study findings also indicate that middle managers experience conflicts due to the incompatible expectations of other role senders such as quality and marketing departments. The findings suggest that middle managers are managing these conflicts, but notes that they do require some assistance and support from senior management. The study concludes with managerial and research recommendations. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Sepeng, Mugabe
- Date: 2023-10-13
- Subjects: Role conflict , Change management , Middle managers , Middle management , ISO 9001 Standard Implementation of
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419189 , vital:71624
- Description: This research investigation is based on continuous improvement changes arising from - and related to - ISO 9001 implementation at Sundays River Citrus Company (SRCC), which is one of the biggest packers, marketers, and exporters of citrus fruit in South Africa. The Board of SRCC adopted ISO 9001 to ensure organizational efficiency and sustainability while improving quality control, customer service, teamwork and leadership. However, research indicates not all organizations that have Implemented ISO 9001 realize the intended benefits. While no research was available on the citrus agriculture industry, research in the tourism industry indicates that not only did some companies not realize the expected benefits, but also incurred substantial investment costs. It is estimated that approximately thirty to ninety percent of change initiatives fail to meet their objectives, and research studies also indicate that middle managers play a critical role that can influence the outcomes of a change project. However, Balogun (2003) indicates that middle managers play a complex role and are exposed to role conflict, which can influence the outcomes of change initiatives. In this context, this research study aimed to investigate the role conflicts experienced by middle managers during the process of an ISO 9001 continuous improvement change. The study draws on role theory, applying it to their management of change. The following role conflict types were investigated: (1) intra-sender conflict, (2) inter-sender role conflict, (3) inter-role conflict, (4) role ambiguity and (5) role strain. The research approach is qualitative, and has adopted a post-positivist paradigm, utilizing a deductive qualitative method. The study adopted a case study approach. Data was gathered mainly from interviews and supported by organizational documents. Semi structured interviews were conducted with questions formulated through the use of the coding manual (See Appendix C) to ensure alignment of data collection with the research propositions derived from literature. A deductive thematic analysis method was used to analyze the interview data. The research findings confirmed that during continuous improvement change, as middle managers strived to satisfy the incompatible expectations of role senders (mainly senior and junior managers), they experienced the five role conflict types. The study findings also indicate that middle managers experience conflicts due to the incompatible expectations of other role senders such as quality and marketing departments. The findings suggest that middle managers are managing these conflicts, but notes that they do require some assistance and support from senior management. The study concludes with managerial and research recommendations. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2023-10-13
A distributed approach to leadership in an academic department in a South African university: an exploratory case study
- Authors: Haufiku, Kenneth David
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419748 , vital:71672
- Description: The Head of Department (HOD) position at a university has traditionally been viewed as an individual construct. However, due to the demanding nature of such a position, it is not sought-after, as it remains exclusive and unappealing to many academics. Moreover, it is a position that does not encourage inclusive leadership. Tension and role ambiguity are known to arise between the scholarly project on the one hand and management and administrative matters on the other. To address challenges associated with this singular leadership position, an academic department at a South African university adopted a distributed leadership approach in their department as a research experiment. My study was based on this research experiment. I designed this research as an exploratory case study, guided by a socio-cultural conceptualisation of distributed leadership that included a leader-plus and a practice aspect, defined as a product of the interactions of school leaders, followers and their situation. This qualitative case study aimed to describe and explain how a distributed leadership approach was understood and practised in an academic department. It also investigated the enablements and constraints of the approach. Data were generated through document analysis, observation, and individual and focus group interviews. The participants in this study included the departmental leadership team and the department’s academic and administrative staff. Unfortunately, my study took place during the global COVID-19 pandemic and national lockdowns. I had no choice but to adapt my data generation methods due to lockdown restrictions. As a result, most data generation was done via online communication. The study used inductive and abductive analysis to make the data meaningful to the reader. The findings revealed that different participants had different ideas about distributed leadership. Distributed leadership was understood as a socio-cultural practice rather than an individual practice with multiple leaders in relational practice. In addition, this approach was understood as a way of developing and sharing expertise by encouraging teamwork, collegiality and collective decision-making which aligns with the notion of democratic decision-making which creates a platform for the enablement of leadership in others. The study further explored how distributed leadership was practised. The findings were that the HOD position, usually a one-person role, was reconceptualised as a HOD team comprised of three academics and the departmental administrator. The HOD team divided the work among themselves, and this was done according to each individual’s expertise. In addition, leadership within the academic department was not limited to the HOD team but stretched across the department; thus, multiple leaders were evident. Therefore, based on the data, this study discovered that a distributed approach values leadership expertise in others. Consequently, it can be used to promote an inclusive environment in which any organisation member can lead. Inclusivity in the decision-making process was also regarded as a strong practice in the academic department. As a result, this study contends that those in formal positions can develop leadership in others through a distributed leadership approach. Through that, lecturer leadership was enacted through formal faculty and university structures and informally as and when the situation required it. The enablements of this departmental leadership approach included the structural innovation of the Friday check-in as well as the buddy system. These two innovations provided the space for collegiality and the development of voice and leadership. The consultative nature of the HOD team was also viewed as an enablement. Certain factors constrained the distributed leadership approach, one of which was the tension between the hierarchical structure of the university and the more horizontal, distributed leadership approach being piloted in the academic department. In addition to that, another constraint was also very real with the transition to Zoom as an online teaching, learning and supervision platform as a consequence of the COVID-19 pandemic. The final constraint was experienced concerning the department’s history, as it was within a historically White university in South Africa. The effects of this history impacted the departmental culture and, as we know from the literature, institutional culture is extremely difficult to change. Finally, the study concluded that conceptualising distributed leadership as a sociocultural practice with leader-plus and practice aspects provides descriptive language and a solid theoretical and analytical framework for a distributed leadership study. The study makes an important knowledge contribution in the African Higher Education context as limited research has been carried out in this area. Furthermore, in terms of practice, my study serves as a stimulus for leadership discussions that are beneficial to everyone involved in educational institutions as they promote a level of leadership reflexivity, currently absent in many institutions. , Thesis (MEd) -- Faculty of Education, Secondary and Post-School Education, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Haufiku, Kenneth David
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419748 , vital:71672
