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The policing, transnational crime and techno-securitisation nexus at the O.R Tambo International Airport : dynamics and challenges
No full textThis study interrogates the policing of borders, borderlines and entry ports, with specific reference to the use of technologies in combating transnational crime at South Africa’s largest international airport. This is why the study poses the question: What are the dynamics and challenges relating to the interfaces in police work, transnational crime and the use of technologies at the O.R Tambo International Airport (ORTIA)? The aim in the research was thus to explore the dynamics and challenges relating to the policing, transnational crime and techno-securitisation nexus at the ORTIA. This aim was operationalised through the following research objectives: (1) to describe the dimensions of policing at international airports, with specific contextualisation to the ORTIA; (2) to theorise the policing, transnational crime and techno-securitisation nexus; (3) to uncover the factors that hinder the operational efficiency of the police at ORTIA and to develop a conceptual framework for police efficiency, as well as; (4) making recommendations to the management of the SAPS, on how to enhance the police’s operational efficiency, in the fight against transnational crime at borders, borderlines and entry ports that include airports. The research espoused a qualitative approach and drew data from experts in border policing, SAPS border police managers and staff working at the ORTIA. Purposive and quota sampling techniques were used to draw the research participants. Data in the study was collected using semi-structured (primary), literature (secondary), and observations (tertiary) techniques that are aligned to the anti-positivist school of thought and thus with qualitative research. The research findings show that policing at international airports and at the ORTIA, is a complex exercise that consist in multiple securitisation actors who are regulated by protocols in the aviation sector, including legislation and policies in the international, continental, regional and local spheres; that the scope of border policing is huge and cannot pragmatically be fulfilled by an already stretched SAPS alone; that technology, other physical resources, and training, including systematic/scientific approaches to policing are critical in the fight against transnational; and that the newly introduced (in 2023) single border management agency the BMA, is yet to show its worth. In the recommendations, the study conceptualises a policing philosophy that is aligned to the contemporary industrial revolution (post-modern policing), transformative and epistemologically inclusive (ethno-sensitive), thus making obsolete, the more than 195 years old (as at 2024) Peelian western-centric colonial maxims in the philosophy called Modern Policing; conceptualises the interplay (nexus) in policing, transnational crime and technology; develops a thesis whose theorems enable an understanding of the interplay, and together with the taxonomy postulated in the study, also operationalises the nexus and foster research on the use of crime combating technologies. The research also highlights specific challenges that hinder the operational efficiency of the police at the ORTIA and makes recommendations that not only talk to the identified challenges but to cooperation among various security stakeholders. The research highlights prospects for policing in the Fourth Industrial Revolution, prospects that include the use of robotics, 5G technology, artificial intelligence, and smart software that enable crime combating technologies to perform multiple functions with heightened accuracy and expeditiously, thus making police operations to be efficient. Likewise, the research also makes generic proposals, and further proposes a framework to help the police improve on operational efficiency. Finally, the research identifies several areas of interest that require future research.Ph. D. (Criminal Justice (Police Science))Police Practic
A Comparative Study of Gender Budgeting Processes and Procedures in Selected Maritime African and European Nations
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Exploring academic writing challenges of first year English as an additional language students at an ODeL institution in South Africa
No full textThe present research explores an Academic Writing module (EAW101), which is offered under the Department of English Studies in a South African Open Distance e-Learning (ODeL) University. The EAW101 module is known for its high enrolment and a modest pass rate ranging between 50 - 70 per cent. This pattern shows that a large number of students who enrol for EAW101 module struggle with academic writing. Researchers continue to emphasise that academic writing is a hurdle in EAL teaching and learning contexts in HEIs (Humphreys, 2022; Lea, 2004; Lea & Street, 1998; Leibowitz, 2004; Lillis & Scott, 2007; Moutlana, 2007; Nelson & Watkins, 2019; Pineteh, 2014). It is therefore necessary to explore students’ difficulties within this ODeL context and to suggest ways to improve their competence within the frameworks of academic writing tasks.
The research aims are designed to: (i) identify the particular writing challenges that EAL first year students face in the EAW101 module and (ii) explore why EAL first year students experience the writing challenges in the specified module and (iii) categorise the extent to which study resources and student support initiatives available enhance EAL students’ academic English skills in the EAW101 module. The frameworks that were used to guide the study were the community of inquiry (CoI) theory by Garrison, Anderson, and Archer (2000) and transactional distance (TD) theory by Moore (1972). The study used a qualitative approach, and a case study research was applied as the research design. From a methodological perspective, the findings of the study were extracted from using focus group discussions (FGD), structured open ended evaluation questions and an observation schedule. Thematic analysis was used as the method to analyse the data extracted and to interpret the findings thoroughly. The findings of the study point to several academic writing difficulties that first year EAL students at the university struggle with in the EAW101 module. From the FGDs, it emerged that citations and referencing as well as construction of sentences and paragraphs are among the major difficulties students face. The findings derived from the open-ended evaluation questions suggest some of the following: students’ lack of knowledge in academic writing, ODeL modality, and mastering the Harvard referencing style. Lastly, from an observation schedule, student support initiatives employed in the module effectively enhance students’ knowledge in academic writing.
These findings are useful for students, lecturers, and managers in HEIs. Students could gain direct constructive feedback from lecturers, then lecturers can also change their mode of instruction to fit the online learning environment, while managers could strengthen the support systems for lecturers and students. Another imperative is that with committed efforts from stakeholders, students’ academic writing abilities in EAL could be improved to increase student success and throughput in future.M.A. (English Studies)English Studie
The role of indigenous games in enhancing early learning among preschool children in Chibombo District, Central Province, Zambia
No full textText in EnglishIndigenous games have been used to promote learning globally. Scholars have shown that traditional games are vital for a smooth learning process for all learners including those from low-income communities for them to have equal access to quality Early Childhood Education (ECE). This study sought to determine the role of indigenous games in promoting early learning among preschool children in Chibombo District, Central Province, Zambia. The study was anchored on indigenous knowledge systems (IKS), Jean Piaget’s theory of play and Lev Vygotsky’s sociocultural theory. A qualitative research approach using participatory action research (PAR) through an interpretivist paradigm and critical theory was used to gather data from ten teachers in four purposively selected schools in Chibombo District through individual interviews, focus group discussions, participant observations and document analysis. Data was transcribed and analysed thematically using ATLAS.ti 23 to generate codes and themes. Four themes emerged: indigenous games preschool teachers use in teaching emergent literacy and numeracy skills; indigenous games as a pedagogical approach for teaching emergent literacy and numeracy skills; challenges teachers face when using indigenous games in teaching; and intervention measures teachers can use to deal with challenges faced. The findings confirmed earlier studies that learners found traditional games enjoyable, inexpensive and fun than Eurocentric games that are unfamiliar and expensive. Traditional games were found to support preschool learners in exploring fundamental concepts in emergent literacy and numeracy. The implication of this study to theory and practice shows that preschool learners learn better when teachers work as scaffolders in teaching using culture, social experiences, zone of proximal development (ZPD) and imitation of learners from adults. The study recommends that the ECE curriculum incorporates the indigenous games that are appropriate for ECE practice such as CPDs and workshops. As such, a 6-step framework to support holistic child development has been suggested in this study. In conclusion, the study has shown that indigenous games are vital in supporting early learning in preschools.D. Phil. (Education)Early Childhood Educatio
Factors influencing high turnover of millennials with scarce skills: a case of the Limpopo economic cluster departments
No full textText in English with summaries in Afrikaans and Northern SothoThis research was conducted to investigate the factors influencing the high turnover of millennial employees who have scarce skills in Limpopo Economic Cluster Departments (hereafter referred to as EC). The research focused on critical job satisfaction needs such as the employment conditions contributing to the turnover, how the EC meets the expectations of millennial employees and the measures that the EC implements to retain millennial employees with scarce skills.
