The purpose of the study is to explore teacher’s classroom practices when teaching electric circuits in a grade 12 classroom. This qualitative interpretive study involves three participants who perceive electric circuits to be a difficult topic to teach in the Tshwane west district, Gauteng Province. The study uses the Classroom Practice Diagnostic framework to present and analyse results. Pseudonyms are used to protect the identities of the participants. The study reveals that teachers’ classroom practices differ from one participant to the other, despite the same perception that electric circuits is a difficult topic to teach. / Ndivho khulwane ya ngundo/Tsedzusulo iyi ndi u bveledza na u tandavhudza mugudisi kha ngudo dza kilaŝini musi a tshi gudisa sekhethe dza mudagasi kha gireidi ya 12(ya vhufumbili) kilasini. Nyangaredzo ya thaluso ya ngudo I katela vhashelamulenzhe vhararu vhane vha vhona sekhete dza mudagasi dzi tshi konda kha Tshitiriki tsha Tswane Vhubhaduvha; na kha vunda la Gauteng. Ngudo iyi I shuma u ita tsedzuluso u itela u netshedza na u ita tsedzuluso yo dzhenelelaho ya mvelelo. Madzina o dzumbamiswaho o shumisa u nwala muvhigo u tsereledza vhashelamuledhe vha ngudo iyi. Tsedzuluso yo dzumbulula uri zwine vhagudisi vha ita kilasini zwi fhambana u bva kha munwe mudededzi uya kha munwe; nga nnda ha ndavhelelo ya uri ngudo ya sekethe ya mudagasi I a konda u funza. / Maikaelelo a serutwa se ke go katisa morutabana gore a nne le bokgone jwa go ruta sekete ya motlakase ka mo phaposing ya gagwe ya materiki. Ka kakaretso tlhaloso ya serutwa se sa sekete ya motlakase se akaretsa batsaya karolo ba ba raro ba ba reng serutwa se se thata, mme ba tswa kwa Tshwane West le kwa Porofenseng ya Gauteng. Serutwa se se dirisiwa go dira dipatlisiso le go neela dipatlisiso tse di tseneletseng tsa dipholo tsa batsaya karolo. Mo dipatlisisong tse go dirisitswe maina a a bofitlha go sireletsa batsaya karolo ba patlisiso e. Serutwa se kgotsa patliso e,e re lemosa gore se barutabana ba se dirang mo phaposing se a farologana go tswa go morutabana mongwe le mongwe, ka ntlha ya gore serutwa sa sekete ya motlase se thata. / Science and Technology Education / M. Ed. (Specialisation in Natural Science Education)

The Johannesburg Metropolitan Police Department (JMPD) is one of the South African institutions with growing levels of corruption. This is despite the presence of several anti-corruption strategies as well as institutions implemented to deal with this epidemic. The ineffectiveness of these strategies and institutions is attributed to, amongst others, the application of ineffective detection methods. The under-detection of corruption in the JMPD is affecting road safety, the economy, and the image of the JMPD itself. It is against this background that the researcher sought to establish how intelligence analysis could add value in detecting corruption in the JMPD. A qualitative research approach was applied to investigate this problem. As such, it has been proven that the use of hotlines and the over-reliance on whistleblowers is less effective in detecting corruption in the JMPD. The results have further shown that intelligence analysis may add value in detecting corruption in the JMPD. / Umnyango wamaphoyisa edolobha elikhulu eGoli (JMPD) ungenye yezikhungo zaseNingizimu Afrika ezithola amazinga akhulayo enkohlakalo. Lokhu kungakhathaliseki ukuthi kukhona amasu amaningi okulwa nenkohlakalo kanye nezikhungo ezisetshenziselwa ukubhekana nesifo sobunkohlakalo. Ukungafezeki kwalawa masu kanye nezikhungo kubhekwa ukuthi, phakathi kwabanye, ukusetshenziswa kwezindlela ezingafenele zokuthola. Ukutholakala kwezinkohlakalo ku-JMPD kuthinta ukuphepha komgwaqo, umnotho nomfanekiso we-JMPD uqobo. Kungokumelene nalesi sizinda ukuthi umcwaningi lufuna ukusungula ukuthi ukuhlaziywa ngobuhlakani kungasiza kanjani ekutholeni inkohlakalo ku-JMPD. Indlela yokucwaninga efanele yasetshenziswa ukuphenya le nkinga. Njengalokhu, kuye kwafakazelwa ukuthi ukusetshenziswa kwama-hotlines nokuxhaswa ngokweqile kwababika ngenkohlakalo akwanele ukuthola inkohlakalo ku-JMPD. Imiphumela ibonise ukuthi ukuhlaziywa kobuhlakani kungasiza ekutholeni inkohlakalo ku-JMPD. / Lefapha la Sephodisa la Teropokgolo ya Johannesburg (JMPD) ke nngwe ya ditheo tsa Aforika Borwa tse di itemogelang maemo a a golang a bobodu. Seno ke kwa ntle ga go nna teng ga ditogamaano tse dingwe tse di kgatlhanong le bobodu ga mmogo le ditheo tse di diragadiwang go samagana le leroborobo la bobodu. Go se nne le nonofo ga ditogamaano tseno le ditheo e amana, mo go tse dingwe, le tiragatso ya mekgwa ya go lemoga go se nne le nonofo. Go nna kwa tlase ga go lemoga bobodu mo go JMPD go ama pabalesego ya tsela, ikonomi le setshwantsho sa JMPD ka boyona. Ke mabapi le lemorago leno gore mmatlisisi o ne a batla go tlhomamisa gore tshetshereganyo ya tsa matlhale e ka thusa mo go lemogeng bobodu mo go JMPD. Boitlhagiso jwa patlisiso ya boleng bo ne jwa diragadiwa go tlhotlhomisa bothata jono. Fa go le jalo, go ne ga netefatswa gore tiriso ya megala ya tlhamalalo e e kgethegileng ya tshoganyetso le go ikaega thata ka batho ba ba tlaleyang ga go a lekana go lemoga bobodu mo go JMPD. Dipholo di bontshitse gape gore tshekatsheko ya tsa matlhale e ka thusa go lemoga bobodu mo go JMPD. / Criminology and Security Science / M.A. (Criminal Justice)

