1,720,991 research outputs found
The Mamelodi youth enterprise hub
Full text linkMini Dissertation (MArch(Prof))--University of Pretoria, 2015.The dissertation investigates the design of a Youth Enterprise Hub on the east periphery of Mamelodi, east of the Pretoria s Central Business district.
It aims to explore the potential for the restoration of social inequality within an emerging township economy in a context that has been historically deprived of any economic
infrastructure.
It suggests the integration of a train station, an informal community as well landfill through the proposal of an urban vision which investigates the possibility for the bridging of
socio-economic exclusion through a new industrial ethos of innovation, information access, collaboration and skills development.tm2016ArchitectureMArch(Prof)Unrestricte
Value chain financing and profitability of edible oil manufacturing companies in South Africa.
No full textDoctoral Degree. University of KwaZulu-Natal, Durban.The study aimed to evaluate the impact of Value Chain Financing on the profitability of edible oil manufacturing companies in South Africa. Utilising secondary data collected
from the financial statements of edible oil manufacturing companies from 2012 to 2022. Throughout the research, a positivism paradigm was applied using a descriptive retrospective
panel data approach. Multiple regression analysis was used to determine the relationship between the value chain financing variables and the profitability of edible oil manufacturing
companies in South Africa. The first objective was to ascertain the impact of financing in the raw material on the profitability of edible oil manufacturing companies in South Africa. This
objective was achieved using descriptive statistics. The second objective was to assess the impact of financing in the working capital on the profitability of edible oil manufacturing
companies in South Africa. This objective was achieved using correlation analysis between the variables. The third objective was to ascertain the impact of financing in the primary
activities on the profitability of edible oil manufacturing companies in South Africa. The fourth objective was to determine the impact of financing in the support activities on the
profitability of edible oil manufacturing companies in South Africa. The fifth objective was to establish the impact of firm characteristics on the link between financing in the value-chain
and profitability in edible oil manufacturing companies in South Africa. The three last objectives used data panel regression for the period from 2012 to 2022. In this analysis, the
study extends the Unit root test to confirm that the data was stationary; the multi-collinearity test to guarantee that the independent variables had not been correlated; the Hausman test
aided in choosing the best model for the data among the fixed effect model with the random effect model; and the study included the Normality test to guarantee that the findings could
be generalised and utilised in the edible oil industry. The study results suggest that value chain financing gave firms a competitive advantage amongst other competitors in the field
and increased profitability
The managers’ perceptions of irregular expenditure In the KwaZulu-Natal municipalities.
No full textMasters Degree. University of KwaZulu-Natal, Durban.Background: While the Municipal Finance Management Act (MFMA, 2003) requires accounting officers to prevent irregular expenditure, municipalities continue to incur such expenditure. Aim: This study aimed to determine the managers’ perceptions of irregular expenditure in the KwaZulu-Natal municipalities; their perceptions of councillors’ oversight of such expenditure, and managers’ views on the capacity of Municipal Public Account Committees (MPACs) to fulfil their oversight role. Setting: The setting for this study is municipalities in KwaZulu-Natal. Methods: A descriptive and analytical cross-sectional design using systematic sampling was employed. The responses of 52 managers were analysed. Results: Managers agreed on the need for compliance with procurement processes and proper planning. They also concurred that irregular expenditure negatively impacts social transformation and wealth redistribution. The study respondents were of the view that irregular expenditure occurs due to manipulation and unfair practices, a lack of transparent supply chain management processes and politicians’ interests in tenders. In their opinion, councillors fail to investigate liability for irregular expenditure as required by section 32(2) (a) and (b) of the MFMA. They reported that serious cases of irregular expenditure where there were allegations of fraud, theft and corruption had not been investigated. Furthermore, disciplinary proceedings were not instituted against those that did not act in good faith and committed serious financial misconduct that resulted in municipalities incurring financial losses. Conclusion: Irregular expenditure harms municipalities’ image and negatively impacts social transformation. Municipalities, Cooperative Governance and Traditional Affairs (CoGTA) and the South African Local Government Association (SALGA) should invest in capacity building, implement effective fraud prevention plans and enhance the capabilities of those in charge of oversight. Contribution to the Study: The study makes a practical contribution towards understanding of the incidence of irregular expenditure and how it can be prevented. In addition, the study is the first to be undertaken in South Africa. This will serve as a foundation and source of reference for further studies
Analysing the perceived leadership skills and competencies required by project managers in KwaZulu-Natal Sappi Saiccor.
