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Ekonomie en subjektiwiteit: die verkenning tot alternatiewe op die moderne ekonomisme
No full textEnglish: In this thesis the relationship between economics and subjectivity will be explored critically by means of a historic and systematic analysis and interpretation of the philosophical sources on the topic. This analysis will provide material for an alternative to the current dominant economism by tracing back the influence of modern political economy on the modern subject, especially the development of the means to transform from moved to mover. Humanity’s ability to put things into movement and influence their fate as well as that of the rest of life on earth, finds expression in the word freedom, in which both possibility as well as danger lurks. From the many philosophical sources on freedom, the choice fell on Kant and Hegel, precisely because both place strong emphasis of reason as important supplement to freedom. The former explores the different facets of reason within the subjek, while Hegel shows the development of reason as being manifested in ethical relation and traditions. The last chapter will combine these insights with an interpretation Heidegger’s notion of dwelling as principle for the oikos. The conclusion argues for an economy of value, within which humanity understands its ecomnomic activity as part of dwelling, interpreting its freedom and reason as being directed to this end.Afrikaans: Hierdie proefskrif ondersoek die verhouding tussen ekonomie en subjektiwiteit krities aan die hand van ’n histories-sistematiese uiteensetting en ’n interpretasie van veral die filosofie bronne oor die verhouding. Sodoende word verkenning gedoen vir ’n alternatiewe begrip van dié verhouding as teenvoeter teen die heersende ekonomisme. Die histories-sistematiese benadering identifiseer ’n aantal temas uit die opkoms van die moderne politiek-ekonomiese bestel aan die hand waarvan ’n trajek gevorm word van die invloed wat die opkoms van die politieke ekonomie op die moderne subjek gehad het, vernaamlik die ontwikkeling van die vermoë van die mens om van beweegde na beweger oor te skakel. Die mens se beheer oor beweging ter bevrediging van behoeftes en die kontrole oor die natuur, word triomfanklik beskryf met die begrip van vryheid, waarin tegelyk gevare en moontlikhede lê. Uit die groot verskeidenheid denke oor die vryheid, het die keuse op veral Kant en Hegel se begrippe geval aangesien beide die rol van die rede in die vryheid sterk beklemtoon. Eersgenoemde wys op die ontwikkeling van die rede binne ’n mens as dit wat die blote neiging kan teenwerk en sodoende ’n sterk outonome begrip van subjektiwiteit help ontwikkel, terwyl Hegel die rol van die rede beklemtoon in die ontvouing en manifestering van die sedelikheid in die verskillende instansies in die samelewing. Die laaste hoofstuk gaan hierdie insigte kombineer met ’n interpretasie van Heidegger se begrip van woon as beginsel vir die oikos. Die slotsom pleit vir ’n ekonomie van kosbaarheid, waarin die mens sy ekonomiese aktiwiteit as deel van bewoning verstaan, teen die instrumentele begrip van rede en vryheid, en laastens die rede rig tot ’n begrip van die vryheid as ingebed binne die kosbaarheid as doel van sy bestaan.University of the Free StateVrije Universiteit van AmsterdamSA Akademie vir Wetenskap en Kun
The effect of dietary omega-3 fatty acids with specific reference to Echium seed oil on pork quality
No full textThe objective of this study was to determine the effect of Echium seed oil, together with other n-3 containing oils, on the levels of long chain n-3 polyunsaturated fatty acids (PUFA) eicosapentaenoic acid (EPA), eicosapentanoic acid (EPA) and docosahexaenoic acid (DHA) deposited in the animal tissue. Further, to determine the effect of these experimental diets on animal production and meat quality under commercial production conditions. The study also included the manufacturing of processed meat products from experimental animals and determining the chemical and sensory stability of such products.
Sixty Landrace x Large White crossbred pigs, with an average weight of ± 30 kg, were randomly divided into five treatment groups. These treatments comprised of a control diet, supplemented with 1% palm oil (BergaFat HPL-160) and four experimental diets supplemented with one of 1% soya oil, 1% linseed oil, 1% fish oil and 1% Echium oil. Pigs were fed until the average live weight was ± 110 kg.