- Description: The Head of Department (HOD) position at a university has traditionally been viewed as an individual construct. However, due to the demanding nature of such a position, it is not sought-after, as it remains exclusive and unappealing to many academics. Moreover, it is a position that does not encourage inclusive leadership. Tension and role ambiguity are known to arise between the scholarly project on the one hand and management and administrative matters on the other. To address challenges associated with this singular leadership position, an academic department at a South African university adopted a distributed leadership approach in their department as a research experiment. My study was based on this research experiment. I designed this research as an exploratory case study, guided by a socio-cultural conceptualisation of distributed leadership that included a leader-plus and a practice aspect, defined as a product of the interactions of school leaders, followers and their situation. This qualitative case study aimed to describe and explain how a distributed leadership approach was understood and practised in an academic department. It also investigated the enablements and constraints of the approach. Data were generated through document analysis, observation, and individual and focus group interviews. The participants in this study included the departmental leadership team and the department’s academic and administrative staff. Unfortunately, my study took place during the global COVID-19 pandemic and national lockdowns. I had no choice but to adapt my data generation methods due to lockdown restrictions. As a result, most data generation was done via online communication. The study used inductive and abductive analysis to make the data meaningful to the reader. The findings revealed that different participants had different ideas about distributed leadership. Distributed leadership was understood as a socio-cultural practice rather than an individual practice with multiple leaders in relational practice. In addition, this approach was understood as a way of developing and sharing expertise by encouraging teamwork, collegiality and collective decision-making which aligns with the notion of democratic decision-making which creates a platform for the enablement of leadership in others. The study further explored how distributed leadership was practised. The findings were that the HOD position, usually a one-person role, was reconceptualised as a HOD team comprised of three academics and the departmental administrator. The HOD team divided the work among themselves, and this was done according to each individual’s expertise. In addition, leadership within the academic department was not limited to the HOD team but stretched across the department; thus, multiple leaders were evident. Therefore, based on the data, this study discovered that a distributed approach values leadership expertise in others. Consequently, it can be used to promote an inclusive environment in which any organisation member can lead. Inclusivity in the decision-making process was also regarded as a strong practice in the academic department. As a result, this study contends that those in formal positions can develop leadership in others through a distributed leadership approach. Through that, lecturer leadership was enacted through formal faculty and university structures and informally as and when the situation required it. The enablements of this departmental leadership approach included the structural innovation of the Friday check-in as well as the buddy system. These two innovations provided the space for collegiality and the development of voice and leadership. The consultative nature of the HOD team was also viewed as an enablement. Certain factors constrained the distributed leadership approach, one of which was the tension between the hierarchical structure of the university and the more horizontal, distributed leadership approach being piloted in the academic department. In addition to that, another constraint was also very real with the transition to Zoom as an online teaching, learning and supervision platform as a consequence of the COVID-19 pandemic. The final constraint was experienced concerning the department’s history, as it was within a historically White university in South Africa. The effects of this history impacted the departmental culture and, as we know from the literature, institutional culture is extremely difficult to change. Finally, the study concluded that conceptualising distributed leadership as a sociocultural practice with leader-plus and practice aspects provides descriptive language and a solid theoretical and analytical framework for a distributed leadership study. The study makes an important knowledge contribution in the African Higher Education context as limited research has been carried out in this area. Furthermore, in terms of practice, my study serves as a stimulus for leadership discussions that are beneficial to everyone involved in educational institutions as they promote a level of leadership reflexivity, currently absent in many institutions. , Thesis (MEd) -- Faculty of Education, Secondary and Post-School Education, 2023
- Full Text:
- Date Issued: 2023-10-13
Application of in vitro release testing (IVRT) to assess “sameness”/differences of topical clotrimazole formulations
- Wellington, Hannah Margaret Mary
- Authors: Wellington, Hannah Margaret Mary
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419599 , vital:71658
- Description: Embargoed. Possible release date early 2025 pending publications. , Thesis (MSC Pharm) -- Faculty of Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Wellington, Hannah Margaret Mary
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419599 , vital:71658
- Description: Embargoed. Possible release date early 2025 pending publications. , Thesis (MSC Pharm) -- Faculty of Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-13
Benchmarking tax practitioner regulation in Zimbabwe and South Africa against German best practice
- Authors: Munkuli, Charles
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419621 , vital:71660
- Description: The regulation of professionals who offer any type of service to the public is a critical intervention towards protecting the public from unscrupulous behaviour. The regulation of tax practitioners is no exception as it is a critical element in protecting the taxpaying public and the fiscus against improper conduct by tax practitioners, as well as preventing revenue leakages due to inaccurate or incorrect declarations made by taxpayers. A major contributor of regulation would be strengthening or improving compliance. This study analyses the frameworks that regulate tax practitioners in Zimbabwe and South Africa and evaluates them against best practice as is found in Germany. Germany has been regulating tax practitioners for 50 years and can rightly be recognised as best practice. This is achieved by reviewing and evaluating institutional and legislative mechanisms in the regulatory frameworks adopted in the three countries in order to identify possible areas of improvement in Zimbabwe and South Africa. The research is situated in the interpretative paradigm and the research methodology is qualitative in nature, involving the critical review of documentary data. The study concludes that both South Africa and Zimbabwe have room to improve in certain areas and makes recommendations aimed at strengthening their respective regulatory frameworks. Both South Africa and Zimbabwe could promulgate a law that deals exclusively with the regulation of tax practitioners, and institute an independent body that deals exclusively with tax practitioner related issues. In Zimbabwe, the Public Accountants and Auditors’ Board should be replaced with a body dedicated to serving tax practitioners. Informing the taxpaying public is important and, particularly in Zimbabwe, measures should be adopted to inform taxpayers about their rights and obligations, the role of tax practitioners, and the interface with the tax administration. The Zimbabwean regulatory model should also recognise other non-accounting and auditing-oriented professions, such as the law profession, as tax practitioners. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Munkuli, Charles
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419621 , vital:71660
- Description: The regulation of professionals who offer any type of service to the public is a critical intervention towards protecting the public from unscrupulous behaviour. The regulation of tax practitioners is no exception as it is a critical element in protecting the taxpaying public and the fiscus against improper conduct by tax practitioners, as well as preventing revenue leakages due to inaccurate or incorrect declarations made by taxpayers. A major contributor of regulation would be strengthening or improving compliance. This study analyses the frameworks that regulate tax practitioners in Zimbabwe and South Africa and evaluates them against best practice as is found in Germany. Germany has been regulating tax practitioners for 50 years and can rightly be recognised as best practice. This is achieved by reviewing and evaluating institutional and legislative mechanisms in the regulatory frameworks adopted in the three countries in order to identify possible areas of improvement in Zimbabwe and South Africa. The research is situated in the interpretative paradigm and the research methodology is qualitative in nature, involving the critical review of documentary data. The study concludes that both South Africa and Zimbabwe have room to improve in certain areas and makes recommendations aimed at strengthening their respective regulatory frameworks. Both South Africa and Zimbabwe could promulgate a law that deals exclusively with the regulation of tax practitioners, and institute an independent body that deals exclusively with tax practitioner related issues. In Zimbabwe, the Public Accountants and Auditors’ Board should be replaced with a body dedicated to serving tax practitioners. Informing the taxpaying public is important and, particularly in Zimbabwe, measures should be adopted to inform taxpayers about their rights and obligations, the role of tax practitioners, and the interface with the tax administration. The Zimbabwean regulatory model should also recognise other non-accounting and auditing-oriented professions, such as the law profession, as tax practitioners. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
Corporate failure and ethical resources: a case study of Steinhoff and Carillion
- Authors: Mthombeni, Seyijeni Koos
- Date: 2023-10-13
- Subjects: Corporate governance , Business ethics , Steinhoff International (Firm) Corrupt practices , Carillion (Firm) Corrupt practices , Business failures , Accounting fraud
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419165 , vital:71621
