A business plan for an international squid business
- Authors: Botha, Gerald
- Date: 2009
- Subjects: Business planning -- South Africa Strategic planning -- South Africa , Seafood industry -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/21604 , vital:29716
- Description: Talhado Fishing Enterprises (Pty) Ltd is a squid fishing company founded in 1988, with sea and land based freezing facilities. Operating from the East coast situated in the Port Elizabeth harbour, the company processes and packages its caught and bought out product for sales to its export customers situated in Spain and Italy. The company is privately owned, 38.8 percent owned by previously disadvantaged persons. This study examines the whether it would be feasible to expand its operations into the USA, namely into the California area where a squid fishery exists. The study further centres around the company’s existing markets, namely Spain and Italy, to establish whether demand exists to purchase this Californian squid specie. The reason for the study is that due to legislative and political issues growth in the squid industry in South Africa is limited. It is therefore considered pertinent to source further supply of product in order to expand its business. The aim of the study is establish whether it is feasible to expand the company’s operations internationally and does the outcome of this initial study warrant the development of an in depth business plan. In order to achieve these objectives the following approach was followed: A comprehensive literature study was conducted with regard to the industry internationally and locally; Interviews was conducted with independent experts such as attorneys and industry role players situated in California; Potential sellers of businesses were sourced in the California and interviews were arranged with these role players; The response to the interviews was measured against the literature study conducted and financial statements supplied.
- Full Text:
- Date Issued: 2009
- Authors: Botha, Gerald
- Date: 2009
- Subjects: Business planning -- South Africa Strategic planning -- South Africa , Seafood industry -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/21604 , vital:29716
- Description: Talhado Fishing Enterprises (Pty) Ltd is a squid fishing company founded in 1988, with sea and land based freezing facilities. Operating from the East coast situated in the Port Elizabeth harbour, the company processes and packages its caught and bought out product for sales to its export customers situated in Spain and Italy. The company is privately owned, 38.8 percent owned by previously disadvantaged persons. This study examines the whether it would be feasible to expand its operations into the USA, namely into the California area where a squid fishery exists. The study further centres around the company’s existing markets, namely Spain and Italy, to establish whether demand exists to purchase this Californian squid specie. The reason for the study is that due to legislative and political issues growth in the squid industry in South Africa is limited. It is therefore considered pertinent to source further supply of product in order to expand its business. The aim of the study is establish whether it is feasible to expand the company’s operations internationally and does the outcome of this initial study warrant the development of an in depth business plan. In order to achieve these objectives the following approach was followed: A comprehensive literature study was conducted with regard to the industry internationally and locally; Interviews was conducted with independent experts such as attorneys and industry role players situated in California; Potential sellers of businesses were sourced in the California and interviews were arranged with these role players; The response to the interviews was measured against the literature study conducted and financial statements supplied.
- Full Text:
- Date Issued: 2009
Economic impact of social capital in the previously disadvantaged communities of the Nelson Mandela Metropolitan
- Authors: Mabhengeza, Thukela
- Date: 2009
- Subjects: Economic development -- South Africa -- Nelson Mandela Bay Municipality Business enterprises -- South Africa -- Nelson Mandela Bay Municipality , Small business -- South Africa -- Nelson Mandela Bay Municipality
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/33408 , vital:32762
- Description: Faced with unemployment crisis, the creation of jobs and stimulation of economic growth becomes an important issue that needs to be urgently addressed in South Africa. The informal sector plays an important economic function in the South African economy and thus contributes to the country’s economic growth. The informal sector is dominated by people from previously disadvantaged communities. The main reason most of these township businesses are created is self-employment and poverty alleviation. The study will demonstrate the usefulness of and economic role played by social capital in the Port Elizabeth townships. Furthermore, the study will further prove that balancing is very important and that too much or too little of any given form of social capital is counterproductive. In recent years Port Elizabeth townships have been flooded by Somali traders. The informal sector is dominated by Somali traders. Social networks can affect business and economic performances. Social networks enable Somali traders to succeed where Xhosa traders have failed. The Somali traders are succeeding because they are emphasizing both bonding and bridging social capital. Xhosa traders are failing because they are placing too much emphasis on bonding social capital. Chapter Two has focused on the literature review and theory of social capital. In Chapter Three the research methodology was provided. Chapter four has focused on the report on empirical findings. Finally Chapter Five has focused on the implications of the findings and provide the summary, conclusion and recommendations.
- Full Text:
- Date Issued: 2009
- Authors: Mabhengeza, Thukela
- Date: 2009
- Subjects: Economic development -- South Africa -- Nelson Mandela Bay Municipality Business enterprises -- South Africa -- Nelson Mandela Bay Municipality , Small business -- South Africa -- Nelson Mandela Bay Municipality
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/33408 , vital:32762
- Description: Faced with unemployment crisis, the creation of jobs and stimulation of economic growth becomes an important issue that needs to be urgently addressed in South Africa. The informal sector plays an important economic function in the South African economy and thus contributes to the country’s economic growth. The informal sector is dominated by people from previously disadvantaged communities. The main reason most of these township businesses are created is self-employment and poverty alleviation. The study will demonstrate the usefulness of and economic role played by social capital in the Port Elizabeth townships. Furthermore, the study will further prove that balancing is very important and that too much or too little of any given form of social capital is counterproductive. In recent years Port Elizabeth townships have been flooded by Somali traders. The informal sector is dominated by Somali traders. Social networks can affect business and economic performances. Social networks enable Somali traders to succeed where Xhosa traders have failed. The Somali traders are succeeding because they are emphasizing both bonding and bridging social capital. Xhosa traders are failing because they are placing too much emphasis on bonding social capital. Chapter Two has focused on the literature review and theory of social capital. In Chapter Three the research methodology was provided. Chapter four has focused on the report on empirical findings. Finally Chapter Five has focused on the implications of the findings and provide the summary, conclusion and recommendations.
- Full Text:
- Date Issued: 2009
An investigation into the organisational attributes of an employer of choice: a South African automotive industry perspective
- Authors: Poonoosamy, Sareesha
- Date: 2013
- Subjects: Corporate image -- South Africa , Employee motivation -- South Africa , Automobile industry and trade -- South Africa , Personnel management -- South Africa , Branding (Marketing) -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/21615 , vital:29717
- Description: The automotive industry in South Africa is now more than ever before, facing a new era of intense international competition and as a means to survive; organisations are continuously searching for ways to increase their competitiveness. To this end, recent approaches have focussed on the role that people perform in bringing about competitive advantage and has resulted in greater emphasis being placed on the attraction as well as retention of the right people to achieve organisational success. However, developing trends such as changes in the supply of workers, expectations of new generations and a more diverse population have pressurised organisations to institutionalise a dynamic solution. This has placed greater imperative on becoming an employer of choice - those organisations that can differentiate their human resource practices from the competition in order to attract, develop and retain the people they need. The research problem that was addressed in this study is to identify and investigate the organisational attributes of an employer of choice. A comprehensive literature review was executed to review the various definitions, trends impacting as well as the significance of the status - employer of choice. Furthermore strategies for becoming an employer of choice were evaluated and prominent employer of choice attributes identified from the literature. The researcher has also found that a significant number of authors have suggested employer branding as a key strategy in the effort to become an employer of choice. The concept of employer branding was therefore extensively explored in this study. An empirical study was conducted after the appropriate measuring instrument was developed. The purpose of the measuring instrument was to validate the literature findings, identify the rank importance of the identified attributes and to evaluate the extent to which these factors are provided for in the organisation. A sample consisting of 110 employees were selected to participate in the survey via a random sampling method and a response rate of 89% or 98 employees was obtained. The major findings indicated that the sample group agreed that the prominent attributes in literature are important attributes of an employer of choice. Overall the majority of the sample group does not regard the organisation as an employer of choice and while some of the attributes were present in the organisation, others had serious shortcomings. The literature findings together with the empirical study findings resulted in the development of a strategic model to serve as a guide in determining the initiatives the organisation should embark upon to become an employer of choice.
- Full Text:
- Date Issued: 2013
- Authors: Poonoosamy, Sareesha
- Date: 2013
- Subjects: Corporate image -- South Africa , Employee motivation -- South Africa , Automobile industry and trade -- South Africa , Personnel management -- South Africa , Branding (Marketing) -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/21615 , vital:29717
- Description: The automotive industry in South Africa is now more than ever before, facing a new era of intense international competition and as a means to survive; organisations are continuously searching for ways to increase their competitiveness. To this end, recent approaches have focussed on the role that people perform in bringing about competitive advantage and has resulted in greater emphasis being placed on the attraction as well as retention of the right people to achieve organisational success. However, developing trends such as changes in the supply of workers, expectations of new generations and a more diverse population have pressurised organisations to institutionalise a dynamic solution. This has placed greater imperative on becoming an employer of choice - those organisations that can differentiate their human resource practices from the competition in order to attract, develop and retain the people they need. The research problem that was addressed in this study is to identify and investigate the organisational attributes of an employer of choice. A comprehensive literature review was executed to review the various definitions, trends impacting as well as the significance of the status - employer of choice. Furthermore strategies for becoming an employer of choice were evaluated and prominent employer of choice attributes identified from the literature. The researcher has also found that a significant number of authors have suggested employer branding as a key strategy in the effort to become an employer of choice. The concept of employer branding was therefore extensively explored in this study. An empirical study was conducted after the appropriate measuring instrument was developed. The purpose of the measuring instrument was to validate the literature findings, identify the rank importance of the identified attributes and to evaluate the extent to which these factors are provided for in the organisation. A sample consisting of 110 employees were selected to participate in the survey via a random sampling method and a response rate of 89% or 98 employees was obtained. The major findings indicated that the sample group agreed that the prominent attributes in literature are important attributes of an employer of choice. Overall the majority of the sample group does not regard the organisation as an employer of choice and while some of the attributes were present in the organisation, others had serious shortcomings. The literature findings together with the empirical study findings resulted in the development of a strategic model to serve as a guide in determining the initiatives the organisation should embark upon to become an employer of choice.