A qualitative research design was adopted where an interview guide was used to collect data from ten full-time millennial employees who possessed scarce skills in the Economic Cluster departments and state-owned enterprises of the Limpopo Province using purposive semi structured in-depth interviews. Thematic analysis was used to analyse the qualitative data using ATLAS.ti 22, a computer-assisted qualitative data analysis software package.
The research found that among many factors that influence turnover, millennial employees with scarce skills left the EC mainly because of a lack of growth and progression opportunities. Seventy percent of millennial employees confirmed that positions that provided growth and progression were few, and when such posts were advertised, millennials were overlooked despite having relevant experience and qualifications. The research also found that the EC outsourced work to the private sector, despite millennial employees having the required competencies and experiences. Furthermore, the study discovered that when supervisory support was accorded to millennial employees, they were able to overcome difficult situations. Supervisory support included regular meetings with supervisors. Millennials found this encouraging because they could resolve their work-related frustrations.
The research further discovered that EC did not have a mentorship programme in place, and as such, there was no skills transfer from Baby Boomers to millennial employees. This situation posed a risk of an erosion of skills and institutional memory when Baby Boomers retired from public service.
The research contends that while recruitment of millennials who possess the required competencies and capabilities will also address the challenge of a high unemployment rate among youth in the EC, retention of these workers should also be prioritised by human resources (HR). Filling scarce-skill positions would translate into optimal institutional performance, which would address poor service delivery and prevent unnecessary protest actions by communities. To retain millennial employees with scarce skills, the research recommends that the EC develops a retention policy that includes pay progression and provision for counteroffers to millennial employees. This can be achieved by designing market-related salary structure. The retention policy should include mentoring as it is important in upskilling millennial employees at the EC. Mentorship should form an integral part of the job description and performance agreement of supervisors. The mentorship programme should be designed to harvest and transfer skills from Baby Boomers to millennials. It would also help the EC avoid relying on former employees through contracts and outsourcing services.Hierdie navorsing is uitgevoer om die faktore te ondersoek wat die hoë omset van millenniërwerknemers wat in Limpopo se ekonomiese klusterdepartemente (economic cluster departments) werk en wat oor skaars vaardighede beskik, beïnvloed. Die navorsing se fokus was op kritieke werksbevredigingsbehoeftes, soos die indiensnemingstoestande wat tot die omsetkoers bydra, hoe die ekonomiese kluster voldoen aan die verwagtings van millenniërwerknemers, en die maatstawwe wat die ekonomiese kluster implementeer om millenniërwerknemers met skaars vaardighede te behou.
’n Kwalitatiewe navorsingsontwerp is gevolg. Halfgestruktureerde doelbewuste onderhoude is uitgevoer om data in te samel by tien heeltydse millenniërwerknemers wat oor skaars vaardighede beskik en in die ekonomiese klusterdepartemente en staatsondernemings van die Limpopo-provinsie werk. ’n Onderhoudhandleiding is gebruik om die proses te lei. Tematiese ontleding is gebruik om die kwalitatiewe data te ontleed deur ATLAS.ti 22, ’n rekenaargesteunde kwalitatiewe dataontleding-sagtewarepakket, aan te wend.
Die navorsing het getoon dat, onder vele faktore wat omset beïnvloed, millenniërwerknemers met skaars vaardighede die ekonomiese kluster hoofsaaklik verlaat weens ’n gebrek aan groei- en vorderingsgeleenthede. Sewentig persent van millenniërwerknemers het bevestig dat daar min posisies was wat groei- en vordering bied, en dat wanneer sulke poste geadverteer word, millenniërs oor die hoof gesien word, ten spyte daarvan dat hulle die relevante ervaring en kwalifikasies het. Die navorsing het ook gevind dat die ekonomiese kluster werk na die privaatsektor uitkontrakteer, ten spyte daarvan dat millenniërwerknemers oor die vereiste bevoegdhede en ervaring beskik. Verder het die studie ontdek dat wanneer toesighoudende ondersteuning, insluitende gereelde vergaderings met toesighouers, aan millenniërwerknemers toegestaan is, hulle moeilike situasies te bowe kon kom. Millenniërs het dit bemoedigend gevind omdat dit beteken dat hulle hulle werksverwante frustasies kon oplos.
Die navorsing het verder getoon dat die ekonomiese kluster nie ’n mentorskapprogram in plek gehad het nie, en dus was daar geen vaardigheidsoordrag van die naoorlogse generasie (baby boomers) na die millenniërwerknemers nie. Hierdie situasie het die risiko ingehou dat vaardighede en institusionele geheue verlore sal gaan wanneer die naoorlogse generasie uit die openbare diens tree.
Die navorsing beweer dat, terwyl die werwing van millenniërs wat oor die vereiste bevoegdhede en vermoëns beskik ook die uitdaging van ’n hoë werkloosheidsyfer onder die jeug in die ekonomiese kluster sal aanroer, die werwing van hierdie werkers ook voorkeur moet kry deur menslike hulpbronne. Om skaarsvaardigheidsposisies te vul sal ook lei tot optimale institusionele prestasie, wat swak dienslewering sal aanroer en onnodige protesaksie deur gemeenskappe sal voorkom. Om millenniërwerknemers met skaars vaardighede te behou, beveel die navorsing aan dat die ekonomiese kluster ’n werwingsbeleid moet ontwikkel wat vergoedingsvooruitgang en voorsiening vir teenaanbiedings vir millenniërwerknemers moet insluit. Dit kan bereik word deur ’n markverwante salarisstruktuur te ontwerp. Die werwingsbeleid moet die gee van leiding insluit aangesien dit belangrik is om millenniërwerknemers se vaardighede op te bou in die ekonomiese kluster. Mentorskap moet ’n integrale deel vorm van die posbeskrywings en prestasieooreenkomste van toesighouers. Die mentorskapprogramme moet ontwerp wees om vaardighede van die naoorlogse generasie te oes en oor te dra na millenniërs. Dit sal ook help dat die ekonomiese kluster nie hoef staat te maak op voormalige werkers wat aangestel word deur kontrakte en uitkontrakteringsdienste nie.Nyakišišo e dirilwe go nyakisisa dintlha tseo di huetsago letseno la godimo la bašomi ba bafsa bao ba šomago Dikgorong tša Sehlopha Ekonomi (EC) sa Limpopo (Limpopo Economic Cluster) le bao ba nago le mabokgoni ao a sa hwetšagalego bonolo. Dinyakišišo di nepiša dinyakwa tša go kgotsofatša, go swana le maemo a mošomo ao a kgathago tema go tekanyo ya letseno, ka moo EC e fihlelelago ditetelo tša bašomi ba bafsa, le ditekanyo tšeo EC e di phethagatšago go swara bašomi ba bafsa bao ba nago le mabokgoni ao a sa hwetšagalego bonolo.