- Description: This study aimed to investigate the impact of disregarding ethical resources on company performance, with a particular focus on Carillion and Steinhoff as case studies. A pragmatist research philosophy was employed using a mixed methods approach, utilizing deductive inferencing to produce archival research. Data was collected from annual financial statements and existing literature on Steinhoff and Carillion's corporate failures. Both content analysis and statistical analysis were employed to analyse the data. The study found that both Carillion and Steinhoff were at the top of their respective industries when they began to underperform due to poor governance. On the part of Carillion, much of its failure can be attributed to aggressive bidding, while for Steinhoff, its failure was due to unscrupulous accounting practices. Corruption and fraud at the top echelon of each of these respective companies began to trickle down to the bottom of the hierarchy. Additionally, Steinhoff used a two-tier board system that promotes information asymmetry between a management board and a supervisory board. This gave Steinhoff’s management board leverage to manipulate company reports and hide information from the supervisory board. Steinhoff equally violated the board’s independence by making former management executives part of the supervisory board, who could potentially be lenient to the management board due to past relationships. This was further exacerbated by the CEO duality, which contributed to Steinhoff’s lack of board independence. Furthermore, Steinhoff’s board was reported to have served as board members for a long time, eventually leading them to create a group culture that negatively affected its board’s independence. Different from Steinhoff, which lacked board independence and board diversity, at face value, Carillion appeared to have a predominantly independent board with diverse experience and external commitments. However, Carillion also lacked board independence in a different way, as some of its board members were previously employed by KPMG. KPMG was also the external auditor of Carillion. This created a scenario where Carillion and KPMG were conniving, which may have affected the objectivity of the external audits on financial performance. Further to this, the CEO held outsized power over the board, which could have also resulted in a lack of independence. This, in turn, facilitated corrupt behaviour within the organisation, which may have contributed to its corporate failure. iv The findings of the study highlight the following three conclusions: i) profits that are premised on reckless, irregular, and fraudulent business and accounting practices are not sustainable; ii) governance structures that do not adhere to sound corporate governance principles result in impaired board independence and negatively affect firm performance; and iii) companies that reach the pinnacle of their success through unethical conduct are ultimately short-lived. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Mthombeni, Seyijeni Koos
- Date: 2023-10-13
- Subjects: Corporate governance , Business ethics , Steinhoff International (Firm) Corrupt practices , Carillion (Firm) Corrupt practices , Business failures , Accounting fraud
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419165 , vital:71621
- Description: This study aimed to investigate the impact of disregarding ethical resources on company performance, with a particular focus on Carillion and Steinhoff as case studies. A pragmatist research philosophy was employed using a mixed methods approach, utilizing deductive inferencing to produce archival research. Data was collected from annual financial statements and existing literature on Steinhoff and Carillion's corporate failures. Both content analysis and statistical analysis were employed to analyse the data. The study found that both Carillion and Steinhoff were at the top of their respective industries when they began to underperform due to poor governance. On the part of Carillion, much of its failure can be attributed to aggressive bidding, while for Steinhoff, its failure was due to unscrupulous accounting practices. Corruption and fraud at the top echelon of each of these respective companies began to trickle down to the bottom of the hierarchy. Additionally, Steinhoff used a two-tier board system that promotes information asymmetry between a management board and a supervisory board. This gave Steinhoff’s management board leverage to manipulate company reports and hide information from the supervisory board. Steinhoff equally violated the board’s independence by making former management executives part of the supervisory board, who could potentially be lenient to the management board due to past relationships. This was further exacerbated by the CEO duality, which contributed to Steinhoff’s lack of board independence. Furthermore, Steinhoff’s board was reported to have served as board members for a long time, eventually leading them to create a group culture that negatively affected its board’s independence. Different from Steinhoff, which lacked board independence and board diversity, at face value, Carillion appeared to have a predominantly independent board with diverse experience and external commitments. However, Carillion also lacked board independence in a different way, as some of its board members were previously employed by KPMG. KPMG was also the external auditor of Carillion. This created a scenario where Carillion and KPMG were conniving, which may have affected the objectivity of the external audits on financial performance. Further to this, the CEO held outsized power over the board, which could have also resulted in a lack of independence. This, in turn, facilitated corrupt behaviour within the organisation, which may have contributed to its corporate failure. iv The findings of the study highlight the following three conclusions: i) profits that are premised on reckless, irregular, and fraudulent business and accounting practices are not sustainable; ii) governance structures that do not adhere to sound corporate governance principles result in impaired board independence and negatively affect firm performance; and iii) companies that reach the pinnacle of their success through unethical conduct are ultimately short-lived. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2023-10-13
COVID19 and accountability in South Africa: legislation, ethics and disaster risk management
- Authors: Chapman, Emma Deidre
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419565 , vital:71655
- Description: Embargoed. Possible release in 2026 pending publication. , Thesis (MSC Pharm) -- Faculty of Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Chapman, Emma Deidre
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419565 , vital:71655
- Description: Embargoed. Possible release in 2026 pending publication. , Thesis (MSC Pharm) -- Faculty of Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-13
Examining the expenditures and retention of money of recreational fishing along the Wild Coast, South Africa
- Authors: Pyle, Michael Jonathan
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419673 , vital:71665
- Description: Developing countries and rural communities rely heavily on the ocean for food, transport, and the sustainability of their livelihoods. While the economics of small-scale fisheries in rural areas have received much attention, there is generally less information on the economic contributions from recreational fisheries in these areas. South Africa’s marine recreational fishery is large and contributes to a significant amount of economic activity. However, the retention of money from recreational fishing activities in local rural economies is unknown and thus the potential developmental benefits from this sector remain unquantified. This study examined the economic contributions from recreational fishing along the Wild Coast and retention of expenditures within the local economy. A total of 109 face-to-face economic surveys were administered during the peak recreational fishing season in December 2021. Based on the results, recreational fishing in the Wild Coast has the ability to generate R 415 446 098 in economic activity annually, however only 9.5% of this is retained within local coastal economies, which diminishes the economic contributions of the fishery to the Wild Coast region. Expenditures on items stemming from the informal collection and selling of bait and seafood, domestic work and guiding were the highest locally retained expenditures within the region. 98% of all bait and seafood was harvested and sold by local gillies, with 2% being bought through hotels (n=109). The total direct economic contribution in terms of informal harvesting was estimated at R 16 077 711 for 2021 (n= 9 601). The identification of these contributions can be used to provide recommendations for local economic development strategies which can support the recreational fishery while uplifting coastal communities that should be benefitting more from the activity. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Pyle, Michael Jonathan
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419673 , vital:71665
- Description: Developing countries and rural communities rely heavily on the ocean for food, transport, and the sustainability of their livelihoods. While the economics of small-scale fisheries in rural areas have received much attention, there is generally less information on the economic contributions from recreational fisheries in these areas. South Africa’s marine recreational fishery is large and contributes to a significant amount of economic activity. However, the retention of money from recreational fishing activities in local rural economies is unknown and thus the potential developmental benefits from this sector remain unquantified. This study examined the economic contributions from recreational fishing along the Wild Coast and retention of expenditures within the local economy. A total of 109 face-to-face economic surveys were administered during the peak recreational fishing season in December 2021. Based on the results, recreational fishing in the Wild Coast has the ability to generate R 415 446 098 in economic activity annually, however only 9.5% of this is retained within local coastal economies, which diminishes the economic contributions of the fishery to the Wild Coast region. Expenditures on items stemming from the informal collection and selling of bait and seafood, domestic work and guiding were the highest locally retained expenditures within the region. 98% of all bait and seafood was harvested and sold by local gillies, with 2% being bought through hotels (n=109). The total direct economic contribution in terms of informal harvesting was estimated at R 16 077 711 for 2021 (n= 9 601). The identification of these contributions can be used to provide recommendations for local economic development strategies which can support the recreational fishery while uplifting coastal communities that should be benefitting more from the activity. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
- Full Text:
- Date Issued: 2023-10-13
Exploring ESL teachers’ self-developed pedagogical practices for teaching reading comprehension in Namibian primary schools
- Authors: Alumbungu, Marta Ndakalako
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419714 , vital:71669