- Full Text:
- Date Issued: 2013
The impact of diversity and organisational culture on effective strategy implementation in a higher education institution
- Authors: Strydom, Kariena
- Date: 2013
- Subjects: Diversity in the workplace -- South Africa Corporate culture -- South Africa , Organizational behavior -- South Africa Business anthropology Education, Higher -- South Africa
- Language: English
- Type: Thesis , Doctoral , DBA
- Identifier: http://hdl.handle.net/10948/21691 , vital:29734
- Description: Diversity should be included in an organisational culture and be aligned with the corporate strategy. South African institutions face diversity and multiculturalism challenges which affect their operation and strategies. Managers in South Africa regard organisational culture as a very useful tool to manage their diverse workforce. Against this background, the primary objective of this study was to investigate and analyse how workforce diversity and organisational culture impact on strategy implementation at a higher education institution, namely Walter Sisulu University (WSU). The study identified dimensions of diversity and organisational culture and strategy implementation from theoretical models supporting the study. A hypothetical model portraying these factors was constructed, displaying each factor and their relationship with strategy implementation. Furthermore, the relationship between strategy implementation and strategic outcomes was indicated. Given the nature of the problem statement and the research objectives presented in this study, the positivistic research paradigm was adopted. Self-administered questionnaires were distributed to executive and senior management, senior academic and senior support staff at WSU. In total, 266 usable questionnaires were returned. The data obtained from these questionnaires were subjected to both descriptive and inferential statistical analyses. Structural equation modeling (SEM) was used as the key statistical analysis tool. As the hypothetical model did not load onto SEM in total, it was re-specified into four sub-models. Each sub-model was subjected to SEM to test the hypothetical model and to indicate the significance of the relationships hypothesised between the various independent, mediating and dependent variables. Eight statistically significant relationships were identified in the study. The factors identified as having a statistically significant relationship with organisational culture included the following: degree of flexibility, degree of teamwork, task directiveness, degree of formalisation, leadership styles and decision making. In addition, a statistically significant relationship was found between organisational culture and strategy implementation. Furthermore the findings indicated a statistically significant relationship between strategy implementation and strategic outcomes in a higher education institution. There was no statistically significant relationship found between diversity and strategy implementation. This finding is contrary to empirical evidence by various other researchers. The study makes a contribution to multicultural higher education institutions by highlighting the crucial role of organisational culture in effective strategy implementation. It was clear from the results of the study that the nurturing of human capital is critical if higher education institutions wish to successfully aligning culture with strategy implementation. This study provided constructive and very practical guidelines to higher education institutions to ensure effective alignment of culture with strategy implementation and so enhance local and global competitiveness and long term sustainability. University councils throughout South Africa can apply the findings of this study in their respective institutions to support effective strategy execution.
- Full Text:
- Date Issued: 2013
- Authors: Strydom, Kariena
- Date: 2013
- Subjects: Diversity in the workplace -- South Africa Corporate culture -- South Africa , Organizational behavior -- South Africa Business anthropology Education, Higher -- South Africa
- Language: English
- Type: Thesis , Doctoral , DBA
- Identifier: http://hdl.handle.net/10948/21691 , vital:29734
- Description: Diversity should be included in an organisational culture and be aligned with the corporate strategy. South African institutions face diversity and multiculturalism challenges which affect their operation and strategies. Managers in South Africa regard organisational culture as a very useful tool to manage their diverse workforce. Against this background, the primary objective of this study was to investigate and analyse how workforce diversity and organisational culture impact on strategy implementation at a higher education institution, namely Walter Sisulu University (WSU). The study identified dimensions of diversity and organisational culture and strategy implementation from theoretical models supporting the study. A hypothetical model portraying these factors was constructed, displaying each factor and their relationship with strategy implementation. Furthermore, the relationship between strategy implementation and strategic outcomes was indicated. Given the nature of the problem statement and the research objectives presented in this study, the positivistic research paradigm was adopted. Self-administered questionnaires were distributed to executive and senior management, senior academic and senior support staff at WSU. In total, 266 usable questionnaires were returned. The data obtained from these questionnaires were subjected to both descriptive and inferential statistical analyses. Structural equation modeling (SEM) was used as the key statistical analysis tool. As the hypothetical model did not load onto SEM in total, it was re-specified into four sub-models. Each sub-model was subjected to SEM to test the hypothetical model and to indicate the significance of the relationships hypothesised between the various independent, mediating and dependent variables. Eight statistically significant relationships were identified in the study. The factors identified as having a statistically significant relationship with organisational culture included the following: degree of flexibility, degree of teamwork, task directiveness, degree of formalisation, leadership styles and decision making. In addition, a statistically significant relationship was found between organisational culture and strategy implementation. Furthermore the findings indicated a statistically significant relationship between strategy implementation and strategic outcomes in a higher education institution. There was no statistically significant relationship found between diversity and strategy implementation. This finding is contrary to empirical evidence by various other researchers. The study makes a contribution to multicultural higher education institutions by highlighting the crucial role of organisational culture in effective strategy implementation. It was clear from the results of the study that the nurturing of human capital is critical if higher education institutions wish to successfully aligning culture with strategy implementation. This study provided constructive and very practical guidelines to higher education institutions to ensure effective alignment of culture with strategy implementation and so enhance local and global competitiveness and long term sustainability. University councils throughout South Africa can apply the findings of this study in their respective institutions to support effective strategy execution.
- Full Text:
- Date Issued: 2013
The viability of introducing radio frequency identification to the South African truck tyre market: a cross-sectional study
- Authors: Francis, Merwin
- Date: 2013
- Subjects: Business logistics -- South Africa Radio frequency identification systems , Inventory control -- South Africa Product life cycle
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/21678 , vital:29732
- Description: Radio Frequency Identification (RFID) is revolutionizing business practices across industries worldwide as means for its commercial application continue to be developed. It is surpassing barcoding as the preferred means of product identification due to its’ ability to identify goods at item-level as opposed to batch- or type identification, and with no line-of-sight requirements for item detection. Although many industries have successfully employed the technology and are reaping the rewards, RFID’s adoption in the truck tyre industry is still in its infant stage. A small number of documented cases discuss the limited roll-out and testing of RFID effectiveness in satisfying the demands and expectations associated with this specific application. This study is aimed at evaluating the viability of introducing RFID to the South African market. The market readiness is reflected in the perceptions of Continental Tyre South Africa’s (CTSA’s) customers regarding the perceived benefits of RFID. More importantly, it is revealed in how it affects customers’ buying behaviour and, by implication, the impact on CTSA’s sales. The results of the study also reveal critical aspects unique to the South African truck tyre market which could potentially be addressed through the introduction of RFID. These aspects form the basis of the conclusions and recommendations for future actions by CTSA.
- Full Text:
- Date Issued: 2013
- Authors: Francis, Merwin
- Date: 2013
- Subjects: Business logistics -- South Africa Radio frequency identification systems , Inventory control -- South Africa Product life cycle
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/21678 , vital:29732
- Description: Radio Frequency Identification (RFID) is revolutionizing business practices across industries worldwide as means for its commercial application continue to be developed. It is surpassing barcoding as the preferred means of product identification due to its’ ability to identify goods at item-level as opposed to batch- or type identification, and with no line-of-sight requirements for item detection. Although many industries have successfully employed the technology and are reaping the rewards, RFID’s adoption in the truck tyre industry is still in its infant stage. A small number of documented cases discuss the limited roll-out and testing of RFID effectiveness in satisfying the demands and expectations associated with this specific application. This study is aimed at evaluating the viability of introducing RFID to the South African market. The market readiness is reflected in the perceptions of Continental Tyre South Africa’s (CTSA’s) customers regarding the perceived benefits of RFID. More importantly, it is revealed in how it affects customers’ buying behaviour and, by implication, the impact on CTSA’s sales. The results of the study also reveal critical aspects unique to the South African truck tyre market which could potentially be addressed through the introduction of RFID. These aspects form the basis of the conclusions and recommendations for future actions by CTSA.
- Full Text:
- Date Issued: 2013
A critical analysis of the income tax implications of loan account funding in the small and medium-sized enterprises (SMEs) environment
- Authors: Van Zyl, Gideon Pieter
- Date: 2017
- Subjects: Income tax -- South Africa Small business -- Taxation -- South Africa , Debt -- Management Small business -- Finance -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21230 , vital:29459
- Description: The global economy is still recovering from the effects of the sub-prime crisis. The economic downturn has created international tax policies that seem to encourage debt funding. Some commentators are of the view that debt and equity should have a uniform tax treatment. South Africa has not escaped the aftermath of the economic meltdown and had three credit downgrades since the second half of 2009. The first objective of this treatise was to determine whether loan funding still has a role to play in a SME environment. This was considered in the context of interest-free or low-interest rate loans advanced by companies to shareholders or other connected persons and interest-bearing loans due by companies that in substance clearly have equity features. The primary enquiry pertaining to debit loans is whether the debt arose by virtue of any share held in the company. It is submitted that a causal connection is required between any share in that company and the advance made. Where a company parts with funds for no quid pro quo a deemed dividend in specie is triggered. Conversely, where a loan was made on commercial grounds the company will not be in breach, even if the loan is interest-free. A loan that lacks a reasonable redemption period is more akin to equity and to this extent a deemed dividend will be triggered where a loan owing by a company to a shareholder or other connected person is not redeemable within 30 years. There is ambiguity with regards to the inception of the 30-year period for pre-existing loan agreements. Taking the contra fiscum rule into account, it is submitted that the 30-year period should only commence from the effective date due to the impracticalities involved and because the concept of an ‘instrument’ did not previously exist. It is submitted that shareholder and other connected person loans are not by default equity, to the extent that the transaction is on commercial grounds and in substance a loan. It is further submitted that loan funding still has a role to play in a SME environment and that South Africa has no need for uniform tax rules pertaining to debt and equity, due to the anti-avoidance provisions highlighted above. The poor state of the local economy prompted Treasury to introduce new debt relief rules to assist distressed debtors. The second objective of this treatise was to analyse whether the new rules will provide tangible relief to distressed debtors as this was one of the short comings of the previous system. It is submitted that the new ordering rules delay the incurrence of an immediate tax as trading stock held and not disposed of, the base cost of an asset or the balance of an assessed capital loss is first reduced compared to the old rules where it instantly triggered a recoupment or a deemed disposal for CGT purposes. Tangible relief is provided to distressed debtors as a tax debt reduced has no normal tax consequences. This provides an opportunity for companies under business rescue because SARS rank on par with concurrent creditors. As a result, the tax debt reduced is likely to be higher under business rescue than liquidation.
