21838 research outputs found
Sort by
Support services for students with disabilities at the University of South Africa (UNISA): the views of students and support staff
No full textSouth African higher education institutions (HEIs) are working towards transforming the education system that was exclusionary to previously disadvantaged groups, such as students with disabilities. With limited literature that examines the access, inclusion, support, and retention of students with disabilities in a distance learning environment, this study explored the experiences of University of South Africa (Unisa) students with disabilities, looking at their views on the support services provided to them, together with the views of the Unisa support staff regarding the support that Unisa provided to students with disabilities to promote the access, inclusion, support, and retention of these students. This study used a mixed-method case study design. The data collection involved a combination of in-depth interviews and surveys, which were utilised to generate an in-depth understanding of the challenges and opportunities unique to the students with disabilities at Unisa. This study revealed that while legislative frameworks and institutional policies aim to promote equity for students with disabilities in a comprehensive, open, distance, and e-learning (CODeL) university, implementation gaps persist, exacerbating barriers for the student cohort. Also, this study's findings highlight the interplay between staff perceptions, resource constraints, and systemic inefficiencies, which collectively hinder inclusive practices for students with disabilities in a CODeL institution. This study further found that students with disabilities face challenges in the CODeL setting, such as limited academic accommodations, insufficient assistive technologies and, in some cases, lack of assistive technologies for students with disabilities. This study also highlights the importance of a culture of inclusion through targeted training, policy reforms, and cross-departmental collaboration with a CODeL university. This study offers some actionable recommendations to enhance accessibility, inclusion, support systems, and retention strategies for the student subset to create a more equitable higher education landscape in South Africa, particularly focusing on students with disabilities in CODeL universities.Sociolog
Nutrient seed priming effects on the germination rate, seedling vigour, early growth, nutrient uptake and water stress tolerance of chillies (capsicum annum l.)
No full textCapsicum annuum L. (chilli) is a widely cultivated and high-demand crop in South Africa, offering considerable income potential to smallholder farmers. However, its productivity remains low due to poor seed germination, weak seedling vigour, and environmental stress factors such as water scarcity. Nutrient seed priming (NSP) is a pre-sowing technique that has emerged as a promising agro-technological intervention to enhance germination, seedling establishment, nutrient uptake, and stress tolerance in chilli production. This study investigated the effects of different concentrations and priming durations of zinc oxide (ZnO) and potassium nitrate (KNO₃) seed priming solutions on germination, early growth, and nutrient uptake of chilli seedlings under laboratory and glasshouse, conditions. For the laboratory trial an 8x4 factorial treatment was used with five ZnO concentration, three KNO3 concentration and three priming durations. Laboratory trials revealed that NSP significantly improved germination indices, with 10 mg/L ZnO enhancing germination energy by 62.12% compared to higher concentrations, significantly higher effect were observed at ZnO 20 mg/L in all the other measured germination indices (Germination rate, mean germination time and germination rate index). The best performing treatments ZnO 10 mg/L, ZnO 20 mg/L and KNO3 10 g/L were then used in the glasshouse study. In this glasshouse experiment, a 5x3 factorial treatment was used, the best performing treatment two ZnO concentration, one KNO3, a positive control (H2O) ,negative control (no priming) and three priming duration. Priming with 20 mg/L ZnO for 6 hours yielded greater seedling performance in terms of shoot height, root length, fresh seedling weight, and stem diameter. Duration notably influenced fresh biomass accumulation, suggesting the availability of ZnO during early development facilitates resource allocation for growth, the best performing concentration from each nutrients with the best performing priming duration where then used on the water stress trial. Further trials under controlled moisture conditions (30%, 50%, and 80% field capacity) assessed nutrient uptake efficiency. Results showed that priming with KNO₃ and water significantly enhanced nitrogen, phosphorus, and potassium uptake, while ZnO priming increased nitrogen and phosphorus uptake by 54.63% and 25.7%, respectively, compared to controls. However, Zn uptake was reduced in ZnO-primed plants, suggesting a complex interaction between priming treatments and soil moisture levels. Overall, NSP, particularly with KNO₃ and ZnO proved effective in improving chilli seedling vigour, early growth, and nutrient acquisition, especially under water stress. These findings underscore the need for crop-specific and moisture-sensitive priming protocols to optimize chilli productivity in smallholder systemsM. Sc. (Agriculture)Agriculture and Animal Healt
The transformation of martyrdom as discourse and practice In the thought of john Chrysostom
No full textThis study examines martyrdom as a discursive construct through an analysis of the martyrhomilies composed by John Chrysostom, priest in Antioch and later bishop of Constantinople. These homilies, or sermons, offer insights into how martyrdom was reimagined and understood during the period of Late Antiquity. At a time when Christians were no longer subjected to persecution or torture for their faith, it became crucial to sustain and invigorate the martyr tradition by venerating those who chose death over renouncing their beliefs. The actions of these martyrs—both performative and silent—served as foundational exemplars for leading a
virtuous Christian life, encompassing themes such as family and parenting, masculinity, gender, and the practice of bloodless martyrdom through asceticism. This study demonstrates that the concept of martyrdom underwent a significant transformation, evolving from its earlier association solely with bloodshed and death.
Chrysostom’s discourse on martyrdom is centred on the idea of pedagogy aimed at emulation, uniting themes of obedience, asceticism, and parent-child relationships. His sermons sought not only to impart knowledge but to shape the lives of his audience by presenting martyrs as exemplars of Christian virtue. Chrysostom emphasised the reciprocal relationship between martyrdom and asceticism, both seen as paths to moral refinement, and highlighted the importance of obedience to God as central to spiritual growth. By focusing on the parent-child dynamic, he reinforced the notion of a loving yet hierarchical relationship with God, urging his
audience to imitate the martyrs’ dedication. His vivid, descriptive homilies employed rhetorical techniques like ekphrasis and fictional monologues to make the martyrs’ sacrifices tangible, transforming their stories into performative lessons for his listeners.