Text in English with abstracts in English, Sepedi and Venda / Access to firewood and other affordable energy sources is essential to the livelihoods of rural households in developing countries. Studies have been conducted to understand the reasons behind an extensive reliance on firewood in rural areas, especially in developing countries, despite improved electrification rates and a number of government policies introduced to encourage rural households to switch from traditional to modern fuels. This study aimed at assessing and thus understand the factors influencing the use of firewood by households in Ga - Malahlela village in Limpopo Province. Limited research has been conducted on firewood use, subsequent to improved electrification in rural areas in South Africa, hence it was to shed light on this little-explored subject on which the study was carried out. The assessment was based on household demographics and household energy use patterns, with a structured questionnaire being utilised to arrive at a detailed understanding of the factors that drive firewood use. It was established that firewood was still used to a significant degree, to satisfy household energy needs such as cooking, water heating and space heating. This was mainly due to the socioeconomic status of households. Socio-economic factors such as income, education level, household size and preference were found to be the factors exerting the greatest influence on the use of firewood among households in the study area. Psychological variables and the geographical location of the study area were also shown to promote the use of firewood. The study further revealed that, as indicated in the reviewed literature, households in the study area fuel stack and do not ascend the energy ladder. The reviewed literature further indicated that not all factors have equivalent significance in determining the behaviour and pattern of household energy use. This indicates that energy sources such as firewood are not completely discarded but are instead used in conjunction with modern energy sources such as electricity. In conclusion, this study established that despite the availability of electricity, as a result of poverty and the lack of free basic services such as free basic electricity, reliance on firewood in rural areas will continue. / Go hwetša dikgong le methopo ye mengwe ya dibešwa tšeo di rekegago go bohlokwa go mekgwa ya malapa a dinagamagaeng go hwetša dilo tše bohlokwa tša bophelo dinageng tšeo di hlabologago. Dithutelo di phethagaditšwe go kwešiša mabaka ao a thekgago kholofelo go dikgong mafelong a dinagamagaeng a dinaga tšeo di hlabologago le ge go na le ditekanyo tše di kaonafaditšwego tša tlhagišo ya mohlagase le palo ya melaotshepetšo ya mmušo yeo e tsebišitšwego go tutuetša malapa a dinagamagaeng go fetoga go tloga go dibešwa tša sekgale go iša go tša sebjale. Thutelo ye e ikemišeditše go lekola ka gona go kwešiša mabaka ao a huetšago malapa a Motsaneng wa Ga-Malahlela ka Profenseng ya Limpopo go diriša ya dikgong. Dinyakišišo tše lekantšwego di phethagaditšwe ka ga tirišo ya dikgong ka morago ga tlhagišo ya mohlagase yeo e kaonafaditšwego mafelong a dinagamagaeng ka Afrika Borwa, gomme e be e swanetše go fa tshedimošo ka ga hlogotaba yeo e hlohlomišitšwego gannyane gore thutelo ye e phethagatšwe. Tekolo ye e theilwe go dipalopalo ka ga malapa setšhabeng le mekgwa ya malapa ya go dirišwa dibešwa, ka go diriša lenaneopotšišo leo le beakantšwego gore go fihlelelwe kwešišo ye e hlalošago ka botlalo mabaka ao a hlohleletšago tirišo ya dikgong. Go lemogilwe gore dikgong di sa dirišwa ka bontši bjo bo bonagalago go kgotsofatša dinyakwa tša malapa tša enetši tše bjalo ka go apea, go ruthetša meetse le go ruthetša lefelo. Se se be se swanela gagolo ka lebaka la boemo bja ka moo ekonomi e amago tšwelopele ya malapa. Mabaka a ka moo ekonomi e amago tšwelopele ya setšhaba a go swana le ditseno, boemo bja thuto, bogolo bja lelapa le tšeo di ratwago go hweditšwe go ba mabaka ao a hlohleletšago khuetšo ye kgolokgolo go tirišo ya dikgong gare ga malapa thutelong ye. Dielemente tšeo di ka fetolwago le lefelo tikologong ye e itšeng tša thutelo le tšona di bontšhitšwe go godiša tirišo ya dikgong. Thutelo ye gape e utollotše gore, bjalo k age go šupilwe dingwalong tšeo di lekotšwego, malapa a lefelong la thutelo a latela mekgwa ya dibešwa tša mehutahuta gomme ga a latele manamelo a enetši. Dingwalo tšeo di lekotšwego di laeditše go ya pele gore ga se mabaka ka moka ao a nago le bohlokwa bjo bo lekanago