- Full Text:
- Date Issued: 2017
- Authors: Van Zyl, Gideon Pieter
- Date: 2017
- Subjects: Income tax -- South Africa Small business -- Taxation -- South Africa , Debt -- Management Small business -- Finance -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21230 , vital:29459
- Description: The global economy is still recovering from the effects of the sub-prime crisis. The economic downturn has created international tax policies that seem to encourage debt funding. Some commentators are of the view that debt and equity should have a uniform tax treatment. South Africa has not escaped the aftermath of the economic meltdown and had three credit downgrades since the second half of 2009. The first objective of this treatise was to determine whether loan funding still has a role to play in a SME environment. This was considered in the context of interest-free or low-interest rate loans advanced by companies to shareholders or other connected persons and interest-bearing loans due by companies that in substance clearly have equity features. The primary enquiry pertaining to debit loans is whether the debt arose by virtue of any share held in the company. It is submitted that a causal connection is required between any share in that company and the advance made. Where a company parts with funds for no quid pro quo a deemed dividend in specie is triggered. Conversely, where a loan was made on commercial grounds the company will not be in breach, even if the loan is interest-free. A loan that lacks a reasonable redemption period is more akin to equity and to this extent a deemed dividend will be triggered where a loan owing by a company to a shareholder or other connected person is not redeemable within 30 years. There is ambiguity with regards to the inception of the 30-year period for pre-existing loan agreements. Taking the contra fiscum rule into account, it is submitted that the 30-year period should only commence from the effective date due to the impracticalities involved and because the concept of an ‘instrument’ did not previously exist. It is submitted that shareholder and other connected person loans are not by default equity, to the extent that the transaction is on commercial grounds and in substance a loan. It is further submitted that loan funding still has a role to play in a SME environment and that South Africa has no need for uniform tax rules pertaining to debt and equity, due to the anti-avoidance provisions highlighted above. The poor state of the local economy prompted Treasury to introduce new debt relief rules to assist distressed debtors. The second objective of this treatise was to analyse whether the new rules will provide tangible relief to distressed debtors as this was one of the short comings of the previous system. It is submitted that the new ordering rules delay the incurrence of an immediate tax as trading stock held and not disposed of, the base cost of an asset or the balance of an assessed capital loss is first reduced compared to the old rules where it instantly triggered a recoupment or a deemed disposal for CGT purposes. Tangible relief is provided to distressed debtors as a tax debt reduced has no normal tax consequences. This provides an opportunity for companies under business rescue because SARS rank on par with concurrent creditors. As a result, the tax debt reduced is likely to be higher under business rescue than liquidation.
- Full Text:
- Date Issued: 2017
Self-determined development practices for a marginalised San community of Tsumkwe East in Otjozondjupa Region, Namibia
- Authors: Chingwe, Shuvai
- Date: 2017
- Subjects: San (African people) -- Namibia San (African people) -- Namibia -- Social conditions , San (African people) -- Namibia -- Politics and government Indigenous peoples -- Namibia
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/33239 , vital:32597
- Description: This study was an exploration of self-determined development practices as a panacea for poverty reduction in the San communities. The main aim of this study was to propose possible strategies for eliminating the marginalisation of San in order to reduce poverty. This study was guided by an Indigenous research paradigm. This study used an Indigenous research methodology because it ensures that research on Indigenous issues is carried out in a more respectful, ethical, correct, sympathetic, useful and beneficial fashion seen from the point of Indigenous people. Nine out of thirty-six villages in Tsumkwe East participated in this study. Data collection was done through key informant interviews and conversational methods namely talking circles and storying. The findings of this study reveal that the marginalisation of the Ju/’hoansi San of Nyae Nyae and other San communities is closely related to their loss of ancestral land during the colonial and post-colonial era. Although the Ju/’hoansi San have fought to maintain their ancestral lands, hunting which is their main livelihood has been restricted by government regulation. The restriction on their hunting and gathering culture has been the major contribution to their marginalisation as they can no longer fend for themselves as their forefathers used to do. Despite a multitude of factors militating against the self-determination of San communities, the Ju/’hoansi San have managed to express their voice through a remnant of their hunting and gathering culture. This study also reveals that there are two important actors in Nyae Nyae namely the government of the Republic of Namibia and the Nyae Nyae Conservancy. Nyae Nyae Conservancy is a community based natural resource management organisation which has taken a participatory developmental approach to the development of Tsumkwe East. The government has taken more of a welfare approach. Although the mainstream has labelled San people lazy, uneducated, backward and uncivilised, the success of the Nyae Nyae Conservancy which is managed by the Ju/’hoansi San is a testimony to the contrary. This study reveals that the government has failed to deliver on its policy of meeting all the welfare needs of the Ju/’hoansi San but the conservancy has risen to be a relevant organisation meeting the needs of the community whilst respecting their culture and identity as a hunting and gathering community. This study concludes that self-determined development practices maybe a panacea for the development of San communities. This can be made possible by supporting the San’s hunting and gathering livelihoods, respecting their culture, securing their land and resource rights, through long-term and consistent capacity building and supporting a culturally relevant education system.
- Full Text:
- Date Issued: 2017
- Authors: Chingwe, Shuvai
- Date: 2017
- Subjects: San (African people) -- Namibia San (African people) -- Namibia -- Social conditions , San (African people) -- Namibia -- Politics and government Indigenous peoples -- Namibia
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/33239 , vital:32597
- Description: This study was an exploration of self-determined development practices as a panacea for poverty reduction in the San communities. The main aim of this study was to propose possible strategies for eliminating the marginalisation of San in order to reduce poverty. This study was guided by an Indigenous research paradigm. This study used an Indigenous research methodology because it ensures that research on Indigenous issues is carried out in a more respectful, ethical, correct, sympathetic, useful and beneficial fashion seen from the point of Indigenous people. Nine out of thirty-six villages in Tsumkwe East participated in this study. Data collection was done through key informant interviews and conversational methods namely talking circles and storying. The findings of this study reveal that the marginalisation of the Ju/’hoansi San of Nyae Nyae and other San communities is closely related to their loss of ancestral land during the colonial and post-colonial era. Although the Ju/’hoansi San have fought to maintain their ancestral lands, hunting which is their main livelihood has been restricted by government regulation. The restriction on their hunting and gathering culture has been the major contribution to their marginalisation as they can no longer fend for themselves as their forefathers used to do. Despite a multitude of factors militating against the self-determination of San communities, the Ju/’hoansi San have managed to express their voice through a remnant of their hunting and gathering culture. This study also reveals that there are two important actors in Nyae Nyae namely the government of the Republic of Namibia and the Nyae Nyae Conservancy. Nyae Nyae Conservancy is a community based natural resource management organisation which has taken a participatory developmental approach to the development of Tsumkwe East. The government has taken more of a welfare approach. Although the mainstream has labelled San people lazy, uneducated, backward and uncivilised, the success of the Nyae Nyae Conservancy which is managed by the Ju/’hoansi San is a testimony to the contrary. This study reveals that the government has failed to deliver on its policy of meeting all the welfare needs of the Ju/’hoansi San but the conservancy has risen to be a relevant organisation meeting the needs of the community whilst respecting their culture and identity as a hunting and gathering community. This study concludes that self-determined development practices maybe a panacea for the development of San communities. This can be made possible by supporting the San’s hunting and gathering livelihoods, respecting their culture, securing their land and resource rights, through long-term and consistent capacity building and supporting a culturally relevant education system.
- Full Text:
- Date Issued: 2017
A common currency for countries within the economic community of West African states
- Authors: Djessou, Oze Marie Pascale
- Date: 2018
- Subjects: Economic Community of West African States , Africa, West -- Economic integration , Africa -- Economic conditions
- Language: English
- Type: Thesis , Masters , MPhil
- Identifier: http://hdl.handle.net/10948/22027 , vital:29814
- Description: While the West African sub-region has progressed in its efforts to achieve sustainable development, more intensive efforts are needed to address its developmental constraints. Among these constraints, the fragmentation of the sub-continent into small and landlocked countries remain one of the structural challenges to be faced. For this reason, strengthening regional co-operation and economic integration is a significant part in the improvement of the region’s economic performance. Monetary integration, which involves the use of a common currency within the area, is part of the process of economic integration. This study reflects upon the difficulties experienced by countries within the Economic Community of West African States (ECOWAS) without a common currency to facilitate economic growth and development. The study adopted a descriptive methodology and embarked on a thorough analysis of recent and relevant secondary sources. This was done in order to determine the expected effects of a common currency in the community, as well as to evaluate the viability of a single currency in the area. The findings indicate that there are potential gains expected from the establishment of a common currency in the relevant community of countries. These gains are contingent upon the meeting of a number of preconditions. These conditions include, inter alia, the need for a multidimensional approach to regionalism, the sustainability of the fiscal policy framework in the region and a greater convergence of the ECOWAS economies.
- Full Text:
- Date Issued: 2018
- Authors: Djessou, Oze Marie Pascale
- Date: 2018
- Subjects: Economic Community of West African States , Africa, West -- Economic integration , Africa -- Economic conditions
- Language: English
- Type: Thesis , Masters , MPhil
- Identifier: http://hdl.handle.net/10948/22027 , vital:29814
- Description: While the West African sub-region has progressed in its efforts to achieve sustainable development, more intensive efforts are needed to address its developmental constraints. Among these constraints, the fragmentation of the sub-continent into small and landlocked countries remain one of the structural challenges to be faced. For this reason, strengthening regional co-operation and economic integration is a significant part in the improvement of the region’s economic performance. Monetary integration, which involves the use of a common currency within the area, is part of the process of economic integration. This study reflects upon the difficulties experienced by countries within the Economic Community of West African States (ECOWAS) without a common currency to facilitate economic growth and development. The study adopted a descriptive methodology and embarked on a thorough analysis of recent and relevant secondary sources. This was done in order to determine the expected effects of a common currency in the community, as well as to evaluate the viability of a single currency in the area. The findings indicate that there are potential gains expected from the establishment of a common currency in the relevant community of countries. These gains are contingent upon the meeting of a number of preconditions. These conditions include, inter alia, the need for a multidimensional approach to regionalism, the sustainability of the fiscal policy framework in the region and a greater convergence of the ECOWAS economies.