Growth performance (weight increase, ADG and FCR) showed no significant differences between treatments. The only differences in carcass characteristics were the linseed treatment which demonstrated a smaller shoulder circumference and thinner backfat thickness compared to the other treatments.
Backfat from the control had the best technological properties as it had lower levels of PUFA and a lower double bond index (DBI) compared to the other treatments. The Echium treatment had the highest levels of stearidonic acid (SDA) (mg/100g tissue) in the back-, belly fat and muscle. In all three these tissues the Echium treatment also had higher levels of EPA and DPA, however it was still significantly lower than the levels in the tissue of the fish oil treatment. In both the back- and belly fat, the Echium had no effect on the levels of DHA, however in the muscle it did increase the levels of DHA. The levels of EPA, DPA and DHA was the highest in the fish oil treatment, however the Echium treatment had significantly higher levels than the other treatments.
There were no problems with lipid stability in either the fresh or frozen pork and values were far below the threshold value. A trained panel was unable to detect any sensory differences between the Echium treatment and the control. Processed meat products are more susceptible to lipid oxidation and increasing the levels of PUFA normally causes accelerated rancidity problems. In general pork bangers had very high TBARS and the Echium treatment had the highest values. The high TBARS values had a clear influence on the sensory properties as the bangers from the Echium treatment scored the lowest for taste, aftertaste and overall acceptability. Bacon did not have any problems with either the lipid stability or sensory properties, due to the anti-oxidative action of nitrite and the preservative effect of smoking. TBARS values for all treatments from the salami were all below the threshold value were rancidity could be detected.
Under the US Food and Drug Administration guidelines the meat from Echium oil treatment in this study can be labelled as a source of EPA, DPA and DHA as it contributed more than 10% to the daily recommendation. Pork products (bangers, bacon and salami) manufactured from meat of the Echium treatment can be labelled an excellent source of total n-3 PUFA as they contribute 91.5, 34.08 and 41.1% respectively. Therefore, pork and pork products from animals fed Echium oil can be considered functional foods as it will have a positive effect on human health. South African pig producers may therefore consider using Echium oil to improve the healthiness of their pork and marketing it as a health food.National Research Foundation (NRF)Meat Industry Trus
The prevalence of pterygium recurrences and associated risk factors at the Universitas Academic Hospital Complex in Bloemfontein
No full textAim: To find the prevalence of and associated risk factors of pterygium recurrences in patients who underwent pterygium surgery at the Universitas Academic Hospital Complex. Methods: A retrospective cross sectional study of all the patients who underwent pterygium surgery at the Universitas Academic Hospital Complex between January 2016 and December 2018. All patients who received their primary surgery at the Universitas Academic Hospital Complex were included. Results: A total of 117 eyes from 94 patients who underwent pterygium surgery were identified. The proportion of females was 80% (n=94). Ages ranged from 20 to 75 years with a median age of 49 years. Most patients (83%) presented 6 months after noticing symptoms related to the pterygium. These symptoms included: redness (30%), tearing (13%) and foreign body sensation (10%). Inflammation was noted in 21% of patients. The most common surgical procedure performed on these patients was a conjunctival autograft (74%), followed by a conjunctival rotational flap (10%), amnion graft (10%) and bare sclera (2,5%). The bare sclera technique was used in a total of 3 cases, 2 of these cases (66,7%) had a recurrence. A conjunctival autograft was used in 86 cases, of these 10 cases (11,6%) had a recurrence. In a total of 17 cases where a conjunctival rotation flap was used, 3 patients (17%) had a recurrence. An amnion graft was used in 12 patients, 6 of them (50%) had a recurrence. The total recurrence rate was 21 (18%). Conclusion: Postoperative recurrences are a common complication of pterygium surgery. Compared to the bare sclera technique and amnion grafts, conjunctival autografts and conjunctival rotational flaps had lower recurrence rates
The agricultural financing gap in Zimbabwe: rationing, sustainable credit access and participation in rural financial markets