Go šomišitšwe mokgwa wa dinyakišišo wa boleng. Dipotšišo tšeo di nepišago thwii tšeo di beakantšwego le tšeo di se a beakanywago di šomišitšwe go kgobokanya data go tšwa go bašomi ba lesome ba bafsa ba nako ka moka bao ba nago le mabokgoni ao a sa hwetšagale bonolo gape bao ba šomago dikgorong tša Sehlopha sa Ekonomi le dikgwebo tša mmušo tša Profense ya Limpopo. Go šomišitšwe tlhahli ya dipotšiši go sepediša tshepetšo ye. Tshekatsheko ya thematiki e šomišitšwe go sekaseka data ya boleng go šomišwa ATLAS.ti 22, sehlopha sa softwere sa tshekatsheko ya data ya boleng yeo e thušwago ke khomputha.
Dinyakišišo di utollotše gore, gare ga dintlha tše dintši tšeo di huetšago letseno, bašomi ba bafsa bao ba nago le mabokgoni ao a sa hwetšagalego bonolo ba tlogetše EC ka gore ga go na dibaka tša kgolo le tatelano. 70% ya bašomi ba bafsa ba kgonthišitše gore dikgoba tšeo di fago dibaka tša kgolo le tatelano ke tše dinnyane, gomme ge dikgoba tšeo di kwalakwatšwa, bafsa ga ba lebelelwe, le ge ba na le maitemogelo le mangwalo a dithuto a maleba. Dinyakišišo di utollotše gape gore EC e iša mošomo ka ntle go lekala la praebete, le ge bašomi ba bafsa ba na le mabokgoni le maitemogelo ao a nyakegago. Le ge go le bjalo, dinyakišišo di utollotše ge thekgo ya bolaodi, go akaretšwa dikopano tša nako le nako le balaodi, di filwe go bašomi ba bafsa, ba kgonne go fenya maemo a mathata. Bafsa ba hweditše se se hlohleletša ka gore se se bontšha gore ba ka rarolla mathata a bona a mošomong.
Dinyakišišo di utollotše gape gore EC ga ena lenaneo la botlhahli, ka gona, ga go na phetišetšo ya mabokgoni go tloga go Batho ba Bagolo go ya go bafsa. Maemo a dirile gore go be le kotsi ya tahlegelo ya mabokgoni le segopotšo sa institušene ka ge batho ba bagolo ba rola mošomo mmušong. Dinyakišišo di tšweletša gore, le ge go kalatša ga bafsa bao ba nago le mabokgoni le
maitemogelo ao a nyakegago di tla šogana gape le ditlhohlo tša tlhokego ya godimo ya ošomo go bafsa ka go EC, go swara ga bašomi ba go swanetšwe go bewe pele ke
methopo ya batho (HR).
Go tlatša dikgoba tša mabokgoni ao a sa hwetšagalego bonolo go tla fetolela go phethagatšo ya institušene ya maemo a godimo, yeo e tla šoganago le kabo ya go fokola ya ditirelo le go thibela magato a go ipelaetša ao a sa hlokegego ke setšhaba. Go swara bašomi ba bafsa bao ba nago le mabokgoni ao a sa hwetšagalego bonolo, dinyakišišo di šišinya gore EC e swanetše go dira pholisi ya go swara yeo e akaretšago tatelano ya tefo le sebaka sa dikabo tšeo di dirwago kgahlanong le ye nngwe go bašomi ba bafsa. Se se ka fihlelelwa ka go dira sebopego sa mogolo wo o amanago le mmaraka. Pholisi ya go swara e swanetše go akaretša go eletša ka ge se se le bohlokwa mo go godišeng bašomi ba bafsa mo EC. Botlhahli bo swanetše go dira karolo ye bohlokwa ya tlhalošo ya mošomo le ditumelelano tša phethagatšo tša balaodi. Lenaneo la botlhahli le swanetše go dirwa go tšweletša le go fetišetša mabokgoni go tloga go ba bagolo go ya go bafsa. E tla thuša gape EC go efoga go itshama ka go thwala gape bašomi ba maloba ka mokgwa wa dikontraka le ditirelo tša go iša ka ntle.PhD. (Public Administration)Public Administration and Managemen
The challenges of implementing inclusive education in full-service schools : a case study in Thabina circuit, Mopani-West district at Limpopo province
No full textIn South Africa, legislative and policy framework resulted in the creation of a new schooling system known as full service schools. Full service schools place students with mild educational challenges in the same classroom as students who are not academically challenged. The South African government established Full Service Schools (FSS) to facilitate the practical implementation of inclusive education and to pave the way for all schools/institutions to eventually become inclusive institutions. The purpose of this study was to investigate the challenges in the implementation of inclusive education. Bronfensbrenner‟ social ecological theory was adopted as the theoretical framework that guided the study with the use of interpretive paradigm. This study adopted qualitative research approach to investigate the challenges in the implementation of inclusive education. The population of this study was made up of twelve participants. The study used purposive sampling to select twelve teachers (four teachers per school). Semi structured interviews, observations and document analysis were used to collect data. Thematic data analysis was adopted. In order to ensure ethical considerations, procedures pertaining to anonymity, informed consent, confidentiality and voluntary participation were followed. The participants in the study were assured of their anonymity and safety. The study‟s findings revealed, among others that teachers misunderstand inclusive education policy; as they believe it to be the policy only meant to be practiced at special schools. The study further indicated that most of the schools in Thabina circuit do not have inclusive education committees. The study also revealed that learner profiling is not properly administered by teachers. Moreover, the study discovered that there is lack of parental involvement in the implementation of inclusive education. This study came to a conclusion that teachers were not given adequate support and resources to enhance the practice of inclusive education. The study recommends in service training of teachers, continuous professional development of teachers on the policy of inclusivity, and teacher parent collaboration adoption in order to achieve positive results.M. Ed. (Curriculum and Instructional Studies)Curriculum and Instructional Studie
A sustainable differentiated funding model for district municipalities in the Republic of South Africa
No full textAbstract in English, IsiZulu and AfrikaansDistrict municipalities in the Republic of South Africa play a crucial role in advancing sustainable development and safeguarding socio-economic rights through the delivery of basic social goods in accordance with the Constitution. Despite this, district municipalities cannot meet specific legal obligations without proper funding, which can be sourced from self-generated municipal revenue and intergovernmental transfer grants. A substantial body of literature points to the financial struggles of many district municipalities, largely attributed to the ineffective nature of their current funding model, that has been overlooked for the past decade. Therefore, this research study was conducted to delve into and bridge the important gap caused by the lack of a suitable funding model for district municipalities.