No full textMasters Degree. University of KwaZulu-Natal, Durban.Leadership is described as the procedure by which a person seeks to persuade other group members to achieve collective goals. Leadership is also considered as a procedure by which individuals bring out the greatest qualities in themselves and others. The aim of the research was to analyse the leadership skills and competencies required for managing projects in KwaZulu-Natal Sappi Saiccor. A quantitative method was done to achieve the research's aims. Convenience sampling method was used to collect data by distributing questionnaires to 72 Sappi Saiccor employees who are working within targeted selected departments. Out of the 72 employees, 55 of them participated on this study. This translated to 76% participance response rate which is regarded to be high enough for validity and reliability of the results. The data received were examined utilising statistical software. The first objective was to determine managers perceptions and the leadership competencies required by project managers in KZN Sappi Saiccor. The research found that there is a statistically significant difference among managers perceptions and leadership competencies required by project managers at KZN Sappi Saiccor. The second objective was to examine managers perceptions and leadership skills required by project managers in KZN Sappi Saiccor. The study found that there is a statistically significant difference among managers perceptions and leadership skills required by project managers in KZN Sappi Saiccor. The third objective was to examine different leadership styles and their effect on successful execution of project in KZN Sappi Saiccor. The study found that there is a statistically significant difference among leadership styles and their effect on successful execution of projects in KZN Sappi Saiccor. The fourth objective was to examine the relationship between leadership skills and competencies and demographic variable. These outcomes demonstrate that just the characteristics of managers’ perceptions (cognitive activation and personalised attention) clarify variations in leadership competencies, alongside cognitive activation being of greater importance. Research suggests that national culture significantly impacts the efficiency of leadership. According to the literature, a leader's skills have a significant impact on worker competencies. Leadership skills influence competencies to varied degrees. Research suggests that leadership skills lead to greater competencies. Research keywords: Leadership skills, competencies, leadership styles, projects management, managers perception
The accounting firms' managers' and trainees' perceptions of Chartered Accountancy Profession Charter in KwaZulu-Natal, South Africa.
Full text linkMasters Degree. University of KwaZulu-Natal, Durban.The aim of B-BBEE initiatives in the CA Sector is therefore to significantly increase the number of Black People who manage, own and control enterprises in the sector as well as to contribute to decreases in income inequalities in the country in general. This is to be achieved by means of an integrated and coherent socio-economic process that directly contributes to the economic transformation of South Africa. Within the CA Sector, the first step and primary focus will be on dramatically increasing the numbers of all Black participants (Africans, Indians and Coloureds) and particularly African CA(SA)s. (CA Charter, 2018).
The purpose of this study was to determine the accounting firm’s managers and trainees perceptions of Chartered Accountancy Profession Charter in KwaZulu – Natal, South Africa and to examine the relationship between the accounting firms’ managers’ and trainees’ perceptions of Chartered Accountancy Profession Charter in KwaZulu–Natal and demographic variables such as age, gender and race. The setting for this study is accounting firms in KwaZulu–Natal. A systematic sampling was used.
The responses of 30 accounting firm’s managers and 73 trainees were analyzed. Both managers and trainees perceived the seven key elements (ownership, management control, employment equity, skills development, preferential procurement, enterprise development and socio-economic development) of B-BBEE important in KwaZulu-Natal, South Africa. Ownership, employment equity and enterprise development were rated highly by trainees, while ownership, management control and employment equity were highly rated by managers. In terms of gender, both males and females rated higher management control. Males rated lower in socio-economic development while females rated lower preferential procurement. The variation and ratings were found of how managers and trainees view the importance of B-BBEE elements but all the variations were positive.
This research finding requires the accounting profession to recognize B-BBEE ratings by managers and trainees as this will assist accounting profession in complying with the CA Charter. Incongruities between managers and trainees perceptions of the CA Charter call for the accounting profession to conduct awareness in all the accounting
firms in KwaZulu-Natal
The impact of tax planning and corporate governance on firms’ value in East Africa.
Full text linkDoctoral Degree. University of KwaZulu-Natal, Durban.The study investigated the impact of tax planning on the value of listed firms in East African
countries (EACs). Further, it examined the moderating influence of corporate governance on the
relationship between tax planning and firm value. The data collected involved 99 firms listed on
the capital markets of three EACs: Tanzania, Kenya and Uganda. The study used unbalanced panel
data reflecting twelve years from 2008 to 2019. The research had four separate objectives.