- Description: Embargoed. Possible release date 2026 pending publication. , Thesis (MEd) -- Faculty of Education, Secondary and Post-School Education, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Alumbungu, Marta Ndakalako
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419714 , vital:71669
- Description: Embargoed. Possible release date 2026 pending publication. , Thesis (MEd) -- Faculty of Education, Secondary and Post-School Education, 2023
- Full Text:
- Date Issued: 2023-10-13
Fire disaster management in South Africa: modelling and data analysis at national and local level of government
- Authors: Madondo, Rennifer
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419577 , vital:71656
- Description: Embargoed. Possible release in 2026 pending publication. , Thesis (MSC Pharm) -- Faculty of Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Madondo, Rennifer
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419577 , vital:71656
- Description: Embargoed. Possible release in 2026 pending publication. , Thesis (MSC Pharm) -- Faculty of Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-13
Investigating teachers’ perceptions on translanguaging pedagogy in a multilingual intermediate ESL classroom: a comparative study of two primary schools in Namibia
- Authors: Rheeder, Veneza Memory
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419760 , vital:71673
- Description: International literature has tested the effectiveness of translanguaging as a pedagogic tool to enhance learning in a bilingual classroom; however, with the recent curriculum reform and education sector policy, there is no direct claim in the National policy frameworks on the prominence of translanguaging as an effective tool in classroom pedagogy in Namibian schools. This research attempted to investigate the role of translanguaging as a pedagogic tool to enhance learning in the multilingual intermediate English Second Language (ESL) phase as the Language of Learning and Teaching (LoLT) for the intermediate phase, Grades 4-7, in the Erongo Region, Namibia. The study is within the interpretive paradigm and adopts a qualitative methodology using a qualitative multi-case study approach of exploring and understanding differences and similarities between cases. Data collection consisted mainly of open-ended interviews and observations (purposive sampling) of the participating teachers. The research sites and study participants were purposely selected as both schools, diversely located in urban and rural contexts of the region, are enacting the National Language Policy as proposed. This entails using Mother Tongue Instruction (MTI) from Grades 0-3 and then transitioning to English-monolingual instruction from Grades 4 onwards. The study was designed to investigate the role of translanguaging pedagogy in enhancing learning in the Second Language (L2) classroom, without prejudice of social classes - the elite and marginalized communities. It investigated the extent to which teachers’ use of translanguaging pedagogy enhances ESL learning as the LoLT to intermediate phase learners transitioning from MTI to English-only instruction. The main theories underpinning this study are the Vygotskian and Translanguaging theories supported by Krashen and Cummins’ Cognitive Underlying Proficiency (CUP) Model. The outcomes of the study reveal that in both schools translanguaging was supported by content subject teachers and English LoLT teachers and that it positively contributed to improving learner understanding of important concepts in several subjects. However, Mother Tongue (MT) teachers did not support the use of translanguaging and believed that it slowed down the learning of English. , Thesis (MEd) -- Faculty of Education, Institute for the Study of Englishes in Africa, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Rheeder, Veneza Memory
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419760 , vital:71673
- Description: International literature has tested the effectiveness of translanguaging as a pedagogic tool to enhance learning in a bilingual classroom; however, with the recent curriculum reform and education sector policy, there is no direct claim in the National policy frameworks on the prominence of translanguaging as an effective tool in classroom pedagogy in Namibian schools. This research attempted to investigate the role of translanguaging as a pedagogic tool to enhance learning in the multilingual intermediate English Second Language (ESL) phase as the Language of Learning and Teaching (LoLT) for the intermediate phase, Grades 4-7, in the Erongo Region, Namibia. The study is within the interpretive paradigm and adopts a qualitative methodology using a qualitative multi-case study approach of exploring and understanding differences and similarities between cases. Data collection consisted mainly of open-ended interviews and observations (purposive sampling) of the participating teachers. The research sites and study participants were purposely selected as both schools, diversely located in urban and rural contexts of the region, are enacting the National Language Policy as proposed. This entails using Mother Tongue Instruction (MTI) from Grades 0-3 and then transitioning to English-monolingual instruction from Grades 4 onwards. The study was designed to investigate the role of translanguaging pedagogy in enhancing learning in the Second Language (L2) classroom, without prejudice of social classes - the elite and marginalized communities. It investigated the extent to which teachers’ use of translanguaging pedagogy enhances ESL learning as the LoLT to intermediate phase learners transitioning from MTI to English-only instruction. The main theories underpinning this study are the Vygotskian and Translanguaging theories supported by Krashen and Cummins’ Cognitive Underlying Proficiency (CUP) Model. The outcomes of the study reveal that in both schools translanguaging was supported by content subject teachers and English LoLT teachers and that it positively contributed to improving learner understanding of important concepts in several subjects. However, Mother Tongue (MT) teachers did not support the use of translanguaging and believed that it slowed down the learning of English. , Thesis (MEd) -- Faculty of Education, Institute for the Study of Englishes in Africa, 2023
- Full Text:
- Date Issued: 2023-10-13
Liquidity shocks and capital market efficiency in South Africa
- Matapuri, Dexter Tinotenda Kushinga
- Authors: Matapuri, Dexter Tinotenda Kushinga
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419610 , vital:71659
- Description: Financial markets are dynamic in nature. As such, one way to keep up with their plethora of variables is to conduct research and seek understanding on how they all work together. Understanding financial market mechanics is the key to achieving and maintaining efficient capital markets. The goal of many economies is to have efficient capital markets mainly because they entail economic growth. One of the common avenues here being foreign direct investments. Therefore, over the years, a lot of financial economics research has been conducted on how best to attain financial market development which ultimately yields capital market efficiency. The opposite is also true. This research therefore set out to study the impact of liquidity shocks on capital market efficiency, more specifically stock market efficiency. As such, the overarching research goal was to determine the link between liquidity shocks and stock market efficiency in South Africa. Furthermore, the research also tested whether there is a homogenous impact exerted by liquidity shocks on the JSE Financial 15, JSE Industrial 25 and JSE Resource 20 indices. The arguments and thus conclusions of the research were constructed based on existing theories such as the Efficient Market hypothesis, Behavioural Finance and the Adaptive Market Hypothesis. Literature and existing empirical evidence related to the topic were also analysed and used for the same purpose. Econometric methods used to achieve these research goals include the time series and panel ARDL, impulse response and variance decomposition tests and the Granger Causality tests. The research found that liquidity shocks do impact stock market efficiency in South Africa in both the short run and long run. The direction of the impact was noted to vary with time and dependent on the liquidity shock proxy. Key findings here were that liquidity shocks lower JSE All-Share index efficiency in the short run thus allowing market participants to beat the market in the initial phases of a liquidity shock. Adding on, it was also found that illiquidity shocks lower efficiency for the JSE Financial 15 and Industrial 25 indices in the short run. In the long run, stock market efficiency is enhanced no matter the source of the shock. As such, the research recommended that regulatory policies should focus on liquidity shocks in the short run for the JSE All-Share index and on illiquidity shocks in the short run for the Financial 15 and Industrial 25 indices. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Matapuri, Dexter Tinotenda Kushinga
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419610 , vital:71659
- Description: Financial markets are dynamic in nature. As such, one way to keep up with their plethora of variables is to conduct research and seek understanding on how they all work together. Understanding financial market mechanics is the key to achieving and maintaining efficient capital markets. The goal of many economies is to have efficient capital markets mainly because they entail economic growth. One of the common avenues here being foreign direct investments. Therefore, over the years, a lot of financial economics research has been conducted on how best to attain financial market development which ultimately yields capital market efficiency. The opposite is also true. This research therefore set out to study the impact of liquidity shocks on capital market efficiency, more specifically stock market efficiency. As such, the overarching research goal was to determine the link between liquidity shocks and stock market efficiency in South Africa. Furthermore, the research also tested whether there is a homogenous impact exerted by liquidity shocks on the JSE Financial 15, JSE Industrial 25 and JSE Resource 20 indices. The arguments and thus conclusions of the research were constructed based on existing theories such as the Efficient Market hypothesis, Behavioural Finance and the Adaptive Market Hypothesis. Literature and existing empirical evidence related to the topic were also analysed and used for the same purpose. Econometric methods used to achieve these research goals include the time series and panel ARDL, impulse response and variance decomposition tests and the Granger Causality tests. The research found that liquidity shocks do impact stock market efficiency in South Africa in both the short run and long run. The direction of the impact was noted to vary with time and dependent on the liquidity shock proxy. Key findings here were that liquidity shocks lower JSE All-Share index efficiency in the short run thus allowing market participants to beat the market in the initial phases of a liquidity shock. Adding on, it was also found that illiquidity shocks lower efficiency for the JSE Financial 15 and Industrial 25 indices in the short run. In the long run, stock market efficiency is enhanced no matter the source of the shock. As such, the research recommended that regulatory policies should focus on liquidity shocks in the short run for the JSE All-Share index and on illiquidity shocks in the short run for the Financial 15 and Industrial 25 indices. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