This research study utilised the census approach to focus on all district municipalities (units of analysis) and chosen municipal officials (units of observations) as the target population. The main goal was to address two key questions: 1) can the conclusions of existing literature on the current funding system for district municipalities be validated to identify areas for enhancement? and 2) is it possible to develop a sustainable varied funding model that will improve the financial condition of district municipalities in South Africa to more effectively meet specific legal responsibilities? The study utilised a pragmatic philosophical approach and a mixed methods research framework to investigate the two primary research questions. Both primary and secondary data were gathered simultaneously, using self-administered questionnaires and audited annual financial statements from district municipalities. The raw primary data that was gathered was examined using inductive content analysis, multiple correspondence analysis and Stata Statistical Software: Release 16. Secondary data was scrutinised through the use of panel data analysis techniques.
The findings of this research suggest that district municipalities do not receive enough funding to carry out specific mandated functions, leading to a mismatch between their responsibilities and financial resources. Based on the evidence, it is advisable to update and revamp the existing funding model to aid district municipalities in meeting specific legal requirements and advancing the United Nations 2030 Agenda for Sustainable Development Goals and the South African National Development Plan 2030. The study concludes by proposing a funding model that showcases a meaningful original contribution to the knowledge of accounting sciences, particularly in the area of Public Sector Accounting and Financial Governance. If the sustainable differentiated funding model is implemented correctly, it could definitely enhance the success of the District Development Model introduced by President Cyril Ramaphosa in his 2019 State of the Nation AddressOmasipala bezifunda eRiphabhlikhi yaseNingizimu Afrika badlala indima ebalulekile ekuqhubekiseleni phambili intuthuko esimeme kanye nokuvikela amalungelo enhlalo-mnotho ngokuhlinzeka ngezinsiza zomphakathi eziyisisekelo ngokuhambisana noMthethosisekelo. Ngaphandle kwalokhu, omasipala bezifunda abakwazi ukuhlangabezana nezinye zezibopho zomthetho ngaphandle kokuxhaswa ngokufanele ngezimali, etholakala emalini eqoqwa ngumasipala kanye nezibonelelo ezihlinzekwa nguhulumeni. Imibhalo eminingi ikhomba ukuthi kunezinselelo zezimali komasipala bezifunda abaningi, okudalwe kakhulu wukungasebenzi kahle kohlelo lwabo loxhaso lwezimali olukhona, osekuphele iminyaka eyishumi lunganakiwe. Ngakho-ke, lolu cwaningo lwenziwa ukuze kucutshungulwe futhi kutholakale indlela yokuvala igebe elidalwe ukuntuleka kohlelo olukahle loxhaso lwezimali komasipala bezifunda.
Lolu cwaningo lusebenzise indlela yokubalwa kwabantu ukuze kugxilwe kubo bonke omasipala bezifunda (ukuhlaziya ngokwezinhlaka) kanye nabasebenzi abakhethiwe komasipala (ukubuka ngokwezinhlaka) ngokwalabo bantu ababhekiwe. Inhloso enkulu bekuwukubhekana nemibuzo emibili ebalulekile: okokuqala (1) ukuthi, ngakube iziphetho zemibhalo ekhona ngohlelo loxhaso lwezimali komasipala bezifunda zingakuqinisekisa ukuhlonzwa kwezindawo ezidinga ukuthuthukiswa? okwesibili (2) ukuthi, kulula yini ukuthuthukisa indlela yoxhaso lwezimali ezothuthukisa isimo sezimali komasipala bezifunda eNingizimu Afrika ukuze kube nempumelelo ekuhlangabezeni izibopho ezithile ezisemthethweni? Lolu cwaningo lusebenzise indlela yokuthola ubunjalo besimo kanye nohlaka locwaningo lwezindlela ezixubile ukuze kuphenywe ngale mibuzo emibili yocwaningo oluyisisekelo. Imininingwane eyisisekelo neyesibili iqoqwe ngasikhathi sinye, kusetshenziswa uhlu lwemibuzo ehleliwe kanye nezitatimende zezezimali zonyaka ezicwaningiwe ezithathwe komasipala bezifunda. Imininingwane yokuqala engahlaziyiwe iqoqwe yahlolwa kusetshenziswa uhlelo lokucwaningwa kwengqikithi, ukuhlaziywa kwezincwadi eziningi ekubhalelwana zona kanye Nesofthiwe Yezokubalwa Kwezilinganiso: Ekhishwe yangeye-16. Imininingwane yesibili ihlaziywe kusetshenziswa amasu okuhlaziya imininingwane yephaneli.
Imiphumela yalolu cwaningo iveza ukuthi omasipala bezifunda abalutholi uxhaso olwanele lokuqhuba imisebenzi ababophezeleke ukuyenza, okuholela ekutheni kube nokungalingani phakathi kwezibopho zabo nezimali zokuhlinzeka ngomsebenzi. Ngokobufakazi esinabo, kunconywa ukuthi kubuyekezwe futhi kulungiswe kabusha uhlelo loxhaso lwezimali esinayo ukuze kusizakale omasipala bezifunda ekuhlangabezaneni nezimfuno ezithile zomthetho kanye nokuthuthukisa Uhlelo Lwamazwe Ahlangene 2030 maqondana Nokugcinwa Kahle Kwezinjongo Zezokuthuthukisa kanye Nohlelo Lwentuthuko Kuzwelonke eNingizimu Afrika 2030. Lolu cwaningo luphetha ngokuphakamisa uhlelo loxhaso lwezimali olukhombisa igalelo eliphusile ngolwazi lwesayensi yokuhlelwa kwamabhuku ezimali, ikakhulu endimeni yokuPhathwa Kwezimali Nokuhlelwa Kwamabhuku Ezimali Kuhulumeni. Uma lungaqaliswa kahle uhlelo oluhlukile loxhaso lwezimali, nakanjani lungaba yimpumelelo Uhlelo Lokuthuthukisa Ngokwezifundazwe olwethulwa nguMengameli uCyril Ramaphosa ngesikhathi ethula Inkulumo Ebhekiswe Esizweni kowezi-2019.Distrikmunisipaliteite in die Republiek van Suid-Afrika speel ’n deurslaggewende rol in die bevordering van volhoubare ontwikkeling en die beveiliging van sosio-ekonomiese regte deur die lewering van basiese sosiale goedere ingevolge die Grondwet. Ten spyte hiervan kan distrikmunisipaliteite nie voldoen aan spesifieke regsverpligtinge sonder behoorlike befondsing nie. Dít kan bekom word uit selfgeskepte munisipale inkomste en tussenregeringsoordragsubsidies. ’n Aansienlike literatuurkorpus dui op die finansiële worstelings van baie distrikmunisipaliteite, hoofsaaklik toegeskryf aan die ondoeltreffende aard van hulle huidige befondsingsmodel, wat die afgelope dekade oorgesien is. Hierdie navorsing is dus gedoen om die belangrike gaping wat deur die gebrek aan ’n geskikte befondsingsmodel vir distrikmunisipaliteite veroorsaak is te ondersoek en dit te oorbrug.
