Abstracts in English, Zulu and Xhosa / Rock art affords unique opportunities for engendered research because it provides emic views of how specific people re-presented themselves. My feminist study investigates under-researched ‘San/Bushman’ gendered identities to understand more about area-specific constructions of personhood through analysing 2852 rock paintings from two adjacent areas of the northern Eastern Cape, South Africa. Using quantitative and qualitative methods and evidence from excavation archaeology, ethnography, ethology, and neurocognitive research, I identify three categories of ritual specialists: experienced and preeminent; ordinary; and novice. These paintings show that wo/men ritual specialists could transcend the identity norms of ordinary people, but men ritual specialists may have had more status and power. I suggest the paintings acted as a controlling mechanism for the potency of women, indoctrination of novices, and present an ideal for the practice of ritual specialists and ordinary people. This research has important implications for identifying different types of identity marking by different groups of southern African San. / Bonono ba majwe bo fana ka menyetla e ikgethang bakeng sa dipatlisiso tse fokolang hobane e fana ka ditjhebo tsa bonnete tsa hore na batho ba itseng ba ne ba itlhahisa jwang. Boithuto ba ka ba tsa bosadi bo fuputsa boitsebiso ba batho ba maSan/Busumane bo so kang bo batlisiswa haholo ele ho utlwisisa haholwanyane ka dikaho tsa dibaka tse ikgethileng tsa botho ka ho manolla metako ya pente e 2852 e tswang dibakeng tse pedi tse bapileng tsa borwa ho Kapa Botjhabela, Afrika Borwa. Ka tshebediso ya mekgwa ya bongata le boleng le bopaki ho tswa ho dipatlisiso tsa excavation archaeology, ethnography, ethology, le tsa neurocognitive, ke hlwaya mekgahlelo e meraro ya ditsebi tsa mekete ya meetlo: ba nang boiphihlello le ba hlahelletseng ka mahetla; ba tlwaelehileng; le bomaithutwana. Metako ena ya pente e bontsha hore ditsebi tsa basadi tsa mekete ya meetlo di ne di kgona ho tlola ditlwaelo tsa boitsebiso tsa batho ba tlwaelehileng, empa ditsebi tsa banna tsa mekete ya meetlo di ka di ne le di na le maemo le matla a fetang. Ke sisinya hore metako e ne e sebetsa jwalo ka mokgwa wa ho laola bakeng sa matla a basadi, thuto ya bomaithutwane, le ho hlahisa se lokelang ho ba sona bakeng sa tshebetso ya ditsebi tsa meetlo le batho ba tlwaelehileng. Patlisiso ena e na le bohlokwa bakeng sa ho hlwaya mefuta e fapaneng ya matshwao ba boitsebiso a dihlopha tse fapaneng tsa maSan a Afrika e borwa. / Imizobo esematyeni inika amathuba akhethekileyo ophando lweemeko ezingqonge isini ngoba le mizobo ibonisa indlela abaziveza ngayo abantu abathile ngokwenkcubeko yabo. Isifundo sam ngobufazi siphanda ngohlanga lwama ‘San/Bushman’ okanye Amaqhakancu/abaThwa nekuphandwe kancinci ngabo, injongo ikukuqonda ubume bobuntu babo kwiindawo ngeendawo. Olu phando lwenziwe ngokuhlalutya imizobo esematyeni engama-2852 ekwiingingqi ezimbini eziseMntla-Mpuma Koloni, eMzantsi Afrika. Ngokusebenzisa uphando olusekelwe kubungqina bamanani nobusekelwe kwiingxoxo nokuzathuza kwanobungqina obuvezwe zizinto ezigronjwe/ezigrunjwe kwiziza zakudaladala, obuvezwe kwiinkcazelo zenkcubeko yabantu abahlukeneyo, obuvezwe kwiinkcazelo zoluntu xa lujongwe ngokwenkalo yendalo (i-itholoji) nobuvezwe kwizifundo zokuqiqa nokusebenza kwengqondo, ndiphawule iindidi ezintathu zeengcali zezithethe: abanamava nolwazi olubalaseleyo; abanolwazi oluqhelekileyo; abangenalwazi kangako. Le mizobo ibonisa ukuba iingcali zezithethe zamadoda nezabafazi zinakho ukubona ngaphaya kwendlela ababona ngayo abantu jikelele, kodwa kusengenzeka ukuba iingcali zezithethe zamadoda zazinewonga negunya elithe chatha. Ndibona ukuba imizobo yayisebenza njengesixhobo sokulawula amandla neziphiwo zabafazi, ukuqweqwedisa iingcinga zabangenalwazi luthe vetshe, nokuvelisa okulindelekileyo kwindlela yokusebenza kweengcali zezithethe nabantu jikelele. Olu phando lubalulekile ekunakaneni iindidi ezahlukeneyo zokuphawula ubuyena bamaqela ahlukeneyo ohlanga lwamaSan/ Amaqhakancu aseAfrika. / M.A. (Archaeology)

Abstracts in English and Southern Sotho / Affordable and accessible preventive health programmes within the South African Police Service (SAPS) could be the best measures for managing epidemic diseases in the organisation. Employee health and wellness (EHW) programmes, including those dealing with the human immunodeficiency virus (HIV) and acquired immune deficiency syndrome (AIDS), are often the subjects of debate among scholars and human resource management practitioners within the context of developing effective and efficient interventions in the workplace to enhance the health management of employees. This study explores the nature and extent of the employee wellness programmes that focus on HIV/AIDS in the SAPS. In particular, the research examines how EHW practitioners in the SAPS experience the programmes and what support they receive regarding HIV/AIDS in the workplace. Data were collected from six EHW practitioners using semi-structured interviews. The study finds that HIV/AIDS programmes are