- Full Text:
- Date Issued: 2023-10-13
Quinolone-Pyrazinamide derivatives: synthesis, characterisation, in silico ADME analysis and in vitro biological evaluation against Mycobacterium tuberculosis
- Authors: Rukweza, Kudakwashe Gerald
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419588 , vital:71657
- Description: Tuberculosis is one of the leading causes of death worldwide caused by an infectious species, Mycobacterium tuberculosis (Mtb). Some of the factors that contribute to the prevalence of this disease include the complexity of diagnosis, prolonged period of therapy, side effects associated with current TB drugs, the prevalence of resistance against the current treatment options and a high incidence of co-infection with HIV/AIDS. Thus, there is a need for new alternative drugs to provide safer and shorter treatment therapy options that are not susceptible to the development of drug resistance. In this project, we focus our attention on the quinolone pharmacophore. Quinolones are currently used as alternative options in the treatment of resistant strains of Mtb. Previous work pertaining to quinolone-isoniazid hybrid compounds showed promising in vitro activity against the H37Rv strain of Mtb and served as the inspiration to pursue this project. The journey commenced with the synthesis of quinolone-pyrazinamide hybrid compounds (Figure 3.1). These compounds were synthesised, through the attachment of the quinolone and the pyrazinamide entity through a hydrazine linker. The synthesised compounds were purified, and their structural identity confirmed using common spectroscopic techniques including 1H and 13C NMR, infra-red (IR) and mass spectrometry. In vitro biological assays were performed by testing for the activity against the H37RvMA strain of Mtb. The bioassays were performed in triplicates to ensure the accuracy of the results. Moxifloxacin and isoniazid were tested as control compounds. Finally, the resultant compounds were profiled in silico for physicochemical and ADMET properties using open access software SwissADME. All the synthesised compounds 3.8a-f showed no activity against H37RvMA. In most cases, the resulting compounds showed minimal to no activity (MICs ≥ 57.3 μM) in all three media. During the in vitro studies, the compounds showed significant precipitation in the media over time suggesting poor aqueous solubility. The SwissADME analysis of these compounds indicated poor solubility in aqueous media, which is likely linked to their molecular size and complexity. Despite poor aqueous solubility, compounds 3.8a-f showed acceptable physicochemical properties and ADME parameters. No PAINs (Pan-assay interference compounds) were observed. Minimal to no interaction with CYP enzymes were predicted. Most of the compounds were compatible with the Lipinski’s rules of five. , Thesis (MSC Pharm) -- Faculty of Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Rukweza, Kudakwashe Gerald
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419588 , vital:71657
- Description: Tuberculosis is one of the leading causes of death worldwide caused by an infectious species, Mycobacterium tuberculosis (Mtb). Some of the factors that contribute to the prevalence of this disease include the complexity of diagnosis, prolonged period of therapy, side effects associated with current TB drugs, the prevalence of resistance against the current treatment options and a high incidence of co-infection with HIV/AIDS. Thus, there is a need for new alternative drugs to provide safer and shorter treatment therapy options that are not susceptible to the development of drug resistance. In this project, we focus our attention on the quinolone pharmacophore. Quinolones are currently used as alternative options in the treatment of resistant strains of Mtb. Previous work pertaining to quinolone-isoniazid hybrid compounds showed promising in vitro activity against the H37Rv strain of Mtb and served as the inspiration to pursue this project. The journey commenced with the synthesis of quinolone-pyrazinamide hybrid compounds (Figure 3.1). These compounds were synthesised, through the attachment of the quinolone and the pyrazinamide entity through a hydrazine linker. The synthesised compounds were purified, and their structural identity confirmed using common spectroscopic techniques including 1H and 13C NMR, infra-red (IR) and mass spectrometry. In vitro biological assays were performed by testing for the activity against the H37RvMA strain of Mtb. The bioassays were performed in triplicates to ensure the accuracy of the results. Moxifloxacin and isoniazid were tested as control compounds. Finally, the resultant compounds were profiled in silico for physicochemical and ADMET properties using open access software SwissADME. All the synthesised compounds 3.8a-f showed no activity against H37RvMA. In most cases, the resulting compounds showed minimal to no activity (MICs ≥ 57.3 μM) in all three media. During the in vitro studies, the compounds showed significant precipitation in the media over time suggesting poor aqueous solubility. The SwissADME analysis of these compounds indicated poor solubility in aqueous media, which is likely linked to their molecular size and complexity. Despite poor aqueous solubility, compounds 3.8a-f showed acceptable physicochemical properties and ADME parameters. No PAINs (Pan-assay interference compounds) were observed. Minimal to no interaction with CYP enzymes were predicted. Most of the compounds were compatible with the Lipinski’s rules of five. , Thesis (MSC Pharm) -- Faculty of Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-13
Quinolone-Pyrazinamide Derivatives: synthesis, characterisation, in silico ADME analysis and in vitro biological evaluation against Mycobacterium tuberculosis
- Authors: Rukweza, Kudakwashe Gerald
- Date: 2023-10-13
- Subjects: Quinolone antibacterial agents , Mycobacterium tuberculosis
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/390901 , vital:68596
- Description: Tuberculosis is one of the leading causes of death worldwide caused by an infectious species, Mycobacterium tuberculosis (Mtb). Some of the factors that contribute to the prevalence of this disease include the complexity of diagnosis, prolonged period of therapy, side effects associated with current TB drugs, the prevalence of resistance against the current treatment options and a high incidence of co-infection with HIV/AIDS. Thus, there is a need for new alternative drugs to provide safer and shorter treatment therapy options that are not susceptible to the development of drug resistance. In this project, we focus our attention on the quinolone pharmacophore. Quinolones are currently used as alternative options in the treatment of resistant strains of Mtb. Previous work pertaining to quinolone-isoniazid hybrid compounds showed promising in vitro activity against the H37Rv strain of Mtb and served as the inspiration to pursue this project. The journey commenced with the synthesis of quinolone-pyrazinamide hybrid compounds (Figure 3.1). These compounds were synthesised, through the attachment of the quinolone and the pyrazinamide entity through a hydrazine linker. The synthesised compounds were purified, and their structural identity confirmed using common spectroscopic techniques including 1H and 13C NMR, infra-red (IR) and mass spectrometry. In vitro biological assays were performed by testing for the activity against the H37RvMA strain of Mtb. The bioassays were performed in triplicates to ensure the accuracy of the results. Moxifloxacin and isoniazid were tested as control compounds. Finally, the resultant compounds were profiled in silico for physicochemical and ADMET properties using open access software SwissADME. All the synthesised compounds 3.8a-f showed no activity against H37RvMA. In most cases, the resulting compounds showed minimal to no activity (MICs ≥ 57.3 μM) in all three media. During the in vitro studies, the compounds showed significant precipitation in the media over time suggesting poor aqueous solubility. The SwissADME analysis of these compounds indicated poor solubility in aqueous media, which is likely linked to their molecular size and complexity. Despite poor aqueous solubility, compounds 3.8a-f showed acceptable physicochemical properties and ADME parameters. No PAINs (Pan-assay interference compounds) were observed. Minimal to no interaction with CYP enzymes were predicted. Most of the compounds were compatible with the Lipinski’s rules of five. , Thesis (MSc) -- Faculty of Science, Chemistry, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Rukweza, Kudakwashe Gerald
- Date: 2023-10-13
- Subjects: Quinolone antibacterial agents , Mycobacterium tuberculosis
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/390901 , vital:68596