go šupeng boitshwaro le mokgwa tša tirišo ya enetši ka malapeng. Se se šupa gore methopo ya enetši ye bjalo ka dikgong ga se ya tlogelwa ka gohlegohle eupša e dirišwa mmogo le methopo ya sebjale ya enetši ye bjalo ka mohlagase. Go ruma, thutelo ye e utollotše gore le ge go na le mohlagase, ka lebaka la bohloki le tlhaelo ya ditirelo tša motheo tša mahala tše bjalo ka mohlagase wa motheo wa mahala, kholofelo go dikgong dinagamagaeng e tlo tšwela pele. / U swikelela khuni na zwiṅwe zwiko zwa fulufulu zwine zwa swikelelea ndi zwa ndeme kha u tsireledza zwo teaho zwa vhutshilo kha miṱa ya vhupo ha mahayani kha mashango o no khou bvelelaho. Ngudo dzo farwa u itela u pfesesa zwiitisi zwa u ḓitika zwihulwane nga khuni kha vhupo ha mahayani kha mashango ane a khou ḓi bvelela zwi si na ndavha na u khwiniswa ha u dzheniswa ha muḓagasi na tshivhalo tsha mbekanyamaitele dza muvhuso dzo ḓivhadzwaho u ṱuṱuwedza miṱa ya vhupo ha mahayani u bva kha u shumisa zwivhaswa zwa kale u ya kha zwa ano maḓuvha. Ngudo iyi yo livhiswa kha u asesa na u pfesesa zwiṱaluli zwine zwa ṱuṱuwedza u shumiswa ha khuni nga miṱa ya Muvhunduni wa Ga-Malahlela Vunduni ḽa Limpopo. Ṱhoḓisiso dzi si nngana dzo itwa nga ha u shumiswa ha khuni hu tshi tevhela u dzheniswa ha muḓagasi vhuponi ha mahayani Afurika Tshipembe, ho vha u bvisela khagala nga ha zwiṱuku zwo wanululwaho kha thero heyi ye ngudo ya i bveledzisa. U linga ho vha ho ḓisendeka nga ngudamirafho ya miṱa na kushumisele kwa fulufulu miṱani, hu na mbudzisombekanywa dzo dzudzanywaho dzo shumiswaho u swikelela kha u pfesesa nga vhuḓalo zwiṱaluli zwine zwa ta u shumiswa ha khuni. Ho dzhielwa nṱha uri khuni dzi kha ḓi shumiswa nga maanḓa u ḓisa ṱhoḓea dza fulufulu miṱani u fana na u bika, u vhilisa maḓi na u dudedza vhudzulo. Hezwi zwo tea nga maanḓa kha vhuimo ha matshilisano a zwa ikonomi miṱani: zwiṱaluli zwa ikonomi ya matshilisano zwi ngaho sa mbuelo, vhuimo ha pfunzo, vhuhulu ha muṱa na zwo no takalelwa ho wanwa uri ndi zwiṱaluli zwine zwa shumisa ṱhuṱhuwedzo khulwane ya u shumiswa ha khuni vhukati ha miṱa ya vhupo ha ngudo. Variabuḽu dza saikhoḽodzhikhaḽa na vhupo ha ḓivhashango zwa vhupo ha ngudo zwo sumbedziswa u ṱuṱuwedza u shumiswa ha khuni. Ngudo yo isa phanḓa na u wanulusa uri, sa zwo sumbedziswaho kha maṅwalwa o sedzuluswaho, miṱa kha vhupo ha ngudo i kuvhanganya fulufulu ngeno hu sina u gonya ha tshanduko ya kushumisele kwa fulufulu. Maṅwalwa o sedzuluswaho o sumbedzisa a tshi i sa phanḓa uri a si zwiṱaluli zwoṱhe zwine zwa vha na ndeme i linganaho kha u ta vhuḓifari na kushumisele kwa fulufulu miṱani. Hezwi zwi sumbedza uri zwiko zwa fulufulu zwi ngaho sa khuni a zwo ngo laṱelwa kule tshoṱhe fhedzi zwi shumiswa zwo ṱanganyiswa na zwiko zwa fulufulu zwa ano maḓuvha zwi ngaho sa muḓagasi. Ri tshi pendela, ngudo iyi i ta uri na musi muḓagasi u hone, nga nṱhani ha vhushayi na ṱhahelelo ya tshumelo dza muḓagasi wa mahala wa mutheo u fana na muḓagasi wa mahala wa mutheo, u ḓitika nga khuni vhuponi ha mahayani hu ḓo ḓi bvela phanḓa. / Department of Environmental Science / M.A. (Environmental Science)

Abstracts in English, Afrikaans and Tswana / This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical foundations for this study and are used to guide the questionnaire design, data collection process, identification of the overarching themes and the data analysis. Semi-structured interviews are utilised to solicit information from the selected participants, using convenience and snowball selection techniques. The participants believe that the TTS is not functioning as a fully simplified tax system, as not all the tax canons and structural functionalism principles of an effective tax system are being met. The concept of the TTS is perceived as good, although the administration thereof and the South African Revenue Service officials’ knowledge on the TTS are seen to be inadequate. Various recommendations are provided to improve the TTS. / Hierdie studie het ten doel om te bepaal of die omsetbelastingstelsel (“TTS”) sy beoogde funksie vervul – naamlik dié van ʼn vereenvoudigde belastingstelsel, deur die gebruik van primêre en sekondêre data. Strukturele funksionalisme en die belastingbeginsels vorm die teoretiese grondbeginsels vir hierdie studie en word gebruik om die vraelysontwerp, data-insamelingsproses, identifisering van die oorkoepelende temas en die data-ontleding te lei. Halfgestruktureerde onderhoude word gebruik om die uitgesoekte deelnemers om inligting te vra met behulp van gerieflikheid- en sneeubalselekteringstegnieke. Die deelnemers glo dat die omsetbelastingstelsel nie as ʼn ten volle vereenvoudigde belastingstelsel funksioneer nie, aangesien nie al die belastingbeginsels en strukturelefunksionalismebeginsels van ʼn doeltreffende belastingstelsel gevolg word nie. Die konsep van die omsetbelastingstelsel word as goed beskou, hoewel die administrering daarvan, sowel as die kennis wat die Suid-Afrikaanse Inkomstediens