This study sought to establish the business strategies employed by Mobile Company X Zimbabwe (MCXZ) for it to survive the challenging economy. A qualitative research and a case-based approach involving MCXZ were used. Semi-structured interviews and secondary data were used to produce qualitative data and for triangulation of findings. Data was analysed and managed through qualitative coding and Atlas.ti program. The findings of the study showed that MCXZ employed growth business strategies through market penetration, product development, market development and strategic alliances. In addition, the study found that banking crisis, high competition, rapid technological changes, consumer preferences, shrinking markets and unfavourable government policies are the main threats in the challenging economy. However, MCXZ managed to survive and grow due to the integration of business strategies and the key success factors (KSF) in the industry. The KSF are organisational agility, research and development, quality and affordable mobile phones and effective after sales service and accessories. / Business Management / M. Com. (Business Management)

The pressing global demand to transform to a low-carbon business community, which is required by the urgency of mitigating climate change, significantly alters the operating procedures for carbon emitters and carbon revenue generators alike. Although agricultural activities are not considered as heavy carbon emission source, the increased public focus on climate change has catapulted the exploitation of sustainable agricultural land management mitigating strategies as intervention by the sector. Additionally, the focus on market-based mechanism to address climate change, which has led to the evolution of cap-and-trade schemes, makes the agricultural sector become a source of low-cost carbon offsets. However, the fact that cap-and-trade schemes in the agricultural sector are voluntary has resulted into not only very diverse farming practices but also diverse accounting practices. The consequences of the diversity practices are that, the impacts on financial performance and position are not comparable. Therefore, the overall objective of this study was to investigate the recognition, measurement and disclosure for cap-and-trade schemes in the agricultural sectors This study was conducted through literature reviews and empirical test. A qualitative research approach utilising constructivist methodology was employed. Primary data was collected in Kenya by administering three sets of semi-structured questionnaires to drafters of financial statements, loan officers and financial consultants. Secondary data involved content analysis of financial statements and reports of listed entities across the globe. It was established that proper accounting for cap-and-trade schemes adaptation activities is critical to the success of an entity’s environmental portfolio. Additionally, a model for valuing an organisation's carbon capture potential as suggested by this study enables entities to better report the impact of the adaptation activities on the financial performance and financial position. The outcome of this study enables entities to integrate the carbon capture potential on an entity sustainability reporting framework. / Colleges of Economic and Management Sciences / D. Phil. (Accounting Science)

The aviation sector is in a critical position where it must switch to environmentally friendly alternatives in order to lessen its impact on the environment. The implementation of Sustainable Aviation Fuel (SAF) in airline business models is thoroughly examined in this thesis, which uses the Business Model Canvas (BMC) and the Triple Layered Business Model Canvas (TLBMC) as its primary conceptual frameworks. A thorough examination of the airlines' SAF pricing tactics and business models has been conducted, considering the sustainability of the environment, the economy, and society. This has made it possible to identify strategies that will effectively encourage the use of sustainable jet fuel. Through the examination and evaluation of aviation industry dynamics, legislation, and technical advancements, this research provides useful information to help direct strategic planning and decision-making within the aviation industry. The findings indicate that innovation, sustainability, and cooperation are essential for industry players to embrace in order to steer the aviation sector toward a more resilient and environmentally friendly future. The integration of sustainable aviation fuel within the airlines' business models represents a decisive step towards sustainability in the aviation industry. In this thesis, the Triple Layered Business Model Canvas TLBMC has been used to complement the traditional Business Model Canvas BMC. Using these frameworks together offers a holistic analysis of the environmental, economic and social impacts of SAF implementation on airlines such as Scandinavian Airlines SAS and BRA Braathens Regional Airlines. Sustainable jet fuel is used as a temporary solution to reduce the aviation industry's environmental impact. However, analysis and review of the sustainable fuel's life cycle from production to consumption is