categorised into different interventions, each with advantages and purpose. The findings will help determine if the HIV/AIDS programmes effectively cater to the health needs of employees within the SAPS. The findings from this study are limited to six EHW practitioners’ experiences in relation to how they perceive the employee wellness programmes in the SAPS, more specifically, the HIV/AIDS programmes. / Go hwetšagala ga mananeo a maphelo a thibelo ao a bolokegilego, ao a sa turego le a go fihlelelega ka gare ga Tirelo ya Maphodisa ya Afrika Borwa (SAPS) e ka ba legato le lekaone la thibelo la go laola malwetši a leuba ka gare ga tirelo ye. Mananeo a bophelo bjo bokaone bja bašomi, go akaretšwa ao a šomago ka twatši ya go palediša mašole a mmele go šoma (HIV) le bolwetši bja go šitwa ga mašole a mmele (AIDS), gantši ke seo se dirago gore dirutegi di ngangišane le bašomi ba lefapha la bašomi mabapi le go tšweletša ditsenogare tšeo di šomago gabotse le tša go hloka mathata ka mošomong ka nepo ya go maatlafatša taolo ya maphelo a bašomi. Maikemišetšomagolo a dinyakišišo e bile go utolla sebopego le bogolo bja mananeo a maphelo a makaone a bašomi ka go SAPS ao a lebeletšego kudu HIV/AIDS. Dinyakišišo di dirilwe go tseba ka fao bašomi ba maphelo a bašomi le go phela gabotse (EHW) ga bona ka SAPS ba itemogetšego mananeo ao le gore ke thekgo efe ye ba e hwetšago mabapi le HIV/AIDS ka mošomong. Dipotšišo tša dipoledišano tšeo di nyakago gore baarabi ba fe mabaka di dirilwe ka nepo ya go kgoboketša tshedimošo go tšwa go bašomi ba tshela (6) ba EHW ba ka SAPS bao ba kgathilego tema ka dinyakišišong. Dikutollo di laetša gore mananeo a HIV/AIDS a hlophilwe ka mehuta ye e fapafapanego ya ditsenogare, gomme le lengwe le le lengwe le na le menyetla le maikemišetšo a lona. Dikutollo tše di tla ba mohola go tseba ge eba mananeo a HIV/AIDS a šoma gabotse go hlokomela dinyakwa tša maphelo tša bašomi ka gare ga SAPS. Dikutollo go tšwa ka mo dinyakišišong tše di tšwa fela go maitemogelo a bašomi ba tshela ba EHW mabapi le ka fao ba bonago mananeo a mabapi le go phela gabotse ga bašomi ka SAPS, kudukudu, mananeo a HIV/AIDS. / Business Management / M. Com. (Business Management)

Abstract in English, Zulu and Sepedi / The purpose of this study was to determine the impact of capital structure on the profitability of the Land and Agricultural Development Bank of South Africa (Land Bank). Both theoretical and empirical literature were reviewed in order to guide the empirical investigation of this study. In particular, the theories of financial intermediation, credit creation and fractional reserve formed the basis of this study. The capital structure theories that were examined included the pecking order theory, trade-off theory and Modigliani-Miller leverage irrelevance theory. In the literature, it was observed that profitable companies prefer using internal funds over debt or equity. To test the stated hypothesis that there is no relationship between capital structure and bank profitability, a quantitative research design with a case study approach was used, with the Land Bank as the unit of analysis. Using time series data for the period 1982 to 2015, multiple regression using the ordinary least squares method was applied to test the specified models. Preliminary data analysis was performed using trend analysis, descriptive statistics and Pearson bivariate correlation analysis. The study demonstrated that the relationship between capital structure and bank profitability was positive and statistically significant at a 95% confidence level when using only equity. However, inclusion of debt in the capital structure showed that capital structure, proxied by the debt-to-equity ratio, resulted in a negative relationship between capital structure and bank profitability, albeit statistically insignificant. It was concluded that the Land Bank requires an injection of equity to improve its performance. Alternative low-cost sources of funding to debt should be considered. The results of the study have policy implications for the Land Bank, regulators and potential investors. / Injongo yalolu cwaningo kwabe kuwukucubungula nokuthola umthelela wesimozimali sebhizinisi ekungeneni kwenzuzo eBhange Lokuthuthukiswa Komhlaba Nezolimo laseNingizimu Afrika (iBhange Lomhlaba). Kokubili, imibhalo yethiyori kanye nemibhalo esuselwe emaqinisweni abonakalayo naphathekayo, yabuyekezwa ukuze ihole futhi ilawule uphenyo olugxile emaqinisweni abonakalayo naphathekayo oluqondene nalolu cwaningo. Amathiyori ayisisekelo salolu cwaningo, ikakhulukazi, kwaba yi-financial intermediation, credit creation kanye ne-fractional reserve. Lawo mathiyori esimozimali sebhizinisi acutshungulwa abandakanya i-pecking order theory, trade-off theory kanye ne-Modigliani-Miller leverage irrelevance theory. Emibhalweni eyacutshungulwa, kwabonakala ukuthi izinkampani ezinenzuzo zincamela ukusebenzisa izimali zangaphakathi kunokusebenzisa isikweletu noma izabelokulingana (equity). Ngenhloso yokuhlola ihayiphothesisi ethuliwe yokuthi abukho ubudlelwano phakathi kwesimozimali sebhizinisi kanye nokungena kwenzuzo ebhange, kwasetshenziswa