The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for exploration and evaluation expenditure. However, there is no definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The objective of this study was to perform a literature review and to carry out empirical research by using questionnaires that were distributed to junior exploration companies to investigate whether accounting and taxation practices are consistently applied. Accordingly, the findings confirmed that the accounting and taxation practices followed by junior exploration companies are not consistently applied. / Financial Accounting / M.Com. (Accounting)

Submitted in compliance with the requirements for the Master's Degree in Technology: Human Resources, Durban University of Technology, Durban, South Africa, 2017. / Corporate Social Responsibility (CSR) has been recognised as a weapon to survive in global competitive environment. This research paper evaluated the impact of Richards Bay Mineral’s (RBM) corporate social responsibility on communities in the northern region of KwaZulu-Natal. The factors that influence and those that hinders the implementation of CSR initiatives were identified. Strategies that can be applied by CSR managers at RBM in improving stakeholder engagement and communication have been suggested. A quantitative research method was applied in the study. The research sample was selected randomly, using a cluster sampling method and consisted of 250 participants required to complete a Likert scale questionnaire. The questionnaire we distributed to the participants and were collected after two weeks by the researcher. The data was analysed using the statistics package SPSS version 21.0, with the results presented by figures developed in Microsoft Excel and cross tabulation tables. The results of the findings identified factors that influenced CSR initiatives as lack of feedback, communication and stakeholder engagement. Commitment from senior management must be demonstrated at a local level to facilitate community engagement, feedback and monitoring, because the logic of CSR is towards seeing its impact in community socially, environmentally and economically. / M

M.Com. (Leadership in Performance and Change) / In August 2012 the South African mining industry was the focus of attention due to an illegal strike at Lonmin Platinum mine that resulted in the police shooting striking employees on 16 August 2012. Thirty-four employees lost their lives on that day. An additional ten people died in violent protests in the build-up to the main shooting incident. This strike period has become widely known as ‘Marikana’. This historical incident illustrates how a single incident within an organisation can have an impact at various levels and affect multiple stakeholders. The main objective of this study was to identify the effect that the Marikana mining incident had on Lonmin (the organisation) and its main stakeholders as well as to identify the effect the stakeholders and Lonmin had on each other. In order to reach these objectives an historical timeline of the sequence of events surrounding the Marikana incident was constructed. The main stakeholders involved in the Marikana incident were then identified, and the relationships and the relative strengths between these stakeholders were mapped. The methodology used in the study was Quantitative Narrative Analysis (QNA) as applied by Franzosi (2010). In particular, the content from English newspaper articles sourced from South Africa and England relating to the Marikana mining incident for the period 1 to 24 August 2012 were reviewed, coded and analysed. All relevant data from the articles were recorded in a manual database, coded according to the semantic triplet of ‘actors’, ‘actions’ and ‘subjects’ (S-V-O) (Franzosi, 1989) and analysed based on QNA principles (Franzosi, 2010). First, a sequence analysis was conducted, identifying the roles (consequences) that the respective actors (stakeholders and subgroupings of stakeholders) enacted as well as the order in which they unfolded. The analysis was used to produce a series of network graphs to visually depict the sequence of events and the respective effects of the sequencing of these events. These graphs take the form of stake maps and visually tell the story of how events unfolded and the effects of these events on all the actors involved ...

