Esta Tesis Doctoral plantea como objetivo general verificar desde una óptica conceptual (Capítulo I), normativa (Capítulo II) y empírica (Capítulo III), si el resultado global -comprehensive income- presenta una mayor relevancia o calidad informativa que el resultado neto -net income-, en particular, para los inversores, considerados en el Marco Conceptual como usuarios de referencia.De este modo, el Capítulo I, hemos revisado los fundamentos teóricos sobre los que se sustenta el resultado global, particularmente en la literatura y regulación contables norteamericanas, destacando que con su adopción asistimos a un hecho trascendental para la Contabilidad como es el acercamiento al concepto de resultado económico, de especial interés para los suministradores de capital-riesgo. Sobre esa base conceptual, en el Capítulo II hemos realizado un estudio de normativa comparada a nivel internacional, evidenciándose un potente movimiento a favor de la adopción del resultado global, en el que se aprecia una tendencia a la convergencia con el modelo IASB, pero también se han constatado diferencias notables entre las normas que lo regulan en el concierto mundial, que dificultan la comparabilidad. Sobre esta base teórico normativa, en el Capítulo III, hemos desarrollado un estudio empírico con una muestra de 136 grupos empresariales europeos cotizados den NYSE y NASDAQ, tomando información de las reconciliaciones con los US GAAP en el período 1999-2004 cuando presentan cuentas a la SEC en los 20-F, tendente a evaluar a través de un conjunto de herramientas no paramétricas el impacto del comprehensive income frente al net income atendiendo a las variables año, tamaño y sector. Se han rechazado todas las hipótesis nulas formuladas, lo que nos lleva a afirmar que el impacto relativo del comprehensive income frente al net income presenta un elevado poder de discriminación entre los años del período 1999-2004, atendiendo al tamaño de los grupos empresariales, y en menor medida por sectores de actividad empresarial, lo que evidencia una mayor relevancia informativa del primero frente al segundo para los usuarios de la información financiera, en particular, para los inversores.En definitiva, tomando de forma integrada los resultados de las dimensiones conceptual, normativa y empírica, sobre las que ha discurrido esta Tesis Doctoral, hemos evidenciado que el comprehensive income presenta una mayor calidad informativa que el net income, de especial interés para los suministradores de capital-riesgo. / The aim of this Doctoral Thesis, from a conceptual (Chapter I), normative (Chapter II) and empirical (Chapter III) point of view, is to verify if comprehensive income shows greater relevance or information quality than net income, particularly for the investors, considered as reference users within the Conceptual Framework.In Chapter I we have reviewed the theoretical foundations on which comprehensive income is based, particularly in North American accounting regulation and literature, emphasizing that with its adoption we are witnessing a significant event in the world of Accounting as it is the approach to the concept of economic income, of special interest to capital-risk providers. On that conceptual base, in Chapter II we have made a comparative study on standards at the international level, demonstrating a powerful movement in favor of the adoption of comprehensive income, in which there is a noticeable tendency to the convergence with the IASB model, but remarkable differences have also been confirmed between the standards that regulate it on the global stage, which hinder comparability. On this normative theoretical base, in Chapter III we have developed an empirical study with a sample of 136 European corporate groups quoted on the NYSE and NASDAQ, taking information from the reconciliation with U.S. GAAP in the period between 1999-2004 when they file their annual reports with the SEC on Form 20-F, tending to evaluate, through a nonparametric set of tools, the impact of comprehensive income opposed to net income considering the year, size and sector variables. All the null hypotheses formulated have been rejected, which leads us to affirm that the relative impact of comprehensive income in comparison to net income presents a higher power of discrimination between the years 1999-2004, considering the size of the corporate groups, and to a lesser extent to business activity sectors, which in general terms shows a greater informative relevance of the first, as opposed to the second, for users of the financial information, particularly for the investors.In short, taking the results of the conceptual, normative and empirical dimensions as integrated, on this Doctoral Thesis has been developed, we have demonstrated that comprehensive income presents higher information quality than net income, of special interest to capital-risk providers.