idizayini yocwaningo olukhwantithethivu ehambisana nendlela yokusebenzisa ucwaningo lwesigameko egxile ekuhlaziyweni kweBhange Lomhlaba. Ngokusebenzisa i-time series data yesikhathi esisukela kowe-1982 kuyofinyelela kowezi-2015, kwalandelwa i-multiple regression ngokusebenzisa i-ordinary least squares method ukuhlola amamodeli achaziwe. Uhlaziyo lwedatha olwandulelayo lwenziwa ngokusebenzisa uhlaziyo lwezimonkambiso (trend analysis), izibalomanani ezichazayo (descriptive statistics) kanye ne-Pearson bivariate correlation analysis. Ucwaningo lwabonisa ukuthi bukhona ubudlelwano obuphawulekayo phakathi kwesimozimali sebhizinisi kanye nokungena kwenzuzo ebhange futhi idatha yabonisa ukuthembakala okusezingeni elingama-95% uma kusetshenziswa izabelokulingana kuphela. Kodwa-ke ukufakwa kwesikweletu kwisimozimali sebhizinisi kwabonisa ukuthi isimozimali sebhizinisi, ngokusekelwa yizinga-silinganiso phakathi kwesikweletu nezabelokulinganisa, kwaholela ekutheni bungabi khona ubudlelwano obuphawulekayo phakathi kwesimozimali sebhizinisi kanye nokungena kwenzuzo ebhange, nakuba idatha mayelana nalokhu yabonisa ukungathembakali okuthile. Kwafinyelelwa esiphethweni sokuthi iBhange Lomhlaba lidinga ukuthi kufakwe izabelokulingana ngenhloso yokwenza ngcono ukusebenza kwalo. Kumele kwenziwe imizamo yokuthola eminye imithombo yezimali ehlukile futhi engambi eqolo. Imiphumela yocwaningo inemithelela ethile ephathelene nezinqubomgomo eqondene neBhange Lomhlaba, abalawuli kanye nalabo okungenzeka babe nesifiso sokutshala izimali. / Morero wa thutelo ye e be e le go laetša khuetšo ya matlotlo a kgwebo go bokgoni bja go hwetša dipoelo bja Panka ya Tlhabollo ya Naga le tša Temo ya Afrika Borwa (Land Bank). Dingwalo tša ditlhalošo tša diteori le tšeo dithutelo tša peleng di di hweditšeng di sekasekilwe go fa tlhahlo go dipoelo tša dinyakišišo tšeo di dirilwego peleng tša thutelo ye. Gabotsebotse, diteori tša mokgwa wa dipanka wa go tšea tšhelete ye e bolokilwego tša e adimiša, mokgwa wa dipanka wa go hlola dikadimo ka bontši le tsheketšo ya palophatlo ya tšhelete di bopile motheo wa thutelo ye. Diteori tša matlotlo a kgwebo tšeo di lekotšwego di akareditše teori ya mokgwa wa go kgetha methopo ya kadimo ya ditšhelete, teori ya go lekanyetša ditheko le ditefelokholego le teori ya Modigliani-Miller ya go re mokgwa wa go diriša tšhelete ye e adimilwego go bona dipoelo ga o ame boleng bja khamphani. Ka go dingwalo, go lemogilwe gore dikhamphani tše di ka hwetšago dipoelo di kgetha go diriša matlole a ka gare go ena le dikoloto goba bokaalo bjo bo šalago ka morago ga go ntšha dikoloto Go leka kakanyo ye e filwego ya gore ga go na tswalano gare ga matlotlo a kgwebo le bokgoni bja panka bja go hwetša dipoelo, tlhako ya nyakišišo ya go hwetša dikarabo go batho ka bontši ka mokgwatebelelo wa nyakišišo ye e dirilwego ka ga tiragalo e dirišitšwe, ka Land Bank bjalo ka yuniti ya tshekatsheko. Ka go diriša datha go ya ka tatelano ye e itšeng ya nako ya paka ya 1982 go iša go 2015, tlhahlobo ya tswalano gare ga mabaka a mabedi goba go feta ka go diriša mokgwa wa go fokotša palo ya disekwere e dirišitšwe go leka mehlala ye e šupilwego. Tshekatsheko ya datha ya mathomo e phethagaditšwe ka go diriša tshekatsheko ya taolelopele ya seo se tla diregago ka ditšhelete, mokgwa wa go sekaseka dipalopalo le tshekatsheko ya Pearson ya dipalo tše pedi go bona tswalano ya tšona. Thutelo e laeditše gore tswalano gare ga matlotlo a kgwebo le bokgoni bja panka go hwetša dipoelo go bile le ditlamorago tše botse le dipoelo tše di ka bago nnete ka kemo ya kgonthišo ya 95% ge go dirišwa fela bokaalo bjo bo šalago ka morago ga go ntšha dikoloto. Le ge go le bjalo, kakaretšo ya sekoloto ka go matlotlo a kgwebo go bontšhitše gore matlotlo a kgwebo, ao a laeditšwego ka tekanyo ya palomoka ya dikoloto go bokaalo bjo bo šalago ka morago ga go ntšha dikoloto, e hlotše tswalano ye e sa letelwago gare ga matlotlo a kgwebo le bokgoni bja panka go hwetša dipoelo, le ge e ka ba dipoelo tše di ka bago nnete. Go phethilwe ka go re Land Bank e nyaka koketšo ya bokaalo bjo bo šalago ka morago ga go ntšha dikoloto go kaonafatša tiro ye e swanetšwego go dirwa. Methopo ye mengwe ya tswala ya fase go dikoloto e swanetšwe go lebelelwa. Dipoelo tša thutelo di na le ditlamorago tša Molaotshepetšo wa Land Bank, balaodi le babeeletši ba ka moso. / Finance, Risk Management and Banking / M. Com. (Finance)