needed to be able to evaluate its environmental and social benefits. From an economic perspective, sustainable jet fuel production and availability is a major challenge for airlines. In order to overcome this challenge, innovative pricing strategies and cost-sharing initiatives are required in which various stakeholders from the aviation industry are involved. In summary, this thesis contributes to increased knowledge in changing business models in the aviation industry as well as an analysis of current price strategies for sustainable aviation fuel. Leveraging the insights from the TLBMC analysis of business models and pricing strategies for SAF integration, this research aims to inform strategic decision-making in the aviation sector and accelerate the industry's transition towards a more sustainable and environmentally conscious future. / Flygindustrin befinner sig i en avgörande position där behov för övergång till hållbara alternativ för att minska dess miljöpåverkan finns. Denna avhandling utgör en omfattande utforskning av hållbara flygbränslen införande inom flygbolagens affärsmodeller, med användning av både Business Model Canvas (BMC) och Triple Layered Business Model Canvas (TLBMC) som huvudramverk för analys. En noggrann analys av flygbolagens prisstrategier för hållbart flygbränsle och affärsmodeller har genomförts med hänsyn till miljömässiga, ekonomiska och sociala hållbarhetsaspekter. Detta har möjliggjort identifiering av effektiva tillvägagångssätt för att främja införandet av hållbart flygbränsle. Genom att utföra analyser och granskning av flygindustrins dynamik, riktlinjer och tekniska framsteg, bidrar denna forskning med praktiska insikter som syftar till att vägleda beslutsfattande och strategisk planering inom flygsektorn. Resultaten har visat på att det är avgörande för industrins intressenter att ta till sig innovation, hållbarhet och samarbeta för att föra flygsektorn mot en grönare och mer motståndskraftig framtid. Integrationen av hållbara flygbränsle inom flygbolagens affärsmodeller representerar ett avgörande steg mot hållbarhet inom flygindustrin. I denna avhandling har Triple Layered Business Model Canvas TLBMC, använts för att komplettera den traditionella Business Model Canvas BMC. Användning av dessa ramverk tillsammans erbjuder en holistisk analys av de miljömässiga, ekonomiska och sociala effekterna av SAF införande på flygbolag som Scandinavian Airlines SAS och BRA Braathens Regional Airlines. Hållbart flygbränsle används som en tillfällig lösning för att minska flygindustrins miljöpåverkan. Dock behövs det analys och granskning av det hållbara bränslets livscykel från produktion till konsumtion för att kunna utvärdera dess miljö och sociala fördelar. Från ett ekonomiskt perspektiv utgör det hållbara flygbränsle produktionen och tillgängligheten en  stor utmaning för flygbolagen. För att övervinna denna utmaningen krävs det innovativaprissättningsstrategier och kostnadsdelning initiativ där olika intressenter från flygindustrin är involverade. Sammanfattningsvis bidrar denna avhandling till ökad kunskap inom förändring av affärsmodeller inom flygindustrin samt en analys av nuvarande prisstrategier för hållbart flygbränsle. Genom att utnyttja insikterna från TLBMC-analysen av affärsmodeller och prissättningsstrategier för SAF-integration, syftar denna forskning till att informera strategiskt beslutsfattande inom flygsektorn och påskynda branschens övergång mot en mer hållbar och miljömedveten framtid.

The concept of population ageing is a development issue that has received much attention due to the demographic transition that is occurring globally, marked by declining levels of fertility and mortality. Therefore, the implications of population ageing for older persons within the context of Social Development was examined from the perspective of government and non government officials. The study was confined to older persons and the policies and programmes implemented by the Department of Social Development. The study employed an exploratory research design within a qualitative paradigm. Semi-structured interviews and a questionnaire were distributed to officials in the nine provinces. Thirty six questionnaires were received and qualitative methods of data analysis were used to analyse and interpret the data. The main finding of the study is that there is congruence in what government officials and the non government officials view as implications for older persons. Central to this is that the issue of ageing does not receive attention on the agenda of government. The top five priorities for older persons are healthy ageing, economic security, community/home based care services for older persons, having care and support systems for older persons and an improved quality of life/poverty alleviation. Based on the demographic determinants of population ageing, the findings are that there will be an increased demand for services for older persons which might place a strain on the social assistance and health care programmes. The issue of ageing was viewed positively as an opportunity by government officials and pessimistically as a challenge by NGO’s. The most common problems in old age is a reliance on the younger generation and or the state for their care and support, abuse, high levels of illiteracy and the burden of care for their children and grandchildren. The future older person is likely to be in better health and better educated than the older person of today if the necessary public investments are made now in these areas. The study makes recommendations for the adoption of a South African plan of action on ageing, inter-sectoral budgeting, development of specialised programmes, review of current policies and legislation for older persons, strengthening the partnership with the NGO sector and facilitating ageing mainstreaming within government programmes. / Sociology / M.A. (Social Development)