Chrysostom redefined martyrdom for an audience no longer facing persecution, shifting the focus from blood martyrdom to asceticism as a form of spiritual martyrdom accessible to all Christians. Through practices like prayer, fasting, and vigils, believers could emulate the martyrs’ discipline and devotion. He also emphasised the silent agreement between parents and children in martyrdom, portraying their shared acceptance of death as a testament to strong
Christian upbringing. While his rhetoric could be harsh, it served to make martyrdom relatable to his audience, bridging the past and present. Ultimately, Chrysostom expanded the discourse on martyrdom, presenting it as an ongoing, inclusive practice that transcended historical persecution, with asceticism offering a way for all Christians to embody the martyrs’ virtues.M. Th. (New Testament)New Testamen
Constructing a model for collective bargaining within a South African university
No full textText in English with summaries in Afrikaans and ZuluThis study was triggered by the fact that emerging socio-political and economic factors in South Africa have had a significant impact on the way universities engage in collective bargaining with organised labour, thereby necessitating a revisit of traditional collective bargaining approaches. There is a strong business case for universities to adopt effective and efficient collective bargaining strategies to remain sustainable and globally competitive. While universities have become increasingly unionised, they nevertheless need to expedite their collective bargaining strategies and still fulfil their social mandate. The aim of the study was to explore collective bargaining frameworks with the aim of constructing a model that enhances collective bargaining within a South African university. In addition to the literature review, the researcher employed a quantitative research design. After obtaining ethical clearance, the researcher distributed, through a gatekeeper, whereafter a sample of N= 286 anonymous participants responded to an electronic survey comprising management and nonmanagerial employees from academic and non-academic sectors in the university. The survey instrument determined the biographic information and perceptions of respondents to collective bargaining (CB) practices, Organisational justice (OJ), Organisational Trust (OT) and Workplace Conflict (WC) prevailing at the university. The statistical analysis conducted through an SPSS software, included descriptive and inferential statistics and regression. Structural Equation Modelling (SEM) also optimally demonstrated the relationship between CB and WC, and the mediating effect of OJ and OT between the CB and WC. Furthermore, path analysis and process analysis yielded a conceptual model, after validity and reliability tests for psychometric properties of the scales employed.
The research demonstrated that collective bargaining outcomes are not only dependent on the actual negotiation proceedings but prior perceptions matter.Hierdie studie is genoodsaak deur veranderende sosio-politieke en ekonomiese ontwikellinge wat 'n toenemende impak het op die wyse waarop universiteite kollektiewe onderhandelinge met georganiseerde arbeid in Suid-Afrika benader. Die veranderende omstandighede het ‘n groot behoefte geskep vir die hersiening van tradisionele kollektiewe onderhandelingsbenaderings deur werkgewers en verteenwoordigers van georganiseerde arbeid.
Daar is ’n sterk argument vir universiteite om effektiewe en doeltreffende strategieë vir kollektiewe onderhandelings aan te neem ten einde volhoubaar te bly en wêreldwyd mededingend te wees. Aangesien die teenwoordigheid van vakbonde binne universiteite toenemend sentraal geword het, is universiteite genoop om hul strategieë vir kollektiewe onderhandelinge te vaartbelyn terwyl hul steeds hul maatskaplike mandaat vervul.
Die doel van die studie was om kollektiewe onderhandelingsraamwerke te ondersoek met die oog op die ontwerp van ’n model wat kollektiewe onderhandeling binne ’n Suid-Afrikaanse universiteit te verbeter. Benewens die literatuuroorsig het die navorser ’n kwantitatiewe navorsingsontwerp gebruik. Nadat etiese goedkeuring verkry is, is die opname elektronies versprei, waarna ’n steekproef van N = 286 anonieme deelnemers gereageer het, bestaande uit bestuurders en nie-bestuurswerknemers van beide akademiese en nie-akademiese sektore in die universiteit. Die opname-instrument het biografiese inligting en persepsies van respondente oor kollektiewe onderhandelingspraktyke, organisatoriese geregtigheid, organisatoriese vertroue en werksplek konflik wat in die universiteit voorkom, bepaal. Die statistiese analise, uitgevoer met SPSS sagteware, het beskrywende- en inferensiële statistieke ingesluit. Alhoewel SEM nie optimaal die verband tussen kollektiewe onderhandeling en werksplek konflik, en die bemiddelende effek van organisatoriese geregtigheid en organisatoriese vertroue tussen die genoemde veranderlikes kon aandui nie, het padanalise en prosesanalise ’n konseptuele model opgelewer, nadat geldigheid- en betroubaarheidstoetse vir die psigometriese eienskappe van die skale uitgevoer is.