- Description: Tuberculosis is one of the leading causes of death worldwide caused by an infectious species, Mycobacterium tuberculosis (Mtb). Some of the factors that contribute to the prevalence of this disease include the complexity of diagnosis, prolonged period of therapy, side effects associated with current TB drugs, the prevalence of resistance against the current treatment options and a high incidence of co-infection with HIV/AIDS. Thus, there is a need for new alternative drugs to provide safer and shorter treatment therapy options that are not susceptible to the development of drug resistance. In this project, we focus our attention on the quinolone pharmacophore. Quinolones are currently used as alternative options in the treatment of resistant strains of Mtb. Previous work pertaining to quinolone-isoniazid hybrid compounds showed promising in vitro activity against the H37Rv strain of Mtb and served as the inspiration to pursue this project. The journey commenced with the synthesis of quinolone-pyrazinamide hybrid compounds (Figure 3.1). These compounds were synthesised, through the attachment of the quinolone and the pyrazinamide entity through a hydrazine linker. The synthesised compounds were purified, and their structural identity confirmed using common spectroscopic techniques including 1H and 13C NMR, infra-red (IR) and mass spectrometry. In vitro biological assays were performed by testing for the activity against the H37RvMA strain of Mtb. The bioassays were performed in triplicates to ensure the accuracy of the results. Moxifloxacin and isoniazid were tested as control compounds. Finally, the resultant compounds were profiled in silico for physicochemical and ADMET properties using open access software SwissADME. All the synthesised compounds 3.8a-f showed no activity against H37RvMA. In most cases, the resulting compounds showed minimal to no activity (MICs ≥ 57.3 μM) in all three media. During the in vitro studies, the compounds showed significant precipitation in the media over time suggesting poor aqueous solubility. The SwissADME analysis of these compounds indicated poor solubility in aqueous media, which is likely linked to their molecular size and complexity. Despite poor aqueous solubility, compounds 3.8a-f showed acceptable physicochemical properties and ADME parameters. No PAINs (Pan-assay interference compounds) were observed. Minimal to no interaction with CYP enzymes were predicted. Most of the compounds were compatible with the Lipinski’s rules of five. , Thesis (MSc) -- Faculty of Science, Chemistry, 2023
- Full Text:
- Date Issued: 2023-10-13
Social entrepreneurship and the tensions between social, environmental, and business goals: a case of Uganda
- Authors: Okello, Emmanuel
- Date: 2023-10-13
- Subjects: Social entrepreneurship Uganda , Climatic changes Uganda , Social responsibility of business Uganda , Sustainable development Uganda , Environmental responsibility Uganda
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419662 , vital:71664
- Description: Climate change has resulted in a global environmental crisis, with deforestation, plastic pollution, soil degradation, and species extinction increasing. Businesses have contributed significantly to these issues through their manufacturing processes. While many companies have implemented sustainability initiatives, systemic environmental problems persist, and businesses continue to play a significant role. One reason for this is that profit often takes priority over environmental considerations, limiting the effectiveness of sustainability programs. In response, environmental social enterprises are gaining prominence as a potent alternative to conventional business models. These enterprises are commended for placing environmental value generation at their core. Nevertheless, the simultaneous pursuit of financial, socio-economic, and environmental goals can instigate conflicts, including those related to performing, organizing, belonging, learning, and those spanning various levels of analysis. These conflicts impede the intended outcomes of these enterprises. This challenge is particularly under-addressed within contexts distinct from North America and Europe, like Uganda, which possesses unique geographic, political, and cultural attributes. Investigating how environmental social enterprises in Uganda navigate goal-related contradictions is pivotal for comprehending their internal mechanisms and strategies for economic sustainability. This study adopted a qualitative research strategy grounded in the interpretivist paradigm. Employing multi-qualitative methods, including interviews with 20 key decision-makers from 4 environmental social enterprises, the study delved into their experiences and practices. The findings revealed that these enterprises grapple with tensions stemming from their endeavors to balance economic, environmental, and social objectives. These tensions manifest both anticipated and unanticipated effects on organizational performance. Strategies for managing these tensions encompass collaborations with other organizations, experimentation with diverse management approaches, and acknowledging tensions as inherent and potentially beneficial. Nevertheless, the efficacy of these strategies hinges on the organizational context and systemic factors such as government regulations. While facing similar tensions, environmental social enterprises also adopt varied tactics—proactive, defensive, or a combination thereof—to address conflicts rooted in their goals. The chosen response method holds implications for ecological outcomes, underscoring the importance of framing tensions appropriately. Nonetheless, persistent tensions that resurface due to their dynamic nature pose a challenge. Consequently, addressing such tensions necessitates an iterative approach, often entailing a fusion of strategies. To address tensions between social, environmental, and economic objectives in environmental social enterprises, policymakers, governments, and social entrepreneurs should collaborate to institute supportive policies, encourage partnerships, invest in education and capacity building, and establish evaluation frameworks. Implementing these recommendations can adeptly manage such conflicts, fostering sustainable development and success. , Thesis (MCom) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Okello, Emmanuel
- Date: 2023-10-13
- Subjects: Social entrepreneurship Uganda , Climatic changes Uganda , Social responsibility of business Uganda , Sustainable development Uganda , Environmental responsibility Uganda
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419662 , vital:71664
- Description: Climate change has resulted in a global environmental crisis, with deforestation, plastic pollution, soil degradation, and species extinction increasing. Businesses have contributed significantly to these issues through their manufacturing processes. While many companies have implemented sustainability initiatives, systemic environmental problems persist, and businesses continue to play a significant role. One reason for this is that profit often takes priority over environmental considerations, limiting the effectiveness of sustainability programs. In response, environmental social enterprises are gaining prominence as a potent alternative to conventional business models. These enterprises are commended for placing environmental value generation at their core. Nevertheless, the simultaneous pursuit of financial, socio-economic, and environmental goals can instigate conflicts, including those related to performing, organizing, belonging, learning, and those spanning various levels of analysis. These conflicts impede the intended outcomes of these enterprises. This challenge is particularly under-addressed within contexts distinct from North America and Europe, like Uganda, which possesses unique geographic, political, and cultural attributes. Investigating how environmental social enterprises in Uganda navigate goal-related contradictions is pivotal for comprehending their internal mechanisms and strategies for economic sustainability. This study adopted a qualitative research strategy grounded in the interpretivist paradigm. Employing multi-qualitative methods, including interviews with 20 key decision-makers from 4 environmental social enterprises, the study delved into their experiences and practices. The findings revealed that these enterprises grapple with tensions stemming from their endeavors to balance economic, environmental, and social objectives. These tensions manifest both anticipated and unanticipated effects on organizational performance. Strategies for managing these tensions encompass collaborations with other organizations, experimentation with diverse management approaches, and acknowledging tensions as inherent and potentially beneficial. Nevertheless, the efficacy of these strategies hinges on the organizational context and systemic factors such as government regulations. While facing similar tensions, environmental social enterprises also adopt varied tactics—proactive, defensive, or a combination thereof—to address conflicts rooted in their goals. The chosen response method holds implications for ecological outcomes, underscoring the importance of framing tensions appropriately. Nonetheless, persistent tensions that resurface due to their dynamic nature pose a challenge. Consequently, addressing such tensions necessitates an iterative approach, often entailing a fusion of strategies. To address tensions between social, environmental, and economic objectives in environmental social enterprises, policymakers, governments, and social entrepreneurs should collaborate to institute supportive policies, encourage partnerships, invest in education and capacity building, and establish evaluation frameworks. Implementing these recommendations can adeptly manage such conflicts, fostering sustainable development and success. , Thesis (MCom) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2023-10-13
Social Learning and Regenerative Sustainability: Unlocking value created in sustainability projects in higher education
- Authors: Royle, Carlene
- Date: 2023-10-13
- Subjects: Social Learning South Africa Makhanda , Sustainability South Africa Makhanda , Education, Higher Social aspects South Africa Makhanda , Social accounting South Africa Makhanda , Education, Higher Activity programs South Africa Makhanda , Value creation , Agent (Philosophy) , Sustainable Development Goals
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/402981 , vital:69911
