5975 research outputs found
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Mitigating mechanism on operational risk and financial performance : evidence from the Ghanaian banking sector
No full textSubmitted in fulfilment of the requirements of the degree of Doctor of Philosophy in Management Sciences Specialising in Business Administration
at the Durban University of Technology, Durban, South Africa, 2024.This study examined the effects of corporate governance on operational risk and
financial performance of listed and non-listed universal deposit banks in Ghana for
the period of 2010 to 2022. The study used a descriptive research design. Data were
collected from the published annual financial reports of studies listed and non-listed
universal banks in Ghana. The population of the study comprised the twenty- three
(23) listed and non-listed universal banks. The sample population of fourteen (14)
listed and non-listed universal banks in Ghana was arrived at using the inclusive and
exclusive criteria. Agency and information asymmetry theories were used to
underpin the study. The data were analyzed with the aid of the random and fixed
effect panel regression model, the result of the random and fixed effect regression
showed that board meetings and independent directors on the board have a
negative significant effect on the operational risk. Board size and financial experts
on the board have no significant effect on operational risk. On the financial
performance of the banks, the results indicate board meetings have a statistically
significant positive effect on both ROA and ROE. Board size rather significantly
affects ROE and not ROA. However, independent directors and financial experts
on the board have no significant effect on ROA and ROE. When firm size was used
as the moderating factor between the link of corporate governance and operational
risk, the results indicated firm size combined with independent directors increased
operational risk while firm size combined with board size and financial experts had
no significant effect on operational risk. Firm size in the link between corporate
governance and financial performance of the universal banks shows firm size
combined with independent directors is positively significant to financial
performance (ROA and ROE), and not firm size combined with board size and
financial experts on the board. Based on the findings, the study recommended that
since independent directors have a negative influence on operational risk, banks
should prioritize the selection of independent directors to their boards. In addition,
the study suggests that recognizing that board meetings have a statistically
significant beneficial influence on both ROA and ROE, banks should create a
culture of active and regular board meetings. While board size and financial
knowledge did not affect operational risk, banks should prioritize board member
quality and competency above board enlargement or the recruitment of financial
specialists. Finally, the study recommends that banks should customize their
governance practices to their unique size and complexity, taking into account the conditional influence of firm size on the link between independent directors and
financial performance.
The role of financial literacy in improving the level of financial knowledge, financial skills and responsibilities among non-government organisations financial managers in KwaZulu-Natal
No full textThe lack of empirical evidence on key drivers of financial illiteracy among financial managers within non-governmental organisations (NGOs) sector can be the trigger of the current rate of NGOs collapsing in South Africa. Using a quantitative research strategy, this study investigated the role of financial literacy in improving the level of financial knowledge, financial skills and financial responsibility among 53 NGOs finance staff who were purposively and conveniently sampled. The respondents comprise financial managers, accountants, and senior managers and project managers. Data generated were analysed using descriptive and inferential statistics. The results of the study revealed that all the independent variables of the study correlated between .247 and .569. The findings of the study revealed that the ability to prepare a strategic business plan and the respondents’ capability to cope with their organisations’ financial shortfalls have a positive and significant relationship with their level of financial literacy. The study further found that (1) dealing with financial diversification (2) comparing their organisations’ financial performance against the financial objectives (3) writing financial objectives and (4) their ability to raise funds from different funders for their organisations have a positive and significant influence with their financial literacy. This article is the first to explore the financial literacy status among NGOs financial managers in KwaZulu-Natal (KZN). Relying on these empirical findings for the financial literacy variables. This study will fill a gap in understanding the variables identified that drive the financial literacy of NGOs financial managers. These findings will help NGOs financial managers to choose the financial literacy practices model to improve their financial knowledge, skills and responsibilities and eventually enhance the financial viability and sustainability of their entities. This study contributes to the current body of knowledge and further offer insight into constructs for measures of financial literacy among NGOs context
Antioxidant potential of zephyranthes citrina seed extract in saccharomyces cerevisiae’s oxidative stress response system
No full textInvestigating the nexus of corporate social responsibility and marketing performance in a medium-sized clothing manufacturing enterprise in South Africa
No full textOrganisations all over the world are increasingly adopting Corporate Social Responsibility (CSR) as
a strategic tool, not only for improving their brand image but also in making a meaningful contribution
to the welfare of society. This trend includes incorporating socially responsible aspects into marketing
strategies, resulting in goods and services that benefit the community at large. Small and Medium
Enterprises (SMEs) play an important role in this framework as they contribute significantly to both
social and economic growth. Using a quantitative methodology, this study examined the experiences
of a manufacturing organisation in the eThekwini District Municipality of KwaZulu-Natal that has
included CSR into its marketing strategies. The analysis employed the Ordinary Least Squares (OLS)
method, with data evaluated using the Statistical Package for the Social Sciences (SPSS). This study
collected and analysed pre- and post-CSR implementation quarterly data on sales performance and