Die navorsing het aangetoon dat kollektiewe onderhandelingsuitkomste nie net afhanklik is van die werklike onderhandelingsproses nie, maar dat voorafgaande persepsies ook ’n rol speel.Lolu cwaningo lugqugquzelwe yizimo zezenhlalo nezomnotho ezihlale ziguquka mihla yonke lapha eNingizimu Afrika, osekube nomthelela endleleni yokuxoxisana phakathi kweNyuvesi neziNyunyana. Lokhu sekudale ukuthi izikhungo zezeMfundo ePhakeme zihlolisise kabusha indlela ezixoxisana ngayo nezinyunyana. Izindlela zokuxoxisana ebezijwayelekile sekudingeka ukuthi zibuyekezwe. Ukubuyekezwa kobuchule bakudala bokuxoxisana sekuseqhulwini ngenxa yesimo sanamuhla esesiphelezelwa yizimfuno ezinqala zobululungiswa ekuhlalisaneni kwesintu kanye noguquko. Njengoba amaNyuvesi egunyazwe wumphakathi ukuthi akhiqize ulwazi namakhono okusimamisa umnotho kanye nokuqikelela ukuthi okwenziwayo kuhambisana nezidingo zomphakathi, kuyadingeka futhi ukuthi kube seqophelweni lokuqhudelana nowonkewonke emhlabeni jikelele. Ukuze amaNyuvesi akwazi ukuhlangabezana nalezi zinhloso-ngqangi, kubalulekile ukuthi abe nobuchule obudingekayo ukuqinisekisa ukuthi zonke izingxoxo zokubonisana nabasebenzi zihamba ngemfanelo, zingabi nazihibe. Uma kubhekwa ngeso lezohwebo, kunezizathu ezinqala ezeseka ukuphathwa ngemfanelo nangobuchule bezingxoxo zokubonisana neziNyunyana. Ukuze umnotho welengabadi udlondlobale futhi uchume ezweni lonkana, kubalulekile ukuthi amaNyuvesi angagcini nje kuphela ngokukhiqiza nokusabalalisa ulwazi, kodwa avuselele amakhono asemqoka ekuthuthukiseni isizwe. Phezu kwalesi simo esiguquguqukayo ezweni, amanyuvesi azithola esebunzimeni ngoba abhekene nenselelo yokuthi aqinisekise ukuthi, phezu kwesimo senkundla yezokusebenza esiguquke ngendlela ebabazekayo, ngenxa yokusabalala kwezinyunyana kepha izinsiza-kusebenza ziya ngokuya zigqoza. Njengoba sekunezinguquko ezingaka nje ezinhlakeni zezokusebenza, lolu cwaningo luzobamba iqhaza elinqala ekucobelelaneni ngolwazi olusemqoka mayelana nenkambiso yezingxoxo zokubonisana nabasebenzi ezweni lonke, ikakhulukazi ezinhlakeni zemfundo ephakeme. Lolu cwaningo luhlose ukucubungula izinhlaka ezingasetshenziswa ezingxoxweni phakathi kwabaqashi nezinyunyana ngenjongo yokubumba uhlaka olungachumisa izigungu zoxoxiswano. Umcwaningi usebenzise uhlobo oluncike kakhulu ebuchuleni bezokuhlaziya kwezibalo kulolu cwaningo. Inhlolovo isatshalaliswe ngobuchwepheshe besimanje i-SPSS kwisampula, N=286, kulabo basebenzi abahlonziwe kanye nabaphathi bale yunivesithi eseningizimu ne-Afrika okugxilwe kuyo emva kokuthola ukugunyazwa kobuqotho bocwaningo. Inhlolovo ibihlose ukuveza ulwazi mayelana nemininingwane ebalula ubunjalo nobungako balowo nalowo msebenzi kanye nokuthi lowo nalowo msebenzi, unambono muni mayelana nezindaba eziphathelene noxoxiswano nokungavumelani emsebenzini, kweyamaniswe nokwethembana nobulungiswa obukhona ngaphakathi enyuvesi. Indlela izibalo zokuhlaziya ezichazayo nezokuqagula eziqukethe nobuchule be-factor analysis. Ngaphezu kwalokho kusetshenziswe nobuchwepheshe be-SEM. Lolu lwazi lube seluzohlolisiswa ngenjongo yokuqhakambisa nokuchumisa umhlahlandlela woxoxiswano-ndawonye kuyo inyuvesi okugxilwe kuyo. Kuhlaziywe ukuqiniseka nokwethembeka kwezinkomba-simo ngobuchule be-KMO nobuka-Bartlett. Umcwaningi unethemba lokuthi lolu cwaningo luzosiza ukucebisa abaphathi beyuvesithi okugxilwe kuyo kanye namanye.D. Phil. (Management Studies (Human Resources Management) )Colleges of Economic and Management Science
Teachers’ experiences in managing learners’ conduct in secondary schools in the Waterberg district, Limpopo Province
No full textAbstracts in English, Sotho and ZuluThis study focused on teachers’ experiences in managing learners’ conduct in secondary schools in the Waterberg district Limpopo province.
The major objective of this research is to learn about and comprehend how secondary school teachers in the Waterberg District of Limpopo Province deal with learner behaviour management. With an emphasis on understanding the several elements impacting their approach to behaviour management, this research aimed to look into the specific problems, techniques and views of teachers in this specific educational setting. The study's overarching goal was to shed light on comparable rural and semi-rural settings so that educational policies, programmes and practices could be better informed.
The study used a qualitative approach to delve into the complex experiences of educators. This qualitative study conducted semi-structured, face-to-face interviews with teachers from selected schools and observations and document analysis were used for triangulation of data. The data collected during interviews were transcribed, evaluated and analysed in accordance with thematic analysis.
The study revealed that learners’ socio-economic status has a significant impact on their conduct, which is the most crucial finding of the study. It also revealed the difficulties, solutions, and assistance in classroom management that secondary school teachers in the Waterberg District encounter when trying to manage their learners’ behaviour.
In this study, teacher training programmes, access to school counsellors or behavioural specialists, a proper school infrastructure, active parental involvement and collaboration between schools, community organisations and powerful individuals and learners’ school programmes is recommended.