No full textThe study is an examination of agricultural finance for smallholder communal farmers in Zimbabwe. It is accepted as reality that generally in Africa and particularly in Zimbabwe there exists a gap between the supply of and demand for credit among communal rural farmers. There have been previous attempts by governments to close the finance gap through supply of cheap credit but these efforts have neither been successful nor sustainable. The gap has been sustained by arguments that financing rural agriculture has high transaction costs, low returns on investment and is risky business. Formal financial services providers prefer to provide loans to well established urban businesses, rather than numerous small loans to scattered rural farmers in remote areas where transport, communication, energy and farm infrastructure are underdeveloped. The result is a serious and long lasting rural finance gap that keeps the economic potential of agriculture underused. Banks require collateral security from farmers but this is a major constraint due to land tenure restrictions. There have been some studies around the subject of rural financing and rural financial markets. A review of literature reveals that not much has been invested in studying the determinants of access to rural financing and of credit rationing for smallholder farmers by formal financial institutions in Zimbabwe. The empirical methods used in this study have not been employed in Zimbabwe to identify and recommend policy options to close the finance gap. The specific objectives were to i) to identify and examine the determinants of access to agricultural financial markets for smallholder farmers in Zimbabwe, and ii) to assess credit rationing as a result of the demand for loans exceeding the supply, by identifying and examining the determinants of credit rationing among smallholder farmers in Zimbabwe. Objective (iii) would draw from objectives (i) and (ii) to recommend policy options and financing models to close the rural agricultural finance gap for sustainable and smallholder inclusive rural financing for agricultural value chains in Zimbabwe. Cross sectional data was collected from a random samples of smallholder farmers residing in purposively selected wards and used for empirical analysis. The analysis used the double huddle model to determine the determinants of access and intensity of participation of farmers in rural financial markets. The seeming Unrelated Regression (SUR) model was used to analyse the determinants of credit rationing. Credit rationing was sub classified into quantity rationed, risk rationed and price rationed farmers. The analysis of credit rationing in three different categories using the SUR model shows the effects of the explanatory variables in a more critical manner that provides a better understanding of the determinants of credit rationing among small-scale farmers. Smallholder farmers’ perception of risk affects access to agricultural financial markets. Rain-fed agriculture has a high risk of crop and livestock failure due to variability and unpredictability in weather patterns and climate change related extreme weather events including droughts and floods. The results also showed that farmers in remote areas that are distant from the formal financial markets have less access to credit facilities. Communal smallholder farmers in Zimbabwe face significant levels of credit rationing in various forms. Credit demand is in excess of supply at various interest rates. Credit availability is a more critical issue in Zimbabwe than interest rates. Key policy interventions that can improve access to agricultural financial markets include improving extension contact in order to improve crop and livestock productivity, which in turn will improve farmers’ profitability and ability to repay farm credit. Infrastructure development including the development of rural growth points in remote areas can attract financial service providers to decentralise and reduce the distance to the financial services markets, transaction costs and interest rates. There is need for the Government of Zimbabwe (GoZ), to formulate and implement a Rural Finance Policy and Strategy to address the access and credit rationing challenges. The policy should facilitate development of financial sector infrastructure that enables broadening outreach in remote areas through establishment of effective payment systems, credit reference bureaus, warehouse receipts, collateral management and weather indexed insurance. Linkages between community based Member Owned Financial Institutions (MOIs) and formal financial services providers will contribute to addressing the rural finance gap.University of the Free State, School of Post Graduate Studie
Vegetation classification of the Witsand Nature Reserve, Northern Cape Province, South Africa
No full textWitsand Nature Reserve (WNR) is located in the Northern Cape Province of South Africa on the western side of the Langeberg Mountain range in the triangle between the towns Postmasburg, Olifantshoek and Groblershoop. The study covered the entire reserve of 3 500 ha. The name Witsand is the Afrikaans word for “white sand”. WNR is known for its “roaring” white sand which is a great tourist attraction. These white sand dunes are unique and in strong contrast with the surrounding red Kalahari sand dunes. The occurrence of white sand in the study area is due to the shallow water table under the white dunes. Percolating water has bleached the sand over millions of years. Through this process, red iron oxide, which usually coats sand grains, is leached through water, rendering