Hierdie navorsingstudie het gebruik gemaak van die sensusbenadering om te fokus op alle distrikmunisipaliteite (eenhede van ontleding) en gekose munisipale amptenare (eenhede van waarnemings) as die teikenpopulasie. Die hoofdoel was om twee sleutelvrae aan te roer: 1) Kan die gevolgtrekkings van bestaande literatuur oor die huidige befondsingsmodel vir distrikmunisipaliteite geldig verklaar word om areas vir verbetering te identifiseer? en 2) Is dit moontlik om ’n volhoubare gevarieerde befondsingsmodel te ontwikkel wat die finansiële toestand van distrikmunisipaliteite in Suid-Afrika meer doeltreffend sal verbeter om te voldoen aan spesifieke regsverpligtinge? Die studie het gebruik gemaak van ’n pragmaties-filosofiese benadering en ’n gemengde-metode-navorsingsraamwerk om die twee primêre navorsingsvrae te ondersoek. Primêre en sekondêre data is gelyktydig ingesamel deur gebruik te maak van self-toegediende vraelyste en jaarlikse finansiële ouditstate van distrikmunisipaliteite. Die onverwerkte primêre data wat ingesamel is, is ondersoek deur induktiewe inhoudsontleding, veelvoudige ooreenkomsontleding en Stata Statistical Software: Release 16. Sekondêre data is noukeurig ondersoek deur die gebruik van paneeldata-ontledingstegnieke.
Die bevindings van hierdie navorsing suggereer dat distrikmunisipaliteite nie genoeg befondsing ontvang om spesifieke verpligte funksies te verrig nie, wat lei tot ’n wanverhouding tussen hulle verantwoordelikhede en finansiële hulpbronne. Gebaseer op die bewyse is dit raadsaam om die bestaande befondsingsmodel te hersien en te vernuwe om distrikmunisipaliteite te help om te voldoen aan spesifieke regsverpligtinge en om die Verenigde Nasies se 2030-agenda vir Volhoubare Ontwikkelingsdoelwitte en die Suid-Afrikaanse Nasionale Ontwikkelingsplan vir 2030 te bevorder. Die studie sluit af deur ’n befondsingsmodel voor te stel wat ’n betekenisvolle oorspronklike bydrae tentoonstel tot die kennis van rekeningkundige wetenskappe, veral op die gebied van Owerheidsrekeningkunde en Finansiële Bestuur. As die volhoubare gedifferensieerde befondsingsmodel korrek geïmplementeer word, kan dit beslis die sukses van die Distrikontwikkelingsmodel bevorder wat deur President Cyril Ramaphosa bekendgestel is in sy Staatsrede van 2019.D. Phil. (Accounting Sciences)Financial Governanc
Search for dark mesons decaying to top and bottom quarks in proton-proton collisions at s = 13 TeV with the ATLAS detector
No full textAbstract
A search for dark mesons originating from strongly-coupled, SU(2) dark flavor symmetry conserving models and decaying gaugephobically to pure Standard Model final states containing top and bottom quarks is presented. The search targets fully hadronic final states and final states with exactly one electron or muon and multiple jets. The analyzed data sample corresponds to an integrated luminosity of 140 fb−1 of proton-proton collisions collected at
s
= 13 TeV with the ATLAS detector at the Large Hadron Collider. No significant excess over the Standard Model background expectation is observed and the results are used to set the first direct constraints on this type of model. The two-dimensional signal space of dark pion masses
m
π
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and dark rho-meson masses
m
ρ
D
is scanned. For
m
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D
/
m
ρ
D
= 0.45, dark pions with masses
m
π
D
< 940 GeV are excluded at the 95% CL, while for
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= 0.25 masses
m
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< 740 GeV are excluded
An explorative study of electricity theft in Limpopo Province
Get PDFAbstract in English with Ndebele and Northern Sotho translationsElectricity theft has reached the proportions of a national security threat in the country, with ongoing incalculable losses to the economy and society as a whole. Similar to other crimes, the law of evidence and other evidential aspects are applicable to dealing with electricity theft. However, despite electricity conforming to elements of a crime, the legality of electricity theft is a subject of disputes within the legal fraternity, which is perpetuated by the absence of a statute that explicitly defines and prohibits the crime of electricity theft. It is concerning that South Africa does not have specific legislation to address electricity theft and depends on alternative statutes such as the Criminal Matters Amendment Act (CMAA) (No. 18 of 2015) and the Prevention of Organised Crime Act (POCA) (No. 121 of 1998).
It is against the above-stated backdrop that the aim of this study was to explore and establish the extent to which adequate application of South African laws governing crime could assist in curbing electricity theft, rather than relying on engineering technology alone to enforce compliance. The Mopani district of Limpopo Province, South Africa was selected as the fundamental focus area of the study due to its very high number of electricity theft incidents recorded by Eskom’s Customer Care & Interaction report, with 12 521 cases between 2013 and 2017. Time, logistical, and other resource limitations rendered it impractical to target all five Limpopo Province districts. This qualitative study adopted a convergent parallel research design approach encompassing both exploratory and descriptive elements in order to examine and explain the various aspects of the daunting reality of electricity theft.
Despite the qualitative nature of the study, quantitative aspects were incorporated to describe, analyse and interpret the data acquired through semi structured interviews with Eskom employees, SAPS detectives, NPA prosecutors and community leaders who were believed to be knowledgeable in matters of electricity theft. This range of participants enabled the researcher to objectively explore, describe, and analyse the nature and extent of electricity theft; determining and evaluating the interpretation of electricity theft in relation to laws governing crime; exploring the dynamics of reporting, investigating and prosecuting perpetrators of electricity theft; determining and evaluating the current practices of curbing electricity theft by electricity utilities; and determining and developing practical measures for curbing electricity theft successfully by applying laws governing crime in South Africa.