These recommendations could help schools in the Waterberg District create a more positive and encouraging atmosphere for learners to learn in. The outcome will be an improvement in both learner conduct and academic performance.Boithuto bona bo tsepamisa maikutlo ho basuwe le mesuwetsana mabapi le boiphihlelo ba ho laola boitshwaro ba baithutwana dikolong tse phahameng seterekeng sa Waterberg profinseng ya Limpopo.
Sepheo se seseholo sa dipatlisiso tsena ke ho ithuta le ho utlwisisa hore mesuwe le mesuwetsana ya dikolo tse phahameng tsa seterekeng sa Waterberg porofesing ya Limpopo, ba sebetsana le boitshwaro ba bana ka tsela e jwang.
Dipatlisiso tsena haholo holo di etshetlehile le ho shebana le mathata, dithekniki le maikutlo a matitjhere ho tsa thuto ka kakaretso. E phahameng ka ho fetisisa dipatlisisong tsena ke sepheo sa ho kgantsha lesedi bapisong le ditlhopiso tsa mahaeng le metse e meholo, ka hoo maano, mananeo le ditloaelo tsa thuto di katsebiswa ka tsela e nepaheseng.
Dipatlisiso tsena ho sebedisitswe tsa mofuta wa boleng ho etsa difuputso ka diphihlelo tsa matitjhere. Dipatlisiso tsena tsa boleng ho ilwe hwa tshwarwa dipuisano le matitjhere ho tswa dikolong tse fapaneng, di tebello le tlhatlhobo ya ditokomane e ile ya sebediswa ho fumana ditaba tse felletseng. Dipatlisiso tsena di senotse hore boemo ba moruo bo na le tshusumetso maitshwarong a baithutwana. Di boela di senola mathata, ditharollo le thuso ho laola diphaphusi e leng mathata ao matitjhere a dikolo tsa setereke sa Waterberg ba kopang le ona ha ba leka ho laola maitshwaro a baithuti.
Dipatlisisong tsena, mananeo a boikoetliso ba matitjhere, phihlello ya ba eletsi ba sekolo, tulo e nepahetseng ya sekolo, ho kenya letsoho hwa batswadi le tshebedisano mmoho pakeng tsa dikolo, mekgatlo ya sechaba le mananeo a sekolo a baithuti.
Dikgothaletso tsena di ka thusa dikolo tsa setereke sa Waterberg ho bopa boemo bo bottle le bo kgothatsang moo baithuti ba tlang hoi thuta hantle. Sephetho se tla ba ntlafatso ho maitshwaro a baithuti le tshebetso ya bona ya thuto.Lolu cwaningo lugxile kubafundisi mayelana nesipiliyoni sokuphathwa kwabafundi ezikoleni zamabanga aphezulu esifundazweni sase Limpopo ngaphansi kwesifunda sase Waterberg.
Inhloso enkulu ngalolucwaningo ukufunda nokuqonda kothisha bamabanga aphezulu indlela yokubhekana nokuziphatha kwabafundi kulesi sifundazwe, nokugcizelela ekuqondeni umthelela wokwenza izinto ngendlela yabo. Okunye okuhlosiwe ukubheka izinkinga ezithile, amasu kanye nemibono yabo othisha ngokwezemfundo. Inhlosongqangi ngalolucwaningo kwakuwukuletha ukukhanya ezindaweni eziqathaniswa nalezo ezingamakhaya kanye nalawo aphucuzekile ngokuhlela inqubomgomo yezemfundo, uhlelo kanye nokucijwa kangcono.
Ucwaningo lwalusebenzisa indlela efanelekile nokungulwazi olunzulu mayelana nenkimbinkimbi yesipiliyoni sabafundisi. Lolu cwaningo olufanelekile lwalwenza izingxoxo zobuso nobuso nothisha abavela ezikoleni eziqokiwe futhi kwakubukisiswa ukuhlaziywa komqulu ukuzuza ulwazi ngezindlela ezahlukahlukene. Ulwazi olwalutholakala ngesikhathi sengxoxo lwaluqoqwa, lubhalwe phansi, luhlolwe bese luhlaziywa ngendlela evumelana nohlelo lwakhona.
Ucwaningo luveza ukuthi abafundi bezenhlalo-mnotho banomthelela obaluleke kakhulu ekuziphatheni kwabo okuyisisekelo sokufunda. Luphinde lwaveza izixazululo zobunzima kanye nokulekelelwa ekuphathweni kwamagumbi okufundela, othisha bezikole zamabanga aphezulu abahlangana nalo lapho bezama ukuphatha abafundi babo.
Lolu cwaningo lugqugquzela izinhlelo zokuqeqeshwa kothisha ukubandakanya abeluleki bengqondo bezikole kanye nochwepheshe bokuziphatha, luphinde lugqugquzele ingqalasizinda efanele, ukuzibandakanya komzali womfundi, ukubambisana phakathi kwezikole zomphakathi, nohlelo lwabantu abanamandla okuzimela kanye nohlelo lwabafundi besikole.