Managing discipline in the developing world where corporal punishment has been abolished in schools in line with the human rights agendas, has led to teachers battling with implementing alternative peaceful discipline measures. Namibia is no exception. Data gathered from six purposively selected secondary schools served as the case of this research were textually analysed using open coding. Data used in this inquiry were gathered through qualitative open-ended questionnaire and semi-structured individual interviews from 24 participant teachers at the six secondary schools. In order to view learner discipline in a holistic way, the intention of this inquiry was to explore how teachers experience the management of learner discipline; the factors contributing to learner discipline; the challenges faced by teachers in managing learner discipline; the Namibian government policy in managing learner discipline; and strategies adopted by the teachers in managing learner-learner behaviour in Namibian secondary schools in the region of the Hardap of Namibia. Most of the existing body of knowledge on the phenomenon of learner discipline was confirmed by this study. The inquiry further analysed, presented and discussed the findings in light of the literature review and theories and models that guided the study. The results of this inquiry highlighted that the problem of the Namibian education system is compounded by lack of learner discipline among both learners and teachers. During this inquiry, it was revealed that there is a rampant breakdown of discipline among secondary school learners in the Auob Circuit of the Region of Hardap of Namibia. It was also revealed that participant teachers are trying their best to maintain learner discipline by involving other educational stakeholders. The conclusions were consistent with the main results from the semi-structured individual interviews as well as those from the qualitative open-ended questionnaire resulting in different recommendations being directed at the Education, Arts and Culture Ministry, secondary schools, teachers, parents and learners. It was found that school rules and classroom rules serve as a guideline for teachers and learners when maintaining learner behaviour in schools. Most schools have introduced a demerit system where learners are allocated different points for different offences that they commit, like if they come late for school, come to school without a doctor’s certificate after being absent, if they are disrupting the classes or walking around the school aimlessly. Teamwork among teachers is really lacking when it comes to learner behaviour management in schools. Undisciplined learners take chances as they know that even if they misbehave, nothing will happen to them. The management of learner discipline at some schools has become a very difficult task since most of the learners are troublesome. Learners are affected by the circumstances at home to schools which lead to many problems at schools. Lack of parental involvement is a challenge that teachers face in maintaining learner discipline in schools. Some learners misbehave because of peer pressure. Teachers are also sometimes to blame for disciplinary problems experienced in the Hardap secondary schools of Namibia, taking out their frustrations on the learners or themselves indulging in acceptable behaviour such as drunkenness or sexual molestation. Alcohol and drug abuse are a challenge which is predominant in the Hardap secondary schools, particularly in the Auob Circuit. The results of this inquiry revealed that the challenge that teachers are facing in schools is that learners are defiant, break the law and often become violent. The study recommends that workshops or in-service trainings on learner behaviour management should be conducted by the Education, Arts and Culture Ministry at least twice a year. Teachers should involve learners in drafting a set of school rules. / Die bestuur van dissipline - in die meeste ontwikkelende wêreld waar lyfstraf in skole afgeskaf is in ooreenstemming met die menseregte-agendas, waar die onderwysers sukkel met die implementering van alternatiewe maatreëls vir vreedsame dissipline, insluitend Namibië is 'n baie slegte ervaring vir die meeste onderwysers in die hoërskool. Data wat versamel is uit ses kriteria wat geselekteerde sekondêre skole was, het gedien as die geval van hierdie ondersoek, is met behulp van 'n oop kodering tekstueel ontleed. Data wat in hierdie ondersoek gebruik is, is versamel deur middel van