Thematic data analysis and interpretation was utilised to facilitate the convergence of the information obtained from the study’s above-mentioned multiple sample categories. This process enabled the researcher’s conceptualisation and operationalisation of ‘electricity theft’, as well as development of a conceptual model accrued from the findings. The study found that electricity is an important but complicated concept to understand due to factors such as its commercialisation, which is based on continuous supply for development of society. However, the sustainability of electricity supply is threatened by electricity theft as one of non-technical losses.
The study also found that ‘conduct’ was a relevant aspect of electricity theft because it emanates from human thoughts and volition for its execution. The study further found, amongst others, that there was a notable underreporting of electricity theft, despite widespread awareness of the prevalence of this offence. Furthermore, it was found that the overloading of Eskom’s electricity equipment was induced by the use of various technical methods, such as switching off the energy supply at different intervals in areas prone to severe threat of illegal connections. However, the contractual and technical obligations between utilities and some of the customers within the overloaded areas may restrict intentional load reduction by utilities.
The study’s main recommendation premises on the need to explore the potential integration of private prosecution as a strategy for addressing incidents of electricity theft, including the practicality and complexities associated with public prosecution in cases of electricity theft.Ubulelesi bokwetjiwa kwegezi sebufikelele eengcenyeni zokusabisa ivikeleko lelizwe loke enarheni, ngeragelo phambili lobunengi bezinto ezilotjwa yinarha emnothweni nemphakathini wokana. Ngokufanako nobunye ubulelesi, ubufakazi bomthetho namanye amahlangothi abufakazi akhona ekuqalaneni nobulelesi bokwetjiwa kwegezi. Yeke, ngaphandle kwalokha igezi ihlangabezana neendingo zama-elemende namkha amatshwayo wobulelesi, ukuba semthethweni kuyindaba yepikiswano ngaphakathi kwephiko lezomthetho, elirhagaliswa kungabi khona komthetho ohlathulula tjhatjhalazi nokhandela ubulelesi bokwetjiwa kwegezi. Kuzwisa ubuhlungu ukubona bonyana iSewula Afrika ayinawo umthetho onqophileko wokulungisa ubulelesi bokwetjiwa kwegezi begodu iyame kweminye imithetho efana ne-Matters Amendment Act (CMAA) (oyinomboro. 18 wee-2015) kunye nomthetho i-Prevention of Organised Crime Act (POCA) (oyinomboro 121 wee-1998).
Kungebanga lesendlalelo esivezwa ngehla ukobana umnqopho werhubhululweli kube kuhlola nokuthola ubukhulu bokusetjenziswa ngokwaneleko kwemithetho yeSewula Afrika elawula ubulelesi engasiza ngakhona ekukhandeleni ubulelesi bokwetjiwa kwegezi, kunokobana iyame kubunjiniyera bethekhnoloji bubodwa ekukateleleni ukwenza izinto ngokufaneleko. Isiyingi seMopani esiFundeni seLimpopo, eSewula Afrika sikhethwe njengendawo eqakathekileko yerhubhululo ngesimanga samanani aphezulu khulu wezehlakalo zobulelesi bokwetjiwa kwegezi eburekhodwe mbiko i-Eskom’s Customer Care & Interaction report, isiyingesi sibe nemilandu ezii-12 521 phakathi komnyaka wee-2013 newee-2017. Isikhathi, amahlelo neminye imibandela yeensetjenziswa kwenze ukobana sibhalelwe kunqopha eeyingini ezihlanu zesiFunda seLimpopo. Isifundo serhubhululo esikhwalikhethivesi samukele indlela yedizayini yerhubhululo elenzeka ngesikhathi sinye ngokulinganisana lifake kokubili amatshwayo ahlathululako ukuze likghone ukuhlola nokuhlathulula amanye amaphuzu ahlukahlukeneko aqedana amandla ngobuqiniso bobulelesi bokwetjiwa kwegezi.
Ngaphandle komhlobo wobukhwalithethivu besifundo serhubhululwesi, amaphuzu akhwanthithethivu nawo afakiwe ukuhlathulula, ukuhlaziya nokutjhugulula idatha efunekako ngokwendlela yokuhlunga engakahleleki ngokupheleleko nabasebenzi be-
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Eskom, nabafokisi be-SAPS, abatjhutjhisi be-NPA kanye nabadosiphambili bomphakathi abakholwa bona banelwazi ngeendaba zobulelesi bokwetjiwa kwegezi. Lemihlobo yabahlanganyeli yenze ukobana umrhubhululi akghone kuhle ukuhlola, ukuhlathulula, begodu nokuhlaziya umhlobo nobukhulu bobulelesi bokwetjiwa kwegezi; ukuqunta nokuhlola ukuhlathululwa kobulelesi bokwetjiwa kwegezi ngokukhambisana nemithetho elawula ubulelesi; ukuhlola iindlela ezihlukeneko zokubika, zokuphenya nokuthuthukisa iindlela ezibonakalako zokukhandela ubulelesi bokwetjiwa kwegezi ngepumelelo ngokusebenzisa imithetho elawula ubulelesi eSewula Afrika.
Idatha ehlaziya imimongo neenhlathululo zasetjenziswa ukukghonakalisa ukuhlanganisa ilwazi elitholakele kilelirhubhululo elivezwe ngehla ngemikhakha eminengi yeembonelo. Ikambiso le ikghonakalise ukuzwisisa kuhle komrhubhululi nendlela ubulelesi bokwetjiwa kwegezi obenziwa ngakhona, kunye nokuthuthukiswa kwendlela yokuzwisisa etholakele kumiphumela. Isifundo serhubhululo sithole bona igezi iqakathekile kodwana imqondo namkha iligama elihlangahlangeneko ukobana umuntu alizwisise ngesimanga samaphuzu afana nerhwebo, elinzinze eragelweni phambili lokuyithumela mayelana nokuthuthukisa umphakathi. Yeke, ukuphumelela kokusabalalisa igezi kusatjiswa bulelesi bokwetjiwa kwegezi njengenye into engasikho ukulotjwa kobutekhniki.
Isifundo sithole godu nokobana ‘ukudlulisa’ bekulihlangothi elifaneleko lobulelesi bokwetjiwa kwegezi ngombana kusukela emicabangweni yomuntu nokwephulwa mayelana nokusetjenziswa kwayo. Okhunye godu irhubhululo lithole bona, hlangana nokhunye kube khona ukubonakala kokungabikwa kobulelesi bokwetjiwa kwegezi, nalokha abantu balemukiswa kizo zoke iindawo ngokubonakala kunobulelesi obunje. Okhunye godu, kutholakele bona ukudisibezwa kweensetjenziswa zegezi ye-Eskom kwaphungulwa kusetjenziswa kwezinye iindlela ezihlukahlukeneko zobutekhini, ezifana nokucima ukusabalaliswa kwegezi ngeenkhathi ezithileko eendaweni ezivane zitjengise ukuzifakela igezi ngokungasisemthethweni. Yeke, iimbopho zamakontraga nezobutekhniki hlangana nemisebenzi nabanye babathengi hlangana neendawo ezidisibezwa khulu zingakhandlela ukuphungulwa komthwalo wokudisibezeka ngokusebenziseka.