Text in English with summaries and keywords in English, Venda and Sepedi / Fuelwood remains a crucial source of energy among the vast majority of rural households because of its availability and affordability in comparison with most energy alternatives. Approximately 17 million people in South Africa live in communal lands where fuelwood can be harvested easily and freely by households, with 80% of the overall fuel consumed for domestic purposes extracted from burning fuelwood. The rapid-excess trends of fuelwood consumption – aggravated by population growth, agricultural and household settlement expansions – pose utmost challenges for community development. Overharvesting of fuelwood can result in fuelwood scarcity, loss of biodiversity, excessive land clearance and soil erosion. This study evaluated the factors that influence fuelwood consumption in households at the Thulamela Local Municipality. The study utilised mixed research methods, comprising quantitative and qualitative methods. A semi-structured questionnaire consisting of both closed and open-ended questions was used to collect data from the households. The collected data was mainly qualitative data (nominal and categorical data) and the researcher used the frequency menu to summarise the data and cross tabulation menu in the Statistical Package for Social Scientists (SPSS) version 25. For cross tabulation, the researcher used the Chi-square (χ2) test to measure the degree of association between two categorical variables. If the p-value is less than 0.05, there is a significant association between variables – thus, the variables dependent on each other. The study found that socio-economic characteristics such as monthly income, employment status, gender, educational level of the household head, number of employed household members, energy expenditure and type of occupation play a significant role in the factors that influence fuelwood consumption. As a result of these factors, fuelwood energy is still being used as a primary energy source by most households to meet their domestic needs for cooking and water heating – despite most of them being electrified. Additionally, lack of environmental education, the erratic electricity supply and staggering living conditions which drive widespread poverty in rural areas contribute to the extensive fuelwood consumption among households. The study highlighted the recommendations on mitigation measures that can be used to reduce extensive fuelwood consumption. These recommendations include encouraging the use of renewable energy and modern energy technologies such as biogas and solar energy, together with improved cooking stoves to help reduce overexploitation of natural resources and prevent indoor air pollution which is associated with heart disease and immortality. There is also a need to raise environmental awareness. It is through education that people’s perceptions, attitudes and behaviour regarding fuelwood consumption practices can be changed. The promotion of sustainable development through harvest control and afforestation can significantly reduce deforestation, loss of biodiversity, fuelwood scarcity and soil erosion. / Khuni dzi kha ḓi shumiswa sa tshiko tshihulwane tsha mafulufulu kha miṱa minzhi ya mahayani ngauri dzi a wanala na u swikelelea musi dzi tshi vhambedzwa na dziṅwe nḓila dza mafulufulu. Vhathu vha swikaho miḽioni dza 17 Afrika Tshipembe vha dzula mahayani hune vha kona u reḓa khuni hu si na vhuleme nahone nga mahala, ngeno zwivhaswa zwi swikaho 80% zwi shumiswaho miḓini zwi tshi bva kha khuni. Maitele maṅwe a tshihaḓu a kushumiselwe kwa khuni – a tshi ṋaṋiswa na nga nyaluwo ya vhathu, u engedzea ha vhulimi na vhupo ha vhudzulo – zwi ḓisa khaedu kha mveledziso ya tshitshavha. U reḓa khuni lwo kalulaho zwi nga vhanga ṱhahelelo ya khuni, u xelelwa nga mutshatshame wa zwi tshilaho, u ṱangula mavu na mukumbululo wa mavu. Ngudo iyi yo ḓiimisela u ela zwivhumbi zwi ṱuṱuwedzaho u shumiswa ha khuni miḓini ngei kha Masipala Wapo wa Thulamela. Ngudo yo shumisa ngona dza ṱhoḓisiso dzo ṱanganaho dzi re na ngona khwanthethivi na khwaḽithethivi. Mbudzisambekanywa dzo dzudzanywaho dzi re na mbudziso dza phindulo nthihi na dza phindulo ndapfu dzo shumiswa u kuvhanganya data miḓini. Data yo kuvhanganyiwaho kanzhi ndi yo sedzaho ndeme (ya tshivhalo na khethekanyo) ngeno muṱoḓisisi o shumisa menyu wa tshivhalo tsha zwithu u nweledza data na menyu wa thebulu dzi leluwaho kha Statistical Package for Social Scientists (SPSS) vesheni ya vhu 25. U itela thebulu dzi leluwaho, muṱoḓisisi o shumisa ndingo dza Chi-square (χ2) u ela tshikalo tsha nyelelano vhukati ha zwithu zwivhili zwo fhambanaho. Arali ndeme ya p i ṱhukhu kha 0.05, hu na u elana hu hulwane vhukati ha zwithu zwi vhambedzwaho – zwithu izwi zwi dovha zwa ṱalutshedzana. Ṱhoḓisiso yo wana uri zwiṱaluli zwa ikonomi na matshilisano sa mbuelo ya ṅwedzi, tshiimo mushumoni, mbeu, ḽeveḽe ya pfunzo ya ṱhoho ya muḓi, tshivhalo tsha vhathu vha shumaho muṱani, mbadelo dza fulufulu na mushumo une muthu a u shuma zwi na mushumo muhulwane kha zwithu zwi ṱuṱuwedzaho u shumiswa ha khuni. Nga ṅwambo wa zwithu izwi, khuni dzi kha ḓi shumiswa sa tshiko tshihulwane tsha fulufulu kha miḓi minzhi u swikelela ṱhoḓea dzavho dza hayani dza u bika na u wana u dudedza – naho vhunzhi havho vhe kha muḓagasi. Nṱhani ha izwo, u sa vha na pfunzo ya vhupo, nḓisedzo ya muḓagasi ine ya dzula i tshi shanduka na maga a kutshilele a konḓaho ane a vhanga vhushai ho andaho kha vhupo ha mahayani zwi vhanga u shumiseswa ha khuni miḓini. Ngudo dzo sumbedzisa themendelo kha maga a u lulamisa ane a nga shumiswa u fhungudza u shumiseswa ha khuni. Themendelo idzi dzi katela u ṱuṱuwedza tshumiso ya mafulufulu ḽo vusuludzwaho na thekhinoḽodzhi dza fulufulu dza musalauno sa bayogese na fulufulu ḽa masana a ḓuvha, kathihi na zwiṱofu zwa u bika zwo khwiniswaho u thusa u fhungudza u tambiseswa