se amptenare ten opsigte van die omsetbelastingstelsel het, as ontoereikend beskou word. Verskeie aanbevelings word gedoen om die omsetbelastingstelsel te verbeter. / Thuto ye e lebeledišiša ge e le gore poelo ya tshepedišo ya lekgetho (TTS) e kgotsofatša mohola wo e nepetšwego wona e lego wa go ba tshepedišo ya lekgetho yeo e nolofaditšwego ka go šomiša tshedimošo ya motheo le ya tlaleletšo. Tšhomišego ya sebopego le melao ya motšhelo go hlama metheo ya dikgopolo ya thuto ye le go e šomiša go hlahla tlhamo ya letlakalapotšišo, tshepedišo ya go kgoboketša tshedimošo, tlhaolo ya merero ya go tlaleletša le tekolo ya tshedimošo. Dipoledišano tša go hlamega gannyane di šomišwa go hwetša tshedimošo go batšeakarolo bao ba kgethilwego, go šomišwa kgonagalo le mekgwatiro ya go kgetha ka go ya godimo. Batšeakarolo ba dumela go re TTS ga e šome bjalo ka tshepedišo ya go tlala ya lekgetho, ka ge e se metheo ka moka ya melao ya lekgetho yeo e fihlelelwago. Lereo la TTS le lemogwa bjalo ka le kaone, le ge tshepedišo ya lona le tsebo ya bašomi ba Ditirelo tša Lekgetho tša Afrika Borwa ya TTS e bonala e sa lekana. Ditigelo tše mmalwa di tšweleditšwe go kaonafatša TTS. / College of Accounting Sciences / M, Phil. (Accounting Sciences)

Summaries in English, Tsonga and Venda / Dyondzo yi lavisisa vutlhari lebyi nga kona eka marungula ya tiprosi ta Xitsonga byo kambisisa swikili swa vulawuri na switirateji swa mbulavurisano leswi tirhisiwaka hi varhangeri va sweswi eka tisosayiti. Mahungu hinkwawo ya mbulavurisano wa swiharhi na vanhu ya nyikiwile lama kongomisaka eka tinxaka ta vurhangeri na swikili. Marungula ya tiprosi ta Xitsonga lama hlawuriweke na ku dokhumentiwa na marungula hi varhangeri va sweswi ya hlengeletiwile naswona ya xopaxopiwile. Dyondzo yi leteriwile hi Nxopanxopo wa Mbulavulo wa Nkoka, Mbulavurisano wa Vanhu, na maendlelo ya vutitivisi bya Vanhu. Datara yi lulamisiwile hi mitlawa ku ya hi mikhetekanyo leyi hlawuriweke ya switirateji swa mbulavurisano wa nomu na wo ka wu nga ri wa nomu. Mavulavulelo ya vanhu lava nga eka swiyimo swa vurhangeri eka marungula ya tiprosi na ya vanhu va sweswi ya hlamuseriwile na ku va ya xopaxopiwile hi ku ya hi maendlelo lama hlawuriweke. Leswi nga kumiwa swi humeserile erivaleni leswaku hakunene, varhangeri va sweswi va kayivela swikili swa vulawuri na switirateji swa mbulavurisano. Milawu ya vurhangeri leyi kambisisiweke leyi languteriweke ku suka eka varhangeri votala va vanhu yi kumiwile yi nga ri kona. Swiyimo swa malawulelo na mafumelo yo biha hi ndlela ya ntirhiso wo ka wu nga ri kahle kumbe nkucetelo swi kombisiwile ku suka eka ku tirhisa switirateji swa mbulavurisano wa nomu na wo ka wu nga ri wa nomu hi ndlela yo ka yi nga ri kahle. Makolo, vukari na ku tshembhela eka swa vukhongeri kumbe swikwembu swa le hansi a ku ri swona a swi vanga malawulelo na mafumelo yo biha. Vatirhivotala va xiyimo xa le hansi va hlanganile na ku xanisiwa emimoyeni, ku xanisiwa hi ku vulavula na ku xanisiwa emirini, ku xanisiwa hi swa masangu na ku susiwa eka swiyimo swa vona ehansi ka vulawuri bya varhangeri va vona eka sosayiti. Varhangeri va sweswi va nga dyondza swotala hi swikili swa vulawuri na switirateji swa mbulavurisano ku suka eka marungula ya tiprosi ta tindzimi ta Afrika, ngopfu-ngopfu marungula ya tiprosi ta Xitsonga. Dyondzo yi humesela erivaleni leswaku ntsheketo wu fuwile hi vutlhari bya swikwembu swa le hansi, lebyi nga pfunaka eka swiphiqo swa vurhangeri bya sweswi. Dyondzo yi nga va na nkoka eka varhangeri na vatirhikulorhi va vona va xiyimo xa le hansi. Swiringanyeto na swibumabumelo swi nyikiwile eka varhangeri va sweswi ku va pfuna ku teka xiboho xo hundzuluxa switirateji swa vona swa mbulavurisano na ku cinca mavulavulelo ya vona. Varhangeri va sweswi va fanele va kopela ku suka eka vutlhari lebyi nga kona eka marungula ya tiprosi ku kambisisa ku kayivela ka swikili swa vona swa vulawuri na switirateji swa mbulavurisano ku antswisa mbulavurisano exikarhi ka vona na vatirhikulorhi va vona lava nga eka xiyimo xa le hansi. / Ngudo i todisisa vhutali vhu re hone kha nganetshelo dza phurosa ya sialala ya Xitsonga malugana na khaedu ya zwikili zwa ndangulo na ndila dza vhudavhidzani zwi shumiswaho nga vharangaphanda vha musalauno zwitshavhani. Mafhungo a u rangela malugana na vhudavhidzani ha phukha na ha vhathu o netshedzwa ho sedzwa maitele na zwikili zwa vhurangaphanda. Nganetshelo dzo vhulungwaho na u nanguludzwa dza phurosa ya sialala ya Xitsonga na nganetshelo malugana na vharangaphanda vha musalauno dzo kuvhanganywa dza senguluswa. Ngudo iyi yo disendeka kha ndila dza Tsenguluso ya Vhudavhidzani ha Tsasaladzo, Ngudo ya luambo ho sedzwa zwa u Tshilisana kha Vhudavhidzani na Nzudzanyele ya Vhushaka ha vhathu. Data yo vhekanywa u ya nga zwigwada zwa ndila dza vhudavhidzani dza u amba na dzi si dza u amba. Maitele a u davhidzana a vhaanewa kha vhuimo ha vhurangaphanda kha nganetshelo dza phurosa dza sialala na kha