Isitjhukumiso esikhulu esiqakathekileko serhubhululo sinzinze kusidingo sokuhlola ikghonakalo yokuhlangana kokutjhutjhiswa kwangeqadi njengeqhinga lokulungisa izehlakalo zobulelesi bokwetjiwa kwegezi, kufakwe hlangana ukukghoneka nobudisi obukhambisana nokutjhutjhiswa komphakathi emilandwini yokwetjiwa kwegeziBohodu bja mohlagase bo fihlile maemong a tšhošetšo ya tšhireletšo ya naga ka mo nageng, fao go tšwelago pele go ba le ditahlegelo tša go se balege go ekonomi le go setšhaba ka bophara. Go swana le bosenyi bjo bongwe, molao wa bohlatse le dilo tše dingwe tše di fago bohlatse di a šomišwa go lwantšha bohodu bja mohlagase. Le ge go le bjale, ka ntle le gore bohodu bja mohlagase bo sepelelana le dikarolo tša bosenyi, go amogela ke molao gore bohodu bja mohlagase ga go molaong e sa le tabakgolo ya dithulano ka lefapheng la molao, gomme se se hlohleletšwa ke go hlokega ga molao wo o ngwadilwego wo o hlalošago ka botlalo le go iletša bosenyi bja bohodu bja mohlagase. Ke tlhobaboroko gore Afrika Borwa ga e na le melao ye itšego go rarolla bothata bja bohodu bja mohlagase ebile e botile melao ye mengwe ya go swana le Molaophetošwa wa Merero ya Bosenyi (CMAA) (wa Nomoro ya bo 18 wa 2015) le Molao wa Thibelo ya Bosenyi bjo bo Rulaganšwego (POCA) (wa Nomoro ya bo 121 wa 1998).
Ke ka lebaka la tshedimošo ye e filwego ka mo godimo fao e lego gore maikemišetšo a dinyakišišo tše e bile go utolla le go tseba bogolo bjo ka bjona tirišo ya maleba ya melao ya Afrika Borwa ye e laolago bosenyi e ka thušago go lwantšha bohodu bja mohlagase, sebakeng sa go tshepa theknolotši ya boentšeneere e nnoši go gapeletša go obamela molao. Selete sa Mopani sa Phrobentshe ya Limpopo, ka Afrika Borwa se kgethilwe bjalo ka lekala la nepišo ya motheo la dinyakišišo tše ka lebaka la palo ya lona ya godimo kudu ya ditiragalo tša bohodu bja mohlagase bjo bo begilwego ke
Lekala la Tlhokomelo ya Badiriši la Eskom le pego ya Ditherišano le setšhaba, leo le nago le melao ye 12 521 magareng ga ngwaga wa 2013 le wa 2017. Nako, dikgokagano, le mellwane ye mengwe methopo e dirile gore go se kgonagale go nepiša dilete ka moka tše hlano tša ka Phrobentsheng ya Limpopo. Dinyakišišo tše tša boleng di dirišitše mokgwa wa dinyakišišo wa go kgoboketša tshedimošo ya boleng le ya bontši ka nako e tee yeo e akaretšago bobedi dikarolo tša tekodišišo le tša tlhalošo ka nepo ya go lekola le go hlaloša dikokwane tša mehutahuta tša seemo sa tlhobaboroko sa bohodu bja mohlagase.
Ka ntle le gore dinyakišišo ke tša sebopego sa boleng, qdintlha tša bontši le tšona di tsentšwe go hlaloša, go sekaseka le go hlatholla tshedimošo ye e hweditšwego ka go diriša dipoledišano tša go nyaka diphetolo tša go fa mabaka le bašomi ba Eskom, baemedi ba Tirelo ya Maphodisa ya Afrika Borwa (SAPS), basekiši ba NPA le baetapele ba setšhaba bao go dumelwago gore ba na le tsebo ka mererong ya bohodu bja mohlagase. Mehutahuta ye ya bakgathatema e kgontšhitše monyakišiši go lekola ka ntle le go tšea lehlakore, go hlaloša, le go sekaseka bogolo bja bohodu bja mohlagase; go realo e le go tseba le go sekaseka tlhathollo ya bohodu bja mohlagase ge go bapetšwa le melao ye e laolago bosenyi; go lekola seemo sa go bega bosenyi, go nyakišiša le go sekiša basenyi bao ba dirago bohodu bja mohlagase; e le go tseba le go sekaseka ditiro tša bjale tša go lwantšha bohodu bja mohlagase ka dihlongwa tša go aba mohlagase; le go tseba le go hloma magato ao a kwagalago a go lwantšha bohodu bja mohlagase ka katlego ka go diriša melao ye e laolago bosenyi ka Afrika Borwa.
Tshekatsheko ya tshedimošo go ya ka merero e dirišitšwe go nolofatša kopanyo ya tshedimošo ye e hweditšwego go tšwa go magoro a disampole tše ntši a dinyakišišo. Tshepedišo ye e kgontšhitše gore monyakišiši a kwešiše le go diriša lesolo la twantšho ya ‘bohodu bja mohlagase’, gammogo le go hlama mokgwakgopodišišo wo o tšweletšego go dikutollo. Dinyakišišo di hweditše gore mohlagase ke selo se bohlokwa eupša seo se hlakahlakanego go ka se kwešiša ka lebaka la mabaka a boima a go swana le go o rekiša, e lego seo se theilwego go kabo ye e tšwelago pele go hlabolla setšhaba. Le ge go le bjale, tirišo ya go tšwela pele go ya go ile ya kabo ya mohlagase e tšhošetšwa ke bohodu bja mohlagase bjalo ka ye nngwe ya ditahlegelo tše e sego tša sethekniki.
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Dinyakišišo di hweditše gore ‘maitshwaro’ e bile selo sa maleba seo se bakago bohodu bja mohlagase ka ge bo hlokwa ke dikgopolo tša batho le maikemišetšo a go bo dira. Dinyakišišo di tšwetše pele go hwetša gore, gareng ga tše dingwe, go na le go bega ditiro tša bohodu bja mohlagase ka fao go sa lekanego, ka ntle le temogo ye e phatlaletšego ya go tlala ga bosenyi bjo. Godimo ga fao, go hweditšwe gore go imelwa ga didirišwa tša go fehla mohlagase tša Eskom go bakilwe ke tšhomišo ya mekgwa ya mehutahuta ya sethekniki, go swana le go tima kabo ya mohlagase ka dinako tše di fapafapanego ka mafelong ao a tletšego ka tšhošetšo ye kgolo kudu ya dikgokaganyo tša mohlagase tše di sego molaong. Le ge go le bjale, ditlamego tša dikonteraka le tša sethekniki magareng ga baabi ba mohlagase le badiriši ka mafelong ao a imelwago ke tšhomišo ya mohlagase di ka iletša go wešwa ga mohlagase ka maikemišetšo ka baabi ba mohlagase.