- Full Text:
- Date Issued: 2018
A comparative analysis of the determinants of South Africa bilateral trade flows with the European Union-Southern African development community economic partnership agreement and trade development and cooperation agreement
- Authors: Mhaka, Simbarashe
- Date: 2018
- Subjects: South Africa -- Economic integration , Africa, Southern -- Economic integration , Southern African Customs Union
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/31875 , vital:31857
- Description: This research dissertation presents the impact of economic size, market size and exchange rate on South Africa’s trade flows with the European Union under the Trade Development and Cooperation Agreement (TDCA). The Big Five EU members are used to represent the EU trading bloc. The research also examines the effects of economic size, market size and ex-change rate on South African trade flows with members of the Southern African Customs Union and of the European Union in what is called the European Union-Southern African Development Community Economic Partnership Agreement (EU-SADC EPA). The research employs comparative analysis aimed at identifying the differences in the effects of market size, economic size and exchange rate on South Africa’s trade flows with these two trading blocs. The study exploits panel data on international trade of South Africa over the period 2000-’16. A gravity model of trade is used to identify the effect of these three variables on South Africa’s trade flows. The empirical analysis relies on a panel data econometrics framework as an estimation technique for the gravity model of trade between South Africa and the Big Five EU members. This shows the outcomes of the effects of economic size, market size and exchange rate on the trade flows of South Africa in the TDCA. The same technique is applied to estimate the effects of economic size, market size and exchange rate to trade flows of South Africa with the Big Five EU members as well as the other SACU members representing the SADC-EU EPA. In the panel data approach, three models are adopted. These are pooled OLS, fixed effects and random effects that can be estimated. The Hausman tests shows that the random effect is appropriate in the TDCA gravity function and the results indicate a positive relationship be-tween South Africa’s economic/market size and South Africa’s trade flows in the TDCA. In the EU-SADC EPA, the Hausman tests indicated that the fixed effect models are appropriate and the results show a positive relationship between economic size and market size with South Africa’s trade flows in the EU-SADC EPA. However, in the TDCA, the random effect model shows that exchange rate and the trading partner’s market size have a negative outcome on South Africa trade flows. The fixed effect model shows a negative relationship between the exchange rate and South Africa’s trade flows in the EU-SADC EPA. The results also show that it is better for South Africa to trade in the EU-SADC EPA than to remain in the TDCA. This is because the outcomes of economic and market size on South Africa’s trade flows are greater in the EU-SADC EPA than in the TDCA. On the other hand the negative effect of the exchange rate on South Africa’s trade flows is less in the EU-SADC EPA than in the TDCA. The research recommends that policy-makers select trading partners based on the sizes of their markets and economies.
- Full Text:
- Date Issued: 2018
- Authors: Mhaka, Simbarashe
- Date: 2018
- Subjects: South Africa -- Economic integration , Africa, Southern -- Economic integration , Southern African Customs Union
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/31875 , vital:31857
- Description: This research dissertation presents the impact of economic size, market size and exchange rate on South Africa’s trade flows with the European Union under the Trade Development and Cooperation Agreement (TDCA). The Big Five EU members are used to represent the EU trading bloc. The research also examines the effects of economic size, market size and ex-change rate on South African trade flows with members of the Southern African Customs Union and of the European Union in what is called the European Union-Southern African Development Community Economic Partnership Agreement (EU-SADC EPA). The research employs comparative analysis aimed at identifying the differences in the effects of market size, economic size and exchange rate on South Africa’s trade flows with these two trading blocs. The study exploits panel data on international trade of South Africa over the period 2000-’16. A gravity model of trade is used to identify the effect of these three variables on South Africa’s trade flows. The empirical analysis relies on a panel data econometrics framework as an estimation technique for the gravity model of trade between South Africa and the Big Five EU members. This shows the outcomes of the effects of economic size, market size and exchange rate on the trade flows of South Africa in the TDCA. The same technique is applied to estimate the effects of economic size, market size and exchange rate to trade flows of South Africa with the Big Five EU members as well as the other SACU members representing the SADC-EU EPA. In the panel data approach, three models are adopted. These are pooled OLS, fixed effects and random effects that can be estimated. The Hausman tests shows that the random effect is appropriate in the TDCA gravity function and the results indicate a positive relationship be-tween South Africa’s economic/market size and South Africa’s trade flows in the TDCA. In the EU-SADC EPA, the Hausman tests indicated that the fixed effect models are appropriate and the results show a positive relationship between economic size and market size with South Africa’s trade flows in the EU-SADC EPA. However, in the TDCA, the random effect model shows that exchange rate and the trading partner’s market size have a negative outcome on South Africa trade flows. The fixed effect model shows a negative relationship between the exchange rate and South Africa’s trade flows in the EU-SADC EPA. The results also show that it is better for South Africa to trade in the EU-SADC EPA than to remain in the TDCA. This is because the outcomes of economic and market size on South Africa’s trade flows are greater in the EU-SADC EPA than in the TDCA. On the other hand the negative effect of the exchange rate on South Africa’s trade flows is less in the EU-SADC EPA than in the TDCA. The research recommends that policy-makers select trading partners based on the sizes of their markets and economies.
- Full Text:
- Date Issued: 2018
A comparative study of South Africa's vat rate
- Authors: Pieterse, Marli
- Date: 2018
- Subjects: Value-added tax -- South Africa , Value-added tax -- Law and legislation -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/23049 , vital:30401
- Description: This treatise compared South Africa's VAT rate to the VAT rate trends of other developing counties (such as Brazil and India), as well as international VAT rate developments. Brazil introduced VAT in 1965 and currently has a multi-dimensional VAT rate system consists of five types of VAT, each type of taxing consumers a t different rate depending on the type of product, the municipality or the consumer's turnover. Brazil's average VAT rate is currently 19%. India moved from an origin-based VAT rate system to a GST rate system in 2017. Their GST system levies VAT on a federal level. as well as a state level and on all interstate transactions. India's GST rates varies depending on the luxurious nature of the supply and their average GST rate is currently 15%. South Africa VAT in 1991 and it comprises of a single-rate VAT system where goods and services of vendors are taxed at 14%, unless the specific goods or services fall under the list of exepted or zero-rated items. South Africa's VAT rate remained unchanged since 1993. Per the research it was noted that despite facing similar political, economical and social dilemmas, developing countries such as India and Brazil changed their VAT rates numerous time since its inception, where South Africa only increased their VAT rate once. Brazil and India furthermore have higher average VAT rates than South Africa, despite correlation with the respective poverty levels indicating otherwise.
- Full Text: false
- Date Issued: 2018
- Authors: Pieterse, Marli
- Date: 2018
- Subjects: Value-added tax -- South Africa , Value-added tax -- Law and legislation -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/23049 , vital:30401
- Description: This treatise compared South Africa's VAT rate to the VAT rate trends of other developing counties (such as Brazil and India), as well as international VAT rate developments. Brazil introduced VAT in 1965 and currently has a multi-dimensional VAT rate system consists of five types of VAT, each type of taxing consumers a t different rate depending on the type of product, the municipality or the consumer's turnover. Brazil's average VAT rate is currently 19%. India moved from an origin-based VAT rate system to a GST rate system in 2017. Their GST system levies VAT on a federal level. as well as a state level and on all interstate transactions. India's GST rates varies depending on the luxurious nature of the supply and their average GST rate is currently 15%. South Africa VAT in 1991 and it comprises of a single-rate VAT system where goods and services of vendors are taxed at 14%, unless the specific goods or services fall under the list of exepted or zero-rated items. South Africa's VAT rate remained unchanged since 1993. Per the research it was noted that despite facing similar political, economical and social dilemmas, developing countries such as India and Brazil changed their VAT rates numerous time since its inception, where South Africa only increased their VAT rate once. Brazil and India furthermore have higher average VAT rates than South Africa, despite correlation with the respective poverty levels indicating otherwise.
- Full Text: false
- Date Issued: 2018
A critical analysis of organisational justice in the South African financial service industry
- Authors: Mrwebi, Viwe
- Date: 2018
- Subjects: Organizational behavior , Financial services industry -- South Africa -- Management Intrinsic motivation Employee retention Labor turnover
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/33065 , vital:32513
- Description: Organisational justice has captured the interest of scholars in recent years since it is associated with the perceptions and reactions of an individual, to the presence of fairness in an organisation. It thus captures what an individual feel or evaluates to be, morally correct rather than viewing it to be something prescriptive. This study was aimed at investigating the extent of organisational justice on organisational citizenship behaviour, ethical behaviour and employee retention in the South African financial services industry. A hypothetical model and measuring instrument was developed in order to investigate factors that may influence the organisational justice in the financial services industry. Six independent variables (trustworthiness of management, employee engagement, reward system, organisational transparency, two-way communication and organisational climate) were identified as variables that have the potential to influence organisational justice (mediating variable). It was also hypothesised that organisational justice) has the potential to affect the dependent variables (organisational citizenship behaviour, ethical behaviour and employee retention). Furthermore, nine null-hypotheses were developed to test the relationship between independent, mediating and dependent variables. All these variables were clearly defined and operationalised with various items that were obtained from other measuring instruments or self-developed items. A quantitative research approach followed. This study made use of the non-probability sampling technique, specifically convenient and judgemental sampling, as there is no data base of financial services firms available in South Africa. A purposive sample of 800 respondents was drawn from four provinces in South Africa. Factor and regression analyses were used to test the significance of the relationship between the various independent and dependent variables. The mediating variable of organisational justice was viewed by respondents as a two-dimensional construct, namely procedural-interactional justice and distributive justice. Consequently, intrinsic rewards, extrinsic rewards, organisational transparency and organisational climate were identified as independent variables that could have an impact on the procedural-interactional justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between trustworthiness of management and employee engagement and procedural-interactional justice. The independent variables, trustworthiness of management, extrinsic rewards and organisational climate, could have an impact on distributive justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between employee engagement, intrinsic rewards, organisational transparency and distributive justice. The findings of this study have contributed to the body of knowledge in the financial services literature in South Africa, by developing a theoretical model and a measuring instrument of organisational justice in the financial services industry. The antecedents of organisational justice in the financial services industry are not well documented in literature and findings of this study could thus contribute towards closing this gap in literature. The findings of this study could also inform policy formulation to assist with the implementation of organisational justice programmes in the financial services industry. This study provided useful and very practical guidelines to organisations in order to ensure the effective strategising and management of OJ that could enhance their local and global competitiveness and long-term survival.
