21838 research outputs found
Sort by
Respectful maternity care in health centers of Addis Ababa city: a mixed method study
Get PDFAbstract
Objective
The study aims to assess quality of obstetric and newborn care including respectfulness of the maternity care.
Design
The study used explanatory sequential mixed methods design .
Setting
This study was conducted in 50 health centres in Addis Ababa city administration January 25 to April 31, 2021.
Methods
During the quantitative phase 500 women in postpartum period were interviewed using structured questionnaire. In the second phase in-depth interview was conducted with 20 midwives and 13 health centre managers. The quantitative data was analysed using Statistical Package for Social Sciences (SPSS). The qualitative data was analysed using Colaizzi’s seven step process.
Results
Only 24.6% of women had respectful maternity care (RMC). Only 46% of women had effective communication during child birth. Only 9.6% of women had emotional support during child birth. Majority of women were encouraged to mobilize, take food and be on labor position of their choice. However, only 22.4 and 18.8% of women respectively had a companion of choice and any pharmacologic pain relief during child birth. One in seven women (15%) had one form of disrespect and abuse during child birth.
Conclusion
Ensuring respectful maternity care needs strong policy direction to health facilities, public education on their right to respectful maternity care, training of care givers and monitoring care through engagement of frontline staff and clients
Information technology,income inequality and economic growth in Sub-Saharan African countries
Get PDFIn this paper, the dynamic relationship between ICT, income inequality and economic growth in sub-Saharan African (SSA) countries is examined during the period 2004-2014. Three ICT and three income inequality indicators were used to examine this linkage. The ICT indicators used include internet penetration, mobile phone penetration and fixed broadband subscription, while the income inequality indicators include the Gini coefficient, the Atkinson index and the Palma ratio. Using the Generalised Method of Moments (GMM) estimation technique, the study found that, on the whole, an increase in ICT development unconditionally leads to an increase in economic growth in the countries under study. The study also found that the threshold level of income inequality, which should not be exceeded in order for the positive impact of ICT on economic growth to be sustained, depends on the ICT proxy used and the income inequality indicator. Specifically, the study found that for ICT to have a sustained positive impact on economic growth, i) the Gini coefficient in the mobile penetration specification should not exceed 0.520; ii) the Gini coefficient and Atkinson index in the internet penetration specification should not exceed 0.531 and 0.560, respectively; and iii) the Gini coefficient, Atkinson index and Palma ratio in the fixed broadband subscriptions should not exceed 0.551, 0.633 and 4.664, respectively. Policy implications are discussed.Colleges of Economic and Management Science
The truth is out
No full textThis was a staff exhibitionThis body of work is inspired by how commemoration addresses some of the changes and developments after democracy in South Africa. My work portrays a visual representation of South African heroes who are now commemorated and blamed for their impact on the South African Freedom. The title “Amahlathi aphelile” is an isiXhosa phrase that means the forests are gone, or the forests are exhausted. In the specific cultural context this expression means that the truth is out. My art frames the problem of how we can move forward as a country without blaming others for their roles in our troubled history. The decline of our Xhoxa people started from Nongqawuse’s prophecy about the cow killings during the arrival of the Western people. The Eastern Cape province was suffering until the late Tata Nelson Rholihlahla Mandela become the first president to liberate the country. After Mandela, Thabo Mbeki, who is also from Eastern Cape, strove to upheld values but had little time to uplift his beloved Eastern Cape. Today it is one of the poorer provinces of the country, being left behind when it comes to social services. As an Eastern Cape born and breed young man, I have experienced some of these challenges. My objective with this visual research was to emphasise the history of the Eastern Cape heroes and heroines who played their role to gain freedom, and I aimed to visually rethink these values that we seem to have forgotten. Whilst the 1994 election symbolised the moral and intellectual leadership of South Africa, the current hegemony of the ANC shifted the power for their own benefits. My exhibition aimed to creatively reflect on these dominant tones of the rise and fall of power assumptions. My method of working is to observe and compare the human element, mostly depicting those with the authority. My art contemplate how they decide over others, and I also depict the disappointment and doubt, held in the faces of my compatriots. My surface of choice is black paper as it holds an emotional gravity, suggesting some of the weighty issues that we commemorate only to benefit a few. My concept is to visually represent the lives of Xhosa people and