ha zwiko zwa mupo na u thivhela tshikafhadzo ya muya nga ngomu zwine zwa vhanga vhulwadze ha mbilu na dzimpfu. Hu na ṱhoḓea ya u ita mafulo a zwa vhupo. Ndi nga kha pfunzo hune kuvhonele kwa vhathu, kusedzele kwa zwithu na vhuḓifari havho maelana na kushumiselwe kwa khuni zwa nga shandukiswa. U bveledzwa ha mveledziso i sa nyeṱhi nga kha ndango ya khaṋo na u ṱavhiwa ha miri zwi nga fhungudza vhukuma u fhela ha maḓaka, u lozwiwa ha mutshatshame wa zwi tshilaho, u konḓa ha khuni na mukumbululo wa mavu. / Dikgong tša go bešwa di tšwela pele go ba methopo o bohlokwa wa enetši gareng ga bontši bja malapa a dinagamagaeng ka lebaka la ge di hwetšagala le go se ture ga tšona ge di bapetšwa le mekgwa ye mengwe ya enetši. Tekano ye e ka bago batho ba dimilione tše 17 ka Afrika Borwa ba dula mafelong a magaeng fao dikgong di ka kgonago go rengwa gabonolo le ka tokologo ke malapa a, fao e lego gore 80% ya palomoka ya dibešwa tšeo di šomišwago ka gae di hwetšwago go dikgong. Lebelo leo ka lona dikgong di hwetšago ka lona gore di tle di bešwe – leo le mpefatšwago ke go gola ga setšhaba, temo le go oketšega ga madulo a batho – le tliša ditlhohlo tše kgolo tlhabollong ya setšhaba. Go rema dikgong go fetišiša go ka feletša ka go hlaelela ga tšona, tahlegelo ya phedišano ya diphedi tša mehutahuta, go rema mehlare ka fao go fetišišago le kgogolego ya mobu. Dinyakišišo tše di ikemišeditše go sekaseka mabaka ao a huetšago go šomišwa ga dikgong ka malapeng ka Masepaleng wa Selegae wa Thulamela. Dinyakišišo tše di šomišitše mekgwa ya dinyakišišo ye e hlakantšwego, ye e lego wa dinyakišišo tša bontši le wa dinyakišišo tša boleng. Dipotšišonyakišišo tšeo di beakantšwego ka seripa tše di nago le bobedi dipotšišo tša di nago le dikgetho le dipotšišo tšeo di nyakago gore motho a fe maikutlo a gagwe di šomišitšwe go kgoboketša tshedimošo ka malapeng. Tshedimošo ye e kgobokeditšwego e bile kudu tshedimošo ya boleng (ya dipalo le ya go hlophiwa) gomme monyakišiši o šomišitše menyu wa bokgafetšakgafetša go dira kakaretšo ya tshedimošo le go menyu wa go bea dilo ka dintlha ka Sehlopheng sa Dipalopalo sa Bašomi ba tša Mahlale a Leago (SPSS) bešene ya 25. Go bea dilo ka dintlha, monyakišiši o šomišitše teko ya Chi-square (χ2) go ela bogolo bja kamano magareng ga diphapano tše pedi tša magoro. Ge p-value e le ye nnyane go 0.05, go na le kamano ye bohlokwa magareng ga diphapano – ke gore, diphapano di a hlalošana. Dinyakišišo di hweditše gore dipharologantši tša ekonomi ya setšhaba tša go swana le letseno la kgwedi ka kgwedi, maemo a mošomo, bong, maemo a thuto a hlogo ya lapa, palao ya maloko a ka lapeng ao a šomago, tšhomišo ya tšhelete go enetši le mohuta wa mošomo di raloka tema ye bohlokwa ka mabakeng ao a huetšago go šomišwa ga dikgong. Ka lebaka la mabaka a, enetši ya dikgong e sa šomišwa bjalo ka methopo o bohlokwa wa enetši ke malapa a mantši ka nepo ya go fihlelela dinyakwa tša bona tša ka gae tša go apea le go ruthufatša dintlo – go sa kgathale gore bontši bja tšona ke tša mohlagase. Godimo ga fao, tlhokego ya thuto ya mabapi le tikologo, kabo ya mohlagase ye e sa tshepišego le maemo a bophelo ao a hlobaetšago ao a hlohleletšago bohloki ka dinagamagaeng di tsenya letsogo go tšhomišo ya dikgong go fetišiša ka malapeng. Dinyakišišo di hlagiša ditšhišinyo tša mabapi le go fokotša tšhomišo ya dikgong go fetišiša. Ditšhišinyo tše di akaretšwa go hlohleletša tšhomišo ya mohlagase wa go dirišwa leswa le ditheknolotši tša enetši tša sebjalebjale tša go swana le gase ya tlhago le mohlagse wa sola, gotee le ditofo tša go apea tšeo di kaonafaditšwego ka nepo ya go fokotša go šomiša kudu methopo ya tlhago le go thibela tšhilafatšo ya moya ya ka dintlong e lego seo se amantšhwago le bolwetši bja pelo le mahu. Gape go na le tlhokego ya go tliša temošo ya tša tikologo. Ke ka go diriša thuto fao e lego gore maikutlo a batho, ditebelelo le maitshwaro a bona mabapi le ditiro tša tšhomišo ya dikgong a tlago fetošwa. Tšwetšopele ya tlhabollo ya go ya go iule ka taolo ya go rema dikgong le go bjala mehlare fao go ka fokotšago go rengwa ga mehlare, tahlegelo ya mehutahuta ya diphedi, tlhaelelo ya dikgong le kgogolego ya mobu. / Environmental Sciences / M. Sc. (Environment Management)

Abstracts in English, Afrikaans and Southern Sotho / The purpose of this study was to develop a best practice corporate community involvement disclosures (CCID) framework for JSE-listed organisations in South Africa. An analysis of the literature underscored the need for quality CCID and revealed the paucity of research on this topic. The study adopted a mixed-methods approach employing three research stages. Firstly, an initial CCID framework was constructed on the basis of a content and document analysis of top-performing JSE-listed organisations. Secondly, 30 CCI experts refined and validated the CCID framework through semi-structured interviews. The developed CCID framework comprised 36 specific disclosure items in nine general disclosure categories. Thirdly, the CCID framework was applied to 116 corporate reports, including the integrated reports, sustainability reports and corporate webpages of 20 JSE-listed companies for