sand grains white. WNR was established in April 1994, with the primary aim of conserving the unique white sand dune ecosystem. Prior to its proclamation, Witsand was utilised as a farm. Previous human impacts included water abstraction, overgrazing and 4x4 trails which have disturbed the dune system. No river systems are present at or near WNR, yet the Witsand area was a reliable source of water for local farmers in the past. When inundated, a few small ephemeral pans provide fresh water for the animals in the region. The area has a climate that varies from extremely cold winter nights to extremely hot summer days. Rainfall is low and typically peaks toward the end of summer. Precipitation events are mostly in the form of thunderstorms. The geology is dominated by rocks of the Kalahari Group and Olifantshoek Super Group. The former being formed through sedimentary accumulation, which took place approximately 65 million years ago, while the formation of the younger Olifantshoek Supergroup is estimated at 48 million years ago. WNR falls within the semi-arid savanna biome of the Kalahari bioregion where the dominating vegetation type is the Olifantshoek Plain Thornveld, (SVk 13) characterised by scattered trees and shrubs and a ground layer dominated by grasses. The study of this reserve’s vegetation is important, because it allows for the mapping of its plant communities, understanding the relationships between the plant species distributions and environmental factors. This vegetation study allow us to understand how animal and plant interactions function and what actions need to be implemented to ensure biodiversity conservation and management A total of 120 sample plots were placed within homogenous vegetation units throughout the reserve in various habitatssuch aspans, rocky outcrops, sand dunes and sandy plains. Vegetation surveys wereconducted using the Braun-Blanquet method. A modified TWINSPAN classification was applied and resulted in the classification of four plant communities, four subcommunities and four variants. These vegetation units (communities, subcommunities and variants) were described and ecologically interpreted. Various management practices are recommended, which should be incorporated into the management plan of the Witsand Nature Reserve.Northern Cape Department of Environment and Nature Conservatio
A history of archives in Zambia, 1890-1991
No full textEnglish: This thesis examines the significant role of national archives’ legislative framework, and of archival practices of appraisal, preservation and management, in the creation, positioning and formation of an identity for Zambia’s archives under different government systems between 1890 and 1991. In so doing, it describes the procedures involved in the creation of archives and demonstrates the diversity and the shifting notions of the nature and importance of archives for bureaucracies and different government systems. While the British South African Company administration pioneered the process of generating records through administrative operations, their appreciation of records and archives was largely functional and devoid of devising a formal policy for standardising permanent preservation and collection practices. A conceptual shift to archives as sources of precedents and of colonial histories, prompted successive administrations of British colonial government and the federal government of Rhodesia and Nyasaland to devise a system of centralisation of permanent archives and the formulation of legislation denoting the nature of the archives and their safe preservation – thus changing the power dynamic lodged in the archives. In the postcolony, an understanding of archives as custodian of national histories attracted intensive state interest and control through reviews of colonial archives legislation and strategic decentralisation of the archiving system. This thesis argues that Zambia’s archives have a history linked to changing administrative structures, legislative frameworks and archival perceptions and practices. It argues that the nature and position of Zambia’s archives in government, and hence its history, evolved over time with shifts in administration, legislation, archival professionalisation and practices of preservation and management and changes in the perception of archives.Afrikaans: Hierdie tesis ondersoek die betekenisvolle rol van nasionale argiewe se wetgewende raamwerk, asook van argivale waarderingspraktyke, bewaring en bestuur in die skep, posisionering en vorming van ’n identiteit vir Zambië se argiewe onder verskillende regeringstelsels tussen 1890 en 1991. Hierdeur beskryf dit die prosedures betrokke by die skep van argiewe en demonstreer die diversiteit en verskuiwende begrippe van die aard en belangrikheid van argiewe vir burokrasieë en verskillende regeringstelsels. Terwyl die British South African Company se administrasie baanbrekerswerk gedoen het in die proses om rekords met behulp van administratiewe werksaamhede te genereer, was hulle waardering van rekords en argiewe grotendeels funksioneel en sonder enige formele beleid insake die standaardisering van permanente bewaring- en