Die vorliegende kumulative Dissertationsschrift befasst sich mit den konzeptionellen Grundlagen und der historischen Entstehung verschiedener Aspekte der Rechnungslegung. Der erste Artikel setzt sich mit den konzeptionellen Grundlagen des amerikanischen Standardsetzers FASB auseinander und zeigt, dass die Entstehung des amerikanischen Rahmenkonzepts in den 1970er und 1980er Jahren stark von Umweltfaktoren abhing. Im zweiten Beitrag wird dargelegt, dass das vom internationalen und amerikanischen Standardsetzer im Jahr 2010 überarbeitete Rahmenkonzept, mithin die qualitativen Anforderungen an nützliche Finanzinformationen, im konditional-normativen Sinne keine ausreichende Basis für die Entwicklung von Rechnungslegungsnormen ist. Der dritte Artikel fokussiert auf die regulatorische Entwicklung der Bewertung von Vermögenswerten in Deutschland und stellt regulatorische Änderungen sozioökonomischen und politischen Umweltfaktoren gegenüber. Der abschließende vierte Beitrag enthält eine historisch-kritische Analyse des der Rechnungslegung zugrunde liegenden Rechenschaftskonzepts, welches zur Zeit des Nationalsozialismus an einer deutschen Hochschule untersucht wird. Dabei werden insbesondere die Grenzen von Rechnungsanforderungen analysiert und dargelegt. / This cumulative dissertation covers the conceptual foundations and historical evolution of various aspects in accounting. The first article discusses the conceptual framework of the U.S. standard setter FASB and shows that the evolution of the U.S. GAAP conceptual framework in the 1970s and 1980s was considerably influenced by economic factors. The second manuscript employs a conditional-normative approach to analyze the 2010 joint conceptual framework of the international and the U.S. standard setter, in particular the qualitative characteristics of useful financial information. The paper shows that the qualitative characteristics are not a sufficient basis for developing accounting standards. The third article focuses on the regulatory history of asset valuation in Germany and explains regulatory changes by socio-economic and political events. The fourth and final article contains a historical-critical analysis of the concept of accountability, which forms the basis of accounting. The article analyzes accountability at a German university during the Nazi regime and illustrates the limits of the concept.

Text in English / The aim of the study was to describe the competencies of midwives during the provision of immediate postnatal care (PNC) with the intention of adapting and linking international best practice guidelines as well as a conceptual framework for the implementation of PNC in Swaziland. A quantitative cross-sectional design study was conducted to investigate the competencies of midwives during the provision of immediate postnatal care services to mothers and their infants. A systematic random sampling technique was used to select eighty-eight (88) midwives and six (6) senior midwives to participate in the study. Data collection was done using structured questionnaires. Quantitative data was complemented by data that was generated from open-ended questions at the end of the questionnaires. Data analysis was conducted using IBM SPSS Statistics version 22.0 software. The study highlighted that all the midwives who participated in this study had the relevant qualification. Of the respondents, 70.5% were state-certified midwives with a second registered certificate, 27.3% had bachelor’s degrees, while 2.3% had an advanced midwifery certificate. The study found no difference between the type of qualification of midwives and the knowledge of PNC interventions to be offered to mothers immediately post-delivery across different qualifications held by the midwives (Kruskal-Wallis test: x2=5.498, df=2, p=0.064). Gaps were identified in their knowledge and practices. There were discrepancies in the level of knowledge and practices regarding maternal vital sign assessment immediately after delivery (within 30 minutes). It was noted that these vital signs, i.e. blood pressure (12.5%), temperature (50.0%), pulse (54.5%), respiration (63.6%) were not taken after delivery. It was also noted that 15.0%, 58.0%, 64.8% of the respondents were not aware of the importance of assessing newborns for APGAR, skin-to-skin contact and drying the neonate. The study found that there were no postnatal care guidelines in Swaziland. The findings of the study led to the adaption and linkage of the latest international evidence-based guidelines and a conceptual framework for the implementation of immediate PNC to mothers and their infants in Swaziland. / Health Studies / D. Litt. et Phil. (Health Studies)

Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS. / Jurisprudence / D. Phil. (Information Systems)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The computing has over the years directing a radical change in the professional prole and personal of their users. In recent years can be seen, a growing increase of computing use as an auxiliary tool to solve problems. Problems that are increasingly common in dierent areas of knowledge. When the requirements of an application exceeds the capacity of the used solutions, new ways of solutions are developed to satisfy the demands of complexity. The reconfigurable computing has emerged as a computational solution model that integrate the xed hardware performance together with the software exibility, uniting the best of both paradigms. The reconfigurable computing is a eld relatively new and promising, where the main concepts and components that were present since its theoretical basis, still stands as the basis for the evolution of knowledge inside the area. Some of these concepts are older than other and those newer ones that arise due to the need for better understanding of the study eld. Currently has been noticed in the published articles that some concepts involving reconfigurable computing eld are being applied wrongly, on in other occasions, without exploit all their features. This lack of clarity in the use of concepts, aect the development of the study eld and contribute to the impoverishment of the area, aecting especially students and researchers in early stages of learning, that seeking through those articles a theoretical consistency. Indeed, a conceptual discussion within of any study eld, always has a significant importance for the any area. The conceptual framework proposed in this paper, aims to identify and present the conceptual denitions involving the recongurable computing eld, as well as their conceptual relationships. Within this framework we propose a organization model of concepts for recongurable computing, a concept map and all of the information is validated among a opinion consensus of several recongurable computing specialists. Moreover, this framework is intended to serve as a helper tool to the learning of recongurable computing, aiding in some methodological requirements as well as the increase of theoretical knowledge. / A computação vem ao longo dos anos direcionando uma mudança radical no perfil profissional e pessoal de seus usuários. Nos últimos anos pode ser observado um crescente aumento de sua utilização como ferramenta auxiliar para resolver problemas. Problemas que são cada vez mais frequentes, nas diferentes áreas do conhecimento. Quando os requisitos de uma aplicação excedem a capacidade das soluções utilizadas, novos modelos de soluções são desenvolvidos para atender a demanda de complexidade. A computação reconfigurável surgiu como um modelo de solução computacional que íntegra o desempenho do hardware fixo com a flexibilidade do software, unindo o melhor dos dois paradigmas. A computação reconfigurável uma área relativamente nova e promissora, onde os principais conceitos e componentes que estiveram presentes desde a sua fundamentação teórica, ainda se mantém como base para a evolução do conhecimento na área. Alguns destes conceitos são mais antigos e outros mais recentes, que surgem em razão da necessidade de uma melhor compreensão do campo de estudo. Atualmente tem-se observado que alguns conceitos que envolvem a computação reconfigurável vem sendo aplicados de forma errônea, em outras ocasiões, não explorando todas suas características. Essa falta de clareza na utilização dos conceitos prejudica a evolução do campo de estudo, contribuindo para o empobrecimento da área, principalmente para os alunos e pesquisadores em fase inicial de aprendizado, que buscam através desses trabalhos a consistência teórica. De fato uma discussão conceitual dentro de qualquer campo de estudo, sempre apresenta importância significativa