connect seemingly unrelated incidents. My research also analyses misconstrued narratives to bring justice to those who suffer, both well-known persons such as Nongqawuse, Chris Hani and Enoch Mgijima, and unknown people. This body of work fits into the scholarly framework of commemorative discourse. For example, in my work “The new Nongqawuse”, I try to bring in the tension of commemorating and blaming in a visual language that strive to express ambiguity. My work addresses people with both flaws and strengths such as Cyril Ramaphosa who was seen a saviour but is now regarded by many as an embezzler of funds. I see my work as a contribution to commemorative art that speak about leaders not only as heroes but as ordinary flawed human beings. For example, in one of my works, “If it was you what were you going to do”, the title demands this shift of mind from the viewer. The exhibition reached the public on various platforms such as Press release on SA ART TIMES of October 2022 published on 30th September, and the catalogue “Looking into… and seeing beyond” designed by Dr Ania Krajewska (2022). There was also a walkabout with academics and public at the Unisa Art gallery with lively discussions. My work was furthermore captured on the Unisa Institutional Repository for research purposesArt and MusicUNIS
The impact of stock market development on unemployment: Empirical evidence from South Africa
Get PDFIn this paper, the impact of stock market development on unemployment in South Africa has been empirically examined using time-series data from 1980 to 2019. The study was motivated by the high level of structural unemployment facing the country, on the one hand, and a well-developed stock market, which compares favourably with those in advanced economies, on the other hand. The study aims to add value to the finance-unemployment literature by using a range of stock market development proxies, namely stock market capitalisation, the total value of stocks traded, and the turnover ratio. Based on the autoregressive distributed lag (ARDL) bounds testing approach, the results of the study revealed that in South Africa, stock market development has a negative impact on unemployment. These results were found to hold, irrespective of the stock market development proxy used and whether the analysis was conducted in the long run or in the short run. Based on these results, it can be concluded that the stock market unambiguously promotes job creation in South Africa. The study, therefore, recommends that policymakers should continue with the implementation of policies aimed at promoting stock market development in order to create more jobs, while at the same time ensuring that other structural challenges facing the labour market are also addressed.Colleges of Economic and Management Science
The fourth industrial revolution Smart technology, artificial intelligence, robotics and algorithms (STARA) industrial psychologists in future workplaces
No full textABSTRACT
Futurists predict that a third of jobs that exist today could be replaced by smart technology,
artificial intelligence, robotics and algorithms (STARA). Robots will handle 52% of current work
tasks by 2025, almost twice as much as in 2019. Rapid changes in machines and algorithms or
computer processes could create 133 million new roles in place of 75 million that will be displaced
between 2019 and 2022 (World Economic Forum, 2018). These trends have a major impact on
the role of the Industrial Psychologist in workplaces. The objective of the inaugural lecture is to
present a critical review of Industrial Psychologists in future workplaces in the context of the
Fourth Industrial Revolution (4IR) (Venturini, 2022). A competence model is posed for Industrial
Psychologists to perform a strategic intelligence role in organisations in the Fourth Industrial
Revolution.Industrial and Organisational Psycholog
Towards blue flag status at Eastern Beach in East London, South Africa: current context and future plans
Get PDFAbstracts in English, Zulu and SesothoThe Blue Flag award has become a prevalent tool for beach management worldwide. It applies environmental law and focuses on sustainable management of beaches. The literature reveals that Blue Flag beaches grant visitors assurance of compliance with approved international standards of safety, quality and acceptable user regulations. South Africa was accorded accreditation rights, 20 years ago, to pursue this status as a sustainable ecological approach. Yet, a research gap exists with fragmented environmental legislation and policies which continue to afflict certain regions, such as Eastern Beach in the Eastern Cape. This has complicated conservation efforts and reached a critical stage, requiring urgent attention to sustainable and optimal management plans. In addition, very little research exists to investigate beach management with a focus on Blue Flag beaches in South Africa. The main focus of this study was, therefore, to investigate the perceptions of public and private stakeholders involved in the management of Eastern Beach, regarding the current context and future plans for attaining Blue Flag status. This empirical research followed a qualitative approach via virtual semi-structured interviews with twenty participants who were tourism public and private stakeholders. Data was analysed using thematic analysis.