versamelingspraktyke. ’n Konseptuele verskuiwing na argiewe as bronne van presedente en koloniale geskiedenisse het opeenvolgende administrasies van die Britse koloniale regering en die federale regering van Rhodesië en Njassaland aangespoor om ’n stelsel van sentralisasie van permanente argiewe en die veilige bewaring daarvan te ontwerp – om gevolglik die magsdinamiek wat in die argiewe gesetel was te verander. In die postkoloniale tydperk het ’n begrip van argiewe as bewaarders van nasionale geskiedenisse intensiewe staatsaandag en -beheer ten gevolg gehad deur die hersiening van wetgewing rakende koloniale argiewe en strategiese desentralisasies van die argiveringstelsel. Hierdie tesis bepaal egter dat Zambië se argiewe ’n geskiedenis het wat verder terug as hierdie fase van sentralisasie strek, wat verbind kan word met veranderende administratiewe strukture, wetgewende raamwerke en argivale persepsies en praktyke. Dit betoog dat die aard en posisie van Zambië se argiewe in regering, en daarom die geskiedenis daarvan, oor tyd ontwikkel het, met verskuiwings in administrasie, wetgewing, argivale professionalisering en praktyke van bewaring en bestuur, asook veranderings in die persepsie van argiewe
The role of school management teams in supporting mathematics teaching and learning in the senior phase
No full textThe current study investigated the extent to which school management teams (SMTs) give informal and/or formal curriculum advice and support for mathematics instruction in the senior phase schools within Thabo-Mofutsanyana District in the Free State Province, by examining the SMTs leaders’ (principals, deputy principals, and HODs) perceptions, knowledge and beliefs about support for mathematics curriculum and instruction in the senior phase. The study was guided by post-positivist world view, quantitative in nature and uses a questionnaire as a tool for data collection. A sample of 265 participants (89 principals, 87 deputy principals, and 89 HODs) from 89 senior phase schools was purposively selected. The questionnaires were preliminarily analysed descriptively using the Statistical Package for the Social Sciences (SPSS). Deeper analysis involving analysis of variance (ANOVA) tests were undertaken. Qualitative data analysis, which involves coding, was used to analyse open-ended questions. The self-administered questionnaire was validated by various method including mean inter-item correlation pilot study. The findings indicated that the principals, deputy principals and deputies have positive perceptions on the support for mathematics teaching and learning (x̄=3.68). The findings also indicated no significant difference in the perceptions of SMTs’ leaders’ (principals, deputy principals and HODs) on support for the mathematics teaching and learning in the senior phase (F (2,262) = 0.142, p > 0.05). The findings also indicated that SMTs’ knowledge about support for the mathematics curriculum are quite positive (x̄=3.83). Furthermore, the results show that are no significant differences in the SMTs’ knowledge on the five sub-scales on SMTs’ knowledge (F (2,262) = 4.790, p > 0.05). Regarding Beliefs of the SMTs’ on support for the mathematics teaching and learning in the senior phase, the SMTs’ beliefs are relatively positive (x̄=3.92). In addition to these, the differences in the beliefs of the instructional leaders (principals, deputy principals and HODs) beliefs (F (2.262) = 0.916, p > 0.05) was not significant. The SMTs’ perceptions on practical support for mathematics teaching and learning were altogether positive (x̄=3.71). Likewise, the difference in the practical support provided by the SMTs for mathematics teaching and learning was not significant (F (2.262) = 0.894, p > 0.05). These findings demand a structured support professional development for HODs to support mathematics teaching and learning because it was evident the principals and their deputies have the least involvement in practical issues related to supporting mathematics teachers professionally. Teacher development programmes should be structured such that HODs are trained to provide holistic support to mathematics teaching and learning in the senior phase.SANRAL Free State Department of Educatio
Measured height and height estimated from body segments in hospitalised adults in Bloemfontein, South Africa
No full textBackground and motivation: Accurate height measurement is essential in the assessment of the hospitalised patient, amongst others, to screen for malnutrition or risk of malnutrition, which negatively affects morbidity and mortality. Height is also used to calculate nutrition requirements, adjust drug dosages and predict lung volumes, muscle strength and glomerular filtration rate. The gold standard is measuring standing height with a stadiometer using a standardised technique. In the hospital setting, however, patients often cannot stand up straight and unassisted for accurate height measurements according to the standardised technique. Globally, several equations predicting height have been standardised on various populations; none have been developed specifically for the general or hospitalised South African population.