Lezi zincomo zingasiza kakhulu ezikoleni zakulesi sifunda sase Waterberg ukwakha umoya omuhle futhi okhuthaza abafundi ukuba bafunde.M. Ed. (Educational Management)Educational Leadership and Managemen
An empirical analysis of cash flow effects on dividend decisions of financial institutions listed on the Johannesburg Stock Exchange in South Africa
No full textText in English with abstracts in Zulu and TswanaDividend decisions continue to be among the most contentious topics in modern corporate governance, and this subject has been a focal point of academic inquiry for numerous years. The debate on dividends became contentious when it was discovered that managers tend not to prioritise the benefits of shareholders but instead focus on their own benefits. However, other factors influence the dividend policy. Although research has been conducted on this, gaps persist, which inspired this research. For instance, there is limited research on how dividend policies of companies are structured and how corporate cash flow can be enhanced or aligned to dividends. Interestingly, studies on this topic in emerging economies have only been done in other countries besides South Africa. This study investigated the influence of dividend decisions on financial institutions listed on the Johannesburg Stock Exchange (JSE) in South Africa. A quantitative methodology was employed within a causal/explanatory research framework to explore the relationship between the two separate variables. The researcher evaluated the effect of an independent variable on a dependent variable by applying a multiple linear regression model. The dependent variable, related to dividend distribution choices, is measured using earnings per share, whereas the independent variable consists of cash flows generated from investment, operational, and financing activities. Secondary data from financial statements was collected from 60 financial institutions listed on JSE, covering a period of 2013 – 2023 which makes findings more relevant to current market and regulatory conditions.
The research findings indicate a significant positive relationship between total cash flow (TCF) and dividend payouts, with operating cash flow also contributing to an increase in dividends. Additionally, interest rates have a favourable effect on the distribution of dividends. The correlation between overall earnings per share (0.2510) and dividends per share (DPS) (0.2502) suggests that higher operational cash flows are associated with increased profitability and dividend distribution. By contrast, cash flows from investment activities (CFFIA) exhibit a negative correlation with both earnings per share (-0.1846) and dividends per share (0.1705).
The study concludes that cash flow significantly impacts dividend policy, and financing activities may provide cash inflows, although these funds are often not utilised for dividends.Izigqibo zezantlukwano ziqhubela phambili ukuba sesinye sezona zihloko zixambulisanayo kulawulo lweshishini lwale mihla, kwaye esi sifundo besingumba wophando lwezifundo iminyaka emininzi. Ingxoxo-mpikiswano ngezabelo yaba yimpikiswano xa kwafunyaniswa ukuba abaphathi bathanda ukungazibeki phambili iinzuzo zabaninizabelo kodwa endaweni yoko bagxile kwizibonelelo zabo. Nangona kunjalo, ezinye izinto zinefuthe kumgaqo-nkqubo wezabelo. Nangona uphando lwenziwe malunga noku, izikhewu zisekho, nto leyo ekhuthaze olu phando. Umzekelo, kukho uphando oluncinci malunga nendlela imigaqo-nkqubo yezahlulo zeenkampani ezicwangciswa ngayo kunye nendlela yokuhamba kwemali yenkampani inokuphuculwa okanye ilungelelaniswe Kusetyenziswa indlela yokulinganisa ngaphakathi kwinqanaba locwaningo olubangela/oluchazayo ukuxilonga ubudlelwane phakathi kweenguqu ezahlukeneyo ezimbini. Umphandi wahlalutya ifuthe lenguqu ezimeleyo kwinguqu ezixhomekeke kuyo ngokusebenzisa imodeli ye-multiple linear regression. Inguqu ezixhomekeke kuyo, enxulumene nokukhethwa kokwabiwa kweedividendi, ilinganiswa kusetyenziswa ingeniso nge-share nganye, ngelixa inguqu ezimeleyo iquka iimali ezivela kwimisebenzi yokutyala imali, yokusebenza, kunye neyokuxhasa ngemali. Idatha yesibini evela kwiingxelo zezimali yaqokelelwa kwiibhanki ezili-60 ezibhaliswe kwi-JSE, ibandakanya ixesha le-2013 – 2023 elenza iziphumo zibe nefuthe ngakumbi kwiimeko zentengiso kunye nemithetho yangoku.
Iziphumo zophando zibonisa ubudlelwane obuqinisekileyo phakathi kwemali epheleleyo engenayo (TCF) kunye neentlawulo zezabelo, apho nemali engenayo evela kwimisebenzi (operating cash flow) inegalelo ekwandiseni izabelo. Ukongeza, amanqanaba enzala anefuthe elihle ekuhanjisweni kwezabelo. Ubudlelwane phakathi kwengeniso iyonke ngesabelo ngasinye (0.2510) kunye nezabelo ngesabelo ngasinye (DPS) (0.2502) bubonisa ukuba imali engenayo ephezulu evela kwimisebenzi ihambelana nokwanda kwenzuzo kunye nokuhanjiswa kwezabelo. Ngokwahlukileyo, imali engenayo evela kwimisebenzi yotyalo-mali (CFFIA) ibonisa ubudlelwane obungelobuhle kunye nengeniso ngesabelo ngasinye (-0.1846) kunye nezabelo ngesabelo ngasinye (0.1705).