customer retention. The empirical findings offer a multifaceted picture of the impact of CSR on
marketing performance. There appears to be a substantial relationship between customer retention
rates and marketing performance following CSR implementation. Interestingly, the study discovered
an inverse association between sales volumes and marketing performance, implying that a rise in sales
does not always result in improved marketing results for the organisation in question. This unexpected
consequence shows the intricate interplay between CSR programmes and marketing outcomes,
providing useful insights for businesses, particularly those in the South African manufacturing sector
that are attempting to negotiate the complexities of CSR-driven marketing strategies. This study
contributes to a better understanding of how CSR efforts can be strategically integrated with marketing
goals to promote both social and business success
An evaluation of the level of financial reporting compliance of public schools in KwaZulu-Natal
No full textThe financial management and reporting practices of public schools in KwaZulu-Natal (KZN) are a matter of concern. Section 42 of the South African Schools Act (SASA) requires that the Member of the Executive Council (MECs) for Education in KZN develops financial reporting guidelines for the schools. As a result, each province in South Africa has its l financial reporting guidelines that provide a framework for schools to report their financial information accurately and transparently. However, there are concerns about the lack of financial accountability and transparency emanating from improper financial reporting on the parts of the schools. Poor reporting practices of KZN schools may lead to negative consequences such as financial mismanagement, misappropriation of funds, and inability to account for expenditures. As a result, this study examined how public ordinary schools complied with the financial reporting requirements set forth by the KZN Provincial Department of Education (PDE). The study used a content analysis method to collect data from 58 schools’ yearly financial statements over a two-year period. Descriptive statistics were used to analyze the quantitative data gathered from the financial statements to assess the degree of conformity with KZN PDE financial reporting rules. The findings revealed various instances of public schools failing to follow the rules. The schools’ reporting practices were particularly poor since they did not adhere to the reporting standards. The research contributes to understanding financial reporting compliance levels among schools in KZN. The study also provides recommendations to improve compliance and promote school financial accountability.</jats:p
Countering the threats of dis/misinformation : fact-checking practices of students of two universities in West Africa
No full textAlthough access is uneven, studies have shown a high uptake of digital technologies and platforms across Africa, with many accessing social media, which is a fertile ground for the spread of fake news and disinformation, calling for the need to factcheck information before consumption or sharing. The study was grounded in explore, engage, and empower (EEE) model of media and information literacy (MIL), which states that MIL competencies empower media and information users to identify, access, and retrieve information and media content skillfully (explore), analyze, and evaluate media and information critically (engage) and create, share, or use information and media ethically, safely, and responsibly (empower). The purpose was to assess fact-checking practices of students in two universities in Ghana and Nigeria to ascertain the extent to which they factcheck information, their levels of knowledge of fact checkers and the fact checkers that they use. The simple random sampling was used to draw a total of 316 respondents. It was found that although many respondents confirmed the authenticity of news and information received before acting on them, they mostly did so through social media and their networks. Few respondents knew about fact-checking platforms and could state names of actual factcheckers. The study makes a case for MIL, which includes fact checking, to enable media users to analyze and evaluate news and information critically to ensure the consequent ethical safe and responsible sharing and usage of information and media content, as EEE model proposes.</jats:p
A feasibility study for the development of an automation tender processes : case of KwaZulu-Natal Department of Public Works
No full textA thesis submitted in compliance with the requirements for the Doctor of Philosophy of the Built Environment, Durban University of Technology, Durban, South Africa, 2025.The standard operation procedure provides an organized foundation for the organization's
infrastructure supply and maintenance. This framework, which is broken down into phases,
includes processes, methods, and procedures that are methodical, regulated, consistent, unified,
and readily auditable. This study aims to investigate factors that militate against tendering
processes, with the view of developing an automation system of tendering processes at the
KwaZulu-Natal (KZN) Department of Public Works (DPW), South Africa (SA). The sample
size consists of architects (50), quantity surveyors (50), contractors (100) and cconstruction
managers (100) that were selected using the convenient sampling technique due to the small
nature of the study. The data analysis was conducted using descriptive statistics. Findings of
the study include the occurrence of corruption; and political and unethical practices as the
factors causing poor tendering at KZN DPW. This results in time and cost increases. Based on
these, the study developed an app to automate the processes of tendering at the processes at
KZN DPW, SA. The study also finds that benefit accrues from automated tendering, which are
reduction in corruption and affords transparency. The study recommends the adoption of the
app developed for tendering practices the procurement of projects at KZN DPW, SA.
The adoption of information communication technology (ICT) in small and medium enterprises (SMES) in tourism sector in Eastern Cape province
Get PDFSubmitted in fulfilment of the requirements of the degree of Doctor of Philosophy in Management Sciences, Specialising in Business Administration at the Durban University of Technology, Durban, South Africa, 2025.This study focuses on the factors influencing ICT adoption in tourism SMEs in the
Eastern Cape and proposes practical solutions to drive digital transformation and
business growth. Many SMEs fail to adopt ICT due to a lack of skills and knowledge,
which negatively affects productivity, long-term income, and overall business growth.