Tšhišinyokgolo ya dinyakišišo e mabapi le tlhokego ya go lekola kgonagalo ya kopanyo ya bosekiši bja phraebete bjalo ka leano la go rarolla ditiragalo tša bohodu bja mohlagase, go akaretšwa kgonagalo le go hlakahlakana fao go amanago le bosekiši bja setšhaba ka melatong ya bohodu bja mohlagase.D. Phil. (Criminal Justice) Police Science, Forensic Science & Technology))Political Science
A conceptual framework for trust-based voluntary tax compliance in South Africa
Get PDFText in English, abstract in English, Xhosa and AfrikaansSmall and medium-sized enterprises (SMEs) constitute the majority of businesses in emerging economies. However, tax authorities find it challenging to trace SMEs, which results in continuous tax non-compliance. Enforced tax compliance is not always viable because tax authorities are under-resourced versus many existing SMEs. Voluntary tax compliance of SMEs is therefore beneficial for tax authorities. According to the Slippery Slope Framework, voluntary tax compliance improves when there is trust in the tax authority. The purpose of this study was to identify and explore attributes related to trust-based voluntary tax compliance and recommend strategies that may enhance voluntary tax compliance. A qualitative study was undertaken through semi-structured interviews with eight SMEs from the Nelson Mandela Bay Municipality in South Africa. The study found that tax authority legitimacy, procedural and distributive fairness, tax awareness, transparency and communication are attributes of trust in the tax authority that lead to taxpayers trusting the tax authority. Trust in the tax authority positively impacts voluntary tax compliance. It is recommended that the tax authorities treat taxpayers fairly and strive to be seen as competent and transparent. The increased legitimacy of tax authorities influences and improves the tax awareness avenues offered to taxpayers. In addition, the tax authorities may benefit from developing collaborative relationships with various stakeholders to engage taxpayers, specifically SMEs, by providing tax awareness services.AmaShishini aPhakathi namaNcinci (iiSME) ayinxalenye yesininzi samashishini kuqoqosho olusakhulayo. Nangona kunjalo, abasemagunyeni berhafu bakufumana kungumcelimngeni ukulanda umkhondo weeSME, nto leyo ebangela ukuthi gqolo kokungathotyelwa kwerhafu. Ukuthotyelwa kwemithetho yerhafu okunyanzeliswayo akusoloko kusebenza kuba abasemagunyeni berhafu bayasilela ngezixhobo zokwenza oku xa kuthelekiswa neeSME ezikhoyo ezininzi. Ukuthotyelwa kwerhafu ziiSME ngokuzithandela, ke ngoko kuluncedo kwabasemagunyeni berhafu. NgokweSlippery Slope Framework, ukuthobela imithetho yerhafu ngokuzithandela kuyaphucuka xa kukho intembeko kosegunyeni lerhafu. Injongo yolu phando yayikukuchonga nokuphonononga iimpawu ezinxulumene nokuthotyelwa kwerhafu ngokuzithandela okusekelwe kwintembeko kunye nokucebisa izicwangciso ezinokuthi ziphucule ukuthotyelwa kwerhafu ngokuzithandela. Kwaye kwenziwa uphando oluchazayo ngokuthi kwenziwe udliwanondlebe oluqingqwe lwaphakathi neeSME ezisibhozo kuMasipala oMbaxa iNelson Mandela Bay eMzantsi Afrika. Uphando lufumanise ukuba semthethweni kwigunya lerhafu, ubulungisa obujolise kuhanjiso lweenkonzo ngokwenkqubo, ulwazi ngerhafu, ukwenza izinto elubala nonxibelelwano ziimpawu zentembeko kwigunya lerhafu elikhokekelela ekuthenjweni kwegunya ngabahlawuli berhafu. Intembeko kwigunya lerhafu kunefuthe elihle ekuthotyelweni kwerhafu ngokuzithandela. Kucetyiswa ukuba abasemagunyeni berhafu babaphethe ngobulungisa abarhafi kwaye basebenzele ukubonwa njengabanesakhono nabasebenza elubala. Ukuba semthethweni kwabasemagunyeni berhafu kunefuthe kwaye kuphucula iindlela zolwazi ngerhafu ezinikezelwa kubahlawuli berhafu. Ukongeza, abasemagunyeni berhafu banganenzuzo ekwakheni ubuhlobo bentsebenziswano kunye nabathathinxeba abahlukeneyo ukuze banxulumane nabahlawuli berhafu, ngakumbi amashishini aphakathi namancinci asakhulayo (iiSME) oko bekwenza ngokunikezela ngeenkonzo zolwazi ngerhafu.Klein en medium-ondernemings maak die meerderheid van ondernemings in opkomende ekonomieë uit. Belastingowerhede vind dit egter uitdagend om klein en medium-ondernemings na te spoor, wat lei tot volgehoue nie-belastingnakoming. Gedwonge belastingnakoming is nie altyd uitvoerbaar nie aangesien belastingowerhede ’n tekort aan hulpbronne het vergelykende met klein en medium-ondernemings. Vrywillige belastingnakoming van klein en medium-ondernemings is dus voordelig vir belastingowerhede. Ingevolge die gladdehelling-raamwerk (Slippery Slope Framework) is daar ’n verbetering in vrywillige belastingnakoming wanneer daar vertroue in die belastingowerheid is. Die doel van hierdie studie was om die kenmerke te identifiseer en te verken wat verband hou met vertrouensgebaseerde vrywillige belastingnakoming en om strategieë aan te beveel wat vrywillige belastingnakoming kan bevorder. ’n Kwalitatiewe studie is onderneem deur halfgestruktureerde onderhoude met agt klein en medium-ondernemings van die Nelson Mandelabaai-munisipaliteit in Suid-Afrika. Die studie het gevind dat die egtheid van belastingowerhede, prosessuele en verdelende billikheid, belastingbewustheid, deursigtigheid en kommunikasie kenmerke van vertroue in die belastingowerheid is wat daartoe lei dat belastingbetalers die belastingowerheid vertrou. Vertroue in die belastingowerheid het ’n positiewe invloed op vrywillige belastingnakoming. Daar word aanbeveel dat die belastingowerhede belastingbetalers billik moet behandel en moet streef om so bekwaam en deursigtig as moontlik te wees. Die toegenome egtheid van belastingowerhede beïnvloed en verbeter die belastingbewustheidsmiddels wat aan belastingbetalers gebied word. Verder kan belastingowerhede voordeel trek uit die ontwikkeling van gesamentlike verhoudings met verskeie belanghebbers om gemoeid te raak met belastingbetalers, veral klein en medium-ondernemings, deur belastingbewustheidsdienste te verskaf.M. Sc. (Accounting Sciences)Financial Accountin