die kwalitatiewe ope vraelys en semi-gestruktureerde individuele onderhoude van vier en twintig deelnemende onderwysers van die ses sekondêre skole. Om die leerderdissipline op 'n holistiese wyse te beskou, was die bedoeling van hierdie ondersoek om te ondersoek hoe onderwysers die korrekte bestuur van leerderdissipline ervaar, die faktor wat bydra tot leerderdissipline, die uitdagings wat onderwysers in die bestuur van leerderdissipline in die gesig staar, die Namibiese regeringsbeleid in bestuur van leerderdissipline en strategieë wat deur die onderwysers aangeneem is vir die bestuur van gedrag van leerder-leerder in Namibiese sekondêre skole in die streek Hardap van Namibië. Die grootste deel van die bestaande kennis oor die verskynsel van leerderdissipline is deur hierdie studie bevestig. Die ondersoek het die bevindings verder ontleed, aangebied en bespreek in die lig van die oorsig van literatuur en teorieë en modelle wat die studie gelei het. Die resultate van hierdie ondersoek het aan die lig gebring dat die probleem van die Namibiese onderwysstelsel vererger word deur 'n gebrek aan leerderdissipline onder leerders en onderwysers. Tydens hierdie ondersoek is aan die lig gebring dat die dissipline onder sekondêre skoolleerders in die Auob-kring in die Hardap-streek in Namibië wydverspreid is. Dit is ook aan die lig gebring dat deelnemende onderwysers hul bes probeer om leerderdissipline te handhaaf deur ander opvoedkundige belanghebbendes te betrek. Die gevolgtrekkings stem ooreen met die belangrikste resultate van die semi-struktuur individuele onderhoude, sowel as dié uit die kwalitatiewe ope vraelys wat gemaak is met betrekking tot elk van die ses ondersoekvrae, verskillende aanbevelings gerig aan die Ministerie van Onderwys, Kuns en Kultuur., sekondêre skole, onderwysers, ouers en leerders, wat noodsaaklike bestanddele is vir verdere ondersoek en studiebeperkings, word duidelik uiteengesit.. Daar is gevind dat skoolreëls sowel as die klaskamerreëls 'n riglyn is vir beide onderwysers en leerders wanneer die leerdergedrag in skole gehandhaaf word. meerderheid skole het 'n stelsel van aflewering ingestel waar leerders verskillende punte kry vir verskillende misdrywe wat hulle begaan, soos as hulle laat kom vir die skool, sonder 'n doktersertifikaat skool toe kom, as hulle die klasse ontwrig of doelloos in die skool rondloop. spanwerk onder onderwysers ontbreek regtig as dit kom by die bestuur van leerdergedrag in skole. dat leerders wat nie gedissiplineerd is nie, kanse waag in skole omdat hulle weet dat al sou hulle hulself gedra, niks met hulle sal gebeur nie. die bestuur van leerderdissipline by sommige skole het 'n baie moeilike taak geword omdat die meeste van die leerders lastig is. leerders bring hul omstandighede tuis na skole wat baie probleme by skole veroorsaak deur mekaar en selfs onderwysers te beledig en te bestry. sommige leerders gedra hulself verkeerd in skole as gevolg van die invloed wat hulle van hul maats kry, en gevolglik vind sommige leerders hulself besig om iets te doen wat daar nie van hulle verwag is om te doen nie. sommige onderwysers is die skuld vir sommige dissiplinêre probleme van sommige leerders wat ondervind word in die Hardap-hoërskole in Namibië. Die uitkomste het ook aan die lig gebring dat baie onderwysers gefrustreerd is weens die werklas en ander sosiale probleme, omdat hulle uiteindelik hul frustrasies op hul leerders loslaat. Weereens dui die resultate daarop dat sommige onderwysers hulself toespits op drank- en dwelmmisbruik, hulle dronk skool toe kom en hul leerders misbruik gebruik. 'n gebrek aan ouerbetrokkenheid is 'n uitdaging wat onderwysers ondervind om leerderdissipline in skole te handhaaf. swak gedissiplineerde leerders is 'n bedreiging vir die vrede en veiligheid van die leerinstellings. drank- en dwelmmisbruik is 'n uitdaging wat veral in die Hardap-hoërskole, veral in die Auob-kring, oorheersend is. Die resultate van hierdie ondersoek het aan die lig gebring dat die uitdaging waarvoor onderwysers in skole te staan kom, is dat leerders alkohol en dwelmmiddels misbruik en dagga op die skoolterrein rook nadat hulle so arrogant geword het dat hulle gewelddadig geraak het. Die studie beveel aan dat minstens twee keer per jaar werkswinkels of indiensopleidings oor die bestuur van leerdergedrag deur die Ministerie van Onderwys, Kuns en Kultuur aangebied word. Onderwysers moet leerders betrek by die opstel van 'n stel skoolreëls. / Educational Management and Leadership / Ph. D. (Education Management)