para a área de estudo. dessa forma o arcabouço conceitual proposto neste trabalho, objetiva identificar e apresentar as definições conceituais que envolvem o campo da computação reconfigurável, bem como suas relações. Dentro deste arcabouço é proposto um modelo organizacional dos conceitos para a computação reconfigurável, um mapa conceitual, onde todas as informações são validadas através de consenso de opinião de diversos especialistas da área. Ademais, esse arcabouço tem por finalidade servir de ferramenta auxiliar para o aprendizado da computação reconfigurável, auxiliando em algumas definições metodologicas de pesquisa bem como o acréscimo de conhecimento teórico. / Mestre em Ciência da Computação

Syftet med denna studie är att bidra med ökad kunskap om lärande och undervisning i informell statistisk inferens. I studien användes en kvalitativ forskningsstrategi inriktad mot prövning och generering av teorier med inspiration av grounded theory. Studiens kunskapsfokus är riktad mot karakterisering av statistiska processer och begrepp där system av begreppsramverk om informell statistisk inferens och modellering utgör en central del av forskningen. För att erhålla adekvat empiri utformades en undervisningssituation där elever engagerades med att planera och genomföra en undersökning. Studien genomfördes i en normal klassrumssituation där undervisningen inriktades mot ett område inom sannolikhet och statistisk där bland annat lådagram och normalfördelning med tillhörande begrepp introduceras. Det empiriska materialet samlades in genom videoinspelning och skriftliga redovisningar. Materialet analyserades genom ett sammansatt ramverk om informell statistisk inferens och modellering. Resultatet av analysen visar exempel på hur elever kan förväntas uttrycka aspekter av informella statistisk inferens då de genomför statistiska undersökningar. Vidare utvecklades ett ramverk som teoretiskt beskriver informell statistisk inferens i modelleringssituationer. Studien pekar på att ISI-modellering har potential att användas för att analysera hur informell statistisk inferens kan komma till uttryck och att identifiera potentiella inlärningsmöjligheter för studenter att utveckla sin förmåga att uttrycka informella statistisk slutledning och att identifiera potentiella inlärningsmöjligheter för elever att utveckla sin förmåga att uttrycka informella inferenser. / The purpose of this study is to improve our knowledge about teaching and learning of informal statistical inference. A qualitative research strategy is used in the study that focuses on the testing and generation of theories inspired by grounded theory. The knowledge focus of the study is aimed at the characterisation of statistical processes and concepts where systems of concept frameworks about informal statistical inference and modelling represent an essential part of the research. In order to obtain adequate empirical data, a teaching situation was devised whereby students were involved in planning and implementing an investigation. The study was conducted in a normal classroom situation where the teaching was focused on an area in probability and statistics that included the introduction of box plots and normal distribution with related concepts. The empirical material was collected through video recordings and written reports. The material was analysed using a combined framework of informal statistical inference and modelling. The results of the analysis highlight examples of how students can be expected to express aspects of informal statistical inference within the context of statistical inquiry. A framework was also developed aimed to theoretically depict informal statistical inference in modelling situations. The study suggests that this framework has the potential to be used to analyse how informal statistical inference of students are expressed and to identify potential learning opportunities for students to develop their ability to express inferences.