- Full Text:
- Date Issued: 2018
- Authors: Mrwebi, Viwe
- Date: 2018
- Subjects: Organizational behavior , Financial services industry -- South Africa -- Management Intrinsic motivation Employee retention Labor turnover
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/33065 , vital:32513
- Description: Organisational justice has captured the interest of scholars in recent years since it is associated with the perceptions and reactions of an individual, to the presence of fairness in an organisation. It thus captures what an individual feel or evaluates to be, morally correct rather than viewing it to be something prescriptive. This study was aimed at investigating the extent of organisational justice on organisational citizenship behaviour, ethical behaviour and employee retention in the South African financial services industry. A hypothetical model and measuring instrument was developed in order to investigate factors that may influence the organisational justice in the financial services industry. Six independent variables (trustworthiness of management, employee engagement, reward system, organisational transparency, two-way communication and organisational climate) were identified as variables that have the potential to influence organisational justice (mediating variable). It was also hypothesised that organisational justice) has the potential to affect the dependent variables (organisational citizenship behaviour, ethical behaviour and employee retention). Furthermore, nine null-hypotheses were developed to test the relationship between independent, mediating and dependent variables. All these variables were clearly defined and operationalised with various items that were obtained from other measuring instruments or self-developed items. A quantitative research approach followed. This study made use of the non-probability sampling technique, specifically convenient and judgemental sampling, as there is no data base of financial services firms available in South Africa. A purposive sample of 800 respondents was drawn from four provinces in South Africa. Factor and regression analyses were used to test the significance of the relationship between the various independent and dependent variables. The mediating variable of organisational justice was viewed by respondents as a two-dimensional construct, namely procedural-interactional justice and distributive justice. Consequently, intrinsic rewards, extrinsic rewards, organisational transparency and organisational climate were identified as independent variables that could have an impact on the procedural-interactional justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between trustworthiness of management and employee engagement and procedural-interactional justice. The independent variables, trustworthiness of management, extrinsic rewards and organisational climate, could have an impact on distributive justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between employee engagement, intrinsic rewards, organisational transparency and distributive justice. The findings of this study have contributed to the body of knowledge in the financial services literature in South Africa, by developing a theoretical model and a measuring instrument of organisational justice in the financial services industry. The antecedents of organisational justice in the financial services industry are not well documented in literature and findings of this study could thus contribute towards closing this gap in literature. The findings of this study could also inform policy formulation to assist with the implementation of organisational justice programmes in the financial services industry. This study provided useful and very practical guidelines to organisations in order to ensure the effective strategising and management of OJ that could enhance their local and global competitiveness and long-term survival.
- Full Text:
- Date Issued: 2018
A critical analysis of the South African Revenue Service (SARS) dispute resolution process
- Authors: Olivier, Carl Hendré
- Date: 2018
- Subjects: South African Revenue Service , Conflict management Civil procedure -- Trials, litigation, etc Dispute resolution (Law) -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/23011 , vital:30294
- Description: The SARS dispute resolution process was developed to ensure disputes are resolved in a constitutional manner (i.e. fair, accountable and efficient). The aim of this study was to investigate whether the dispute resolution process adheres to the constitutional requirements as required in terms of section 195 of the Constitution. The study summarised the rules of the dispute process in the various stages (i.e. assessment / discovery stage, objection stage, appeal stage and the litigation stage). The litigation stage was considered to be out of the scope for the study. Using the summary, the significant processes were identified based on set criteria for detailed analysis. The significant processes identified were:Prescribed form and manner, date of delivery and objection against an assessment and extension of time periods, Reasons for assessment, Appeal against rejection of an objection Each of the significant processes was analysed in detail by considering the treatment of the processes in various cases in the courts. Based on the analysis, the following conclusions were reached on the significant processes:Prescribed form and manner, objection against an assessment and extension of time periods – This process was considered to be flawed since the process does not provide for the SARS to be responsible for clerical or processing errors. It was recommended that the taxpayer should not be bound by the set timelines should the SARS issue an assessment which contains clerical or processing errors. It was also noted that there are no set rules when there is evidence of fraud, misrepresentation or non-disclosure of material facts in the case and it was recommended that set rules be included in the rules and the TAA to address the consequences, prescription period and processes surrounding cases where fraud, misrepresentation or non-disclosure of material facts is present. Reasons for assessment – The process was considered to be adequate, however it was recommended that the process be improved by including a set criteria for the SARS to comply with when providing reasons for an assessment to the taxpayer., Appeal against rejection of an objection – The process was considered to be adequate. Based on the findings, the conclusion was drawn that the dispute resolution process is considered to be adequate and constitutional with some reservations.
- Full Text:
- Date Issued: 2018
- Authors: Olivier, Carl Hendré
- Date: 2018
- Subjects: South African Revenue Service , Conflict management Civil procedure -- Trials, litigation, etc Dispute resolution (Law) -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/23011 , vital:30294
- Description: The SARS dispute resolution process was developed to ensure disputes are resolved in a constitutional manner (i.e. fair, accountable and efficient). The aim of this study was to investigate whether the dispute resolution process adheres to the constitutional requirements as required in terms of section 195 of the Constitution. The study summarised the rules of the dispute process in the various stages (i.e. assessment / discovery stage, objection stage, appeal stage and the litigation stage). The litigation stage was considered to be out of the scope for the study. Using the summary, the significant processes were identified based on set criteria for detailed analysis. The significant processes identified were:Prescribed form and manner, date of delivery and objection against an assessment and extension of time periods, Reasons for assessment, Appeal against rejection of an objection Each of the significant processes was analysed in detail by considering the treatment of the processes in various cases in the courts. Based on the analysis, the following conclusions were reached on the significant processes:Prescribed form and manner, objection against an assessment and extension of time periods – This process was considered to be flawed since the process does not provide for the SARS to be responsible for clerical or processing errors. It was recommended that the taxpayer should not be bound by the set timelines should the SARS issue an assessment which contains clerical or processing errors. It was also noted that there are no set rules when there is evidence of fraud, misrepresentation or non-disclosure of material facts in the case and it was recommended that set rules be included in the rules and the TAA to address the consequences, prescription period and processes surrounding cases where fraud, misrepresentation or non-disclosure of material facts is present. Reasons for assessment – The process was considered to be adequate, however it was recommended that the process be improved by including a set criteria for the SARS to comply with when providing reasons for an assessment to the taxpayer., Appeal against rejection of an objection – The process was considered to be adequate. Based on the findings, the conclusion was drawn that the dispute resolution process is considered to be adequate and constitutional with some reservations.
- Full Text:
- Date Issued: 2018
A critical review of the penalty provisions of the Tax Administration Act
- Authors: Mavundla, Dineo Shaleen
- Date: 2018
- Subjects: South Africa -- Tax Administration Act, 2011 , Tax administration and procedure Taxation -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/31808 , vital:31847
- Description: In previous years SARS faced a challenge of imposing additional taxes and penalties consistently. The Tax Administration Act (TAA) was introduced in order to consolidate the administrative provisions of the various taxation acts and to consistently apply penalty provisions that were previously included in, amongst others, section 75B and 76 of the Income Tax Act and section 60 of the Value Added Tax (VAT) Act. The penalty provisions are contained in chapter 15, 16 and 17 of the TAA. These penalty provisions now apply to all tax types, excluding customs and excise. It could be said that the tax system in South Africa is based on an honesty policy. Taxpayers are expected to submit accurate returns. The main purpose of the penalties is to ensure the accuracy of the returns submitted and to avoid loss to the fiscus. The principle found in ITC 14891 is "a relevant factor in the assessment of a penalty is the loss occasioned to the fiscus.". This study critically analyses the administrative non-compliance penalties contained in chapter 15 and the understatement penalties in chapter 16 of the TAA. This was done through literature and case law (where appropriate), to determine what the legislature intends and to test the provisions against the Constitution and the Promotion of Administrative Justice Act (PAJA). It was found that the introduction of the penalty provisions in the TAA have not completely brought about consistency in the application of the penalties. It was 1 ITC 1489 53 SATC 99 at 108. also found that there were instances where penalty provisions were applied incorrectly, either by the system or by tax officials, which consequently added to taxpayers’ administrative burden. The current study proposes this as an unfair application of the penalty provisions as it deviates from the intention of the legislature.
- Full Text:
- Date Issued: 2018
- Authors: Mavundla, Dineo Shaleen
- Date: 2018
- Subjects: South Africa -- Tax Administration Act, 2011 , Tax administration and procedure Taxation -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/31808 , vital:31847
- Description: In previous years SARS faced a challenge of imposing additional taxes and penalties consistently. The Tax Administration Act (TAA) was introduced in order to consolidate the administrative provisions of the various taxation acts and to consistently apply penalty provisions that were previously included in, amongst others, section 75B and 76 of the Income Tax Act and section 60 of the Value Added Tax (VAT) Act. The penalty provisions are contained in chapter 15, 16 and 17 of the TAA. These penalty provisions now apply to all tax types, excluding customs and excise. It could be said that the tax system in South Africa is based on an honesty policy. Taxpayers are expected to submit accurate returns. The main purpose of the penalties is to ensure the accuracy of the returns submitted and to avoid loss to the fiscus. The principle found in ITC 14891 is "a relevant factor in the assessment of a penalty is the loss occasioned to the fiscus.". This study critically analyses the administrative non-compliance penalties contained in chapter 15 and the understatement penalties in chapter 16 of the TAA. This was done through literature and case law (where appropriate), to determine what the legislature intends and to test the provisions against the Constitution and the Promotion of Administrative Justice Act (PAJA). It was found that the introduction of the penalty provisions in the TAA have not completely brought about consistency in the application of the penalties. It was 1 ITC 1489 53 SATC 99 at 108. also found that there were instances where penalty provisions were applied incorrectly, either by the system or by tax officials, which consequently added to taxpayers’ administrative burden. The current study proposes this as an unfair application of the penalty provisions as it deviates from the intention of the legislature.