Findings reveal that organisations are involved in planning and management of land activities to achieve Blue Flag status and are promoting environmental awareness amongst the public. They promote engagement, economic returns and infrastructure investment, while they plan for tourism projects, create environmental public awareness and support tourism projects. The results revealed that having Blue Flag status would improve the quality of the water, the beachfront, and environmental education and training. Current conservation-related plans include infrastructural development, such as sewerage pipe replacement and environmental cleaning campaigns. Participants highlighted the need for enhanced collaboration on conservation initiatives; management of pollution and land activities; public awareness and voluntary conservation initiatives. This study also considered current compliance of Eastern Beach with the Blue Flag criteria. Findings showed that this beach is currently not complying with the Blue Flag ecolabel criteria of environmental education and information, water quality, environmental management, and safety and services. Stakeholders confirmed that there is lack of control in managing people, which leads to overcrowding at Eastern Beach. Alcohol usage is an additional challenge, which can endanger other beach users, especially children. Participants made reference to safety and security, expressing that beach users do not feel safe to use the beach at night. This study provided improvement plans, which could assist Eastern Beach in working towards Blue Flag status. The Blue Flag status framework was developed from this research, and it sets the context to assist stakeholders involved at Eastern Beach, to move towards attaining Blue Flag status. The goal is to take this beach into the desired future. The attainment of the status, effective implementation, and use of ICZM, as well as the triple bottom line benefits of sustainability, portray the desired future for Eastern Beach. Findings provide guidance to stakeholders towards attaining the status, which can have positive socio-economic and ecological impacts on Eastern Beach and its surroundings.Umklomelo weBlue Flag usuyithuluzi elivamile lokuphatha amabhishi emhlabeni wonke. Usebenzisa umthetho wezemvelo futhi ugxile ekuphathweni okusimeme kwamabhishi. Izincwadi zembula ukuthi amabhishi e-Blue Flag anikeza izivakashi isiqinisekiso sokuthobela izindinganiso zamazwe ngamazwe ezigunyaziwe zokuphepha, izinga eliphezulu kanye nemithethonqubo eyamukelekayo yabasebenzisi. INingizimu Afrika yanikezwa amalungelo okugunyazwa, eminyakeni engama-20 edlule, ukulandela lesi simo njengendlela esimeme yezemvelo. Nokho, likhona igebe locwaningo ngemithetho ehlukene yezemvelo nezinqubomgomo ezisaqhubeka nokuhlukumeza izifunda ezithile, njenge-Eastern Beach eMpumalanga Kapa. Lokhu kuye kwenza nzima imizamo yokongiwa kwemvelo futhi kwafinyelela esigabeni esibucayi, okudinga ukunakwa okuphuthumayo ezinhlelweni zokuphatha ezisimeme nezifanele. Ukwengeza, luncane ucwaningo olukhona lokuphenya ukuphathwa kwamabhishi ngokugxila emabhishi eBlue Flag eNingizimu Afrika. Okugxilwe kakhulu kwalolu cwaningo, ngakho-ke, bekuwukuphenya imibono yababambe iqhaza emphakathini nabazimele ababambe iqhaza ekuphathweni kwe-Eastern Beach, mayelana nesimo samanje nezinhlelo zesikhathi esizayo zokuthola isimo se-Blue Flag. Lolu ucwaningo olusekelwe ekuqapheliseni nasekukalweni kwezimo lulandele indlela yokuqoqa nokuhlaziya imininingwane okungeyona eyezinombolo ngokusebenzisa umhlangano lapho oxoxisana naye ebuza imibuzo evulekile nabahlanganyeli abangamashumi amabili ababengababambiqhaza bomphakathi nabazimele kwezokuvakasha. Imininingwane yahlaziywa kusetshenziswa indlela yokuhlaziya imininingwane ehlanganisa ukufunda ngeqoqo lemininingwane.