PhD (Geography) / Department of Geography and Geo-Information Sciences / Improved access to modern affordable, sustainable and reliable energy supply is fundamental in the development of any economy and in the achievement of sustainable development goals. However, energy as a resource is increasingly and becoming scare in many countries and subsequently expensive, with a substantial impact on the socio-economic progress, especially in any country that lacks the financial, physical, social and human capital to secure its energy supply. Energy can also be produced though the anaerobic fermentation of biological waste, such as animal excrement, which is methane-rich. Fermentation also produces a nutrient-rich digestate. Biogas can be used for domestic purposes, such as cooking and heating. Furthermore, it can be converted into electricity. Biogas technology is of particular significance in rural households, where energy crisis are common. This thesis therefore aimed at developing an adoption and sustainable utilisation framework of biogas as an alternative source of energy for greenhouse gases emission reduction in the Limpopo Province. The sample involved 72 households with biogas digesters, which were purposively sampled and 128 households without digesters, which were randomly selected. The study was based on the primary data that were elicited using open and closed-ended questionnaires. Empirically, the results of this thesis developed a sustainable, simplified, appropriate and comprehensive framework for biogas adoption and utilisation, including an analysis of important factors that could influence the adoption of this desired technology, for cost-effectiveness and sustainability. / NRF

In our knowledge-intensive economy, charismatic managers of organisations are increasingly adopting innovation and knowledge management strategic imperatives to improve products and services for service delivery and competitive edge. However, organisations implementing homogeneous and intellectual resource organisational capabilities such as Innovation Capability (INNO) and Knowledge Management Capability (KMC) suffer inertia, lack of understanding and organisational capability inefficiencies caused by multiple influences, complex building blocks and depleted organisational capability. Therefore, the main purpose of this study was to examine if Organisational Capability Efficiency (OCE) is improved by aligning/synthesising organisational capabilities when implementing Innovation Capability and Knowledge Management Capability in organisations. The main objective of the study was to develop a conceptual framework for the alignment of Innovation Capability (INNO) and Knowledge Management Capability (KMC) that would assist managers in organisations during implementation to improve Organisational Capability Efficiency (OCE). This study adopted a positivist research philosophy. The variables derived from the theory for this study were Innovation Capability (INNO), Knowledge Management Capability (KMC) and Organisational Capability Efficiency (OCE). An in-depth literature review was undertaken to develop the constructs for the conceptual research model. The hypothesis and research questions were developed from the theory. The variables were operationalised into definable measurable indicators and a research survey instrument was used to measure the variables and operationalise the indicators to test the hypothesis. Quantitative research was used in this exploratory study and data were collected from a representative sample. No sampling was done in this study because the researcher conducted a census survey. A semi-structured questionnaire, mainly utilising the five-point Likert scale, was used to collect data. The target population consisted of all organisations, including national government departments, state-owned enterprises and listed SA companies engaged in innovation and knowledge management in South Africa. The data were analysed statistically, primarily by means of factor analysis, to determine the significant factors that contributed to the validation of the conceptual framework. The Structured Equation Model in chapter 4 (figure 4.7), which shows the interrelationships between Innovation Capability, Knowledge Management Capability and Organisational Capability Efficiency, and the conceptual framework described in chapter 5 (section 5.3.1), which offers insight into the aligned/synthesised implementation of Innovation Capability and Knowledge Management Capability are considered to be contributions to the body of knowledge. In terms of the research result, it is recommended that organisations implementing Innovation Capability consider Knowledge