- Full Text:
- Date Issued: 2018
A framework for aligning ICT service providers' products and services to the needs of SME customers
- Authors: Mhlongo, Sizwe
- Date: 2018
- Subjects: Small business -- Computer networks , Business enterprises -- information technology Consumer behavior
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/31911 , vital:31861
- Description: Small and medium-sized enterprises (SMEs) have the potential to enhance economic growth and innovation, create jobs, and stimulate competition in the economy. However, SMEs face several challenges that influence their longevity, growth, and success. Information Communication Technology (ICT) adoption has the potential to alleviate some of these challenges faced by SMEs and to enhance their competitiveness. The adoption and use of ICT can bring benefits in terms of increasing their efficiency, innovation, growth and competitive advantages. However, SMEs are currently not taking full advantage of exploiting the potential of ICT products and services. Mostly, SMEs depend on the advice provided by their ICT service providers regarding the best ICT products and services they should adopt due to the lack of in-house ICT skills and capabilities. This treatise investigates the approach and critical success factors for ICT service providers to align their products and services to the needs of SMEs. To evaluate the conceptual framework that was proposed by this study based on the literature review, an empirical study was conducted among the SME respondents within the Gauteng province of South Africa. The questionnaire used for this study collected data to measure the SMEs’ perceptions on the availability, awareness, usage and the value added by the adoption of ICT products and services and the level of the satisfaction of the ICT needs of SMEs. The findings of this study indicate that gaps and misalignments exist between the ICT needs of SMEs and the ICT service providers’ products and services targeted to SMEs. The major discovery from the conducted empirical study revealed that ICT service providers mostly fulfil only the basic level needs of SMEs such as ICT infrastructure needs but do not fully address the higher level needs such as the digital transformation needs of SMEs. In conclusion, this study recommends that it is crucial for ICT services providers to align their products and services to the needs of SMEs in order to successfully target and market to the SME segment.
- Full Text:
- Date Issued: 2018
- Authors: Mhlongo, Sizwe
- Date: 2018
- Subjects: Small business -- Computer networks , Business enterprises -- information technology Consumer behavior
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/31911 , vital:31861
- Description: Small and medium-sized enterprises (SMEs) have the potential to enhance economic growth and innovation, create jobs, and stimulate competition in the economy. However, SMEs face several challenges that influence their longevity, growth, and success. Information Communication Technology (ICT) adoption has the potential to alleviate some of these challenges faced by SMEs and to enhance their competitiveness. The adoption and use of ICT can bring benefits in terms of increasing their efficiency, innovation, growth and competitive advantages. However, SMEs are currently not taking full advantage of exploiting the potential of ICT products and services. Mostly, SMEs depend on the advice provided by their ICT service providers regarding the best ICT products and services they should adopt due to the lack of in-house ICT skills and capabilities. This treatise investigates the approach and critical success factors for ICT service providers to align their products and services to the needs of SMEs. To evaluate the conceptual framework that was proposed by this study based on the literature review, an empirical study was conducted among the SME respondents within the Gauteng province of South Africa. The questionnaire used for this study collected data to measure the SMEs’ perceptions on the availability, awareness, usage and the value added by the adoption of ICT products and services and the level of the satisfaction of the ICT needs of SMEs. The findings of this study indicate that gaps and misalignments exist between the ICT needs of SMEs and the ICT service providers’ products and services targeted to SMEs. The major discovery from the conducted empirical study revealed that ICT service providers mostly fulfil only the basic level needs of SMEs such as ICT infrastructure needs but do not fully address the higher level needs such as the digital transformation needs of SMEs. In conclusion, this study recommends that it is crucial for ICT services providers to align their products and services to the needs of SMEs in order to successfully target and market to the SME segment.
- Full Text:
- Date Issued: 2018
A framework for financing public transport infrastructure in South Africa
- Authors: Nobaza, Lwazi Bruce
- Date: 2018
- Subjects: Local transit -- South Africa -- Finance , Urban transportation -- South Africa -- Finance Transportation and state -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/22703 , vital:30059
- Description: South African cities are faced with still challenges of economic and spatial exclusion due to the legacy of apartheid, growing need for housing opportunities, high transport costs, long commuting times between work and home, and poor integration of different modes of public transport. Although there is a strong association between public transport infrastructure investment and socio-spatial transformation, the current backlog of public transport infrastructure and the inability of public funds to address such backlog inhibit spatial transformation and socio-economic integration. Notably, public transport has a potential to expedite spatial transformation and social integration and also stimulate the economy but it is still underfunded. There are numerous alternative and innovative mechanisms that are applied internationally, that can help with financing of public transport infrastructure financing, but few or none have been applied in a South African context. The purpose of this study is to explore alternative funding mechanisms and provide a conceptual framework for that will ensure availability of finances that are critical for financing public transport infrastructure in South Africa. Literature review provides international best practices in the financing of public transport infrastructure that can be replicated in South Africa. This resulted in the identification of six independent variables, namely government funding, external financing, public private partnerships, risk management, property value capture and institutional environment and two intervening variables, namely feasibility and viability. These variables were then utilised to develop a conceptual framework with suggested hypotheses on the financing of public transport infrastructure in South Africa. Primary data was then statistically analysed to test the proposed conceptual framework and hypothesised relationships. The empirical study provides little evidence of significant relationships between dependent variables of the study, namely perceived success of financing public transport infrastructure in South Africa and the independent and intervening variables. However, the study highlights that feasibility and financial viability are preconditions for sustainable investments into public transport infrastructure. These can be only achieved in an investment climate with a conducive policy and legislative framework that does not only protect interests of various investors but also utilises government funding to leverage private sector finance. This will ensure that long term objectives spatial transformation of urban areas is achieved.
- Full Text:
- Date Issued: 2018
- Authors: Nobaza, Lwazi Bruce
- Date: 2018
- Subjects: Local transit -- South Africa -- Finance , Urban transportation -- South Africa -- Finance Transportation and state -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/22703 , vital:30059
- Description: South African cities are faced with still challenges of economic and spatial exclusion due to the legacy of apartheid, growing need for housing opportunities, high transport costs, long commuting times between work and home, and poor integration of different modes of public transport. Although there is a strong association between public transport infrastructure investment and socio-spatial transformation, the current backlog of public transport infrastructure and the inability of public funds to address such backlog inhibit spatial transformation and socio-economic integration. Notably, public transport has a potential to expedite spatial transformation and social integration and also stimulate the economy but it is still underfunded. There are numerous alternative and innovative mechanisms that are applied internationally, that can help with financing of public transport infrastructure financing, but few or none have been applied in a South African context. The purpose of this study is to explore alternative funding mechanisms and provide a conceptual framework for that will ensure availability of finances that are critical for financing public transport infrastructure in South Africa. Literature review provides international best practices in the financing of public transport infrastructure that can be replicated in South Africa. This resulted in the identification of six independent variables, namely government funding, external financing, public private partnerships, risk management, property value capture and institutional environment and two intervening variables, namely feasibility and viability. These variables were then utilised to develop a conceptual framework with suggested hypotheses on the financing of public transport infrastructure in South Africa. Primary data was then statistically analysed to test the proposed conceptual framework and hypothesised relationships. The empirical study provides little evidence of significant relationships between dependent variables of the study, namely perceived success of financing public transport infrastructure in South Africa and the independent and intervening variables. However, the study highlights that feasibility and financial viability are preconditions for sustainable investments into public transport infrastructure. These can be only achieved in an investment climate with a conducive policy and legislative framework that does not only protect interests of various investors but also utilises government funding to leverage private sector finance. This will ensure that long term objectives spatial transformation of urban areas is achieved.
- Full Text:
- Date Issued: 2018
A framework to enhance the appreciation and motivation of employees in an automotive factory
- Authors: Parsons, Paul Benjamin
- Date: 2018
- Subjects: Employee motivation , Work ethic Incentive awards Employees|xRating of Motor vehicle industry -- Psychological aspects
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/23059 , vital:30402
- Description: Manufacturing in South Africa is constantly under pressure to produce more for less, and the automotive industry is no exception. Well known initiatives like “just-in-time” (JIT) manufacturing; “flexible manufacturing systems” (FMS); and “lean manufacturing”, are some of the strategies that manufacturing adopted to increase productivity. Due to the comparative extremely high capital investments that need to be spent before a single unit is built, manufacturing can only be competitive by exploring economics of scale; in doing this, manufacturers recoup capital outflow and start showing profit. Should this require that an employee be treated in the same way: used as an input into the production process? Human capital theory has been around for many decades, proclaiming that employees are more than just labourers. Gone are the days when work was an exchange between labour and money. Both parties demand more from each other. Employers want more commitment, efficiency and flexibility; employees, on the other hand, want more autonomy, purpose and appreciation. Employees are a company‟s biggest assets if treated and motivated correctly. Employee motivation is not a new concept – theorists and likeminded people have tried to dissect and understand the topic over millennia. It seems, however, that whenever a theory is formulated people‟s perception changes (almost like trying to hit a moving target). Some theorists claim that a totally new rule set is required to motivate employees in the information age. The bottom line seems to be that in order for companies to gain advantage from human capital, the area-specific motivational environment needs to be understood. Only when this is accomplished, can policies and incentives be aligned, resulting in a more committed, efficient and flexible employee. It is therefore imperative for an employer to understand both what motivates his or her employees, and what these employees recognise as appreciation.
- Full Text:
- Date Issued: 2018
- Authors: Parsons, Paul Benjamin
- Date: 2018
- Subjects: Employee motivation , Work ethic Incentive awards Employees|xRating of Motor vehicle industry -- Psychological aspects
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/23059 , vital:30402
- Description: Manufacturing in South Africa is constantly under pressure to produce more for less, and the automotive industry is no exception. Well known initiatives like “just-in-time” (JIT) manufacturing; “flexible manufacturing systems” (FMS); and “lean manufacturing”, are some of the strategies that manufacturing adopted to increase productivity. Due to the comparative extremely high capital investments that need to be spent before a single unit is built, manufacturing can only be competitive by exploring economics of scale; in doing this, manufacturers recoup capital outflow and start showing profit. Should this require that an employee be treated in the same way: used as an input into the production process? Human capital theory has been around for many decades, proclaiming that employees are more than just labourers. Gone are the days when work was an exchange between labour and money. Both parties demand more from each other. Employers want more commitment, efficiency and flexibility; employees, on the other hand, want more autonomy, purpose and appreciation. Employees are a company‟s biggest assets if treated and motivated correctly. Employee motivation is not a new concept – theorists and likeminded people have tried to dissect and understand the topic over millennia. It seems, however, that whenever a theory is formulated people‟s perception changes (almost like trying to hit a moving target). Some theorists claim that a totally new rule set is required to motivate employees in the information age. The bottom line seems to be that in order for companies to gain advantage from human capital, the area-specific motivational environment needs to be understood. Only when this is accomplished, can policies and incentives be aligned, resulting in a more committed, efficient and flexible employee. It is therefore imperative for an employer to understand both what motivates his or her employees, and what these employees recognise as appreciation.