Methods: This study investigated the agreement and association between directly measured (reference) height, and self-reported height, height recorded on admission in the medical files, recumbent length, and height estimated by indirect methods based on body segment measurements (, demi-span, ulna length, knee height, tibia length, fibula length, and foot length) in three public hospitals in Bloemfontein, South Africa. Bland–Altman analysis was used to assess the 95% limits of agreement between the height predicted from published estimate equations and reference height. Spearman correlations and multiple regression analysis were used to identify the body segment that best predicted height in this population.
Results: Less than 5% of 141 participants (61.7% male; median age 38.8 years [interquartile range: 10.1 years] could self-report their height, and, although stadiometers were available in all the wards, only 16% had height recorded in their medical files. Healthcare practitioners, thus, did not seem to consider the measuring and recording of height as a priority. Eleven published equations developed for adults <65 years (and standardised for gender), based on various upper and lower body segments, were tested. Only a set of equations standardised for males and females, and black and white ethnicities, by Chumlea et al. (1994) on 5415 healthy adults <60 years in the United States, yielded predicted heights that did not significantly differ from the reference height measured in this study (95% CI; -0.9; 0.2) (95% limits of agreement indicating that, in 95% of cases, height was underestimated by 5.8 cm to overestimated by 7.2cm). Knee height also correlated the strongest with height in both genders (males: R2:0.77; females R2:0.86; p<0.0001) and was identified by multiple regression analysis as the best predictor of reference height. Foot length and ulna length showed the weakest correlation with reference height and performed weakest in the regression analysis. Recumbent height, measured strictly according to the standardised technique, differed significantly from reference height, but yielded 95% limits of agreement indicating that, in 95% of cases, the recumbent length only underestimated height by 4.0 cm to overestimated height by 1.3 cm.
Conclusions: Clinical studies commonly suggest that body segment-based equations for predicting height, need to be standardised for each population, and suggested ethnic differences as the reason. The findings of this study, however, support evidence from forensic science, anthropology and growth studies that environmental stresses, including disease load and dietary niche, influence the development and growth of the various long bones in ways that affect the body proportions. This developmental plasticity differs across different body segments, causing lower limb length to show a greater proportionality to height. Relative leg growth is accelerated during the early years of life; thus, stunting seems to have a more pronounced effect on the length of the lower leg long bones. Thus, the high prevalence of stunting among South Africans may explain why knee height, outperformed upper body measurements in this population of patients admitted to public hospitals in a South African city.