Management Capability concepts and, where applicable, align/synthesise them with the appropriate Innovation Capability, using their order of importance to prioritise implementation for the organisation and attain Organisational Capability Efficiency. It was found that implementing Innovation Capability and Knowledge Management Capability separately did not produce Organisational Capability Efficiency. However, aligning/synthesising Innovation Capability and Knowledge Management Capability coherently allowed managers and practitioners to achieve cohesive implementation strategies, optimised utilisation of resources, reduced redundancy of effort, improved investments and accessibility to scarce and skilled resources. / In die hedendaagse kennisekonomie gee charismatiese maatskappybestuurders voorkeur aan innovering en kennisbestuur om hulle organisasies se produkte en dienste te verbeter en ʼn mededingende voordeel te behaal. Organisasies wat homogene en intellektuele hulpbronvermoëns, soos Innoveringsvermoë (INNO) en Kennisbestuursvermoë (KBV), implementeer, openbaar egter mettertyd ʼn traagheid, ʼn gebrekkige begrip en ondoeltreffendheid as gevolg van verskeie invloede, waaronder ingewikkelde boustene en verminderde organisasievermoëns. Daarom probeer hierdie studie vasstel of Organisasievermoëdoeltreffendheid (OVD) verbeter indien organisasievermoëns gekorreleer of gesintetiseer kan word deur Innoveringsvermoë en Kennisbestuursvermoë in organisasies te implementeer. Die doel van hierdie studie was om ʼn konseptuele raamwerk vir die korrelering van Innoveringsvermoë (INNO) en Kennisbestuurvermoë (KBV) te ontwikkel wat tydens die implementering van Organisasievermoëdoeltreffendheid (OVD) vir maatskappybestuurders van nut kan wees. Hierdie studie het ʼn positiwistiese navorsingsbenadering gevolg. Die veranderlikes wat uit die teorie afgelei is, is Innoveringsvermoë (INNO), Kennisbestuursvermoë (KBV) en Organisasievermoëdoeltreffendheid (OVD). Die literatuur is grondig bestudeer om die konstrukte van die konseptuele navorsingsmodel te ontwikkel. Die hipotese en navorsingsvrae het uit die teorie voortgespruit. ʼn Navorsingsopname-instrument is gebruik om die veranderlikes te meet en in omskryfbare en meetbare aanwysers te operasionaliseer ten einde die hipotese te toets. Kwantitatiewe navorsing is in hierdie verkennende studie onderneem, en data is uit ʼn verteenwoordigende steekproef versamel. Geen steekproef is vir hierdie studie geneem nie, aangesien die navorser ʼn sensusopame gedoen het. Data is met behulp van ʼn halfgestruktureerde vraelys volgens die vyfpunt-Likert-skaal ingesamel. Allerlei organisasies, van staatsdepartemente en ondernemings in staatsbesit tot genoteerde plaaslike maatskappye wat by innovering en kennisbestuur in Suid-Afrika betrokke is, het A conceptual framework for the relationship between the implementation of innovation and knowledge management and its link to organisational capabilities Page 7 of 260 die teikenpopulasie gevorm. Die data is grotendeels aan die hand van ʼn faktoranalise statisties ontleed om die faktore te bepaal wat die geldigheid van die konseptuele raamwerk bevestig. Die Gestruktureerde Vergelykingsmodel in hoofstuk 4 (figuur 4.7) en die konseptuele raamwerk wat in hoofstuk 5 (afdeling 5.3.1) beskryf word, lewer ʼn bydrae tot die geheel van kennis. Eersgenoemde toon die onderlinge verbande tussen Innoveringsvermoë, Kennisbestuursvermoë en Organisasievermoëdoeltreffendheid, en laasgenoemde bied insig in die gekorreleerde of gesintetiseerde implementering van Innoveringsvermoë en Kennisbestuursvermoë. Wat die navorsingsuitslag betref, word aanbeveel dat organisasies wat Innoveringsvermoë implementeer, die Kennisbestuursvermoëkonsepte in ag neem en, as dit nodig is, met die toepaslike Innoveringsvermoë korreleer of sintetiseer, en volgens hulle eie prioriteite in werking stel om Organisasievermoëdoeltreffendheid moontlik te maak. Daar is bevind dat wanneer Innoveringsvermoë en Kennisbestuursvermoë afsonderlik geïmplementeer word, Organisasievermoëdoeltreffendheid nie verbeter nie. Indien Innoveringsvermoë en Kennisbestuursvermoë egter samehangend gekorreleer of gesintetiseer word, is bestuurders en praktisyns se implementeringstrategieë samehangend, word hulpbronne optimaal aangewend, verminder onnodige inspanning, verbeter beleggings, en