zwitshavha zwa musalauno o talutshedzwa a senguluswa ho d isendekwa nga ndila dzo nangwaho. Mawanwa o dzumbulula uri nangoho, vharangaphanda vha musalauno vha shaya zwikili zwa ndangulo na ndila dza vhudavhidzani. Mirando ya vhurangaphanda yo tolwaho ine ya lavhelelwa kha vharangaphanda vhanzhi vha zwitshavha a vha nayo. Zwiwo zwa ndangulo na u laula zwa u shumisa maanda kha tshivhumbeo tsha u shumisa kana u tutuwedza hu sa vhuedzi zwo vhonala kha tshumiso i si yone ya ndila dza vhudavhidzani dza u amba na dzi si dza u amba. Tseda, tsinyuwo na lutendo lwa vhurereli vhu si hone kana vha kale zwo vha zwiko zwa ndangulommbi na u toda u laula. Vhunzhi ha vhalanda vho vhaisala muyani, kha u amba na u tambudzwa muvhilini, vho tambudzwa kha zwa vhudzekani na u sudzuluswa nga vharangaphanda vhavho tshitshavhani. Vharangaphanda vha musalauno vha nga guda zwinzhi nga ha zwikili zwa ndangulo na ndila dza vhudavhidzani kha nganetshelo dza phurosa ya sialala ya nyambo dza vharema, zwihulu kha nganetshelo dza phurosa ya sialala ya Xitsonga. Ngudo yo bvukulula uri zwa sialala zwo pfuma nga vhutali ha vha kale, vhune vhu nga thusa malugana na thaidzo dza vhurangaphanda ha musalauno. Ngudo iyi i nga vha ya ndeme kha vharangaphanda na vhalanda vhavho. Madzinginywa na themendelo zwo netshedzwa kha vharangaphanda vha musalauno u vha thusa uri vha kone u tshea malugana na u dzudzanya nga huswa ndila dzavho dza vhudavhidzani, nahone vha kone u shandukisa kuitele kwavho kwa u davhidzana. Vharangaphanda vha muisalauno vha fanela u guda kha vhutali vhu re kha nganetshelo dza phurosa ya sialala vha lulamise tshiimo tsha u shaya havho zwikili zwa ndangulo na nd ila dza vhudavhidzani malugana na u khwinisa vhudavhidzani vhukati havho na vhalanda vhavho. / The study investigates the wisdom embedded in Xitsonga oral prose narratives to address management skills and communication strategies used by current leaders in societies. Background information on animal and human communication is provided with a focus on leadership styles and skills. Selected documented Xitsonga oral prose narratives and narratives about current leaders were collected and analysed. The study is guided by the Critical Discourse Analysis, Interactional Sociolinguistics and Social Constructionist approaches. Data was classified per the selected categories of the verbal and nonverbal communication strategies. Communicative behaviours of characters in leadership positions in the oral prose narratives and those of the current societies were interpreted and analysed based on the selected approaches. Findings revealed that indeed, current leaders lack management skills and communication strategies. Examined leadership principles expected from many societal leaders were found to be non-existent. Cases of power mismanagement and dominance in the form of negative manipulation or influence were identified from their misuse of verbal and nonverbal communication strategies. Greed, anger and defective religious or ancestral beliefs were sources of such power mismanagement and dominance. Most subordinates suffered emotional, verbal and physical abuse, sexual harassment and displacement at the hands of their leaders in the society. Current leaders can learn much about management skills and communication strategies from the African languages oral prose narratives, particularly Xitsonga oral prose narratives. The study reveals that folklore is rich with ancestral wisdom, which can assist in current leadership problems. The study can be valuable to both leaders and their subordinates. Suggestions and recommendations are offered to the current leaders to help them decide on adjusting their communication strategies and ultimately changing their communicative behaviour. Current leaders should take a leaf from the wisdom embedded in oral prose narratives to address their lack of management skills and communication strategies to improve communication between them and their subordinates. / African Languages / D. Litt. et Phil. (African Languages)

Abstracts in English, Xhosa and Afrikaans / The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued. / Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC. / Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ʼn uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ʼn alternatief vir en as ʼn proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ʼn Raamwerk word aanbeveel wat as ʼn grondslag kan dien vir die implementering van ABK. / College of Accounting Sciences / M. Phil. (Accounting Sciences)

