This study identifies additional investment incentives, applicable to the manufacturing sector, which the South African government could introduce to encourage investors to choose the South African manufacturing sector as a desired investment destination. A comparison is made between the relevant investment incentives provided to manufacturing companies by Malaysia and Singapore and those provided by South Africa, in order to examine the similarities and differences between these incentives. In the light of these findings, recommendations are made for revised or additional investment incentives in South Africa to promote investment in South African manufacturing companies and reduce some of the barriers that prevent local and foreign investment in South Africa. / Accounting / M. Com. (Accounting)

Past research on activity-based costing (ABC) success factors has predominantly focused on establishing relationships between known success factors and ABC implementation success. According to the researcher, there is a lack of exploratory studies to establish ABC implementation factors especially in a South African context. This study has explored these factors from literature and attempted to identify any other factors of importance with the use of semistructured interviews. A total number of 13 interviews were conducted with participants from manufacturing organisations in the Nelson Mandela Bay Metropole using some form of ABC. The findings suggested that ABC may be more beneficial at larger, more diverse organisations but that smaller organisations may also benefit from ABC if product costing accuracy could be significantly improved with ABC and if no major pressure on company resources is incurred. In addition it seems that ABC should be utilised to the fullest extent that is practical for the manufacturing organisation and that the use of supplementary cost-saving mechanisms with ABC may be beneficial. Finally it is recommended that users be fully trained at ABC and that careful consideration of an appropriate ABC software package may increase the likelihood of ABC implementation success. / Management Accounting / M. Phil. (Management Accounting)

Generational sub-groups have been stereotyped as requiring different approaches in the workplace with regard to what keeps them motivated. This research study was conducted from a humanistic-existential paradigm, seeking to find ways to avoid the demotivation of employees that can result from one-size fits all reward and recognition policies. The research attempts to establish the existence and nature of generational differences. Two quantitative measuring instruments, namely the Rewards Preferences Questionnaire (RPQ) and the Motivation Measure, were distributed electronically to all staff of a South African facilities management firm. The findings indicated that there are generational sub-group preferences for certain types of reward, and different perceptions about what types of reward attract, motivate and retain employees. They can be motivated differently by some reward structures. However, for others there was no obvious preference among the generational sub-groups. The main recommendation of the study is that companies adopt a flexible approach to reward and recognition, allowing employees to tailor reward structures according to their needs. Remuneration is the most preferred method of rewarding employees across all generations. / Industrial and Organisational Psychology / MCOM (Industrial and Organisational Psychology)

The Nelson Mandela Metropole is the largest contributor to the Eastern Cape Province’s economy and its share of the production of the Eastern Cape is about 41, 3 % per annum. This requires that the competitiveness of the Metropole be improved in order to enable it to meet the challenges of the Province. The objective of the GEAR policy strategy places a focus on the leading coastal industrial locations of South Africa. Furthermore, the national government has shifted the responsibility of service delivery to local governments in an effort to reinforce the integrated development planning process in municipalities. To meet those challenges, the Metropole has focused its attention on improving local resources. To enhance the performance of the manufacturing industry of the Metropole, it is necessary to ensure that the Metropole has locational attributes to attract new investment. Such attributes include creation of closely located industries. This will help the firms to engage in competition as well as engage in co-operative activities among themselves. The study employs a variety of theories to highlight the need to enhance productivity of industries in order to attract new investment. These theories include the new (endogenous) growth theory that argues that productivity growth is determined by introduction of new technologies. Such technologies accrue because ideas that contribute to their development are nonrival, and thus their creation has a fixed cost and zero marginal cost. The property of fixed cost in the creation of ideas results in the emergence of increasing returns to scale. The Porter’s Diamond framework is used in the study to take the issue of productivity growth further. Its thrust is that in particular nations some industries experience high productivity growth rates. It further argues that the locational attributes are responsible for these industries in registering high productivity growth levels. These attributes include the creation of advanced resources such as a skilled labour force. The data obtained from the survey of the research on the manufacturing industries forms part of this study. The findings of the survey reveal that although the manufacturing sector of the South African region has registered some significant success, there is still some room for improving its competitiveness. It revealed that development of the local markets through competition and cooperation among the industries would help to render these industries internationally competitive. This study concludes with some recommendations. These recommendations place emphasis on improvement of infrastructure, quality of labour force, and development of the region’s market. In order to carry out the recommendations effectively, government policy has to be repositioned so as to enhance its visibility among the stakeholders in the economy. Of importance is to ensure the promotion of policy that supports geographically concentrated businesses.

This study focuses on the use of the Athrixia phylicoides plant in Tshwane, Gauteng, South Africa. The plant is used within the domestic domain as a beverage, for medicinal purposes, as well as for the manufacturing of domestic brooms. The aim of the study was to investigate the use and market of Athrixia phylicoides in two of the Tshwane markets, namely; Denneboom and Marabastad. Case study design, participant observation and interviews were employed to collect data. A literature review was conducted to construct a theoretical framework. The study reveals that traditional healers, broom makers and customers have a remarkable knowledge about Athrixia phylicoides, which has been untapped thus far. In addition, the study indicates that possible extinction of the Athrixia phylicoides plant, due to over-harvesting and lack of conservation, will pose a challenge to the market. / Anthropology / M.A. (Anthropology)