Regarding the first objective, the empirical findings revealed the existence of tax planning
activities amongst the firms listed in EACs. The results showed a gradual increase in the tax
planning activities in EACs during the twelve years represented. The study’s findings concerning
the second objective showed that firm size, profitability, and age significantly influenced the level
of tax planning in EACs. Moreover, these results suggested that large, more profitable, and older
firms were less tax aggressive. Regarding corporate governance mechanisms, the findings were
that large board size, an increase in directors’ compensations and ownership concentration
increased the tax planning aggressiveness of the firms. The results further demonstrated that
specific institutional arrangements in a country, such as management quality, culture, regulations,
ethics and auditing quality, significantly impacted the firms' tax planning activities. Regarding the
third objective, the findings showed that tax planning negatively impacted firm value. Lastly,
concerning the fourth objective, the results established that the strength of corporate governance
had a significant moderating influence on the relationship between tax planning and firm value.
The study concludes that firms that engage in better tax planning practices can generate higher
firm value when good corporate governance systems are in place. The researcher recommends
higher transparency in firms’ tax-planning activities because they can potentially increase a firm's
value. The study contributes to knowledge since there is a general dearth of published research
studies that estimate the associations between tax planning, corporate governance and firm value
in emerging economies. This thesis makes several recommendations from the study concerning
tax planning activities to guide governments, managers, practitioners and shareholders of firms in
emerging economies
Board-ownership dynamics, dividend policy and shareholders’ wealth of listed firms in sub-Saharan Africa.
No full textDoctoral Degree. University of KwaZulu-Natal, Durban.Corporate failure in Sub-Saharan Africa (SSA) is a testament to adverse board and ownership influence (i.e. board-ownership dynamics). This influence causes the loss of investors’ confidence regarding the maximisation of shareholders’ wealth (SW) through dividend payment. The loss of investors’ confidence has ignited several studies in this field that need appraisal to know their contributions to literature over the years. Thus, this study examines the progress, development, and current issues in the field of board-ownership dynamics (BODy) to determine further research areas. The study further examines the relationships among BODy, dividend policy (DP), and shareholders’ wealth of listed non-financial firms in SSA. The purposive-simple random sampling technique, R Biblioshiny, VOSviewer, and STATA 18 are used to analyse 1,022 Scopus-indexed journals and panel data of 157 listed non-financial firms. The study identifies six streams of research despite contributions from the Corporate Ownership and Control journal, Ntim Collins, the University of Southampton, and the United Kingdom on the subject. Using the post-positivist paradigm and archival data, the study finds that BODy (board size and gender diversity) significantly maximise shareholders’ wealth while CEO duality, managerial, and state ownership diminish SW. DP significantly improves SW directly, but does not mediate the link between BODy (board independence, board meetings, institutional ownership) and SW. However, DP adversely mediates the link between SW and variables like CEO duality, managerial, state, and foreign ownership. Conversely, DP favourably mediates the link between gender diverse boards and SW. BODy is also found to significantly moderate the link between DP and SW. These findings support the dividend relevance, agency, bird-in-hand, resource dependence, outcome, and substitution theories. The study concludes that, other than dividend policy, BODy may maximise shareholders’ wealth in SSA through other strategies like capital gains, CSR initiatives, and risk management. These strategies however require further empirical evidence. The study suggests that policymakers and corporate governance bodies should improve the BODy of listed non-financial firms in SSA through regular board assessment, transparency, accountability, and stakeholder engagement. Further studies should consider the short and long run effects of BODy and DP on SW using Panel Error Correction Model
Accounting and finance professionals’ perception on the current state of the accountancy profession in South Africa.
Full text linkMasters Degree. University of KwaZulu-Natal, Durban.Background: Accountants, auditors, and other finance professionals have
traditionally been well respected and held in high regard by the public. They are
regarded as financial reporting overseers because they are responsible for ensuring
that organisations follow relevant regulations and financial laws. Globally, accounting
and finance professions have been tarnished by scandals involving intentional
manipulation of financial information. The professional ethics of finance professionals
are under scrutiny by the concerned public at large. The importance of ethics to
accounting professionals stems from the need to make ethical decisions on a regular
basis. This study is informed by the repercussions of these scandals and how they
have influenced the public view of the profession.
Purpose and method: The study investigates how South African accounting and
finance professionals perceive their ethical knowledge, compatriots’ ethical
responsibility and the role of the professional bodies in maintaining ethical
responsibility. The study adopted a quantitative approach using systematic sampling.
The population of the study comprises 165 accounting and finance professionals at
government, corporate institutions and audit firms. An anonymous online
questionnaire was the instrument used for the collection of data.