Imiphumela yembula ukuthi izinhlangano ziyabandakanyeka ekuhleleni nasekulawuleni imisebenzi yomhlaba ukuze kuzuzwe isimo seBlue Flag futhi zigqugquzela ukuqwashisa ngemvelo emphakathini. Bakhuthaza ukuxoxisana, izinzuzo zezomnotho kanye nokutshalwa kwezimali kwingqalasizinda, kuyilapho behlela amaphrojekthi wezokuvakasha, baqwashisa umphakathi ngemvelo futhi besekela amaphrojekthi ezokuvakasha. Imiphumela iveze ukuthi ukuba nesimo seBlue Flag kuzothuthukisa izinga lamanzi, ugu lolwandle, imfundo nokuqeqeshwa kwezemvelo. Izinhlelo zamanje ezihlobene nokongiwa kwemvelo zihlanganisa ukuthuthukiswa kwengqalasizinda, njengokushintshwa kwamapayipi endle kanye nemikhankaso yokuhlanza imvelo. Abahlanganyeli bagqamise isidingo sokubambisana okuthuthukisiwe ezinhlelweni zokongiwa kwemvelo; ukuphathwa kokungcola kanye nemisebenzi yomhlaba; ukuqwashisa umphakathi kanye nezinhlelo zokuzithandela zokongiwa kwemvelo. Lolu cwaningo luphinde lwacubungula ukuhambisana kwamanje kwe-Eastern Beach nemibandela ye-Blue Flag. Okutholakele kubonise ukuthi leli bhishi okwamanje alihambisani nenqubo yamamaki abekwe emaphaketheni omkhiqizo e-Blue Flag yemfundo yezemvelo nolwazi, izinga eliphezulu lamanzi, ukuphathwa kwemvelo, nokuphepha nezinsizakalo. Ababambisene nabo bakuqinisekisile ukuthi kukhona ukuhluleka ukulawula abantu, okuholela ekutheni kugcwale abantu kakhulu e-Eastern Beach. Ukusetshenziswa kotshwala kuyinselele eyengeziwe, engafaka engozini abanye abasebenzisi bebhishi, ikakhulukazi izingane. Abahlanganyeli bakhulume ngokuphepha nokuvikeleka, bezwakalisa ukuthi abasebenzisi bebhishi abazizwa bephephile ukusebenzisa ibhishi ebusuku. Lolu cwaningo luhlinzeke ngezinhlelo zokuthuthukisa, ezingasiza i-Eastern Beach ekusebenzeleni isimo seBlue Flag. Uhlaka lwesimo seBlue Flag lwasungulwa kusukela kulolu cwaningo, futhi lubeka umongo ukusiza ababambiqhaza abathintekayo e-Eastern Beach, ukuze bafinyelele esimeni seBlue Flag. Inhloso wukuyisa leli bhishi ekusaseni elilifisayo. Ukufinyelelwa kwesimo, ukuqaliswa ngempumelelo, kanye nokusetshenziswa kwe-ICZM, kanye nezinzuzo eziyisisekelo ezintathu zokusimama, kubonisa ikusasa elifiselekayo le-Eastern Beach. Okutholakele kunikeza isiqondiso kubabambiqhaza ekufinyeleleni isimo, esingaba nomthelela omuhle kwezenhlalo-mnotho kanye nemvelo e-Eastern Beach nasezindaweni ezizungezile.Moputso wa Blue Flag o fetohile sesebediswa se tlwaelehileng bakeng sa tsamaiso ya mabopo lefatsheng ka bophara. O sebedisa molao wa tikoloho mme o tsepame hodima tsamaiso ya nako e telele ya mabopo. Dingolwa di supa hore mabopo a Blue Flag a fa baeti netefaletso ya tatelo ya maemo a amohetsweng a matjhaba a polokeho, boleng le melawana e amohelehang ya mosebedisi. Afrika Borwa e fuwe ditokelo tsa ho ananelwa, dilemong tse 20 tse fetileng, hore e lelekise boemo bona jwalo ka katamelo ya nako e telele ya tsa tikoloho. Empa, hona le dikgeo tsa dipatlisiso tse amanang le melao ya tikoloho le dipholisi tse sa fellang tse tswelang pele ho ama dibaka tse itseng, tse jwalo ka Eastern Beach ho la Kapa Botjhabela. Hona ho thatafaditse diteko tsa poloko ya tikoloho ha ba ha fihlela maemo a tlokotsi, a hlokang ho sebetswa ka potlako ho merero ya nako e telele le tsamaiso e sebetsang ka nepo. Ho feta moo, hona le dipatlisiso tse fokolang haholo ho ka fuputsa tsamaiso ya mabopo ka tsepamiso hodima mabopo a Blue