Text in English with abstracts in English, Afrikaans and Tswana with keywords in English and Tswana / Displacement in the South African context is a complex and diverse phenomenon which is under-researched, particularly from the point of view of post-resettlement stress. The Meetse-a-tala community from Groenwater, Northern Cape, was resettled in 1964 and returned in 1999 to their ancestral land after a 25 year struggle to do so. The community anticipated that the land would present all the natural resources they had in 1964, but unfortunately, when they returned, the outlook seemed a lot different. / Verskuiwing in die Suid-Afrikaanse konteks is ‘n diverse en komplekse verskynsel wat nog nie voldoende nagevors is, veral vanuit die oogpunt van post-hervestigingsstres nie. Die Meetse-a-tala-gemeenskap van Groenwater in Noord-Kaap is in 1964 hervestig en het in 1999 teruggekeer na die land van hul voorouers na ‘n 25 jaarlange stryd om dit te bewerkstellig. Die gemeenskap het verwag dat die gebied weer al die natuurlike hulpbronne sou aanbied wat hulle in 1964 gehad het, maar ongelukkig, met hul terugkeer, het die vooruitsigte heel anders gelyk. / Tiragalo ya go fudusiwa ka dikgoka mo bokaong jwa Aforikaborwa e tlhagisa marara a a farologaneng ka ntlha ya dipatlisiso tse di lekanyeditsweng malebana le kgatelelo ya maikutlo e e amanang le morago ga go fudusiwa. Baagi ba Meetse-a-tala go tswa kwa Groenwater, kwa Kapabokone, ba itemogetse tiragalo ya go fudusiwa ka 1964 mme morago ga go kgaratlha dingwaga tse 25 go boela kwa lefatsheng la badimo ba bona, ba boetse ka 1999. Baagi ba ne ba solofetse gore lefatshe le tlaa ba neela ditlamelo tsotlhe tsa tlholego tse ba neng ba na natso fa ba tsamaya ka 1964, mme ka bomadimabe, e rile fa ba bowa, ba fitlhela le lebega le farologane thata. / Anthropology and Archaeology / M.A. (Anthropology)

Abstract in English, Venda and Tsonga / Released prisoners in Kenya have a 75% likelihood of committing another crime and a 50% probability of going to jail two years after their discharge from prison custody. From the trend of recidivism in Kenya, there are a staggeringly high number of offenders being incarcerated and eventually released back to the community, and the high risk of re-arrest and reincarceration is a concern for policymakers, criminologists and correctional managers. This study examined the influence of offender characteristics, offender reintegration and community perception and attitude regarding recidivism in Kakamega County, Kenya. The study adopted a survey research design. Findings reveal a statistically significant relationship between offender characteristics and recidivism. In addition, offender reintegration and community perception and attitude towards offenders greatly influence recidivism. From the study, it is recommended that the government provide correctional officers with the required resources to use the actuarial risk assessment model. The model is applied to the released offenders to predict the future probability of recidivism. In addition, it is recommended that the government and the various correctional stakeholders come up with an integrated approach that specifically targets successful re-entry of offenders upon release from prison. Finally, it is recommended that the government develop programmes targeting awareness of the community members to desist from stigmatising ex-offenders. / Vhafariwa vho vhofhololwaho ngei Kenya vha na khonadzeo ya 75% ya u ita vhuṅwe vhutshinyi na 50% ya khonadzeo ya u ya dzhele miṅwaha mivhili nga murahu ha u bva tshiṱokisini. U bva kha nzulele ya u tshinya fhafhu ngei Kenya, hu na u mangadza huhulwane ha tshivhalo tshi re nṱha tsha vhatshinyi vha re dzhele vhane vha fhedzisela vho vhofhololelwa murahu kha tshitshavha, khohakhombo khulwane ya u dovha u farwa hafhu na u valelwa hafhu dzhele zwi vhilaedzisa vhabveledzi vha mbekanyamaitele, vhaḓivhi vha zwa vhutshinyi na vhalanguli vha vhululamisi. Ngudo i ṱola ṱhuṱhuwedzo ya zwiṱaluli zwa mutshinyi, mbuedzedzo ya mutshinyi na zwine tshitshavha tsha mudzhiisa zwone na vhuvha zwi tshi ya kha u tshinya hafhu kha Dzingu ḽa Kakamega, Kenya. Ngudo yo shumisa tsedzuluso ya pulane yo dzudzanywaho ya ṱhoḓisiso. Mawanwa o dzumbulula tshivhalo tsha vhushaka ha ndeme vhukati ha zwiṱaluli zwa mutshinyi na u tshinya hafhu. U ḓadzisa khazwenezwo, mbuedzedzo y mutshinyi na zwine tshitshavha tsha mudzhiisa zwone na vhuvha zwi tshi ya kha vhatshinyi zwi ṱuṱuwedza nga huhulu u tshinya hafhu. U bva kha ngudo, hu themendelwa uri muvhuso u ṋetshedze vhaofisiri vha ndulamiso zwiko zwine zwa ṱoḓea u shumisa tshiedziso tsha u ṱola khohakhombo tsha vhukuma. Tshiedziso tshi shumiswa u vhofholola vhafariwa u humbulela khonadzeo ya vhumatshelo ya u tshinyahafhu. U ḓadzisa kha zwenezwo, hu themendelwa uri muvhuso na vhadzhiamukovhe vho fhambanaho vha vhululamisi vha ḓe na kuitele kwo ṱanganelaho kwo livhiswaho tshoṱhe kha u dzhena hafhu ha vhatshinyi musi vha tshi tou bva dzhele. Tsha u fhedzisela, hu themendelwa uri muvhuso u bveledzise mbekanyamushumo dzo livhiswaho kha u tsivhudza miraḓo ya tshitshavha u sa i sa phanḓa na u fara vhatshinyi vha kale nga nḓila i si yavhuḓi. / Vakhotsiwa lava tshunxiwaka eKenya va na 75% wa ntolovelo wa leswo va nga endla vugevenga byin’wana na 50% ta nkoteko wa ku ya ejele nakambe endzhaku ka ku