- Description: This qualitative study considers two bodies of theory, regenerative sustainability and social learning theory, within a tertiary education context. Universities offer unique opportunities, across both the formal and informal curriculum, that engage with the two-fold socioeconomic and environmental crises. The study explores both the promise of unlocking value in an ex-linear economy; and the healing and regenerative benefits in moving toward greener practices. Through an embedded case study at Rhodes University, in the Eastern Cape of South Africa, this research explores the value that is being unlocked in campus-based sustainability projects, when considered through a social learning lens (Lave and Wenger, 1991). Invitations to participate in this study were extended to project-leads of sustainability initiatives originating from Rhodes University campus. Six projects, which have been active on campus in recent years, were selected and, through semi-structured interviews, the insights of 12 participants were captured and analysed using the associated Value Creation Framework (VCF) developed by Wenger, Trayner and De Laat (Wenger, Trayner, de Laat, 2011) and later Wenger-Trayner and Wenger Trayner (2014, 2015, 2020). The VCF consists of value cycles that interconnect dynamically, including Orientating, Strategic, Enabling, Immediate, Potential, Applied, Realised and Reframed or Transformative value cycles. The study identified instances of all these value cycles, within and across the six embedded case studies (project). Drawing on social learning theorists the analysis further focused on instances of collaboration, agency and boundary crossing. Additional themes that emerged across the majority of the embedded study projects, were a convergence of socio and eco; a whole-systems perspective shared by project leads; the importance of the social commons; language as an enabler; and problem solving for system change. A recommendation is proposed to further unlock the unbounded value created through such projects by reframing the informal curriculum opportunities offered on university campuses as social learning spaces where students can practice agency. To do so, would require formalizing various forms of system support, thus facilitating expanded learning in regenerative sustainability activities, for the common social and planetary good. , Thesis (MEd) -- Faculty of Education, Education, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Royle, Carlene
- Date: 2023-10-13
- Subjects: Social Learning South Africa Makhanda , Sustainability South Africa Makhanda , Education, Higher Social aspects South Africa Makhanda , Social accounting South Africa Makhanda , Education, Higher Activity programs South Africa Makhanda , Value creation , Agent (Philosophy) , Sustainable Development Goals
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/402981 , vital:69911
- Description: This qualitative study considers two bodies of theory, regenerative sustainability and social learning theory, within a tertiary education context. Universities offer unique opportunities, across both the formal and informal curriculum, that engage with the two-fold socioeconomic and environmental crises. The study explores both the promise of unlocking value in an ex-linear economy; and the healing and regenerative benefits in moving toward greener practices. Through an embedded case study at Rhodes University, in the Eastern Cape of South Africa, this research explores the value that is being unlocked in campus-based sustainability projects, when considered through a social learning lens (Lave and Wenger, 1991). Invitations to participate in this study were extended to project-leads of sustainability initiatives originating from Rhodes University campus. Six projects, which have been active on campus in recent years, were selected and, through semi-structured interviews, the insights of 12 participants were captured and analysed using the associated Value Creation Framework (VCF) developed by Wenger, Trayner and De Laat (Wenger, Trayner, de Laat, 2011) and later Wenger-Trayner and Wenger Trayner (2014, 2015, 2020). The VCF consists of value cycles that interconnect dynamically, including Orientating, Strategic, Enabling, Immediate, Potential, Applied, Realised and Reframed or Transformative value cycles. The study identified instances of all these value cycles, within and across the six embedded case studies (project). Drawing on social learning theorists the analysis further focused on instances of collaboration, agency and boundary crossing. Additional themes that emerged across the majority of the embedded study projects, were a convergence of socio and eco; a whole-systems perspective shared by project leads; the importance of the social commons; language as an enabler; and problem solving for system change. A recommendation is proposed to further unlock the unbounded value created through such projects by reframing the informal curriculum opportunities offered on university campuses as social learning spaces where students can practice agency. To do so, would require formalizing various forms of system support, thus facilitating expanded learning in regenerative sustainability activities, for the common social and planetary good. , Thesis (MEd) -- Faculty of Education, Education, 2023
- Full Text:
- Date Issued: 2023-10-13
The complexities of transfer pricing methods and the role of advance pricing agreements and tax audits in addressing disputes
- Authors: Ndou, Wavhudi
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419631 , vital:71661
- Description: Base erosion and profit shifting is defined as the use of tax planning strategies by multinational enterprises, often through exploiting gaps and mismatches between the countries in which they operate (OECD, 2021: p. 1). Multinational enterprises exploit these gaps through the use of transfer pricing. Goods and services are exchanged between connected persons or associated enterprises at prices that do not reflect their arm’s length price, in order to shift profits from high tax to low tax jurisdictions. In terms of section 31 of the Income Tax Act, transactions between connected persons or associated enterprises must be reflected at their arm’s length price. Transfer pricing has become an issue due to the difficulties in determining an appropriate arm’s length price. Disputes arise between a taxpayer and a tax administration on the methods to use to determine an appropriate transfer price. The use of Advance Pricing Agreements prevents these disputes from arising and provides tax certainty on the treatment of transactions for both the taxpayer and the tax administration. While the OECD recommends the use of Advance Pricing Agreements as a method to prevent disputes from arising, the OECD also argued that if a country has the resources to conduct an audit, an Advance Pricing Agreement will not lead to increased revenue collection. The research therefore analyses the problems faced in determining an appropriate arm's length price and compares the role that Advance Pricing Agreements and audits play in addressing transfer pricing issues. The possible role of Advance Tax Rulings is also explored, but they are found not to be suitable, except for the most simple transactions. The research applies a legal interpretative, doctrinal research methodology and a qualitative research method. The data comprised of relevant South African tax legislation, OECD Guidelines, the World Bank Handbook, and the UN Manual, together with the writings of acknowledged experts in the field. The study establishes that a proper functioning audit system is crucial to increasing revenue collection once a country implements an Advance Pricing Agreement. The research therefore recommends the adoption of Advance Pricing Agreements in South Africa as a dispute prevention measure. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Ndou, Wavhudi
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419631 , vital:71661
- Description: Base erosion and profit shifting is defined as the use of tax planning strategies by multinational enterprises, often through exploiting gaps and mismatches between the countries in which they operate (OECD, 2021: p. 1). Multinational enterprises exploit these gaps through the use of transfer pricing. Goods and services are exchanged between connected persons or associated enterprises at prices that do not reflect their arm’s length price, in order to shift profits from high tax to low tax jurisdictions. In terms of section 31 of the Income Tax Act, transactions between connected persons or associated enterprises must be reflected at their arm’s length price. Transfer pricing has become an issue due to the difficulties in determining an appropriate arm’s length price. Disputes arise between a taxpayer and a tax administration on the methods to use to determine an appropriate transfer price. The use of Advance Pricing Agreements prevents these disputes from arising and provides tax certainty on the treatment of transactions for both the taxpayer and the tax administration. While the OECD recommends the use of Advance Pricing Agreements as a method to prevent disputes from arising, the OECD also argued that if a country has the resources to conduct an audit, an Advance Pricing Agreement will not lead to increased revenue collection. The research therefore analyses the problems faced in determining an appropriate arm's length price and compares the role that Advance Pricing Agreements and audits play in addressing transfer pricing issues. The possible role of Advance Tax Rulings is also explored, but they are found not to be suitable, except for the most simple transactions. The research applies a legal interpretative, doctrinal research methodology and a qualitative research method. The data comprised of relevant South African tax legislation, OECD Guidelines, the World Bank Handbook, and the UN Manual, together with the writings of acknowledged experts in the field. The study establishes that a proper functioning audit system is crucial to increasing revenue collection once a country implements an Advance Pricing Agreement. The research therefore recommends the adoption of Advance Pricing Agreements in South Africa as a dispute prevention measure. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
The effectiveness of bank debt financing on the growth of small and medium enterprises (SMEs) in Namibia
- Paulus, Panduleni Hambeleleni
- Authors: Paulus, Panduleni Hambeleleni
- Date: 2023-10-13
- Subjects: Business enterprises Finance , Small business Namibia , Small and medium enterprises , Stakeholder management , Debt financing (Corporations)
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419176 , vital:71622