the years 2015 to 2017. The findings indicated that the sample of JSE-listed organisations disclose some aspects of CCI in their corporate reports. However, there is no consistent reporting framework, and a number of CCID items were under-disclosed according to the CCI expert “best practice” to meet stakeholder expectations. In both the integrated and sustainability reports, general category 2, CCI strategy, and general category 4, CCI projects, were the best-performing categories. General category 8, Evidence of CCI, was one of the best-performing categories disclosed in the sustainability reports and on the corporate webpages. General category 5, Relevant regulatory measures, general category 6, CCI benefits/business value creation, and general category 7, Assurance of CCI reporting, contained no or limited CCID. The development of the CCID framework resonated with stakeholder theory, while the findings on the application of the CCID framework supported the theoretical perspectives of legitimacy theory. In addition to the identified legitimising drivers, the findings suggested that local tensions and expectations are impacting on CCID in South Africa. The findings of this study provide useful insights into CCID practices, guidelines and the quality of CCID. It is unique because it is the first of its kind to develop and apply a CCID framework in South Africa. The findings have a number of implications for stakeholders, corporate managers, regulators and policymakers in South Africa and internationally. / Die doel van hierdie studie was om ’n raamwerk van beste praktykte te ontwikkel vir korporatiewe gemeenskapsbetrokkenheid-openbaarmakings (KGBO) vir JSE-genoteerde organisasies in Suid-Afrika. ʼn Ontleding van die literatuur het die behoefte aan gehalte-KGBO beklemtoon en die gebrek aan navorsing oor hierdie onderwerp aan die lig gebring. Die studie het ’n gemengdemetode-benadering gevolg wat drie navorsingstadiums gebruik het. Eerstens is ʼn aanvanklike KGBO-raamwerk op die grondslag van ’n inhoud-en-dokument-ontleding van bes presterende JSE-genoteerde organisasies saamgestel. Tweedens het 30 KGB-kundiges die KGBO-raamwerk deur middel van halfgestruktureerde onderhoude verfyn en geldig verklaar. Die ontwikkelde KGBO-raamwerk het 36 spesifieke openbaarmaking-items in nege algemene openbaarmakingkategorieë bevat. Derdens is die KGBO-raamwerk toegepas op 116 korporatiewe verslae, insluitend die geïntegreerde verslae, volhoubaarheidsverslae en korporatiewe webbladsye van 20 JSE-genoteerde maatskappye vir die jare 2015 tot 2017. Die bevindings het aangetoon dat die monster van JSE-genoteerde organisasies enkele aspekte van KGBO in hul korporatiewe verslae openbaar het. Daar is egter nie ’n konsekwente verslagdoeningsraamwerk nie, en volgens die KGB-bestepraktykkundige is ’n aantal KGBO-items onderverklaar om aan belanghebbers se verwagtinge te voldoen. In sowel die geïntegreerde as volhoubaarheidsverslae was die algemene kategorie 2, KGB-strategie, en algemene kategorie 4, KGB-projekte, die bes presterende kategorieë. Algemene kategorie 8, Bewys van KGB, was een van die bes presterende kategorieë wat in die volhoubaarheidsverslae en op die korporatiewe webbladsye openbaar gemaak is. Algemene kategorie 5, Relevante regulatiewe maatreëls, algemene kategorie 6, KGB-voordele/besigheidswaarde-skepping, en algemene kategorie 7, Gerusstelling van KGB-verslagdoening, het geen of beperkte KGBO bevat. Die ontwikkeling van die KGBO-raamwerk het by die belanghebberteorie aanklank gevind, terwyl die bevindings van die toepassing van die KGBO-raamwerk die teoretiese perspektiewe van die egtheidsteorie gesteun het. Benewens die geïdentifiseerde egtheidsaandrywers het die bevindings daarop gesinspeel dat plaaslike spanning en verwagtinge ’n uitwerking op KGBO in Suid-Afrika het. Die bevindings van hierdie studie verskaf nuttige insigte in KGBO-praktyke, -riglyne en die gehalte van KGBO. Dit is uniek omdat dit die eerste keer is dat ’n KGBO-raamwerk in Suid-Afrika ontwikkel en toegepas word. Die bevindings het ’n aantal implikasies vir belanghebbendes, korporatiewe bestuurders, reguleerders en beleidmakers in Suid-Afrika en internasionaal. / Morero wa thutelo ye e be e le go tšweletša tlhako ya maitokiši a kaonekaone a dikutollo tša seabe sa dikgwebo setšhabeng (CCID) ya mekgatlo ye e lego lenaneong la JSE ka Afrika Borwa. Tshekatsheko ya dingwalo e gatelela tlhokego ya CCID ye e nago le mohola gape e utollotše nyakišišo ye e sa lekanago ka ga hlogotaba ye. Thutelo e tšere mokgwatebelelo wa mekgwa ye e tswakantšwego ka go diriša magato a mararo a dinyakišišo. Sa mathomo, tlhako ya mathomo ya CCID e hlamilwe go ya ka tshekatsheko ya diteng le tokomane tša mekgatlo ye e lego lenaneong la JSE yeo e šomago gabotse. Sa bobedi, ditsebi tša CCI tše 30 di kaonafaditše le go laetša boleng bja tlhako ya CCID ka mokgwa wa dipotšišo tšeo di sa latelego lenaneo leo le itšeng. Tlhako ya CCID ye e tšweleditšwego pele e dirilwe ke dintlha tša kutollo tše itšeng tše 36 magorong a kakaretšo a kutollo a senyane. Sa boraro, tlhako ya CCID e phethagaditšwe go dipego tša kgwebo tše 116, go akaretšwa