Recommendations: Health care practitioners should be educated on the importance of accurately measuring height, especially as an integral part of screening for malnutrition or those at risk of malnutrition. More extensive studies across different South African populations are needed to confirm the findings, better the current understanding of the effects of environmental stressors on body proportion, and to develop accurate height- prediction equations that may be used in South African populations. Stunting in South Africa should also be addressed.National Research Foundation (NRF
Financial viability: costing teaching modules at a South African university
No full textUniversities are facing a rapidly changing environment. The Fourth Industrial Revolution (4IR) is not only changing the skills needed to ensure employability, but also the mode of delivery, which threatens the very survival of traditional universities. Online education is becoming increasingly popular with the real potential of undermining the business model of traditional universities focusing on on-campus and face-to-face delivery of tuition. Universities in developing countries often face additional problems. On the local front, universities are confronted with several challenges such as declining subsidies from government and large numbers of previously disadvantaged youth who are poor, with substandard secondary education, but in desperate need of affordable tertiary education that will ensure employability. In contrast, over the last ten years, South African universities have responded with tuition fees increasing well above the inflation rate of the country to combat their relatively declining subsidies from government. Universities in South Africa have seen the climax of the impact of these challenges during the #FeesMustFall protests that shook universities countrywide. These student protests in South Africa reached a peak after the 2015 announcement by Blade Nzimande, the then South African Minister of Higher Education, of a proposed hike in tuition fees of between 10% and 12%. The counter-reaction of the protesting students was a call for free higher education. These protests reiterated the financing challenges universities are facing. The current trajectory of tuition fee increases implies that university education is becoming progressively more unaffordable for the majority of South African students. Add the increasing pressure on an already financially constraint government to finance poor students’ tertiary education (NSFAS), and you are confronted with a very concerning dilemma to ensure the sustainability of South African universities. Traditional universities will have to make urgent and serious decisions regarding their existing business model for them to remain financially sustainable and relevant in the future. The affordability crisis previously explained necessitates university administrators to make certain decisions. The main focus of management accounting is to provide relevant and accurate financial information for better decision-making. Informed decisions about future activities of any organisation, especially in the modern business environment, cannot be made without the required data and accurate information. The provision of cost information to assist in the decision-making function of an organisation is an important requirement of management accounting in the digital age. Modules (a module is typically one of the courses that is presented to complete a degree) are the teaching building blocks of degrees and student enrolments, as well as the cost drivers of departments and faculties. The primary objective of this study is to determine the financial viability of teaching modules presented at a South African university using management accounting and cost allocation techniques that could assist the administrators of the university in offering affordable tertiary education to students. The study comprised both a literature review and empirical research. The purpose of the literature review was a) to describe the changing environment of and the challenges faced by universities; b) to explore the application of management and cost accounting principles for decision making in service organisations with specific reference to universities; and c) to explain why different cost information is required to achieve different outcomes. The main aim of the empirical research was to determine the financial viability of teaching modules presented at a South African university using management accounting and cost allocation techniques. The results of this study were utilised to discuss the different ways in which the calculation of the cost per teaching module could benefit a university, such as using the breakeven analysis as a benchmark to indicate viability. The empirical study was conducted following a quantitative design with an exploratory case purpose (one traditional South African university), using a sample of 3 497 modules presented to 276 627 students (enrolments). The direct cost of the teaching modules of the related university was determined using the methodology as set out in chapter 4. It is rather easier to cost a product than it is to cost a service and teaching modules are regarded as a service. One of the challenges faced in calculating the cost of a teaching module was that teaching income at a university depends predominantly on the number of students enrolled for a module or degree and is thus a variable income, while the cost of teaching the module is predominantly a fixed or a period cost, since it consists mainly of salaries. This creates the classic management accounting problem of costing services in an organisation without a clear input/output relationship, which complicates the costing of a service severely. What made it even more difficult to cost modules at a university was the diverse nature of modules in terms of number of enrolments, different NQF levels, different funding weights and a varying number of credits, as well as no relationship between income and the number of modules presented. In addition, the skewness of the data with many modules having few enrolments, with only a few modules having a large number of enrolments added to the complexity. After taking all these complexities into account, the