Abstracts in English, Zulu and Xhosa / The banking sector is an important industry that needs to be safeguarded because its failure is bound to have a negative knock-on effect on the economy at large. The 2007-2009 financial crises were occasioned by banks assuming disproportionate levels of risk resulting in a high incidence of non-performing loans on their books. As such, this study examined the impact of credit risk on the financial performance of 18 South African banks for the period 2008 to 2018. Panel data techniques, namely the pooled ordinary least squares (pooled OLS), fixed effects and random effects estimators were employed to test the relationship between credit risk and financial performance proxied by non-performing loans (NPLs) and by return on assets (ROA) or return on equity (ROE) respectively. The results of the study documented that credit risk is negatively related to financial performance. Thus, the higher the incidence of non-performing loans, the lower the profitability of the bank. Secondly, the study documented that growth has a positive effect on financial performance. This indicates that productivity capacity is ameliorated through bank development. Thirdly, it was found that capital adequacy is positively related to financial performance. While a greater capital adequacy ratio may instil confidence of stakeholders in a bank, making it competitive, a high capital base may be perceived as a lack of initiative and tying up resources which could have yielded better returns in alternative investments. Fourthly, the study did not find any conclusive relationship between size and financial performance. Lastly, the study found that bank leverage and financial performance are negatively related. The implications of the findings are that at a micro level, banks should observe prudent and stringent credit policies in order to limit the incidence of non-performing loans. At a macro level, regulators must enforce supervision in order to ensure that banks manage their credit risk according to the regulations to minimise the risk of bank failure. / Umkhakha wezamabhanga kulibubulo eliqakathekileko eliding ukobana litjhejwe ngombana ukwehluleka kwalo kuqaleka kungaba nomthelela omumbi kezomnotho ngokubanzi bawo. Umraro wezomnotho weminyaka ephakathi kuka -2007-2009 yayikhambisana nesikhathi lapho amabhanga athoma ukuzifaka engozini ekulukazi, kanti lokho kwarholela ebujameni besehlakalo esikhulu seenkolodo ezingenzi inzuzo encwadini zamabhanga. Yeke-ke, leli rhubhululo belihlola umthintela wesikolodo mayelana nobujamo beemali bamabhanga weSewula Afrika ali-18 ukusukela ngomnyaka ka 2008 ukufika ku 2018. Amano wephanele yedatha, wona ngilawa pooled ordinary least squares (pooled OLS), fixed effects kanye namatshwayo ameda alinganisa imithintela kusetjenzisiwe ngehloso yokuhlola itjhebiswano eliphakathi kobungozi besikolodo kanye nobujamo beemali obukhambisana neenkolodo ezingananzuzo (non-performing loans )(NPLs) begodu lokhu kukhambisana nenzuzo elethwa msebenzi wepahla eligugu (return on assets) (ROA) nanyana inzuzo elethwa magugu womnotho anjengemali/matjhezi (return on equity) (ROE) ngaleyo ndlela.. Imiphumela yerhubhululo itlolwe bona ubungozi bokulodisa buhlobene ngendlela embi nobujamo beemali. Yeke-ke, kutjho bona lokha izinga lezehlakalo zeenkolodo ezingangenisi inzuzo naliya phezulu, kutjho bona izinga lokwenza inzuzo ezincani nalo liya phasi emabhangeni. Kwesibili, irhubhululo litlolwe bona ukuhluma komnotho kunomthelela omuhle ebujameni beemali. Lokhu kutjengisa bona amandla wokukhiqiza asekelwa kuthuthukiswa kwamabhanga. Kwesithathu, kuye kwatholakala bona iimali ezaneleko zikhambisana kuhle nobujamo beemali. Kanti godu, isilinganiso esikhulu seemali ezaneleko singaletha ukuzethemba kwabadlalindima ebhangeni, lokhu kwenze ibhanga bona ibe sezingeni lokuphalisana, isisekelo esiphezulu sezeemali singathathwa njengokutlhogeka komzamo wokuhlanganisa imithombo ebeyingaletha iinzuzo ezincono kwamanye amahlelo wokutjalwa kweemali. . Kwesine, irhubhululo akhange lithole nginanyana ngiliphi itjhebiswano phakathi kobukhulu kanye nobujamo beemali. Kokugcina, irhubhululo