Uphononongo lugqibe kwelokuba ukungena nokuphuma kwemali kunefuthe elimandla kumgaqo-nkqubo wesahlulo, kwaye imisebenzi yenkxaso-mali inokubonelela ngokungena kwemali, nangona ezi mali zihlala zingasetyenziselwa izabelo.Likhetho tsa likhethelo li ntse li le har'a lihlooho tse phahameng ka ho fetisisa lintlheng tsa puso ea likhoebo tsa kajeno, mme sehlooho sena se bile sebaka sa bohlokoa sa lipatlisiso tsa thuto ka lilemo tse ngata. Ngangisano mabapi le likhethelo e ile ea e-ba ea ho hanyetsana ha ho fumanoe hore bao ba laolang ba atisa ho se ke ba qholotsa melemo ea beng ba likhoebo empa ho fokotsa melemo ea bona. Leha ho le joalo, lintho tse ling li susumetsa leano la likhethelo. Leha lipatlisiso li entsoe ka sena, lihloohisiso li ntse li tsoela pele, tse ileng tsa susumetsa patlisiso ena. Mohlala, ho na le lipatlisiso tse fokolang mabapi le hore na meralo ea likhethelo ea likhoebo e hlophisoa joang le hore na chelete ea likhoebo e ka ntlafatsoa kapa ho etsoa hore e tsamaye le kantle. Ho ile ha sebelisoa mokhoa oa lipalo ka har'a moralo oa lipatlisiso oa sesosa / tlhaloso ho hlahloba kamano pakeng tsa mefuta e 'meli e fapaneng. Mofuputsi o ile a hlahloba phello ea phetoho e ikemetseng holim'a phapang e itšetlehileng ka eona ka ho sebelisa mekhoa e mengata ea ho khutlela morao. Phapanyetsano e itšetlehileng ka eona, e amanang le khetho ea kabo ea likabo, e lekanngoa ho sebelisoa meputso e 'ngoe le e 'ngoe, athe phapano e ikemetseng e na le phallo ea chelete e hlahisoang ke mesebetsi ea matsete, ea ts'ebetso le ea lichelete. Dintlha tsa bobedi tse tswang ditatementeng tsa ditjhelete di ile tsa bokellwa ho tswa ditheong tse 60 tsa ditjhelete tse thathamisitsweng ho JSE, tse nkang nako ya 2013 – 2023 e leng se etsang hore diphumano di be le kamano e ntle le maemo a jwale a mmaraka le a taolo.
Liphuputso tsa lipatlisiso li bonts'a kamano ea bohlokoa e ntle lipakeng tsa phallo ea chelete kaofela (TCF) le litefo tsa likabelo, 'me phallo ea chelete e sebetsang le eona e tlatselletsa keketsehong ea meputso. Ho feta moo, litefiso tsa tsoala li na le phello e ntle kabong ea meputso. Khokahano lipakeng tsa meputso e akaretsang ka kakaretso (0.2510) le likarohano ka kabelo (DPS) (0.2502) e fana ka maikutlo a hore phallo e phahameng ea ts'ebetso ea ts'ebetso e amahanngoa le phaello e eketsehileng le kabo ea likabelo. Ka lehlakoreng le leng, phallo ea chelete e tsoang mesebetsing ea matsete (CFFIA) e bonts'a khokahano e mpe le meputso ka bobeli ka kabelo (-0.1846) le likabelo ka kakaretso (0.1705).
Boithuto bona bo fihletse qeto ea hore phallo ea chelete e ama haholo pholisi ea likarohano, 'me mesebetsi ea lichelete e ka fana ka phallo ea chelete, le hoja lichelete tsena hangata li sa sebelisoe ho fumana meputso.M.Com (Business Management)College of Accounting Science
Developing an audit quality oversight framework for European audit regulators
No full textAbstracts in English, Afrikaans and ZuluThe aim of this research was to develop an audit quality oversight framework for
European audit regulators, grounded in the EU Acquis Communautaire for statutory audit,
to guide the inspection of audit quality. The study explored the links between enhanced
audit quality, improved reliability of financial reporting, strengthened investor confidence
and greater market integrity. In doing so, it examined the influence of the external quality
control system on audit quality.
A mixed-methods approach was adopted, combining quantitative surveys and qualitative
semi-structured interviews. The surveys targeted audit companies (auditors),
professional audit organisations, European audit regulators, major financial regulators
and public interest entities across Europe. The semi-structured interviews involved
purposively selected participants from public interest entities.
The research establishes the framework’s conceptual foundation (Level 1) by
demonstrating how high-quality audits enhance financial reporting reliability, thereby
fostering investor confidence and strengthening market integrity. This foundation is built
on three pillars: securing audit quality, overseeing audit engagements and enhancing auditor independence and ethics. The study further outlines the framework’s monitoring
and implementation strategies (Level 2) and emphasises its application benefits (Level
3), thus highlighting its practical value.
A significant finding of the research is the differing reliance on the external quality control
system between local audit companies and international networks. Local companies,
which face greater financial and operational pressures from audit quality oversight, rely
more heavily on the external quality control system, using it to supplement their internal
control systems to enhance and maintain audit quality. In contrast, international networks,
supported by more robust internal control systems due to access to greater resources,
rely less on the external quality control system.
The study underscores the importance of maintaining the independence of the external
quality control system from non-audit professional influence since such influence can
impair audit quality. Conversely, when the external quality control system is managed by
audit audit professionals, it has a positive effect on audit quality, especially for local audit
companies.
A risk-based approach to audit quality oversight is recommended, focusing on high-risk
audit engagements and areas where effective resource allocation and adherence to
auditing standards and ethical requirements are most critical to achieving high audit qualityDie doel van hierdie navorsing was om ’n ouditgehaltetoesigraamwerk vir Europese
ouditreguleerders te ontwikkel op grond van die EU Acquis Communautaire vir statutêre
oudit, om die inspeksie van ouditgehalte te rig. Die studie het die verband tussen
verhoogde ouditgehalte, verbeterde betroubaarheid van finansiële verslagdoening,
versterkte beleggersvertroue en beter markintegriteit ondersoek. Sodoende is die invloed
van die eksterne gehaltebeheerstelsel op ouditgehalte bestudeer.