Main Finding: The study found that the majority of accountants and finance
professionals agree in general that they perceive themselves to have a strong
knowledge of ethics. They also perceive their fellow accounting and finance
professionals to be ethically responsible. It also found that being a member of
professional accounting bodies also influences on the ethical behaviour and
professional conduct of accounting and finance professionals. The majority of
accountants and finance professionals agree in general that they face a considerable
amount of pressure to compromise on ethics
Conclusion: The current level of ethical knowledge of accounting and finance
professionals must be maintained and improved upon via training programmes such
as the continuous professional development programme. Improved knowledge of
ethics can reduce perceived pressures to compromise on ethics among accounting and finance professionals. Based on this contribution, this study further concluded that
accounting and finance professionals should improve their ethical knowledge in order
to reduce their perceived pressures to compromise on ethics
The role of pervasive skills in the academic and professional preparation of Accounting students in the University of KwaZulu-Natal=Iqhaza lokwandiswa kwamakhono emfundo ephakeme kanye nokulungiselelwa ngobungcweti kwabafundi abafunda isifundo esibhekene nezezimali eNyuvesi yaKwaZulu-Natali.
Full text linkDoctoral Degree. University of KwaZulu-Natal, Durban.The accounting profession has changed dramatically over the past few years. Some perceive the changes that have taken place to have possibly resulted in an added focus on pervasive (or soft skills) in the profession. However, an expectation gap still exists between what employers of accounting graduates and what graduates have to offer in terms of pervasive skills is revealed in several studies. Hence, the pressure on the accounting academic programme to produce employment-ready, professional, and flexible graduates is increasing as various stakeholders, including employers and professional bodies, make more calls. Various Higher education institutions in South Africa that offer SAICA accredited accounting qualifications have responded to the concerns by implementing various interventions designed to ensure that accounting students as aspirant chartered accountants are equipped with skills, both technical and pervasive, necessary for them to be work-ready for a professional accounting environment and also achieve the best possible academic performance. Despite that, research studies indicate that employers of accounting graduates believe that accounting graduates still enter the job market with a poor command of pervasive skills and are ‘not job-ready.’ Following a case study design, using the mixed-methods approach, this study addressed the aim of the study through five research questions. Firstly, it explored the factors that have resulted in pervasive skills coming to the fore in the accounting profession in the recent past, guided by the Human Capital Theory. Furthermore, it sought to determine which of the selected pervasive skills were rated highly for securing entry-level employment in the field by two critical stakeholders, the accounting students, and academics in the professional academic programme. Additionally, the study investigated the factors that hinder or promote the development of pervasive skills by accounting students from Bronfenbrenner’s Bioecological theoretical lens. Lastly, the influence of the selected pervasive skills on the work readiness and academic performance of accounting students aspiring to be chartered accountants was explored. From the results, it emerged that several factors have resulted in pervasive skills coming to the fore, including globalization and increased competition. It also emerged that there were similarities and differences in the rating of the selected pervasive skills by accounting students and academics. For instance, both cohorts of respondents believed critical thinking, communication, and problem-solving skills are important for entry-level employment in the accounting profession. The results also showed that the factors that affect the development of pervasive skills by accounting students are multifaceted and include a range of person, process, context, and time-based factors. The selected pervasive skills were also discovered to have a significant association with the accounting students’ work-readiness and academic performance in the professional degree. These findings motivate the continued prioritization of pervasive skills by SAICA-accredited accounting programmes in South Africa, as suggested by the CA2025 project, particularly in the current era marked by global economies, increased use of technology, and shifting accounting/audit client demands. Additionally, based on the findings, the continuous emphasis on pervasive skills is justified, as these skills have a favourable influence on the academic performance and work readiness of accounting students striving toward becoming chartered accountants.