Flag Afrika Borwa. Kahoo, tsepamiso ya mantlha ya phuputso ena e bile ho fuputsa maikutlo a baamehi ba setjhaba le ba poraefete ba amehang ho tsamaiso ya Eastern Beach, mabapi le boemo ba hajwale le merero ya nako e tlang ya ho fumana boemo ba Blue Flag. Patlisiso ena e entsweng ka mokgwa wa dipotso le ho boha e latetse katamelo ya bongata e entsweng ka dinthaviu tse ne di batla di hlophisitswe ka bankakarolo ba mashome a mabedi, bao e neng e le baamehi ba setjhaba le ba poraefete ba tsa bohahlaudi. Datha e manollotswe ka tshebediso ya manollo ya ditema.
Diphetho di supa ha dikhamphani di kentse letsoho therong le tsamaisong ya mesebetsi ya lefatshe ho fumana boemo ba Blue Flag hape di matlafatsa tsebo ka tsa ditoloho hara setjhaba. Di matlafatsa kopano, dipoelo tsa moruo le tsetelo ho meaho le ditsela, ha di ntse di etsa merero bakeng sa diprojeke tsa bohahlaudi, di theha tsebo ya setjhaba ka tsa tikoloho le ho tshehetsa diprojeke tsa bohahlaudi. Diphetho di bontsha hore hoba le boemo ba Blue Flag ho ka ntlafatsa boleng ba metsi, lebopo, le thuto le thupelo ya tsa tikoloho. Merero ya hajwale ya diprojeke tse amanang le poloko ya tikoloho e kenyeletsa ntshetsopele ya meaho le ditsela, jwalo ka puseletso ya dipeipi tsa dikgwerekgwere le matsholo a ho hlwekisa tikoloho. Bankakarolo ba totobaditse tlhloko ya tshebedisanommoho e eketsehileng ho mesebetsi ya tshireletso ya tikoloho; taolo ya tshilafatso ya lefatshe le mesebetsi ya lefatshe; temoso ya setjhaba le matsholo a boithaopo a tshireletso ya tikoloho. Phuputso ena e boetse e lekotse tatelo ya hajwale ya Eastern Beach ho ditlhoko tsa Blue Flag. Diphetho di bontshitse ha lebopo lena hajwale le sa latele ditlhoko tsa Blue Flag tsa ecolabel tsa thuto ya tsa tikoloho le tlhahisoleseding, boleng ba metsi, tsamaiso ya tikoloho, le polokeho le ditshebeletso. Baamehi ba netefaditse hore hona le tlhokeho ya taolo tsamaisong ya batho, e lebisang ho kgobokano e mpe lebopong la Eastern Beach. Tshebediso ya tahi ke bothata bo bong, bo ka lebisang ho dikotsi ho basebedisi ba bang ba lebopo, haholo bana. Bankakarolo ba buile ka polokeho le tshireletseho, ba hlalosa hore basebedisi ba lebopo ha ba ikutlwe ba bolokehile ho ka ya lebopong bosiu. Phuptso ena e fane ka merero ya ntlafatso, e ka thusang Eastern Beach ho sebeletsa ho fumana boemo ba Blue Flag. Moralo wa boemo ba Blue Flag o hlahisitswe ho tswa phuputsong ena, mme o theha tema e tla thusa baamehi ba amanang le Eastern Beach, hore ba sebeletse ho fumana boemo ba Blue Flag. Maikemisetso ke ho isa lebopo lena bokamosong bo labalabetsweng. Phihlello ya boemo, tshebetso e nepahetseng, le tshebediso ya ICZM, hammoho le melemo e menahaneng hararo ya motheo ya tshwarello ya nako e telele, di supa bokamoso bo batlehang bakeng sa Eastern Beach. Diphetho di fana ka tataiso bakeng sa ho fihlella boemo bo ka bang le ditlamorao tse molemo ntlheng tsa moruo wa setjhaba le tikoloho ho Eastern Beach le dibaka tse e potileng.M. Com. (Tourism Management)Business Managemen
Coping With Work Stress is Essential for Long-Term Success in the Hospitality Industry
Get PDFAn often stated but misunderstood expression is: “Employees are the most
important resource of a business.” This statement is certainly true and derives
from human competence – the ability to influence a business’ competitive
advantage. However, with work stress and burnout rampaging in the