’n Gemengdemetode-benadering is gevolg, met ’n kombinasie van kwantitatiewe
opnames en kwalitatiewe, halfgestruktureerde onderhoude. Die opnames was op
ouditfirmas (ouditeure), professionele ouditorganisasies, Europese ouditreguleerders,
groot finansiële reguleerders en openbarebelang-entiteite regoor Europa gemik. Die
halfgestruktureerde onderhoude het behels dat navorsingsdeelnemers doelbewus uit
openbarebelang-entiteite gekies word.
Die navorsing vestig die konseptuele grondslag vir die raamwerk (Vlak 1), deur te
demonstreer hoe hoëgehalte-oudits die betroubaarheid van finansiële verslagdoening
verbeter en sodoende beleggersvertroue koester en markintegritriteit versterk. Hierdie
grondslag het drie hoekstene: om ouditgehalte te verseker, toesig te hou oor oudits, en
die onafhanklikheid en etiese optrede van ouditeure te versterk. Die studie gee ook ’n oorsig van die monitering- en implementeringstrategieë ten opsigte van die raamwerk
(Vlak 2) en beklemtoon die toepassingsvoordele daarvan (Vlak 3), wat die studie se
praktiese waarde beklemtoon.
’n Belangrike navorsingsbevinding is die verskil tussen plaaslike ouditfirmas en
internasionale netwerke se steun op die eksterne gehaltebeheerstelsel. Plaaslike
maatskappye, wat groter finansiële en operasionele druk van ouditgehalte-toesighouding
ervaar, steun swaarder op die eksterne gehaltebeheerstelsel en gebruik dit om hul interne
beheerstelsels aan te vul om ouditgehalte te verbeter en te handhaaf. In kontras daarmee
steun internasionale netwerke, wat deur meer kragtige interne beheerstelsels ondersteun
word danksy toegang tot beter hulpbronne, minder op die eksterne gehaltebeheerstelsel.
Die studie beklemtoon hoe belangrik dit is om die eksterne gehaltebeheerstelsel se
onafhanklikheid van nie-oudit- professionele invloed te behou, aangesien sodanige VI
invloed die ouditgehalte kan belemmer. Omgekeerd, wanneer die eksterne
gehaltebeheerstelsel deur professionele ouditeure bestuur word, het dit ’n positiewe
uitwerking op ouditgehalte, veral vir plaaslike ouditfirmas.
’n Risikogebaseerde benadering tot ouditgehaltetoesig word aanbeveel, met die fokus op
hoërisiko-oudits en omgewings waar doeltreffende hulpbronverdeling en handhawing van
ouditstandaarde en etiese vereistes deurslaggewend is vir hoëgehalte-oudits.Inhloso yalolu cwaningo bekuwukusungula uhlaka lokwengamela ikhwalithi yocwaningomabhuku
lwabalawuli bama-European audit, olusekelwe ku-EU Acquis Communautaire
ukuze kucwaningwe ngokusemthethweni, ukuze kuqondiswe ukuhlolwa kwekhwalithi
yocwaningo. Ucwaningo luhlole izixhumanisi phakathi kwekhwalithi yocwaningomabhuku
ethuthukisiwe, ukwethembeka okuthuthukisiwe kokubikwa kwezezimali,
kwaqinisa ukuzethemba kwabatshalizimali kanye nobuqotho obukhulu bezimakethe.
Ngokwenza kanjalo, ihlole umthelela wesistimu yokulawula ikhwalithi yangaphandle
kukhwalithi yocwaningo.
Kwamukelwa indlela yezindlela ezixubile, ehlanganisa izinhlolovo zobuningi kanye
nenhlolokhono esezingeni eliphakathi nendawo. Lezi zinhlolovo zaziqondiswe
ezinkampanini zokucwaninga amabhuku (abacwaningi mabhuku), izinhlangano
zocwaningo-mabhuku ezingochwepheshe, abalawuli bama-European audit, abalawuli
bezezimali abakhulu kanye nezinhlangano ezithakaselayo zomphakathi kulo lonke
elaseYurophu. Izingxoxo ezakhiwe kancane zibandakanya ababambiqhaza abakhethwe
ngamabomu abavela ezinkampanini ezinentshisekelo yomphakathi. Ucwaningo lusungula isisekelo sohlaka lomqondo (Izinga loku-1) ngokubonisa ukuthi
ukucwaninga kwamabhuku kwekhwalithi ephezulu kuthuthukisa kanjani ukwethembeka
kokubikwa kwezimali, ngaleyo ndlela kukhuthaze ukuzethemba kwabatshalizimali futhi
kuqinise ubuqotho bemakethe. Lesi sisekelo sakhelwe phezu kwezinsika ezintathu:
ukuthola ikhwalithi yokucwaningwa kwamabhuku, ukwengamela ukusebenzelana
kocwaningo-mabhuku kanye nokuthuthukisa ukuzimela kanye nokuziphatha
komcwaningi mabhuku. Ucwaningo luphinde luveze amasu ohlaka okuqapha
nokusetshenziswa kwawo (Izinga lesi-2) futhi lugcizelela izinzuzo zalo zokusetshenziswa
(Izinga lesi-3), ngaleyo ndlela lugqamisa ukubaluleka kwalo okungokoqobo.
Okutholakele okubalulekile kocwaningo ukwethembela okuhlukile ohlelweni
lwangaphandle lokulawula ikhwalithi phakathi kwezinkampani zasekhaya zocwaningomabhuku
kanye namanethiwekhi omhlaba. Izinkampani zasendaweni, ezibhekene
nezingcindezi ezinkulu zezezimali nezokusebenza ngenxa yokwengamela ikhwalithi
yocwaningomabhuku, zithembele kakhulu ohlelweni lwangaphandle lokulawula ikhwalithi, zilusebenzise ukuze zengezele izinhlelo zazo zokulawula zangaphakathi
ukuze zithuthukise futhi zigcine ikhwalithi yocwaningo-mabhuku. Ngokuphambene,
amanethiwekhi omhlaba, asekelwa izinhlelo zokulawula zangaphakathi eziqinile ngenxa
yokufinyelela ezinsizeni ezinkulu, athembele kancane ohlelweni lokulawula ikhwalithi
yangaphandle.