lithole bonyana ukuqiniswa kwebhanga ngeemali kanye nobujamo beemali kuzizinto ezingahlobani kuhle. Ilwazi elitholiweko lihlathulula bona ezingeni lamabhizinisi amancani, amabhanga kufanele aqale imigomo eqinileko yokukolodisa ukobana akwazi ukwehlisa izehlakalo zeenkolodo ezingangenisi inzuzo. Ezingeni lamabhizinisi amakhulu, iimbethamthetho kufanele ziqinise ilihlo ukobana aqinisekise ukuthi amabhanga alawula ubungozi bokukolodisa ngokwemithetho ukuphungula ubungozi bokwehluleka kwamabhanga. / Icandelo lezeebhanki lushishino olubalulekileyo olufuna ukukhuselwa kuba ukusilela kwalo ngokuqinisekileyo kunganesiphumo esigangqalanga esingasihlanga kuqoqosho ngokubanzi. Ixesha lobunzima kwezemali ngowe-2007-2009 labangelwa ziibhanki ngamazinga omngcipheko angalamananga athe agqibelela kwisehlo esiphezulu seemalimboleko ezingazaliyo kwiincwadi zazo. Kananjalo, olu phononongo luvavanye impembelelo yomngcipheko wonikezomatyala kwizinga lokuphuma nokungena kwemali kwiibhaki zaseMzantsi Afrika ezili-18 kwisithuba sowe-2008 ukuya kowe-2018. Uluhlu lweenkcukachalwazi zobugcisa, olubizwa ngokuba yi-pooled ordinary least squares (i-pooled OLS), iziqikeleli zeziphumo ezizinzileyo kunye nezeziphumo zebhaqo zasetyenziswa ukuvavanya unxulumano phakathi komngcipheko wonikezomatyala kunye nezinga lokuphuma nokungena kwemali okumelwe ngokwelungelo ziimalimboleko ezingazaliyo (ii-NPL) kunye nembuyekezo yeeasethi (i-ROA) okanye imbuyekezo yezabelo (i-ROE) ngokulandelelana. Iziphumo zophononongo zingqine ngamaxwebhu ukuba umngcipheko wonikezomatyala unonxulumano olungaluhlanga nezinga lokuphuma nokungena kwemali. Ngoko ke, okona isehlo seemalimboleko ezingazaliyo siphezulu, kokona inzuzo yebhanki iphantsi. Okwesibini, uphononongo lungqine ngamaxwebhu ukuba uhlumo lunesiphumo esihle kwizinga lokuphuma nokungena kwemali. Oku kudandalazisa ukuba isakhono sokuvelisa senziwa ngcono ngophuhliso lwebhanki. Okwesithathu, kufunyaniswe ukuba isilinganiso senkunzi sinxulumene ngokukuko nezinga lokuphuma nokungena kwemali. Ngelixa umlinganiselo wesilinganiso senkunzi omkhulu unganika ukuthembeka koqoqosho kwabachaphazelekayo kwibhanki leyo, kuyenze ukuba ibe kwizinga lokukhuphisana nezinye, isiseko senkunzi ephezulu singathathwa njengokusilela kokusungula kunye nokudibanisa imithombo engeyivelise iimbuyekezo ezingcono kutyalomali olulolunye. Okwesine, uphononongo alukhange lufumanise naluphi na unxibelelwano olubonakalayo phakathi kobungakanani nezinga lokuphuma nokungena kwemali. Okokugqibela, uphononongo lufumanise ukuba inkxasomali yebhanki kunye nezinga lokuphuma nokungena kwemali zinxulumene ngokungakuhlanga. Okubhekiselele kokufunyanisiweyo kukuba kwicandelo loshishino olunganeno, iibhanki kufuneka ziqwalasele imigaqonkqubo yamatyala enobulumko nengqongqo ngenjongo yokunciphisa isehlo seemalimboleko ezingazaliyo. Kwicandelo loshishino olubanzi, abalawuli kufuneka banyanzele ukubekwa kweliso ukuqinisekisa ukuba iibhanki zilawula umngcipheko wonikezomatyala lwazo ngokwayamene nemigaqo ukunciphisa umngcipheko wokusilela kwebhanki. / Business Management / M. Com. (Business Management)

The purpose of this study was to investigate those aspects of resilient schools which are particularly beneficial for schools within rural communities in Mpumalanga. The study was done in two phases: a literature review focussing on the culture of learning of resilient schools and an empirical investigation focussing on the culture of learning of resilient schools within rural communities in Mpumalanga. Two secondary schools were selected according to criteria of resiliency. The study involved qualitative approaches, in-depth observations and interviews with key informants: principals, teachers, learners and members of the school governing bodies. The data demonstrate that there is no distinctive aspect of the culture of learning of resilient schools because all aspects are interrelated and interdependent. This study discovered that the most effective aspect, which benefits the culture of teaching and learning in resilient schools, was the involvement of all stakeholders. / Educational Management / M.Ed.