hospitality industry, the time has come to do more than pay lip service to
employees.
This thought piece will help you to do just that. There is no 'one size fits all' or
easy approach to accomplish this noble ideal. Regardless, this piece provides
you with the tools to be successful. The solution we offer here is holistic and
addresses root causes of ill-being resulting from work stress, rather than only
treating symptoms. It is soundly anchored in theory. Therefore, it can secure a
successful outcome in practice.Business Managemen
Designing a modified jigsaw cooperative learning strategy to enhance academic performance of business education students at a university of technology
No full textStudent academic performance is one of the fundamental objectives of any educational institution whose core vision is to create a harmonious community conducive to applied research, teaching and learning. Academic success at the tertiary level is a multidimensional phenomenon that embraces languages proficiency, learning and study strategies and personal characteristics that could be achieved students get accustomed to alternate learning approaches particularly Jigsaw cooperative learning so that they become skilled lifelong students. Failure and setbacks towards academic performance of Business Education students at a university of technology necessitated this research. The aim of this study was to investigate how Jigsaw, as a teaching and learning strategy, enhances the teaching and learning of Business Education students through a review of the literature on Jigsaw cooperative learning and teaching and learning. For a rich and deepened insights into this study, a mixed methods approach guided the research which proceeds from the post-positivist-constructivist paradigm (pragmatic research design). A pre- and post-test supported the Jigsaw intervention implemented with Business Education class groups. Students completed a four-point Likert scale questionnaire relating to their experiences of learning before the intervention and as a result of it. Focus group discussion were also conducted to support the questionnaire findings. The findings indicated that there is a relationship between a teaching method and students’ academic performance as well as operating within a developmental learning paradigm which has a positive effect on student learning outcome. The Jigsaw cooperative learning strategy played an important role in improving student participation and their academic performance thereby improving students’ accountability, academic interest, self-efficacy beliefs, critical thinking skills, cooperative learning, academic responsibility, motivation, social skills and goal orientated. Nevertheless, Business Education students recommended that additional time, adequate learning materials, prompt and understandable feedback is necessary for greater achievement towards their studies. The review of the literature, and the findings of the empirical research form the basis for designing a modified Jigsaw cooperative learning framework for the teaching of Business Education in higher education institutions.D. Ed. (Curriculum and Instructional Studies)Curriculum and Instructional Studie
Teachers’ perspectives of what causes students to exhibit challenging behavior in primary schools.