is skaars en opgeleide hulpbronne meer toeganklik. / Olwazini wethu lomnotho obanzi, abaphathi abanobuntu bezinhlangano baya ngokuya bamukela izindlela ezintsha zokuphathwa kolwazi nokwenza ngcono imikhiqizo nezinsizakalo zokulethwa kwezinsiza kanye nokuncintisana. Kodwa-ke, izinhlangano ezisebenzisa amandla amakhulu wezinsizakusebenza ezinokuqonda okufana nAmandla Ezindlela Ezintsha (Innovation Capability INNO) kanye nAmandla okuPhatha uLwazi (Knowledge Management capability KMC) zihlupheka ngokweqile, ukuntuleka kokuqonda nokungakwazi ukwenza kahle kwenhlangano okubangelwa yimithelela eminingi, izakhi zokwakha ezibucayi namandla aphelile enhlangano. Ngakho-ke, inhloso esemqoka yalolu cwaningo bekuwukuhlola ukuthi ngabe Amandla okuSebenza Kahle kweNhlangano (Organisational Capability Effeciency OCE) athuthukisiwe ngokuvumelanisa / ukuhlanganisa amandla enhlangano lapho kufakwa Amandla Ezindlela Ezintsha kanye nAmandla Okuphatha uLwazi ezinhlanganweni. Inhloso esemqoka yalolu cwaningo bekuwukuqamba uhlaka oluzwisisekayo lokuqondiswa kwAmandla Ezindlela Ezintsha (Innovation Capability INNO) nAmandla okuPhatha uLwazi (Knowledge Management capability KMC) oluzosiza abaphathi ezinhlanganweni ngesikhathi sokuqalisa ukwenza ngcono Amandla okuSebenza Kahle kweNhlangano (Organisation capability Performance OCE). Lolu cwaningo lwamukele ucwaningo lolwazi olususelwa ezintweni zemvelo nobudlelwano bazo (positivist philosophy). Ukwehlukahluka okususelwa kumcabango walolu cwaningo bekungAmandla Ezindlela Ezintsha (Innovation capability INNO), Amandla okuPhatha uLwazi (Management Capability KMC) kanye nAmandla okuSebenza Kahle kweNhlangano (Organisation capability OCE). Ukubuyekezwa kwezincwadi okujulile kwenziwa ukuze kuthuthukiswe ukwakhiwa kwesifaniselo socwaningo olucatshangelwe. Imibuzo ehlongozwayo njengesisekelo sobufakazi bokuqala uphenyo locwaningo yathuthukiswa kusuka emcabangweni. Izinto eziguqukayo zazisetshenziselwa izinkomba ezikwazi ukuqondakala futhi ithuluzi lokuhlola lusetshenziselwe ukukala okuguquguqukayo futhi kusebenze izinkomba ukuhlola umqondo Kusetshenziswe uhlobo locwaningo olufuna ukuhumusha ukuqonda emininingwaneni ezosiza ukuqonda impilo yenhlalakahle (quantitative research) kulolu cwaningo lokuhlola futhi imininingwane iqoqwe kusampuli emelwe. Akukho sampula eyenziwe kulolu cwaningo ngoba umcwaningi wenze inhlolovo yokubalwa kwabantu. Uhlu lwemibuzo olwakhiwe kancane, ikakhulukazi olusebenzisa isilinganiso samaphuzu amahlanu kaLikert, lwalusetshenziselwa ukuqoqa imininingwane. Abantu ababehlosiwe babehlanganisa zonke izinhlangano, kufaka phakathi iminyango kahulumeni kazwelonke, amabhizinisi aphethwe nguhulumeni kanye nezinkampani ezikleliswe ohlwini lweNingizimu Afrika ezisebenza ezindleleni ezintsha nokuphathwa kolwazi eNingizimu Afrika. Imininingwane yahlaziywa ngokwezibalo, ngokuyinhloko kusetshenziswa ukuhlaziywa kwezinto, ukuthola izinto ezibalulekile ezaba nomthelela ekuqinisekisweni kohlaka lomqondo. ISakhiwo Esilungisiwe Sesifaniselo esahlukweni 4 (isithombe 4.7), esikhombisa ukuxhumana phakathi, kwAmandla Ezindlela Ezintsha, Amandla okuPhathwa koLwazi kanye nAmandla okuSebenza Kahle kweNhlangano, nohlaka lomqondo oluchazwe esahlukweni 5 (isigaba 5.3.1), olunikeza ukuqonda ngokuhambisana / ukuqaliswa okwenziwe kwaAmandla Ezindlela Ezintsha kanye nAmandla okuPh athwa koLwazi kubhekwa njengegalelo emzimbeni wolwazi.Ngokomphumela wokucwaninga, kuphakanyiswe ukuthi izinhlangano ezisebenzisa Amandla Ezindlela Ezintsha zibheke imiqondo yAmandla okuPhathwa koLwazi futhi, lapho kusebenza khona, zikuqondanise / zikuhlanganise nAmandla Ezindlela Ezintsha ezifanelekile, zisebenzisa ukuhleleka kokubaluleka kokubeka phambili ukusebenza kwenhlangano futhi zithole Amandla okuSebenza Kahle kweNhlangano. Kwatholakala ukuthi ukusebenzisa Amandla Ezindlela Ezintsha kanye nAmandla okuPhathwa koLwazi ngokwehlukanisa akuzange kukhiqize Amandla okuSebenza Kahle kweNhlangano. Kodwa-ke, ukuvumelanisa / ukuhlanganisa Amandla Ezindlela Ezintsha kanye nAmandla okuPhathwa koLwazi kuvumele ngokuqinile abaphathi nabasebenza ngempumelelo ukufezekisa amasu wokusebenzisa okuvumelanayo, ukusetshenziswa kahle kwezinsiza, ukunciphisa kwemizamo engadingekile, ukuthuthukiswa kokutshalwa kwemali kanye nokufinyeleleka kwezinsizakusebenza ezinamakhono. / Business Management / D.B.L.