The purpose of this study was to investigate those aspects of resilient schools which are particularly beneficial for schools within rural communities in Mpumalanga. The study was done in two phases: a literature review focussing on the culture of learning of resilient schools and an empirical investigation focussing on the culture of learning of resilient schools within rural communities in Mpumalanga. Two secondary schools were selected according to criteria of resiliency. The study involved qualitative approaches, in-depth observations and interviews with key informants: principals, teachers, learners and members of the school governing bodies. The data demonstrate that there is no distinctive aspect of the culture of learning of resilient schools because all aspects are interrelated and interdependent. This study discovered that the most effective aspect, which benefits the culture of teaching and learning in resilient schools, was the involvement of all stakeholders. / Educational Management / M.Ed.

Abstracts in English, Swahili and Southern Sotho / The study reported in this thesis considered the implementation of the internal audit provisions of the Public Finance Management Act (Act No. 1 of 1999) or PFMA at the South African Social Security Agency (SASSA). A review of literature pointed to the scarcity of research that focuses on the role that an effective internal audit function could play in advising management, when it comes to the institution of internal controls, in developing countries such as South Africa. In this context, the study emphasised the importance of internal controls that should be recommended by an internal audit function, specifically for purposes of averting financial misconduct. Thus, the problem statement for the study was articulated as follows: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Consequently, the main research question for the study was: What are the necessary conditions under which the internal audit function at SASSA could be improved? Using agency theory, the study conceptualised an internal audit function as an important part of internal management controls that functions by reviewing, evaluating and making recommendations for the improvement of other controls within an institution, with the ultimate aim of promoting good governance. The research design and methodology for the study were qualitative, as it was necessary to get the views of the respondents on the various themes covered in the interview schedules and survey questionnaire. The case study design was employed as the operational framework for data collection. The data collection techniques employed in the study were personal one-on-one interviews with two sets of senior managers, a survey questionnaire comprising open-ended questions, and a focus group discussion. The four data sets were collected as follows: one-on-one personal interviews with senior internal audit managers, interviews with other senior managers in some of the Agency’s areas that have been identified as strategic high-risk areas, a survey questionnaire that was completed by junior internal audit managers, as well as a focus group discussion with managers from the supply chain management department. The population for the study was purposefully selected to achieve one of the key objectives of purposive sampling, namely ensuring that some diversity is included in a sample in order to allow for the influence of differences in respondents’ views due to the positions that