No full textSouth African primary school teachers struggle curtailing student behaviors, therefore impeding teaching and learning. To
understand this phenomenon, 15 primary school teachers were interviewed. Findings reveal that students’ negative family
dynamics, displaced aggression, and social factors influenced challenging behavior. Social cognitive theory and general
systems theory rationalized how behavior is learned and transferred within systems. Understanding the causative factors
of student challenging behavior will benefit teachers to understand the student before addressing their behavior. Future
research should look into student challenging behavior from other perspectives. School intervention programs should be
established that support vulnerable students to curtail their challenging behavior.College of Educatio
An assessment of the tax compliance costs of small, medium and micro enterprises in South Africa
No full textAbstract in English with Afrikaans and Zulu translationsThis study assesses the tax compliance costs of small, medium and micro enterprises (SMMEs) in South Africa. In this study, SMMEs are defined as businesses with a turnover of R250 million or less. Understanding the level of tax compliance costs for SMMEs is vital, because such costs can affect the economy negatively if they are high and the underlying factors are not addressed. One factor may be a revenue authority's behaviour, which could affect SMMEs’ tax compliance costs significantly.
The study established a comprehensive baseline regarding SMMEs’ tax compliance costs in South Africa following a quantitative research design. The study also considered the effects on these costs of the South African Revenue Service’s (SARS's) power over and its ability to build trust with taxpayers. The study fills lacunae in the literature on SMMEs’ tax compliance costs and determinants of such costs, including the effects of SMMEs’ interaction with a tax authority.
Using data collected from an online survey conducted among SMMEs registered with SARS, SMMEs’ tax compliance costs for the financial year ending between 1 April 2018 and 31 March 2019 were estimated at R105 609 (5% trimmed mean). Tax compliance costs per turnover group were also estimated: micro businesses spent R43 226 on tax compliance costs, small businesses R158 383 and medium businesses R254 589.
Determinants of tax compliance costs were established using a regression analysis. Statistically significant determinants of tax compliance costs are the number of employees an SMME employs, its risk score, its incurring of tax-related penalties and interest, and the sector in which the SMME operates. Several constructs identified from the interaction between SMMEs and SARS were also identified as determinants of these costs. Structural Equation Modelling (SEM) analysis demonstrated that SARS’s power affects SMMEs’ tax compliance costs, but not significantly. However, trust in SARS has a significant impact, and was found to reduce tax compliance costs.In hierdie studie is die belastingvoldoeningskoste van klein, medium en mikro-ondernemings (KMMO’s) in Suid-Afrika ge-assesseer. ‘n KMMO is in hierdie studie ‘n onderneming met ‘n omset van R250 miljoen of minder. Dit is noodsaaklik om die belastingvoldoeningskoste van KMMO’s te bereken, want indien die aanleidende oorsake daarvan nie aangepak word nie, kan hulle hoë belastingvoldoeningskoste die ekonomie skade berokken. ‘n Belastingowerheid se gedrag kan ‘n oorsaak hiervan wees omrede dit KMMO’s se belastingvoldoeningskoste kan beïnvloed.
‘n Omvattende aanvangsmeting vir die berekening van Suid-Afrikaanse KMMO’s se die belastingvoldoeningskoste is aan die hand van ‘n kwantitatiewe navorsingsontwerp saamgestel. Die gevolge wat hierdie koste het op die Suid-Afrikaanse Inkomstediens (SAID) se mag oor belastingbetalers en sy vermoë om hulle vertroue te wen is eweneens in hierdie studie ondersoek. Hierdie studie vul ‘n leemte aan in die literatuur oor KMMO’s se belastingvoldoeningskoste, die determinante daarvan, en die effek van KMMO’s se interaksie met ‘n belastingowerheid.
Op grond van data uit ‘n aanlyn meningsopname onder KMMO’s wat by die SAID geregistreer is, is KMMO’s se belastingvoldoeningskoste vir die boekjaar geëindig tussen 1 April 2018 en 31 Maart 2019 op R105 609 (5% geknipte gemiddelde) beraam. Die belastingvoldoeningskoste per omsetgroep is ook beraam. Hulle belastingvoldoening het mikro-ondernemings R43 226, klein ondernemings R158 383, en medium ondernemings R254 589 gekos.