dipego tše di kopantšwego, dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le matlakala a wepo a dikhamphani tše 20 tšeo di lego lenaneong la JSE mengwageng ya 2015 go fihla 2017 Dikhwetšo di šupile gore sampolo ya mekgatlo yeo e lego lenaneong la JSE e utollotše dintlha tše dingwe tša CCI dipegong tša tšona tša kgwebo. Le ge go le bjalo, ga go tlhako ya go bega ye e sa fetogego, gomme dintlha tše mmalwa tša CCID di utollotšwe ka mo go sa lekanago go ya ka “maitokišo a makaonekaone” a ditsebi tša CCI go kgotsofatša ditetelo tša bakgahlegi. Ka go dipego tše kopantšwego le tšeo di fago tshedimošo ka ga maemo a tšwelelo ya kgwebo, legoro la 2 la kakaretšo, le legoro la 4 la kakaretšo, diprotšeke tša CCI, di bile magoro ao a šomilego gabotse. Legoro la 8 la kakaretšo, Evidence of CCI, e bile ye nngwe ya magoro ao a šomilego gabotse ao a utollotšwego ka go dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le go matlakala a wepo a kgwebo. Legoro la 5 la kakaretšo 5, Relevant regulatory measures, legoro la 6 la kakaretšo 6, CCI benefits/business value creation, le legoro la 7 la kakaretšo, Assurance of CCI reporting, di be di se na le goba le CCID ya bogolo bjo beetšwego mellwane. Tšwetšopele ya tlhako ya CCID e kwana le mekgwaboitshwaro bolaoding bja kgwebo, mola dikhwetšo go tirišo ya tlhako ya CCID e thekga tebelelo ya ditlhalošo tša diteori tša go dira go ya ka mekgwa ya boitshwaro ya setšhabeng. Go tlaleletša go ditlhohleletši tše di šupilwego tša go amogelwa ka semolao, dikhwetšo di šišintše gore dithulano le ditetelo tša selegae di na le khuetšo go CCID ka Afrika Borwa. Dikhwetšo tša thutelo ye di fa ditshedimošo tše di ka thušago tša ditlwaetšo tša CCID, mekgwatlhahli le mohola wa CCID. Ke ya moswananoši ka gobane ke ya mathomo ya mohuta wa yona go tšweletša le go diriša tlhako ya CCID ka Afrika Borwa. Dikhwetšo di na le ditlamorago tše mmalwa go batho bao ba nago le dikgahlego, balaodi ba dikgwebo, basepetši go ya ka molao le badiramelaotshepetšo ka Afrika Borwa le kemong ya boditšhabatšhaba. / Management Accounting / D. Phil. (Accounting Sciences)

Abstracts in English, Afrikaans and Northern Sotho / The tax compliance costs of individual taxpayers in South Africa are unknown, and it is essential to determine, amongst other things, whether these costs pose a risk of causing non-compliance, which could have a negative effect on the collection of tax revenue. Hence, the aim of the study was to assess the tax compliance costs of individual taxpayers in South Africa. The assessment of tax compliance costs entailed calculating these costs in relation to the submission of income tax returns and post-filing activities, ascertaining the determinants of these costs and suggesting ways to reduce them. Using data collected from an online survey conducted among 10 260 taxpayers, it was estimated (applying various methods) that income tax compliance costs of individual taxpayers for the 2018 year of assessment were between 3.61% and 5.31% of the personal income tax revenue. These results compared well with ratios reported in most studies conducted in other countries and showed a reduction from the results obtained from 752 taxpayers for the 2017 year of assessment. Chi-square automatic interaction detection (CHAID), a decision tree modelling technique, was used to ascertain the determinants of tax compliance costs and to identify specific groups of taxpayers associated with distinct ranges of the determinants that were statistically significant predictors of tax compliance costs. This breakdown enabled a better understanding of the influence that the specific values of the continuous determinants, such as the service quality rating of the South African Revenue Service (SARS), and the categorical determinants, such as education level and employment status, have on tax compliance costs. The CHAID analysis therefore provided an additional level of insight not possible with regression analysis, enhancing the usability of the results. Employment status and income tax bracket had the strongest association with tax compliance costs (on average, self-employed taxpayers and taxpayers in the highest income tax bracket had the highest total tax compliance costs). Various other determinants, for example, type of assistance obtained, gender, education level, complexity of tax legislation, complexity of SARS guides, and SARS’s service quality rating were also identified in the analyses. / Die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika is onbekend, en dit is noodsaaklik om, onder andere, te bepaal of hierdie koste ʼn risiko van nievoldoening inhou wat ʼn negatiewe uitwerking op die insameling van belastinginkomste kan hê. Die doelwit van die studie was dus om die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika te assesseer. Die assessering van belastingvoldoeningskoste behels die berekening van hierdie koste ten opsigte van die indiening van inkomstebelastingopgawes en ná-indieningsaktiwiteite, bepaling van die determinante van hierdie koste en voorstelle van hoe om dit te verminder. Aan die hand van data wat ingesamel is deur ʼn aanlyn opname onder 10 260 