they occupy. As per the requirements of a doctorate, this study contributes at two levels: a theoretical and an empirical level. At theoretical level, the researcher developed data collection instruments, which other researchers could improve and use. At empirical level, the contribution of the study is a conceptual framework for the implementation of an internal audit function. The framework identifies the 18 conditions that must be in place for an internal audit function to be effective. In addition, the researcher makes recommendations for amendments to the PFMA and/or Treasury Regulations: PFMA. These recommendations will benefit all public institutions. It is thus believed that the study will make an important contribution towards efforts aimed at improving the internal audit function in the South African public sector at large. This is important, as the PFMA requires internal audit functions to assist accounting authorities with recommendations pertaining to the maintenance of effective controls. Internal audit functions have to evaluate these controls to determine their effectiveness and efficiency. Following that, they should develop recommendations for enhancement or improvement. / Dyondzondzavisiso leyi ku vikiwaka yona eka thesis leyi yi langutile ku humelerisiwa ka swipimelo swa oditi ya le ndzeni ya nawu wa Public Finance Management Act 1 of 1999 kumbe PFMA eka nhlangano wa South African Social Security Agency (SASSA). Nkambelo wa matsalwa (lithirecha) leyi faneleke wu paluxile nkalo wa ndzavisiso lowu tshikilelaku miehleketo eka ntirho lowu oditi ya le ndzeni leyi fikelelaka wu nga vaka na wona eka ku tsundzuxa vufambisi, loko swi ta eka ku tumbuxa vulawuri bya le ndzeni eka matiko lama ya ha hluvukaka tanihi Afrika-Dzonga. Eka xiyimo lexi, dyondzondzavisiso leyi yi tshikilela nkoka wa vulawuri bya le ndzeni lebyi faneleke ku bumabumeriwa hi ntirho wa oditi ya le ndzeni, ngopfungopfu hi xikongomelo xa ku sivela matikhomelo yo biha eka swa timali. Hikwalaho, xitatimende xa mbulaxiphiqo (problem statement) xa dyondzondzavisiso leyi xi vile hi ndlela leyi: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Hikwalaho, xivutisokulu xa ndzavisiso lowu xi vile lexi: What are the necessary conditions under which the internal audit function at SASSA could be improved? Hi ku tirhisa thiyori ya ejensi (agency theory), dyondzondzavisiso leyi yi anakanyile ntirho wa oditi ya le ndzeni tanihi xiyenge xa nkoka xa vulawuri bya le ndzeni lexi tirhaka hi ku pfuxeta (reviewing), ku kambela (evaluating) na ku endla swibumabumelo swo antswisa vulawuri byin’wana endzeni ka instituxini, hi xikongomelo xo tlakusa mafambiselo na vulawuri lebyinene. Dizayini ya ndzavisiso na methodoloji (reseach design and methodology) swa dyondzondzavisiso leyi, swi tirhise qualitative, hikuva a swi laveka ku va ku kumiwa mavonelo ya vaanguri eka mikongomelo yo hambana-hambana leyi angarheriwaka eka tixejulu ta inthavhiyu na nxaxamelo wa swivutiso leswi tsariweke swo valanga (survey questionnaire). Ku tirhisiwile dizayini ya case study tanihi rimba ro tirha hi rona eka ku hlengeleta data. Tithekiniki to hlengeleta data leti ti nga tirhisiwa eka dyondzondzavisiso leyi a ti ri tiinthavhiyu ta munhu hi wun’we wun’we, (personal one-one one interviews), na tisete timbirhi ta timanejara ta xiyimo xa le henhla, nxaxamelo wa swivutiso leswi tsariweke (questionnaire) swo valanga a ku ri swivutiso swo pfuleka na nkanelo na ntlawa wo karhi (focus group discussion). Tisete ta data leti ta mune