Ucwaningo lugcizelela ukubaluleka kokugcina ukuzimela kwesistimu yokulawula
ikhwalithi yangaphandle ethonyeni lochwepheshe abangacwaningi njengoba lokho
kuthonya kungalimaza ikhwalithi yocwaningo. Ngokuphambene, lapho uhlelo
lwangaphandle lokulawula ikhwalithi luphethwe ochwepheshe bokucwaninga amabhuku,
luba nomthelela omuhle eqophelweni lokucwaningwa kwamabhuku, ikakhulukazi
ezinkampanini zasendaweni zokucwaningwa kwamabhuku.
Kutuswa indlela esekelwe engcupheni yokwengamela ikhwalithi yocwaningo-mabhuku,
kugxilwe ekuxoxisaneni kocwaningo-mabhuku oluyingozi kakhulu kanye nezindawo
lapho ukwabiwa kwezinsiza kusebenza ngempumelelo nokuhambisana nezindinganiso
zokucwaninga kanye nezidingo zokuziphatha kubaluleke kakhulu ekuzuzeni izinga eliphezulu lokucwaninga.D. Phil. (Accounting Sciences)College of Accounting Science
The role of public relations within the South African education sector: a mixed-methods study at a Free State based public school
No full textThis mixed method study mainly rooted in Excellence Theory, provides a much-needed and more recent investigation into the role of public relations (PR) in South African public schools – a tool often overlooked and undervalued in the education fraternity. The findings suggest a reactive approach to PR and communications, with the Principal assuming the primary role of PR practitioner, mainly focusing on internal communications. The results further indicate that respondents mainly value PR for its role in disseminating information about school and job-related matters, in addition to fostering a sense of belonging, and its attempt to promote positive relationships with stakeholders.
Overall, respondents have a positive perception of the school, its communication and their relationship with it. Consequently, the established link between PR, communication, relationships and image suggests that PR could potentially help build and maintain a favourable image of the school, as well as positive relationships with its internal stakeholders by improving overall communication.M.A. (Communication)Communication Scienc
Analysis of the the investigation procedures used to investigate rape of a minor in the Western Cape province
No full textThe scourge of rape in general and rape of minors in particular is acknowledged as a social and human rights problem. In Western Cape Province, rape against children has reached the levels of a public health hazard. Against this backdrop, the aim of this qualitative research was to examine the investigative techniques or investigation procedures in the rape of a minor in the Western Cape Province.
The study was conducted at four different Western Cape Province family violence, child protection and sexual offence units with a total of eight (8) commissioned and non-commissioned officials from different towns or clusters. Two of these officers were from each Family Violence, Child Protection and Sexual Offence (FCS) units. All eight members were selected for participation in this study through the convenience or availability sampling strategy. This sampling criteria was chosen because they were available to share their collective experience and knowledge regarding family violence, child protection, and sexual offences.
Data was collected by means of the researcher’s self-designed and structured in-person audio recorded interviews with the sampled eight participants. The data collected was analysed and generated four (4) theme-based findings. The first theme affirmed the traditional role of the FCS in ensuring effective prevention and investigation of FCS-related crimes, including crimes against children. Secondly, first responder duties and responsibilities in rape of a minor were deemed indispensable in securing untainted crime scene evidence. Thirdly, the findings revealed that there were still many challenges, including the DNA backlogs that frequently result in delayed trials and poor conviction rates. Fourthly it was established that the effects of the rape on a minor are mostly psychological, social and physiologicalPolice Practic
Knowledge, attitudes and practice of nurses towards continuing professional development at a private hospital in KwaZulu-Natal Province, South Africa
No full textBackground: Continuing professional development can be defined as short learning programmes that nurses and other professionals undertake to improve and maintain their skills and competencies throughout their working life. The South African Nursing Council has developed a continuing professional development framework, which is to be implemented in the near future that will make the accumulation of 15 continuing professional development points compulsory for licence renewal for all category of nurses in South Africa registered with the South African Nursing Council.
Purpose: This study's purpose was to determine the knowledge, attitudes and practice of nurses’ towards CPD at a private hospital in KwaZulu-Natal Province, South Africa.
Method: A quantitative descriptive cross-sectional survey was conducted. The study population was all nursing staff employed at the selected hospital who were eligible and willing to participate in the study. A researcher-developed questionnaire was used for data collection.
Results: It was found that the respondents were knowledgeable about continuing professional development and its benefits, however many of the respondents were oblivious to the proposed South African Nursing Council continuing professional development framework. The majority of the respondents had a positive attitude towards continuing professional development despite the low attendance rate at continuing professional development training. The results indicated that an interconnected relationship existed between the knowledge, attitudes and practice of the nurses towards continuing professional development. This finding is concurrent with the Knowledge,
Attitude and Practice Model that was used to underpin the study. Personal and organisational barriers were found to be the most notable barriers to attending continuous professional development training, which will have a profound impact on the already constrained healthcare workforce when nurses are unable to renew their licence to practice if their continuing professional development points are not earned.
Recommendations: When planning and implementing CPD training, the principles of adult learning must be adopted and barriers to CPD attendance must be overcome to effect change in the nurses’ practice of CPD.M.A. (Nursing Science)Health Studie