- Description: Globally, SMEs are valued for their contribution to economic growth and development as well as for driving employment. To succeed, small firms require support especially in terms of obtaining funding and financial services that can enable them to meet day to day operational needs. Commercial banks play an important role for the financing of SMEs as small firms generally depend on bank loans to obtain external finance. However, despite the support and contribution, very little attention is given to the actual forms of finance used by small and medium-sized enterprises, the available finance made by lending institutions or investors and the relation between the use of the said debt finance and enterprise performance. Furthermore, several research studies carried out focusing on the effect of debt financing on performance of firms are inconsistent. Thus, this study sought to determine the effectiveness of bank debt finance on the growth of SMEs in Namibia. To achieve the objective of the study, it was important to have it rooted in the pragmatism paradigm; followed by both the deductive and inductive approaches. Interviews were conducted with the six SME owners and structured questionnaires were completed by the seven staff of the selected bank. The study used thematic analysis to analyze primary data from interviews by following three steps namely: reducing the data referred to as coding, analyzing data by creating patterns, and generating themes and drawing conclusion. Data from self-administered questionnaires was populated and textually analyzed aided by tables. The main findings of the study were that: (1) debt financing contributed to the growth and performance of SMEs as all firms under the study who made use of debt had experienced growth in terms of generated profits and acquired assets, (2) during the assessment and approving process, the bank looked at various lending factors and that collateral was not considered as prime to accessing funding, (3) the SMEs were not sufficiently funded and that there was no appropriate funding option for SMEs, (4) in terms of relationships, there was a lack of engagement and support between the bank and the SMEs. The support received from the bank was only in terms of lending. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Paulus, Panduleni Hambeleleni
- Date: 2023-10-13
- Subjects: Business enterprises Finance , Small business Namibia , Small and medium enterprises , Stakeholder management , Debt financing (Corporations)
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419176 , vital:71622
- Description: Globally, SMEs are valued for their contribution to economic growth and development as well as for driving employment. To succeed, small firms require support especially in terms of obtaining funding and financial services that can enable them to meet day to day operational needs. Commercial banks play an important role for the financing of SMEs as small firms generally depend on bank loans to obtain external finance. However, despite the support and contribution, very little attention is given to the actual forms of finance used by small and medium-sized enterprises, the available finance made by lending institutions or investors and the relation between the use of the said debt finance and enterprise performance. Furthermore, several research studies carried out focusing on the effect of debt financing on performance of firms are inconsistent. Thus, this study sought to determine the effectiveness of bank debt finance on the growth of SMEs in Namibia. To achieve the objective of the study, it was important to have it rooted in the pragmatism paradigm; followed by both the deductive and inductive approaches. Interviews were conducted with the six SME owners and structured questionnaires were completed by the seven staff of the selected bank. The study used thematic analysis to analyze primary data from interviews by following three steps namely: reducing the data referred to as coding, analyzing data by creating patterns, and generating themes and drawing conclusion. Data from self-administered questionnaires was populated and textually analyzed aided by tables. The main findings of the study were that: (1) debt financing contributed to the growth and performance of SMEs as all firms under the study who made use of debt had experienced growth in terms of generated profits and acquired assets, (2) during the assessment and approving process, the bank looked at various lending factors and that collateral was not considered as prime to accessing funding, (3) the SMEs were not sufficiently funded and that there was no appropriate funding option for SMEs, (4) in terms of relationships, there was a lack of engagement and support between the bank and the SMEs. The support received from the bank was only in terms of lending. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2023-10-13
The effects of inclusive education policies and administrative circulars on small schools in Namibia
- Hamutumua, Teopolina Ndilina-Laudika
- Authors: Hamutumua, Teopolina Ndilina-Laudika
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419737 , vital:71671
- Description: The achievement of the right to education for all children in Namibia is fundamentally dependent upon the quality of education provided to these learners irrespective of their social circumstances. Being a sparsely populated region, nearly half of the primary schools in the Kavango West region have fewer than 100 learners; thus, these small schools are regarded as not economically viable. The educational development in rural regions is shaped by limited access to quality, inclusive education and the persistence of low-quality primary education which has resulted in high repetition rates and dropouts. This research is a Critical Discourse Analysis of the education policies and regulations. As a case study, it unpacks Formal Education Circulars on staffing norms and on the closure of small schools, looking at their affordances/constraints on the provision of inclusive quality education for children schooling at small schools in Namibia. Interviews and document analysis were used to gather data. Critical Theory frames the process of ideological critique which, among other things, identifies inequalities and factors that limit human freedom and how such factors can be alleviated. The research asks the question: what are the explicit and implicit underlying realities experienced at one-man schools, which depict the varied situations in which these schools survive? Factors emerging from the study showed that small schools in Namibia are symbols of inequity and the exclusion of educationally marginalised children and their poor communities. Small schools are hardly able to sustain and draw in the resources required to meet the education needs of marginalised communities which fall under the multidimensional poverty index in Namibia. The study found that at the moment there are no deliberate efforts from the Ministry of Education to bring about the necessary changes to small schools, and therefore one-man schools have continued to operate as isolated sections of an inflexible system. It is my contention that deliberate efforts are still needed to improve small schools. Policy decisions that respond to the current challenges faced by one-man schools may be sufficient to bring about noteworthy changes in the operations of one-man schools and these changes could effectively impact the learners learning. The decision to drive change requires a multilayered approach that articulates a clear vision, which is systematically implemented to improve one-man schools in Namibia. , Thesis (MEd) -- Faculty of Education, Primary and Early Chilhood Education, 2023
- Full Text:
- Date Issued: 2023-10-13
The effects of inclusive education policies and administrative circulars on small schools in Namibia
- Authors: Hamutumua, Teopolina Ndilina-Laudika
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419737 , vital:71671
- Description: The achievement of the right to education for all children in Namibia is fundamentally dependent upon the quality of education provided to these learners irrespective of their social circumstances. Being a sparsely populated region, nearly half of the primary schools in the Kavango West region have fewer than 100 learners; thus, these small schools are regarded as not economically viable. The educational development in rural regions is shaped by limited access to quality, inclusive education and the persistence of low-quality primary education which has resulted in high repetition rates and dropouts. This research is a Critical Discourse Analysis of the education policies and regulations. As a case study, it unpacks Formal Education Circulars on staffing norms and on the closure of small schools, looking at their affordances/constraints on the provision of inclusive quality education for children schooling at small schools in Namibia. Interviews and document analysis were used to gather data. Critical Theory frames the process of ideological critique which, among other things, identifies inequalities and factors that limit human freedom and how such factors can be alleviated. The research asks the question: what are the explicit and implicit underlying realities experienced at one-man schools, which depict the varied situations in which these schools survive? Factors emerging from the study showed that small schools in Namibia are symbols of inequity and the exclusion of educationally marginalised children and their poor communities. Small schools are hardly able to sustain and draw in the resources required to meet the education needs of marginalised communities which fall under the multidimensional poverty index in Namibia. The study found that at the moment there are no deliberate efforts from the Ministry of Education to bring about the necessary changes to small schools, and therefore one-man schools have continued to operate as isolated sections of an inflexible system. It is my contention that deliberate efforts are still needed to improve small schools. Policy decisions that respond to the current challenges faced by one-man schools may be sufficient to bring about noteworthy changes in the operations of one-man schools and these changes could effectively impact the learners learning. The decision to drive change requires a multilayered approach that articulates a clear vision, which is systematically implemented to improve one-man schools in Namibia. , Thesis (MEd) -- Faculty of Education, Primary and Early Chilhood Education, 2023
- Full Text:
- Date Issued: 2023-10-13