ti hlengeletiwe hi ndlela leyi: tiinthavhiyu ta munhu hi wun’we wun’we na timanejara ta xiyimo xa le henhla ta oditi ya le ndzeni; tiinthavhiyu na timanejara ta xiyimo xa le henhla tin’wana eka swin’wana swa swivandla swa Ejensi leswi swi nga kumiwa swi ri swivandla leswi nga le ka khombo swinenenene; nxaxamelo wa swivutiso leswi tsariweke swa mbalango lowu, xi tatisiwe hi timanejara ta xiyimo xa le hansi ta oditi ya le ndzeni; na nkanelo hi ntlawa wo karhi na timanejara ta le ka ndzawulo ya vulawuri bya nandzelelano wa mafambiselo ya mphakelo (supply chain management department). Ntsengo wa vanhu (population) wa dyondzondzavisiso leyi wu hlawuriwe hi xikongomelo xa ku fikelela xin’we xa swikongomelokulu swa vusampuli byo va na xikongomelo, ku nga, ku tiyisisa leswaku ku va na ku katsiwa ka swo hambana-hambana eka sampuli ku pfumelela nkucetelano wa swo hambana-hambana eka mavonelo ya vaanguri hikwalaho ka swivandla leswi va nga le ka swona. Hilaha dyondzo ya vudokodela yi lavaka hakona, dyondzondzavisiso leyi yi hoxa xandla eka tilevhele timbirhi: levhele ya thiyori na levhele ya vumbhoni bya ndzavisiso ku nga emphirikali (empirical). Eka levhele ya thiyori, mulavisisi u tumbuluxile switirhisiwa swo hlengeleta leswi valavisisi van’wana va nga swi antswisaka no swi tirhisa. Eka levhele ya emphirikali, leswi dyondzondzavisiso leyi yi nga hoxa xandla eka swona i rimba ra mianakanyo ro humelerisa ntirho wa oditi ya le ndzeni. Rimba leri ri komba swiyimo swa 18 leswi swi faneleke ku va kona ku va ntirho wa oditi ya le ndzeni wu va na vuyelo lebyi faneleke no tirheka. Ku engetela kwalaho, mulavisisi u endla swibumabumelo swo cinca swin’wana eka PFMA na/kumbe Treasury Regulations: PFMA. Swibumabumelo leswi, swi ta vuyerisa tiinstituxini hinkwato ta mfumo. Hikwalaho, ku tshembiwa leswaku dyondzondzavisiso leyi, yi ta hoxa xandla hi ndlela ya nkoka eka matshalatshala lama nga na xikongomelo xa ku antswisa ntirho wa oditi ya le ndzeni eka xiyenge xa mfumo hi ku angarhela eAfrika-Dzonga. Leswi i swa nkoka, hikuva PFMA yi lava mitirho ya oditi ya le ndzeni ku pfuneta vulawuri bya vutihlamuleri bya mitirho ya ku langutana na mahlamuselelo na matirhiselo ya timali (accounting authorities) hi swibumabumelo mayelana na ku hlayisa swilawuri leswi nga na vuyelo lebyinene. Mitirho ya oditi ya le ndzeni yi fanele ku kambela vulawuri lebyi ku vona mpimo wa vuyelo lebyinene na ku tirheka ka swona hi ndlela leyi faneleke. Ku landza sweswo, va fanele ku tumbuluxa swibumabumelo swo tlakusela ehenhla kumbe ku antswisa. / Thuto e go begilweng ka ga yona mo kakanyotheong eno e tsere tsia go tsenngwa tirisong ga ditlamelo tsa boruni jwa ka fa gare tsa Molao wa Botsamaisi jwa Ditšhelete tsa Setšhaba (Molao wa bo1 wa 1999) kgotsa PFMA kwa Setheong sa Tshireletsego ya Loago sa Aforikaborwa (SASSA). Tshekatsheko ya dikwalo tse di maleba e supile tlhaelo ya patlisiso e e tsepameng mo seabeng se se ka tsewang ke tiro ya boruni jwa ka fa gare jo bo nonofileng mo go gakololeng botsamaisi, fa go tla mo go diriseng ditaolo tsa ka fa gare mo dinageng tse di tlhabologang tse di tshwanang le Aforikaborwa. Ka bokao jono, thutopatlisiso e gatelela botlhokwa jwa ditaolo tsa ka fa gare tse di tshwanetseng go atlenegiswa ke tiro ya boruni jwa ka fa gare, bogolosegolo mo go efogeng maitsholomabe mo go tsa ditšhelete. Ka jalo, polelo ya bothata ya thutopatlisiso eno e ne ya tlhagisiwa ka tsela e e latelang: Go nna teng ga tiro ya boruni jwa ka fa gare kwa SASSA ga go a dira gore go nne le ditaolo tsa