- Full Text:
- Date Issued: 2018
A model for smart factories in the automotive sector
- Authors: Leo, Jo-Anne Ronell
- Date: 2018
- Subjects: Internet of things , Manufacturing processes -- Automation Labor supply -- Effect of technological innovations on Cloud computing
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/22531 , vital:29997
- Description: The manufacturing industry is on the brink of transformation, with smart factories and digitalisation at the forefront. New challenges such as globalisation, cost pressure and consumer demands are imminent in the current environment. In order to overcome these challenges, the Fourth Industrial Revolution, also known as Industry 4.0 has emerged. Industry 4.0 promotes the computerisation of manufacturing facilities and emphasises an end-to-end digitalisation of physical resources and integration of processes through the entire value chain. The smart factory, a component of Industry 4.0, is a self-organised, modular, highly flexible and reconfigurable factory that enables production of customised products at low cost, therefore maximising profitability. Manufacturing processes are driven by technologies such as cyber-physical systems, big data, collaborative robots and the Internet of Things. This allows autonomous communication throughout the value chain between machine-to-machine and human-to-machine. Organisations consider automation and technology as strategic business tools which are used to increase short and long term profits and realise operating objectives. In contrast, the implementation of automation and technology in the workplace raises labour concerns, fear of layoffs and redundancies among the workforce. This unease, in turn, influences the employees’ attitude towards technology which could lead either to its acceptance or refusal thereof. The purpose of this research is to enhance the understanding of smart factories in the automotive industry by conducting a systematic analysis of the factors which influence the attitude of those involved towards a smart factory implementation. This study focuses on the perceptions among employees and management. The research is an quantitative study consisting of a literature review of the key concepts related to Industry 4.0, smart factories and technology-acceptance theories. The empirical study consisted of surveys completed by management and employees of one of the automotive Original Equipment Manufacturers (OEM), in South Africa. The questionnaire used in this research consists of questions regarding demographic data and questions regarding the perception of change and factors influencing the attitudes towards the acceptance of technology within the OEM. To summarise the data into a more condensed form which could simplify the identification of patterns in the data, descriptive statistics were used. Inferential statistics were used to validate if the conclusions made from the sample data could be inferred to a larger population. Various factors influence the perception about ease of use and usefulness, which then in turn influences the attitude and the intention to use technology. These factors have been examined by numerous authors in the technology acceptance literature. Recommended factors based on the statistical analysis of the questionnaire results were identified. A model identified the following factors as having an influence on the Attitude towards the Positive Impact of Smart Factories within the OEM: Skills and Training, Individual Characteristics, Trust, Organisational Culture, Resources and Costs and Job Security. The importance of each factor was identified to understand its function in how to improve the implementation of smart factories. This research suggested improvements for the automotive OEM based on the statistical analysis of the survey results. Inconclusive results were indicated on three variables and these should be improved, namely, Organisational Culture, Job Security and Security and International / National Standards. Two sub-groups were defined by different job levels and different perceptions were found concerning the factors that were measured. People at different job levels in the OEM perceived medium to large significant differences in all the factors comprising the proposed model of the Attitude towards a Smart Factory. The smart factory model developed in this study specified the factors which influence the Attitude towards a Smart Factory within the automotive sector and the effect these factors have on technology acceptance.
- Full Text:
- Date Issued: 2018
- Authors: Leo, Jo-Anne Ronell
- Date: 2018
- Subjects: Internet of things , Manufacturing processes -- Automation Labor supply -- Effect of technological innovations on Cloud computing
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/22531 , vital:29997
- Description: The manufacturing industry is on the brink of transformation, with smart factories and digitalisation at the forefront. New challenges such as globalisation, cost pressure and consumer demands are imminent in the current environment. In order to overcome these challenges, the Fourth Industrial Revolution, also known as Industry 4.0 has emerged. Industry 4.0 promotes the computerisation of manufacturing facilities and emphasises an end-to-end digitalisation of physical resources and integration of processes through the entire value chain. The smart factory, a component of Industry 4.0, is a self-organised, modular, highly flexible and reconfigurable factory that enables production of customised products at low cost, therefore maximising profitability. Manufacturing processes are driven by technologies such as cyber-physical systems, big data, collaborative robots and the Internet of Things. This allows autonomous communication throughout the value chain between machine-to-machine and human-to-machine. Organisations consider automation and technology as strategic business tools which are used to increase short and long term profits and realise operating objectives. In contrast, the implementation of automation and technology in the workplace raises labour concerns, fear of layoffs and redundancies among the workforce. This unease, in turn, influences the employees’ attitude towards technology which could lead either to its acceptance or refusal thereof. The purpose of this research is to enhance the understanding of smart factories in the automotive industry by conducting a systematic analysis of the factors which influence the attitude of those involved towards a smart factory implementation. This study focuses on the perceptions among employees and management. The research is an quantitative study consisting of a literature review of the key concepts related to Industry 4.0, smart factories and technology-acceptance theories. The empirical study consisted of surveys completed by management and employees of one of the automotive Original Equipment Manufacturers (OEM), in South Africa. The questionnaire used in this research consists of questions regarding demographic data and questions regarding the perception of change and factors influencing the attitudes towards the acceptance of technology within the OEM. To summarise the data into a more condensed form which could simplify the identification of patterns in the data, descriptive statistics were used. Inferential statistics were used to validate if the conclusions made from the sample data could be inferred to a larger population. Various factors influence the perception about ease of use and usefulness, which then in turn influences the attitude and the intention to use technology. These factors have been examined by numerous authors in the technology acceptance literature. Recommended factors based on the statistical analysis of the questionnaire results were identified. A model identified the following factors as having an influence on the Attitude towards the Positive Impact of Smart Factories within the OEM: Skills and Training, Individual Characteristics, Trust, Organisational Culture, Resources and Costs and Job Security. The importance of each factor was identified to understand its function in how to improve the implementation of smart factories. This research suggested improvements for the automotive OEM based on the statistical analysis of the survey results. Inconclusive results were indicated on three variables and these should be improved, namely, Organisational Culture, Job Security and Security and International / National Standards. Two sub-groups were defined by different job levels and different perceptions were found concerning the factors that were measured. People at different job levels in the OEM perceived medium to large significant differences in all the factors comprising the proposed model of the Attitude towards a Smart Factory. The smart factory model developed in this study specified the factors which influence the Attitude towards a Smart Factory within the automotive sector and the effect these factors have on technology acceptance.
- Full Text:
- Date Issued: 2018
A performance management model for organisational performance excellence in the South African railway industry
- Authors: Mtati, Tabisa
- Date: 2018
- Subjects: Performance -- Management , Success in business -- South Africa Railroads -- South Africa -- Track
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/33043 , vital:32501
- Description: The South African railway industry has seven times more of labour productivity than its counterparts within Sub-Saharan Africa. Though, when compared to countries in Europe, the United States of America, and China, the South African railway industry is non-competitive. The National Railway Safety Regulator of South Africa (NRSR) has been gradually considering novel ways of measuring organisational performance which encompass a broad approach that goes beyond infrastructure. To that end, a business excellence model adoption is proposed for an integrated agile performance management system. Performance management is viewed as a method that involves measuring goals against a set of standards within an organisation so as to evaluate whether or not the intended objectives have been (successfully) accomplished. Management quality systems (MQS) is one seamless system which integrates the Individual Performance Assessments, ISO-Systems, and Total Quality Management (TQM) in order to achieve the operational distinction in pursuit of the organisational performance excellence. Similarly, organisational excellence is continuous efforts made to build an internal framework of standards and processes intended to involve and motivate employees to deliver products and services within organisational expectations. Various business excellence models, such as the European Framework of Quality Management (EFQM), Common Assessment Framework (CAF), Malcolm Bridge National Quality Awards (MBNQA), International Standard Organisation (ISO) 9000/1/4 and South African Excellence Models (SAEM) have been proposed as continuous improvement (CI) tools. Embedded within these frameworks are areas such as leadership, strategic planning, total quality human resources management, CI, communications, culture, process management and organisational results. Even though attention has been paid to quality performance management in literature, limited empirical research has been conducted on the impact of these models to organisational performance in the railway industry. Moreover, few studies have been conducted to investigate this within the South African context. In this study, the difference in perceptions regarding the envisioned model will be measured to determine the level of employee awareness on quality management. Secondly, the impact of the implementation of MQS factors on organisational performance is investigated to determine critical success factors. Lastly, the barriers to effective MQS implementation are explored and discussed. The study focuses on enablers (i.e. leadership, strategy planning, total quality human resources management, CI, communications, culture and process management) and their impact on organisational performance. An empirical survey has been conducted in this study to examine the influence of the identified factors on business performance. In order to measure the impact of the above factors on improving of organisational performance, the MQS model has been used. The data collected has been statistically analysed using descriptive statistics, correlational relationships and regression analysis. The results of the study indicate that the MQS is useful and effective for the improvement of organisational performance in pursuit of organisational excellence. Furthermore, the critical success factors that, when prioritised, will directly influence organisational performance have been identified. Also, all the measured factors are correlated with organisational performance. It has been proven that though there are signs of implementation of MQS, the employees have not yet owned the process and do not implement quality practises in their daily operations. It is recommended that for future studies a more representative sample be sought in order to validate the relationship between strategy planning; communication and organisational performance, and the overall impact of implementing of MQS in the rail industry.