tshunxiwa ka vona ejele. Kusuka eka ntolovelo wa ku vuyelela ku endla vugevenga nakambe eKenya, ku na nhlayo ya le henhla hindlela yo hlamarisa ya vaonhi lava va nga eku pfaleriweni ekhotsweni naswona endzhaku ka swona va tshunxiwa ku vuyela eka tindhawu ta vaaki, naswona ku na nxungeto wa le henhla wa ku khomiwa nakambe na ku pfaleriwa ekhotsweni nakambe hi vuntshwa, leswi i xivileriso eka vaendlatipholisi, vativi hi swa vugevenga na vafambisi va makhotso. Ndzavisisadyondzo lowu wu kambele nhlohlotelo wa swihlawulekisi swa vaonhi, ku hlanganisa nakambe vaonhi na vanhu eka tindhawu ta vaakandhawu na mavonelo na maehleketelo ya vaakandhawu hi mayelana na ku vuyelela ka swigevenga ku endla vugevenga eka Xifundza xa Kakamega, eKenya. Ndzavisisadyondzo lowu wu tirhise dizayini ya ndzavisiso wa mbalango ku nga survey research design. Leswi kumiweke swi paluxe vuxaka bya le henhla hindlela ya tinhlayonhlayo exikarhi ka swihlawulekisi swa vaonhi na vuyelelo bya ku endla vugevenga nakambe. Na le henhla ka sweswo, ku hlanganisa hi vuntshwa vaonhi na vaakandhawu nakambe hi vuntshwa na mavonelo na maehleketelo ya vaakandhawu eka vaonhi swi hlohlotela swinene vuyelelo bya ku endla vugevenga nakambe. Kusuka eka ndzavisisadyondzo, ku bumabumeriwa leswaku mfumo wu nyika vaofisiri va makhotso swipfuno leswi lavekaka ku tirhisa modlolo wa nhlahluvo wa nxungeto wa xiakichuwari ku nga actuarial risk assessment model. Modlolo lowu wu tirhisiwa eka vaonhi lava tshunxiweke ku vhumba nkoteko wa nkarhi lowu taka wa vuyelelo bya vugevenga nakambe. Ku tlhela nakambe ku bumabumeriwa leswaku mfumo na vakhomaxiave va makhotso vo hambanahambana va va na endlelo leri hlanganisiweke leri kongomisiwaka ngopfungopfu ku humeleka kahle ka ku vuyela ka vaonhi eka tindhawu ta vaaki loko vaonhi va tshunxiwa ekhotsweni. Xo hetelela, ku bumabumeriwa leswaku mfumo wu endla minongonoko leyi kongomisiweke eka vulemukisi bya vaakandhawu leswaku va tshika ku nyenyemuka khale ka vaonhi lava a va khotsiwile. / Corrections Management / Ph. D. (Criminal Justice)

Abstract in English, Tsonga and Zulu / Mitlumbo ya mifambafambo ya le magondzweni i xin’wana xa miringeto (risks) yo biha ku tlula hinkwayo ya swifambo swa le gondzweni emisaveni hinkwayo, leswi yimelaka xiphiqo lexikulu xa swohanyaswin’we-ikhonomi ngopfu-ngopfu eka matiko lama ya ha hluvukaka tanihi Afrika-Dzonga. Ku va ku nyikiwa masungulo yo tiya ya xiikhonomi eka swiboho swa mbekiso ku tirhana na ntlhontlho lowu, i swa nkoka swinene ku hlela ndhurho wa mitlumbo leyi. Mipimanyeto leyi yi tirha tanihi nxopaxopo wa swinghenisiwa swa mbuyelo wa ndhurheriwo ku endlela ku kuma mphakelo wa switirhisiwa wo tirha kahle eka ku nghenelela eka ku tirhana na mitlhontlho leyi vangiwaka hi mitlumbano ya le magondzweni. Tiko ra Afrika-Dzonga a ri nga ri ku pfuxeteni ka mahungu ya mipimanyeto ya midurho ya mitlumbano ya le magondzweni nkarhi na nkarhi, naswona leyi a yi endliwa a yi tirhisa maendlelo lamo soriwa ngopfu yo languta nkoka wa vanhu (human capital). Hikwalaho, mipimanyeto leyi nga kona a yi nga ta va leyi tshembekaka eka ku kunguhata na ku pimaniseka na mipimanyeto ya matiko man’wana. Hi le ka ku landzelela vundzhaku lebyi laha dyondzo leyi yi nga tumbuluka na ku kombisa matirhiselo ya rimba ra ntirho wo katsa (hybrid) ku kambela ndhurho wa mitlumbo ya swifambo swa le magondzweni eAfrika-Dzonga. Rimba leri ri tirhisa endlelo ro kongomisa eka nkoka wa vanhu na ku pfumela ku hakela (willingness-to-pay), eka dyondzo yi ri yin’we. Mipimanyeto ya midurho ya nkoka wa vanhu ya laveka ku va yi pfuna eka ku kunguhata leswaku yi tlakusa swinenenene swihumesiwa swa rixaka, loko hala tlhelo mipimanyeto yo pfumela ku hakela yona yi ri yona yi fanelaka swinene eka ku pfuneta minghenelelo yo tlakusa nhlayiseko wa vanhu hi ku hunguta ku vaviseka na ku fa. Endlelo ro pfumela ku hakela ri tirhisa maendlelo ya swo ka swi nga ri swa makete (contingent valuation) na ya maendlelo yo langa (preference). Khwexinere yo valanga leyi a yi ri na maendlelo yo ka ya nga ri ya swa makete na swilangiwa leswi a swi boxiwile, yi tirhisiwile hi magoza mambirhi ku sampula vaanguri va 273 eka ntirho wa swo tleketla. Eka mhaka ya endlelo ro kongomisa eka nkoka wa vanhu, mipimanyeto ya ndhurho eka xiviko xa 2016 xa Cost of Crashes in South Africa yi hundzuluxiwile hi ku katsa inifulexini, ku tirhisiwa mpimo wa 2017 wa 5.3% ku kuma mipimanyeto ya ndhurho ya 2017. Dyondzo leyi yi paluxile leswaku endlelo ro kongomisa eka nkoka wa vanhu ri kayiveta ku vona ndhurho wa mitlumbo ya le magondzweni. Dyondzo leyi yi hoxa xandla eka ntsengo wa vutivi hi ku tirhisa endlelo ro languta nkoka wa vanhu na endlelo ro pfumela ku hakela eka dyondzo yi ri yin’we ku kombisa ntirhiseko wa endlelo leri ra nkatso (hybrid)/nhlanganiso eka xiyimo xa Afrika-Dzonga. Ndzavisiso wa nkarhi lowu taka wu fanele ku engeta dyondzo leyi hi sampulu leyi humaka eka swifundzakulu hinkwaswo swa nkaye swa Afrika-Dzonga, leswaku