The aim of the study was to examine both internal and external factors affecting ICT
adoption in the tourism sector.
A mixed-methods approach was used, with 114 SME owner-managers participating in
surveys, in addition to follow-up semi-structured interviews conducted with eight
participants from Eastern Cape municipalities. Non-probability sampling was
employed to ensure the participants were relevant and the findings accurate. The
study was grounded in theoretical literature and a conceptual framework, with clearly
defined hypotheses guiding its direction. Key areas derived from the objectives and
literature review were tested against these hypotheses, and each premise examined
using Cronbach’s reliability scores to ensure robustness and validity, in addition
thematic analysis was applied to identify key patterns in the data.
The findings reveal ICT adoption in SMEs is shaped by a combination of external
pressures and internal dynamics. Adoption is particularly influenced by the perceived
ICT benefits for business, with SMEs more likely to use ICT solutions when they
understand its advantages. The study highlights the need for better training,
awareness campaigns, and verifiable case studies to demonstrate how ICT adoption
can improve business performance and close existing gaps. This research provides
valuable insights for scholars, policymakers, and practitioners, representing a
significant contribution to advancing ICT adoption among SMEs in the Eastern Cape
and across South Africa’s tourism industry
The effect of tax avoidance and tax evasion on the performance of South African economy
No full textUsing a quantitative longitudinal trends analysis, this study analysed the link between tax evasion and avoidance. The main aim was to assess the implications of evasion and avoidance of taxes on South African economy progress from 1994-2021. Publically secondary data available from South African Revenue authority were gathered. The data gathered provided us with basis of longitudinal statistical analysis of the extent of tax evasion and or tax avoidance affected the economic growth in the years 1994-2021. The Eviews 10 Results was used to estimate elasticities and buoyancies for major taxes with respect of South Africa’s economic growth for years 1994-2021. The natural logarithm of the gap between total budgeted tax income and realised tax income was also employed as a metric of tax evasion and avoidance in South Africa for this key research work. Ordinary Least Squares Regression (OLS) regression analysis was employed to evaluate whether the link between Gross Domestic Product (GDP) and tax evaded and avoided is strong or weak. Test for stationarity to see whether the parameter does not vary over time and for OLS was performed. The overall analysis of tax evasion and avoidance upon South African economy showed the increased tax revenue resulted in surpluses between tax revenue budgeted, tax revenue collected and economic growth (GDP), meaning tax evasion and avoidance in South Africa are minimal. The study's findings disprove prior studies that suggest that tax evasion and tax avoidance seriously affect Gross Domestic Products (GDP) and refute the null hypothesis of this study. However, the study’s results further revealed that increasing tax rates was said to have triggered a positive trend towards economic growth or GDP (actual revenue collected is more than expected taxation revenue annually to cover tax evaded and avoided. As far as policy is concerned the conclusion is reassuring that tax evasion and avoidance has minimal effect upon economic growth as long as tax rates are being risen. The results of this study provide implications for government that specific insights should allow policy makers to gain a better understanding on the key variables that are potentially associated with tax evasion and avoidance. Finally, the study contributes knowledge that is pertinent to an emerging country and provides much needed insights into the magnitude of the extent of tax evasion and avoidance on the county’s economic growth progress. </jats:p
ZnO based 0-3D diverse nano-architectures, films and coatings for biomedical applications
No full textThin-film nano-architecting is a promising approach that controls the properties of nanoscale
surfaces to increase their interdisciplinary applications in a variety of fields. In this context, zinc
oxide (ZnO)-based various nano-architectures (0–3D) such as quantum dots, nanorods/nanotubes,
nanothin films, tetrapods, nanoflowers, hollow structures, etc. have been extensively researched
by the scientific community in the past decade. Owing to their unique surface, charge transport,
optoelectronic properties, and reported biomedical applications, ZnO has been considered one of
the most important futuristic bio-nanomaterials. This review is focused on the design/synthesis
and engineering of 0–3D nano-architecture ZnO-based thin films and coatings with tunable
characteristics for multifunctional biomedical applications. Although ZnO has been extensively
researched, ZnO thin films composed of 0–3D nanoarchitectures with promising thin film device
bio-nanotechnology applications have rarely been reviewed. The current review focuses on
important details about the technologies used to make ZnO-based thin films, as well as the
customization of properties related to bioactivities, characterization, and device fabrication for
modern biomedical uses that are relevant. It features biosensing, tissue engineering/wound healing,
antibacterial, antiviral, and anticancer activity, as well as biomedical diagnosis and therapy with
an emphasis on a better understanding of the mechanisms of action. Eventually, key issues,
experimental parameters and factors, open challenges, etc. in thin film device fabrications and
applications, and future prospects will be discussed, followed by a summary and conclusion