ka fa gare tse di tokafetseng, tse di tshwaelang mo go thibeleng maitsholomabe mo go tsa ditšhelete. Ka ntlha ya seo, potso e kgolo ya patlisiso mo thutopatlisisong eno e ne e le: Seemo se se tlhokegang se mo go sona tiro ya boruni jwa ka fa gare mo SASSA e ka tokafadiwang ke sefe? Go diriswa tiori ya boemedi, thuto e akantse tiro ya boruni jwa ka fa gare jaaka karolo ya botlhokwa ya ditaolo tsa botsamaisi jwa ka fa gare jo bo dirang ka go sekaseka, go lekanyetsa le go dira dikatlenegiso tsa tokafatso ya ditaolo tse dingwe mo teng ga setheo, ka maikaelelo a bofelo a go tsweletsa taolo e e siameng. Thulaganyo le mokgwa wa patlisiso ya thuto e ne e le e e lebelelang mabaka, jaaka go ne go le botlhokwa go bona dikakanyo tsa batsibogi mo dithitokgannyeng tse di farologaneng tse di akareditsweng mo mananeong a dipotsolotso le lenane la dipotso tsa tshekatsheko. Go dirisitswe thulaganyo ya thutopatlisiso e e lebelelang seemo mo pakeng e e rileng jaaka letlhomeso la tiragatso ya kgobokanyo ya data. Ditheniki tsa kgobokanyo ya data tse di dirisitsweng mo thutopatlisisong eno e ne e le dipotsolotso tsa motho ka namana ka disete di le pedi tsa batsamaisi ba bagolwane, lenane la dipotso tsa tshekatsheko le le nang le dipotso tse di sa lekanyetseng dikarabo, le puisano ya setlhopha se se tlhophilweng. Go kokoantswe disete tsa data di le nne ka tsela e e latelang: dipotsolotso tsa motho ka namana tsa batsamaisi ba boruni jwa ka fa gare ba bagolwane; dipotsolotso le batsamaisi ba bangwe ba bagolwane mo dikarolong dingwe tsa Setheo tse di supilweng jaaka tse di nang le matshosetsi a a kwa godimo; lenane la dipotso tsa tshekatsheko le le tladitsweng ke batsamaisipotlana ba boruni jwa ka fa gare go tswa mo lefapheng la botsamaisi jwa theleso. Go tlhophilwe setlhopha sa thutopatlisiso go lebeletswe mabaka go fitlhelela nngwe ya maikemisetso a botlhokwa a go tlhopha sampole go ya ka maitlhomo a thutopatlisiso, e leng go netefatsa gore go akarediwa dipharologantsho mo sampoleng gore go nne le tlhotlheletso ya dipharologano mo dikakanyong tsa batsibogi ka ntlha ya maemo ao bona. Go ya ka ditlhokego tsa dithuto tsa bongaka (doctorate), thutopatlisiso eno e tshwaela mo magatong a mabedi: legato la tiori le le le ka netefadiwang (empirikale). Mo legatong la tiori, mmatlisisi o ne a tlhama didiriswa tsa kgobokanyo ya data, tse e leng gore babatlisisi ba bangwe ba ka di tokafatsa, mme ba di dirisa. Mo legatong la empirikale, tshwaelo ya thutopatlisiso ke letlhomeso la dikakanyo tsa go tsenngwa tirisong ga tiro ya boruni jwa ka fa gare. Letlhomeso le supa maemo a le 18 a a tshwanetseng go nna gona gore tiro ya boruni jwa ka fa gare e atlege. Go tlaleletsa, mmatlisisi o atlenegisa gore go nne le dipaakanyo tsa PFMA le/kgotsa Melawana ya Lefapha la Matlole: PFMA. Dikatlenegiso tseno di tlaa ungwela ditheo tsotlhe tsa setšhaba. Ka jalo go dumelwa gore thutopatlisiso eno e tlaa nna le tshwaelo ya botlhokwa mo maitekong a a ikaeletseng go tokafatsa tiro ya boruni jwa ka fa gare mo lephateng la setšhaba ka kakaretso mo Aforikaborwa. Seno se botlhokwa, jaaka PFMA e tlhoka gore ditiro tsa boruni jwa ka fa gare di thuse bothati jo bo rweleng maikarabelo ka dikatlenegiso tse di malebana le go tsweletsa ditaolo tse di nonofileng. Ditiro tsa boruni jwa ka fa gare di tshwanetse go lekanyetsa ditaolo tseno go tlhomamisa nonofo le bokgoni jwa tsona. Go latela seo, go tshwanetse ga dirwa dikatlenegiso tsa tokafatso. / Public Administration and Management / D. Litt. et Phil. (Public Administration)