Iqoqa
Isifundo ngezezimali sesishintshe isibhudukani emva kweminyaka embalwa edlule. Abanye bakubuka lokhu kushintsha okwenzekile kwaba nomphumela ekugxileni kokwandisa amakhono angatheni okhalweni lobungcweti. Onalokhu engqondweni, isifundo ngezezimali ezinhlelweni zemfundo ephakeme siyazama ukukhiqiza asebekulungele ukusebenza, ubungcweti kanye namathwasa agobekayo esifundweni sezezimali njengoba abaneqhaza ngokwehlukana, kufaka abaqashi kanye nezigungu zezingcweti, zihlaba ikhwelo kakhulu. Kulandela lolu hlelo lokufunda oluyisiqopho kanye nezindlela ezixubile zokwenza, lokhu okufundwayo kulungisa izinhloso zokufundwayo ngemibuzo yocwaningo emihlanu. Okokuqala, luhlola izimbangela ezibenomphumela ekwandiseni amakhono avele obala ebungcwetini besifundo sokubala izimali, kuholwa injululwazi yeHuman Capital. Phezu kwalokho, sifuna ukuqinisekisa ukuthi kwakhethiwe amakhono andiswayo imaphi alinganiselwe phezulu ukugcina izinga lokungena mayelana nokuqashwa kulomkhakha ngabathile abaneqhaza, izitshudeni zalesi sifundo ezilangazelele ukuba ongcweti kwezokubala izimali kanye nakubafundisi bemfundo ephakeme. Ukunezezela, lokhu okufundwayo kwaphenya izimbangela ezithinta ukuthuthuka kwamakhono andiswayo izitshudeni zesifundo sokubala izimali kusukela ngehlo lobunjululwazi bukaBronfunbrenner’s Bioecological. Okokugcina, yaphenya ukusondelana phakathi kwalamakhono kanye nokulunga komsebenzi wezitshudeni zesifundo sokubala izimali kanye nokwenza emfundweni ephakeme. Kusukela emiphumelweni, kwavumbuka izimbangela ezimbalwa emakhonweni andiswayo avele obala, kufaka okomhlaba kanye nokwanda kokuncintisana. Kuphinde kuqhamuke ukuthi nhlangothi zombili zethimba labaphendulile bakholelwa ekucabangeni okujulile, ukuxhumana, kanye namakhono okuxazulula izinkinga abalulekile ezingeni lokungena ngokuqashwa kulo bungcweti bokubala izimali. Imiphumela ikhomba ukuthi izimbangela zokuthuthukiswa kokwandiswa kwamakhono ngabafundi besifundo sokubala izimali amacala maningi kanye nokufaka abantu ngokuhluka, umzuliswano, indawosimo kanye nezimbangela ezigxile ngesikhathi. Amakhono andiswayo akhethiwe kwatholakala ukuthi anokubaluleka kokuhlangana nabafundi balesi sifundo mayelana nokulungela umsebenzi kanye nokwenza ngokwemfundo ephakeme eziqwini zobungcweti. Lokhu okutholakele kugqugquzela ukuqhutshwa kokubekwa phambili kwamakhono andiswayo abe-SAICA abagunyazwe ngokwezinhlelo zokubala izimali eNingizimu Afrikha njengoba kwaphakanyiswa inhloso yeCA2025, kakhulukazi kulesi sikhathi esigxivizwe umkhakha wezezimali umhlabawonke, ukwandisa ukusetshenziswa kwezobuchwepheshe, nokuqhubezela izidingo zamakhasimende kwezokubalwa nokucwaninga amabhuku
Improving local class A to Oil Well Cement using PET plastic waste
No full textA research report submitted in partial fulfilment of the requirements for the degree of Master of Science in Engineering to the Faculty of Engineering and Built Environment, School of Chemical and Metallurgical Engineering, University of the Witwatersrand, Johannesburg, 2022Addition of polyethylene terephthalate (PET) waste plastic in cement mixtures mostly negatively affect cement matrix properties. Mainly, decreasing the compressive strength, while also
affecting slurry properties of the cement mixtures. However, recent findings for concrete cement mixtures show that through prior pretreatment of the plastic waste material, via irradiation technique or through oxidizing solutions, the strength of cement mixtures is regained. Promoting sustainable practices, this work considered the utilization of local class A cement, improved into oil well cement, and then further investigates the prospect of using PET plastic waste in cementing oil and gas wells. Local class A was formulated into standard oil well cement utilizing chemical additives, whereby their compatibility and interactions were explored. A temperature of 38 ℃ and atmospheric pressure were utilized as bottom hole circulating conditions. Three unique PET derivatives as additives, counting pure PET fibres, irradiated PET fibres, and powder Bis(2-hydroxyethyl) Terephthalate (BHET) synthesized through PET glycolysis, were each then added in 0.2%, 1.0%, and 1.8% BWOC dosages. Varyingly, their addition increased the oil well cement compressive strengths, each optimally, by 22.05%, 19.34%, and 81.82%, respectively. Overall, plastic viscosities increased with increasing incorporation dosages, with slip effect resulting due to PET fibres incorporation. Addition of a superplasticizer among the additives is crucial in controlling rheological behavior and most importantly in improving compressive strength of PET plastic incorporated oil well cements. PET fibres have a potential to be used as reinforcements while BHET can be readily used as an oil well cement additive.NG (2023
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