mipimanyeto ya ndhurho yi yimela vanhu va tiko hinkwaro. / Road traffic crashes are one of the worst risks of road mobility worldwide, representing a huge socio-economic problem particularly in developing countries such as South Africa. In order to provide a sound economic basis for investment decisions to address this challenge, it is critical to assess the cost of these crashes. These estimates serve cost-benefit analysis inputs to facilitate a more efficient resources allocation for interventions to address the challenge posed by road crashes. South Africa has not been updating crash cost estimates on a regular basis, and those that were conducted used the much criticised human capital approach. Therefore, the available estimates could not be relied upon for planning purposes and comparison with the estimates of other countries. It is against this background that this study developed and illustrated the application of a hybrid framework for assessing the cost of road traffic crashes in South Africa. The framework uses the human capital approach and the willingness-to-pay approach in one study. Human capital approach cost estimates are needed to inform planning to maximize the national output, while the willingness-to-pay estimates are more suitable when the main concern is to inform interventions to increase social welfare by reducing injuries and fatalities. The willingness-to-pay approach uses the contingent valuation and the stated preference methods. A survey questionnaire with contingent valuation and stated preference questions was administered in two phases to a sample of 273 respondents within the transport industry. For the human capital approach, the cost estimates in the 2016 Cost of Crashes in South Africa report were adjusted for inflation using the 2017 rate of 5.3% to obtain 2017 cost estimates. This study revealed that the human capital approach underestimates the cost of road crashes. The study contributes to the body of knowledge by using the human capital approach and the willingness-to-pay approach in one study to illustrate the applicability of this hybrid/ combination within the South African context. Future research needs to replicate this study on a sample drawn from all nine provinces of South Africa, so that the cost estimates are representative of the country’s population. / Ukuphazamiseka komgwaqo kungenye yezingozi ezimbi kakhulu zokuhamba komgwaqo emhlabeni jikelele, ezimele inkinga enkulu yenhlalo nezomnotho ikakhulukazi emazweni asathuthuka njengeNingizimu Afrika. Ukuze unikeze isisekelo sezomnotho esizwakalayo ezinqumeni zokutshala izimali ukubhekana nale nselele, kubalulekile ukuhlola izindleko zalezi zingozi. Lezi zilinganiso zisebenza njengeziphakamiso zokuhlaziywa kwezindleko zokuhlomula ukuze kube lula ukunikezwa kwezinsiza ezenzelwe ukuxazulula inselele ebangelwa ukuphazamiseka komgwaqo. INingizimu Afrika ayizange ibuyekeze ukulinganisa izindleko zezingozi njalo, futhi lezo ezenziwa zisebenzise indlela enkulu yokugxeka ukusebenzisa abantu. Ngakho-ke, izilinganiso ezitholakalayo azikwazanga ukuthenjelwa kuzona ngezinjongo zokuhlela nokuqhathaniswa nezilinganiso zamanye amazwe. Lokhu kuphikisana nalesi sigaba ukuthi lolu cwaningo lusungulwe futhi luboniswe ukusetshenziswa kohlaka oluxubile lokuhlola izindleko zokuphazamiseka komgwaqo eNingizimu Afrika. Uhlaka lusebenzisa indlela yokusebenzisa abantu kanye nendlela yokuzimisela-ukukhokha ocwaningweni olulodwa. Ukulinganiselwa kwezindleko zokusebenzisa abantu kuyadingeka ukuze kwaziswe ukuhlela ukwandisa umkhiqizo kazwelonke, kanti ukulinganiselwa kokuzimisela-ukukhokhela kukulungele kakhulu ukwazisa ukungenelela ukwandisa inhlalakahle yomphakathi ngokunciphisa ukulimala nokubulawa kwabantu. Indlela yokuzimisela-ukukhokha isebenzisa ukuhlaziywa kwesilinganiso kanye nezindlela okukhethwa ngazo. Imibuzo yokuhlola ngokuhlaziywa kwesilinganiso kanye nemibuzo ekhethwe ngayo yenziwa ngezigaba ezimbili embonakalisweni yabaphendulile abangama-273 embonini yezokuthutha. Ngokwendlela yokusebenzisa abantu, izindleko ezilinganiselwa ku-2016 Izindleko Zokushayisana eNingizimu Afrika kubikwa ukuthi zalungiselwa ukwenyuka kwamandla emali, kusetshenziswa isilinganiso sango-2017 esingu-5.3% ukuthola izindleko zango-2017. Lolu cwaningo luveze ukuthi indlela yokusebenzisa abantu ithatha kancane izindleko zokuphazamiseka komgwaqo. Ucwaningo lunomthelela emzimbeni wolwazi ngokusebenzisa indlela yokusebenzisa abantu kanye nendlela yokuzimisela-ukukhokha ocwaningweni olulodwa ukukhombisa ukufaneleka kwalesi sivumelwano / inhlanganisela ngaphakathi komongo waseNingizimu Afrika. Ucwaningo lwesikhathi esizayo ludinga ukuphindaphinda lolu cwaningo embonakalisweni othathwe kuzo zonke izifundazwe eziyisishiyagalolunye zaseNingizimu Afrika, ukuze ukulinganiswa kwezindleko kummele abantu bezwe / Business Management / D. Phil. (Management Studies)

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)