- Full Text:
- Date Issued: 2018
- Authors: Mtati, Tabisa
- Date: 2018
- Subjects: Performance -- Management , Success in business -- South Africa Railroads -- South Africa -- Track
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/33043 , vital:32501
- Description: The South African railway industry has seven times more of labour productivity than its counterparts within Sub-Saharan Africa. Though, when compared to countries in Europe, the United States of America, and China, the South African railway industry is non-competitive. The National Railway Safety Regulator of South Africa (NRSR) has been gradually considering novel ways of measuring organisational performance which encompass a broad approach that goes beyond infrastructure. To that end, a business excellence model adoption is proposed for an integrated agile performance management system. Performance management is viewed as a method that involves measuring goals against a set of standards within an organisation so as to evaluate whether or not the intended objectives have been (successfully) accomplished. Management quality systems (MQS) is one seamless system which integrates the Individual Performance Assessments, ISO-Systems, and Total Quality Management (TQM) in order to achieve the operational distinction in pursuit of the organisational performance excellence. Similarly, organisational excellence is continuous efforts made to build an internal framework of standards and processes intended to involve and motivate employees to deliver products and services within organisational expectations. Various business excellence models, such as the European Framework of Quality Management (EFQM), Common Assessment Framework (CAF), Malcolm Bridge National Quality Awards (MBNQA), International Standard Organisation (ISO) 9000/1/4 and South African Excellence Models (SAEM) have been proposed as continuous improvement (CI) tools. Embedded within these frameworks are areas such as leadership, strategic planning, total quality human resources management, CI, communications, culture, process management and organisational results. Even though attention has been paid to quality performance management in literature, limited empirical research has been conducted on the impact of these models to organisational performance in the railway industry. Moreover, few studies have been conducted to investigate this within the South African context. In this study, the difference in perceptions regarding the envisioned model will be measured to determine the level of employee awareness on quality management. Secondly, the impact of the implementation of MQS factors on organisational performance is investigated to determine critical success factors. Lastly, the barriers to effective MQS implementation are explored and discussed. The study focuses on enablers (i.e. leadership, strategy planning, total quality human resources management, CI, communications, culture and process management) and their impact on organisational performance. An empirical survey has been conducted in this study to examine the influence of the identified factors on business performance. In order to measure the impact of the above factors on improving of organisational performance, the MQS model has been used. The data collected has been statistically analysed using descriptive statistics, correlational relationships and regression analysis. The results of the study indicate that the MQS is useful and effective for the improvement of organisational performance in pursuit of organisational excellence. Furthermore, the critical success factors that, when prioritised, will directly influence organisational performance have been identified. Also, all the measured factors are correlated with organisational performance. It has been proven that though there are signs of implementation of MQS, the employees have not yet owned the process and do not implement quality practises in their daily operations. It is recommended that for future studies a more representative sample be sought in order to validate the relationship between strategy planning; communication and organisational performance, and the overall impact of implementing of MQS in the rail industry.
- Full Text:
- Date Issued: 2018
A performance metric system for the long-term sustainability of a multi-national enterprise
- Authors: Buyers, John Ian
- Date: 2018
- Subjects: nternational business enterprises , Business enterprises -- Finance Sales management Marketing -- Management
- Language: English
- Type: Thesis , Doctoral , DBA
- Identifier: http://hdl.handle.net/10948/23526 , vital:30575
- Description: The purpose of this Qualitative research was to determine the metrics required to define the Long-Term Sustainability of a Multinational Enterprise (MNE). The study investigated and analysed how the individual subsidiaries of a listed organisation interpreted LTS and what measurements (metrics) were the most important in supporting this long-term approach. The research analysed questionnaires administered to managers from different disciplines within the organisation. This process sought to accumulate a set of responses and through the statistical analysis of these responses, in particular, extensive qualitative research was used to find a common thread of relevant metrics, which can be used presently and in the future to determine LTS. The researcher reviewed models and the literature to establish a set of questions for the construction of individual questionnaires. This was based on current theory combined with institutional knowledge and experience. The questionnaires were designed to provoke responses from management of their view of the important contributors to LTS. The individual questionnaires (Annexures I to VIII) comprised a series of focused questions and multiple-choice answers based on either 5 or 10-point Likert scales and a few open-ended questions. The main respondents were VPs, MDs, OMs, Human Resource Managers, Financial Managers, and Sales and Marketing Managers of the subsidiaries within the MNE. These “At the heart of an excellent manufacturing business rests the efficiency of its operations, the commitment of the people who manufacture the products, the level of motivation of the workforce, the passion of its salesforce and the innovation shown by its engineers” respondents were all best suited to answer questions at the required level of expertise, when taking into consideration the LTS of the organisation. The data obtained from the research was used to devise suggested scorecards that may be used as guidelines for current and future initiatives when considering LTS. Qualitative research methods were used in this research as they seek understanding of “how things work in particular contexts”. This allows for the building of new theory and the conceptual advancements of knowledge, starting with very general concepts which, as the research progresses, change their definition (Brannen, 2016). In qualitative research, researchers use themselves as the instrument, attending to their own cultural assumptions as well as to the data. to achieve imaginative insights into the respondents’ social worlds. (McCracken, 1988). Concepts and categories are relevant to qualitative research. as quantitative research is an exercise in analytical induction.
- Full Text:
- Date Issued: 2018
- Authors: Buyers, John Ian
- Date: 2018
- Subjects: nternational business enterprises , Business enterprises -- Finance Sales management Marketing -- Management
- Language: English
- Type: Thesis , Doctoral , DBA
- Identifier: http://hdl.handle.net/10948/23526 , vital:30575
- Description: The purpose of this Qualitative research was to determine the metrics required to define the Long-Term Sustainability of a Multinational Enterprise (MNE). The study investigated and analysed how the individual subsidiaries of a listed organisation interpreted LTS and what measurements (metrics) were the most important in supporting this long-term approach. The research analysed questionnaires administered to managers from different disciplines within the organisation. This process sought to accumulate a set of responses and through the statistical analysis of these responses, in particular, extensive qualitative research was used to find a common thread of relevant metrics, which can be used presently and in the future to determine LTS. The researcher reviewed models and the literature to establish a set of questions for the construction of individual questionnaires. This was based on current theory combined with institutional knowledge and experience. The questionnaires were designed to provoke responses from management of their view of the important contributors to LTS. The individual questionnaires (Annexures I to VIII) comprised a series of focused questions and multiple-choice answers based on either 5 or 10-point Likert scales and a few open-ended questions. The main respondents were VPs, MDs, OMs, Human Resource Managers, Financial Managers, and Sales and Marketing Managers of the subsidiaries within the MNE. These “At the heart of an excellent manufacturing business rests the efficiency of its operations, the commitment of the people who manufacture the products, the level of motivation of the workforce, the passion of its salesforce and the innovation shown by its engineers” respondents were all best suited to answer questions at the required level of expertise, when taking into consideration the LTS of the organisation. The data obtained from the research was used to devise suggested scorecards that may be used as guidelines for current and future initiatives when considering LTS. Qualitative research methods were used in this research as they seek understanding of “how things work in particular contexts”. This allows for the building of new theory and the conceptual advancements of knowledge, starting with very general concepts which, as the research progresses, change their definition (Brannen, 2016). In qualitative research, researchers use themselves as the instrument, attending to their own cultural assumptions as well as to the data. to achieve imaginative insights into the respondents’ social worlds. (McCracken, 1988). Concepts and categories are relevant to qualitative research. as quantitative research is an exercise in analytical induction.
- Full Text:
- Date Issued: 2018
A risk based engineering maintenance and spare parts planning model for a generic pharmaceutical company in the Eastern Cape
- Authors: Fourie, Gerhard Claris
- Date: 2018
- Subjects: Pharmaceutical industry -- South Africa -- Eastern Cape , Engineering maintenance Engineering repairs
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/29838 , vital:30784
- Description: The Pharmaceutical Industry is facing substantial challenges due to the continuous evolving world of technologies, global competitiveness, price regulation, environmental and safety requirements. In this environment asset maintenance evolved and became increasingly important in business over the last couple of decades. Traditionally industry favoured a reactive maintenance strategy but over the years changed to proactive maintenance strategy due to the advancement of technology and skills of maintenance personnel. With increasing automation and mechanisation, production processes are becoming highly complex and the cost associated with asset maintenance has increased consistently over the decades. Studies have shown that about 15-70% of production costs can be attributed to asset maintenance and one-third of maintenance costs are wasted due to inefficiencies in planning. Furthermore, the selection of an effective maintenance strategy is a challenge due to maintenance output that is difficult to measure and quantify. This treatise will investigate the application of a risk based strategy on asset maintenance planning and spare part management of a pharmaceutical company and compare it to best practices. The theory of risk analysis was reviewed and risk analysis pertaining to maintenance planning and spare part management in the Pharmaceutical industry explored. Questionnaires were sent to selected engineering and relevant departments in order to analyse the challenges and good practices in the company relating to spare part management and maintenance planning. A risk based model for the pharmaceutical company was developed after the information gathered in the research. The recommendations were made in a practical approach by presenting the solution in the form of a flow chart. This model will enable the Maintenance Managers, Inventory Managers and Maintenance Planners to identify critical equipment, optimise maintenance schedules and plan spare parts purchasing more accurately.
- Full Text:
- Date Issued: 2018
- Authors: Fourie, Gerhard Claris
- Date: 2018
- Subjects: Pharmaceutical industry -- South Africa -- Eastern Cape , Engineering maintenance Engineering repairs
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/29838 , vital:30784
- Description: The Pharmaceutical Industry is facing substantial challenges due to the continuous evolving world of technologies, global competitiveness, price regulation, environmental and safety requirements. In this environment asset maintenance evolved and became increasingly important in business over the last couple of decades. Traditionally industry favoured a reactive maintenance strategy but over the years changed to proactive maintenance strategy due to the advancement of technology and skills of maintenance personnel. With increasing automation and mechanisation, production processes are becoming highly complex and the cost associated with asset maintenance has increased consistently over the decades. Studies have shown that about 15-70% of production costs can be attributed to asset maintenance and one-third of maintenance costs are wasted due to inefficiencies in planning. Furthermore, the selection of an effective maintenance strategy is a challenge due to maintenance output that is difficult to measure and quantify. This treatise will investigate the application of a risk based strategy on asset maintenance planning and spare part management of a pharmaceutical company and compare it to best practices. The theory of risk analysis was reviewed and risk analysis pertaining to maintenance planning and spare part management in the Pharmaceutical industry explored. Questionnaires were sent to selected engineering and relevant departments in order to analyse the challenges and good practices in the company relating to spare part management and maintenance planning. A risk based model for the pharmaceutical company was developed after the information gathered in the research. The recommendations were made in a practical approach by presenting the solution in the form of a flow chart. This model will enable the Maintenance Managers, Inventory Managers and Maintenance Planners to identify critical equipment, optimise maintenance schedules and plan spare parts purchasing more accurately.
- Full Text:
- Date Issued: 2018