Thesis (PhD. (Education)) --University of Limpopo, 2016 / This study reports on an exploration of a conceptual framework for service-learning in order to provide a shared and common understanding necessary for guiding best practice of service-learning at the heart of two-rural-based universities in South Africa. The key research question answered in this study was: How is service-learning conceptualised by dir ectors of community engagement, project coordinators, academic staff members, and students at two rural-based universities in South Africa? The following sub-questions were developed on the basis of the key research question: • What are the current community engagement projects that can be modified for future practice of service-learning at two rural-based universities in South Africa? • What are the views of directors of community engagement, project coordinators, academic staff members, and students regarding conceptualisation of service-learning at two rural-based universities in South Africa? • What are the possible strategies for conceptualising and managing the quality of service-learning at two rural-based universities in South Africa? • What framework will be relevant and appropriate for conceptualising and implementing service-learning at two rural-based universities in South Africa? A qualitative research approach using grounded theory design was employed in this study. Convenience sampling was used to select the two rural-based universities in the Limpopo Province of South Africa. Four similar schools from each university (Education, Law, Agriculture, and Health Sciences) were sampled purposively. Participants were also sampled purposively. These included the director of community engagement, one project coordinator, two academic staff members, and two final year undergraduate students who were taking part in community engagement or servicelearning- related activity at each sampled school at both universities. Data were captured through document analysis, semi-structured interviews with sampled participants, and silent observations. Content analysis was used to analyse data from documents. Data from semi-structured interviews and silent observations were analysed thematically. Findings from documents, semi-structured interviews and iv silent observations were used to make recommendations for developing a framework for conceptualising and managing the quality of service-learning at the two universities. The study revealed that service-learning is an unfamiliar concept at these two ruralbased universities. Advocacy of service-learning has never been done and no initiatives are made on the part of these universities to familiarise this concept. The study's findings also reflect that there is confusion among various role-players regarding the meaning of the concept service-learning. Participants showed that some prefer to use the concept community engagement rather than service-learning, while others view service-learning as synonymous to community engagement. The SMART conceptual framework was developed on the basis of the findings and recommendations of this study. This conceptual framework is SMART because it is S - socially relevant, M - manageable, A - adaptable, R - rural-based, and T - transformative. The proposed SMART conceptual framework is intended to guide institutional leaders, directors of community engagement, deans of faculties, directors of schools, heads of departments, project coordinators, academic staff members, students, traditional leaders, and community partners in conceptualising, implementing and managing the quality of service-learning endeavours at the two rural-based South African universities.

The success of an organisation in what is now a dynamic and increasingly competitive business environment relies on an engaged workforce, achieved through internal communication. Engaged employees are generally more productive, resulting in better-performing organisations. This indicates that engaged employees do not only provide organisations with substantial benefits but can also be valuable assets to their organisations. Additionally, internal communication, which influences employee engagement behaviours, has been shown to provide numerous benefits to organisations, namely advocacy, ambassadorship, commitment, competitive advantage, decreased turnover, innovation, satisfaction, and trust. Therefore, it can be argued that a crucial link exists between internal communication and employee engagement. The purpose of this study was to develop an internal communication conceptual framework that contributes to employee engagement. This conceptual framework was customised for the South African banking sector. Qualitative data was collected through a review of available literature in the internal communication and employee engagement fields, and face-to-face interviews with four senior internal communications managers. Quantitative data was collected through a web-based self-administered survey questionnaire hosted on SurveyMonkey. Therefore, a mixed-methods research approach was used for this study. The findings of the study confirmed the link between internal communication and employee engagement. Thus, internal communication is an important determinant of employee engagement. It was also found that South Africa’s “big four” banks use traditional and innovative internal communication channels to effectively communicate with their targeted audience. Lastly, the internal communication elements that make up the conceptual framework of employee engagement were developed, namely Collaboration/ Cross-Functional Planning, Partner with Human Resources Function, Communication Channels, Two-Way Communication with Leaders, Counsel, and Measure Internal Communication Effectiveness. It is argued that the proposed v conceptual framework adequately addresses the role of internal communication and its key function within an organisation. The study is particularly significant because it extends current literature on internal communication and employee engagement in the South African banking sector and confirms that internal communication is indeed important for employee engagement. Academically, the study added to the current body of knowledge in the field of communication. The findings of this study can be used by South African banks and other businesses as a guide to conduct their internal communication to achieve employee engagement. / Communication Science / D. Lit. Phil. ( Communication)