Die determinante van KMMO’s se belastingvoldoeningskoste is aan die hand van ‘n regressieanalise bepaal. Onder die statisties betekenisvolle determinate van hulle belastingvoldoeningskoste tel die aantal werknemers in diens van ‘n KMMO; sy risikotelling; sy belastingboetes en -rente; en die sektor waarin ‘n KMMO bedrywig is. Verskeie konstrukte wat afgelei is uit die interaksie tussen KMMO’s en die SAID, is as determinante van hulle voldoeningskoste aangetoon. ‘n Ontleding volgens Strukturele Vergelykingsmodellering (SVM) dui aan dat die invloed van die SAID se mag op KMMO’s se belastingvoldoeningskoste onbeduidend is. KMMO’S se vertroue in die SAID het egter ‘n beduidende invloed uitgeoefen en hulle belastingvoldoeningskoste verminderLolu hlolo luhlola izindleko zokulandela imithetho yezentela kumabhizinisi amancane, aphakathi-naphakathi kanye namancanyana ama-small, medium and micro enterprises (SMMEs) eNingizimu Afrika. Kulolu cwaningo ama-SMMEs achazwa njengamabhizinisi anembuyekezo elingana uR250miliyoni noma ngaphansi kwaleli nani. Ukuqondisisa izindleko zokulandelwa kwemithetho yezentela ngama-SMMEs kubalulekile ngoba izindleko ezinjalo zingachaphazela umnotho kabi uma ziphezulu kanti amafektha abangela lokhu engaqashelwa. Enye ifektha kungaba ukuziphatha kwabeziphathimandla zengeniso, okungachaphazela kabi izindleko zokulandelwa kwemithetho yezentela ngama-SMMEs.
Ucwaningo luthole izindleko eziyisisekelo zokulandelwa kwemithetho yezentela ngama-SMMEs eNingizimu Afrika ngokulandela idizayini yocwaningo lwe-quantitative. Ucwaningo luphinde lwabheka imiphumela kulezi zindleko ngamandla abe-South African Revenue Services (SARS) kwikhono lokwakha ukuthemba kwabakhokhintela. Ucwaningo luthasisela kwimibhalo yama-SMMEs ngezindleko zokulandelwa kwemithetho yezentela kanye nezinto ezinomthelela kulezo zindleko, ezibandakanya imiphumela yokuxhumana kwama-SMMEs neziphathimandla zezentela.
Ngokusebenzisa ulwazi oluqokelelwe ngesavheyi ye-online kuma-SMMEs abhalise nabe-SARS, izindleko zokulandelwa kwemithetho yezentela ekupheleni konyaka wezimali phakathi komhla ka 1 Epreli 2018 kanye no 31 Mashi 2019, zalinganiselwa ku R105 609 (5% trimmed mean). Izindleko zokulandelwa kwemithetho yezentela ngamaqembu e-turnover zazilinganiselwa ku: kumabhizinisi amancanyana asebenzisa u R43 226 ngezindleko zokulandela imithetho yezentela, amabhizinsi amancane R158 383 kanti amabhizinisi aphakathi-naphakathi R254 589.
Izinto ezinomthelela kwizindleko zokulandelwa kwemithetho yezentela zatholakala ngokusetshenziswa kohlaziyo lwe-regression analysis. Izinto ezinomthelela kakhulu
ngokwamastatistiki ngezindleko zokulandelwa kwemithetho yezentela yinani labasebenzi ama-SMMEs abawaqashayo, isikoro sobungozi, kanye nezijeziso zezentela kanye nenzalo, kanye nesektha i-SMME esebenza kuyo. Ukuxhumana okuboniwe phakathi kwama-SMMEs kanye nabe-SARS nakho kwabonwa njengento enomthelela kulezi zindleko. Uhlaziyo lwe-Structural Equation Modelling (SEM) lukhombise ukuthi amandla abe-SARS achaphezela izindleko zokulandelwa kwemithetho yezentela kuma-SMMEs, kodwa hhayi kakhulu. Kodwa, ukuthemba abe-SARS kunomthelela kakhulu nakhona kutholakala ukuthi kuphungula izindleko zokulandelwa kwemithetho yezentela.D. Phil. (Accounting Sciences)College of Accounting Science