belastingpligtiges, is (deur middel van verskeie metodes) geraam dat inkomstebelasting-voldoeningskoste van individuele belastingpligtiges vir die 2018-assesseringsjaar tussen 3.61% en 5.31% van die persoonlike-inkomstebelastinginkomste was. Hierdie resultate het goed vergelyk met verhoudings soos berig in die meeste studies wat in ander lande uitgevoer is en het ʼn afname gewys in die resultate wat by 752 belastingpligtiges vir die 2017-assesseringsjaar bekom is. Chi-kwadraat outomatiese wisselwerkingbespeuring (chi-square automatic interaction detection – CHAID), ʼn besluitnemingskema-modelleringtegniek, is gebruik om die determinante van belastingvoldoeningskoste te bepaal en om spesifieke groepe belastingpligtiges te identifiseer wat statisties-beduidende voorspellers van belastingvoldoeningskoste is. Hierdie uiteensetting het ʼn beter begrip daargestel van die invloed wat die spesifieke waardes op die deurlopende determinante, soos die diensgehaltegradering van die Suid-Afrikaanse Inkomstediens (SARS), en die kategoriedeterminante, soos onderwysvlak en indiensnemingstatus, op belastingvoldoeningskoste het. Die CHAID-ontleding het dus ʼn bykomende vlak van insig voorsien wat nie moontlik is met regressieontleding nie en sodoende die bruikbaarheid van die resultate verbeter. Indiensnemingstatus en inkomstebelastingkategorie het die sterkste assosiasie met belastingvoldoeningskoste (belastingpligtiges in eie diens en belastingpligtiges in die hoogste inkomstekategorie het gemiddeld die hoogste totale belastingvoldoeningskoste). Verskeie ander determinante, byvoorbeeld, soort bystand verkry, geslag, onderwysvlak, kompleksiteit van belastingwetgewing, kompleksiteit van SARS-gidse en SARS-diensgehaltegradering is ook in die ontledings geïdentifiseer. Die studie het afgesluit met voorstelle om individuele belastingspligtiges se belastingvoldoeningskoste te verlaag. / Ditshenyegelo tša ditefelo tša go obamela melawana ya metšhelo ka balefamotšhelo ka Afrika Borwa ga di tsebje, gomme go bohlokwa gore re tsebe, gareng ga tše dingwe, ge eba ditshenyegelo tše di tliša kotsi ya go baka gore balefamotšhelo ba se ke ba obamela melawana ya metšhelo, e lego seo se ka bago le seabe sa go se loke go kgoboketšo ya letseno la motšhelo. Ke ka lebaka leo, maikemišetšo a dinyakišišo tše e bile go sekaseka ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo ka Afrika Borwa. Tshekatsheko ya ditshenyegelo tša go obamela melawana ya motšhelo go ra gore re swanetše go hlakanya ditshenyegelo tše mabapi le go romela dingwalwa tša motšhelo le ditiragalo tša ka morago ga go romela dingwalwa tšeo tša motšhelo, go realo e le go tseba dilo tšeo di bakago ditshenyegelo tše le go šišinya mekgwa ya go di fokotša. Ka go šomiša tshedimošo ye e kgobokeditšwego go dinyakišišo tšeo di dirilwego ka inthanete gareng ga balefamotšhelo ba 10 260, go akantšwe gore (ka go diriša mekgwa ye e fapafapanego) ditshenyegelo tša go obamela melawana ya motšhelo wa letseno ka balefamotšhelo ka ngwaga wa tshekatsheko ya metšhelo wa 2018 di bile magareng ga 3.61% le 5.31% ya tšhelete ya motšhelo wa letseno. Dipoelo tše di bapetšwa gabotse le dikelo tšeo di begilwego ka dinyakišišong tše ntši tšeo di dirilwego ka dinageng tše dingwe gomme di laeditše go fokotšega go tšwa go dipoelo tšeo di hweditšwego go balefamotšhelo ba 752 ka ngwageng wa tshekatsheko ya metšhelo wa 2017. Kutollo ya tirišano ya maitirišo ya Chi-square (CHAID), e lego mokgwa wa go nyakišiša sephetho ka maphakga, e šomišitšwe ka nepo ya go tseba dilo tšeo di bakago ditshenyegelo tša go obamela melawana ya motšhelo le go hlaola dihlopha tše itšego tša balefamotšhelo bao ba amanago le mehuta ye e swanago e nnoši ya dihlaodi tšeo di bilego bohlokwa go ya ka dipalopalo mabapi le ditshenyegelo tša go obamela melawana ya motšhelo. Karoganyo ye e kgontšhitše kwešišo ye kaone ya khuetšo yeo dikokwane tše itšego tša dilo tšeo di tšwelago pele go baka se, tša go swana le kelo ya boleng bja tirelo ye e abjago ke Tirelo ya Motšhelo ya Afrika Borwa (SARS), le dilo tšeo di bakago go se obamele melawana ya motšhelo go ya ka makala, go swana le maemo a thuto le maemo a mošomo, go ditshenyegelo tša go obamela melawana ya motšhelo. Tshekatsheko ya CHAID ka fao e file maemo a tlaleletšo a tsebo yeo e sa kgonagalego ka tshekatsheko ya poelomorago, go maatlafatša go šomišega ga dipoelo. Maemo a mošomo le legoro la motšhelo wa letseno di bile le kamano ye kgolo le ditshenyegelo tša go obamela melawana ya motšhelo (ka kakaretšo, balefamotšhelo bao ba itšhomelago le balefamotšhelo bao ba lego ka go legoro la godimo la motšhelo wa letseno ba na le palomoka ya godimodimo ya motšhelo wo ba lefišwago ona). Dilo tše dingwe tša mehutahuta tšeo di bakago go se obamele melawana ya motšhelo, go fa mohlala, mohuta wa thušo ye e hweditšwego, bong, maemo a thuto, go se kwešišege ga melawana ya motšhelo, go se kwešišege ga ditlhahli tša SARS, le kelo ya boleng bja tirelo ya SARS le tšona di utollotšwe ka tshekatshekong. Dinyakišišo di feditše ka go fa ditšhišinyo mabapi le ka fao go ka fokotšwago ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo. / D. Phil. (Accounting Sciences)