The concept of population ageing is a development issue that has received much attention due to the demographic transition that is occurring globally, marked by declining levels of fertility and mortality. Therefore, the implications of population ageing for older persons within the context of Social Development was examined from the perspective of government and non government officials. The study was confined to older persons and the policies and programmes implemented by the Department of Social Development. The study employed an exploratory research design within a qualitative paradigm. Semi-structured interviews and a questionnaire were distributed to officials in the nine provinces. Thirty six questionnaires were received and qualitative methods of data analysis were used to analyse and interpret the data. The main finding of the study is that there is congruence in what government officials and the non government officials view as implications for older persons. Central to this is that the issue of ageing does not receive attention on the agenda of government. The top five priorities for older persons are healthy ageing, economic security, community/home based care services for older persons, having care and support systems for older persons and an improved quality of life/poverty alleviation. Based on the demographic determinants of population ageing, the findings are that there will be an increased demand for services for older persons which might place a strain on the social assistance and health care programmes. The issue of ageing was viewed positively as an opportunity by government officials and pessimistically as a challenge by NGO’s. The most common problems in old age is a reliance on the younger generation and or the state for their care and support, abuse, high levels of illiteracy and the burden of care for their children and grandchildren. The future older person is likely to be in better health and better educated than the older person of today if the necessary public investments are made now in these areas. The study makes recommendations for the adoption of a South African plan of action on ageing, inter-sectoral budgeting, development of specialised programmes, review of current policies and legislation for older persons, strengthening the partnership with the NGO sector and facilitating ageing mainstreaming within government programmes. / Sociology / M.A. (Development Studies)

Summaries in English, Afrikaans and Southern Sotho / The aim of this study was to assess the suitability of International Financial Reporting Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining the key factors that would influence IFRS adoption in the context of Ethiopia, namely economic growth, economic openness, capital market development, level of accounting education as well as legal systems and government policies. The study used a mixed-method approach, which involved a survey and content analysis. While the survey was the primary research approach in this study, the secondary data analysis was used to obtain additional evidence to corroborate the information gathered through the survey. Descriptive statistics was used to analyse and interpret the data. The study results show that the aforementioned factors examined were not conducive to adopting IFRS, and thus IFRS was not regarded as suitable in Ethiopia at the time of this study. The study also revealed an absence of a single set of accounting standards in Ethiopia. / Die doel van hierdie studie was om die geskiktheid van Internasionale Finansiële Verslagdoeningstandaarde-aanneming (IFRS-aanneming) in Ethiopië te assesseer. Die studie het derhalwe daarop gefokus om die sleutelfaktore te ondersoek wat die IFRS-aanneming in die konteks van Ethiopië sal beïnvloed, naamlik ekonomiese groei, ekonomiese oopheid, kapitaalmarkontwikkeling, vlak van rekeningkundeopvoeding, asook regstelsels en regeringsbeleide. Die studie het ’n gemengdemetodebenadering gebruik, wat ’n ondersoek en inhoudsontleding ingesluit het. Hoewel die ondersoek die primêre navorsingsbenadering in hierdie studie was, is die sekondêre ontleding gebruik om bykomende bewyse te bekom om die inligting wat deur middel van die ondersoek ingesamel is, te bevestig. Beskrywende statistiek is gebruik om die data te ontleed en te interpreteer. Die resultate van die studie dui daarop dat die bogenoemde faktore wat ondersoek is, nie bevorderlik is om die IFRS aan te neem nie en derhalwe is die IFRS as nie geskik vir Ethiopië ten tye van hierdie studie beskou nie. Die studie het ook ’n afwesigheid van ’n enkele stel rekeningkundige standaarde in Ethiopië aan die lig gebring. / Maikaelelo a thutopatlisiso eno e ne e le go sekaseka go tshwanelega ga go amogelwa ga Seemo sa Tlhagiso ya Dipegelo Tsa Ditšhelete sa Boditšhabatšhaba (IFRS) kwa Ethiopia. Go fitlhelela seno, thutopatlisiso e totile go tlhatlhoba dintlha tsa botlhokwa tse di tlaa susumetsang go amogelwa ga IFRS mo bokaong jwa Ethiopia, e leng kgolo ya ikonomi, go bulega ga ikonomi, tlhabololo ya mmaraka wa matlotlo, seelo sa thuto ya palotlotlo gammogo le dithulaganyo tsa semolao le dipholisi tsa puso. Thutopatlisiso e dirisitse molebo wa mekgwa e e tswakaneng, o o akareditseng tshekatsheko ya diteng. Le fa tshekatsheko e ne e le molebo wa ntlha wa patlisiso mo thutopatlisisong eno, go dirisitswe tshekatsheko ya bobedi ya data go bona bosupi jwa tlaleletso go tshegetsa tshedimosetso e e kokoantsweng ka tshekatsheko. Go dirisitswe dipalopalo tse di tlhalosang go sekaseka le go ranola data. Dipoelo tsa thutopatlisiso di bontsha gore dintlha tse di tlhagisitsweng fa pele tse di tlhatlhobilweng di ne di sa siamela go amogela IFRS mme ka jalo IFRS ga e a tsewa e tshwanelegile go ka dirisiwa kwa Ethiopia ka nako ya thutopatlisiso eno. Gape thutopatlisiso e senotse gore ga go na le fa e le peelo e le nngwe ya palotlotlo kwa Ethiopia. / Financial Accounting / M. Phil. (Accounting Sciences)