calculated cost, as well as the actual tuition and subsidy income of these modules, was used to determine the number of enrolments required per module to ensure that each module covers at least its direct costs (breakeven). It was established that the breakeven enrolments for undergraduate modules were 30 enrolments, with 21 modules at NQF level 8 and almost 14 at NQF level 9. This leads to the observation that 52,5% of the modules with the least number of enrolments presented at the responding university do not even cover their direct costs amounting to a direct loss of R174,9 million, while only 6,3% of the modules make a direct profit of R386,5 million. Another observation was that postgraduate modules, regardless of their higher income per enrolment, were less profitable than undergraduate modules. The results of the described calculations were applied to perform various statistical analyses to finally determine the main drivers of the direct profit of a teaching module. The statistical analyses performed clearly indicated that the number of students enrolled in a module is the strongest driver of the direct profit of that module. This finding reiterates the value of determining the breakeven number of enrolments and forming the strategic direction of the related university around the number of students enrolled in a module. From both a human and financial perspective, any process of strategically deciding what to do must also include what not to do any longer. The findings and conclusions from this study can assist decision-makers at universities in aligning their strategy to optimise the direct profit of teaching modules. Adjusting the strategy of a university could further lead to possible decreases in tuition fees as well as the teaching load of academics, which could ultimately lead to more research outputs. The empirical results have already been presented to top management, the deans and the management committees of all the faculties, confirming the relevance and the contribution of the study
Exploring emerging human settlement forms and urban dilemmas nexus: challenges and insights from Hopley Farm, Harare, Zimbabwe
No full textWith the proliferation of emerging settlements that lack basic services, especially in the developing world, there is increasing global commitment to the planning and development of sustainable human settlements over the last decades as espoused in the Sustainable Development Goals (SDGs). Using Hopley Settlement in Harare as a point of departure, this study explored emerging human settlement forms and urban dilemmas nexus with regard to the challenges and insights in accessing water, sanitation, public transport and safety. Classical theories on settlement forms, normative theories which include the theory of good city form, and functional theories which include the machine model, as well as the city as an arena of conflict, were used to inform the theoretical framing of the study. Consequently, the sequential mixed method design was used through which survey design informed the quantitative component, while a phenomenological design informed the qualitative component of the study. A total of 450 questionnaires were administered to the household heads in Hopley, while 20 in-depth interviews were conducted with selected residents. Twenty key informants were interviewed, comprising of 10 informants from both the private and public sector. Remote sensing techniques and the Geographical Information System enabled the mapping and classification of Hopley’s emerging settlement. The applied systems analysis methodology helped in developing the causal loop diagrams which showed the causal relationships between the emerging settlement form and dilemmas experienced by the residents.
The study found that the sprawling settlement form characterised Hopley which was in contrast to the envisaged compact form. It emerged that this contrast negatively impacted on the citizens’ access to basic services. First, uncoordinated development of human settlements where there is no connection between social, physical and economic issues was identified as a cause of this mismatch. Second, the use of archaic planning approaches and ideologies, undermines the planning process and consequently produces unintended settlement forms. Third, there is too much reactive planning and land use development without it being monitored, hence the emerging settlements do not relate to the envisaged plans. Fourth, political interference greatly compromises urban planning. Fifth, poor governance and planning result from institutional incapacity to address human settlement planning issues which pave the way for political dominance in planning processes. Sixth, these urban dilemmas experienced by the citizens in accessing basic services are somewhat induced challenges so as to marginalise the poor. Seventh, the collapse of the economy has greatly undermined service delivery and effective planning in the country, hence disconnects between the intended plans and the extant settlement forms.
The study recommended the adoption of alternative technologies to improve on the provision of other basic services such as sanitation and public transportation. The City of Harare should determine the level of contamination of the groundwater in Hopley Settlement to establish the level of contamination of the groundwater in Hopley. Local authorities must be guided by local realities and formulate strategic and integrated planning approaches such as strategic and integrated development planning. The local governance landscape in Zimbabwe needs to be improved such that the issues in human settlement planning are administered in a way which helps to promote the establishment of sustainable settlements where human well-being is prioritised. The Government of Zimbabwe and the City of Harare should promote the constitutional rights of the poor with regard to accessing basic services. The study concluded that there were deeper issues which explained the disconnect between the emerging human settlement forms and urban dilemmas nexus and that the applied systems analysis methodology assisted in identifying the causal relationships between these disconnects which eventually assisted in policy formulation directed at diagnosing the appropriate issues