MENVSC (Geography) / Department of Geography and Geo-Information Science / Artisanal and small-scale gold mining (ASGM) has devastating impacts on different parts of the environment and is a source of environmental degradation and contamination. ASGM degrades water resources, contaminate soil, sediments and water and lead to serious land degradation problems. ASGM activities are also associated with socio-economic issues such as child labour, prostitution and health and safety concerns. Insufficient understanding of the environmental and social problems of ASGM in Giyani Greenstone Belt has led to lack of mitigation strategies to reduce such problems. The main aim of this research was to assess and manage the environmental and socio-economic impacts of ASGM in Giyani Greenstone Belt. Remote sensing and GIS and Normalised Differential Vegetation Index were used to assess the effects of mining activities on vegetation cover. Assessment of the effects of ASGM on water, sediments and soil quality involved collection of samples in order to establish their physical and chemical properties. The concentration of toxic and trace metals were determined using Atomic Absorption Spectrometer (AAS) and X-ray Fluorescence (XRF) instruments. The pH meter was used to determine the pH level of the collected samples. Questionnaires, interviews and SPSS were used to assess socio-economic impacts of ASGM. The study culminated in devolvement of NDVI maps and this was used to assess the effects of ASGM on vegetation cover. Results showed that the mining activities in the area had caused extensive environmental degradation due to serious removal of vegetation cover in the site. ASGM had serious effects on soil, water and sediments quality such as environmental contamination by toxic and trace elements. Soil samples were found with high concentration of As, Cr, Cu, Ni, Pb and Zn as compared to the recommended South African Soil Quality and WHO threshold values for plants. It was found that Klein Letaba had high concentration of Ba, La, V, and Ce above the World Soil Averages for plants. Sediments were heavily contaminated with Cr, Ni, Pb, Zn, As and Ba as compared to the recommended standards prescribed by US EPA and WHO. The pH of water, soil and sediments samples collected from both mining sites were found to be strongly alkaline which affects the plants growth as well as aquatic flora and fauna. Socio-economic issues such as child labour, injuries, educational problems, health and safety issues, police disturbance, creation of jobs and income generation were identified at mine sites. ASGM had serious effect on vegetation cover through environmental degradation. ASGM also had serious environmental contamination by toxic and trace elements. ASGM had both positive and negative socio-economic issues at mining site which include employment opportunities, income generation, occupational health and safety, police disturbance and arrests and the use of child labour. Mine site rehabilitation is recommended in this study to reduce environmental degradation. The remediation of contaminated area by concentrated toxic and trace elements should be applied at both mining sites. ASGM should be legalised to enhance positive aspects of the mining such as increase in income generation and creation of more employment opportunities. However, there should be enforcement of mining policies to reduce social and environmental problems.

This study estimates the price and income elasticity coefficients of electricity demand in the mining sector of South Africa for the period ranging from April 2006 to March 2019. A time varying parameter (TVP) model with the Kalman filter is applied to monitor the evolution of the elasticity estimates. The TVP model can provide a robust estimation of elasticities and can detect any outliers and structural breaks. The results indicate that income and price elasticity coefficients of electricity demand are lower than unit. The income elasticity of demand has a positive sign and it is statistically significant. This indicates that mining production – used as a proxy for mining income – is a significant determinant of electricity consumption in the mining sector. In its final state income elasticity is estimated at 0.15 per cent. On the contrary, price does not play a significant role in explaining electricity demand. In fact, the price elasticity coefficient was found to be positive which is contrary to normal economic convention. This lack of response is attributed mainly to the mining sector’s inability to respond, rather than an unwillingness to do so. A fixed coefficient model in a form of Ordinary Least Squares (OLS) is used as a benchmark model to estimate average price and income elasticity coefficients for the period. The results of the OLS regression model confirm that price does not play a significant role in explaining electricity consumption in the mining sector. An average price elasticity coefficient of -0.007 has been estimated. Income elasticity was estimated at 0.11 for the period under review. The CUSUM of squares test indicate that parameters of the model are unstable. The Chow test confirms 2009 as a breakpoint in the data series. This means that elasticity coefficients of electricity demand in the mining sector are time variant. Thus the OLS results cannot be relied upon for inference purposes. The Kalman filter results are superior. This study cautions policy makers not to interpret the seeming lack of response to price changes as an indication that further prices increases could be implemented without hampering electricity consumption in the sector. Furthermore, it recommends that the electricity pricing policy should take into account both the negative impacts of rapid price increases and the need to invest in long-term electricity infrastructure in order to improve the security of energy supply. A long term electricity price path should be introduced in order to provide certainty and predictability in the price trajectory. This would allow all sectors of the economy sufficient time and space to make investment and operational decisions that would have the least adverse effects on economic growth and job creation. / Economics / M. Com. (Economics)

Legislators are placing increased pressure on mining companies to improve their safety performance. The importance of safety leadership is highlighted by its role in safety culture and improving safety performance. The aim of this study was to develop and evaluate the impact of a coaching program on safety leadership. The main constructs namely safety culture, safety leadership and coaching was conceptualised along the humanistic paradigm, with theoretical definitions and models. In this study, safety culture is employees’ shared attitudes, beliefs, perceptions and values about safety that affect their behaviour in the workplace. Safety leadership is the interpersonal influence that a leader exercises to achieve the organisation’s safety performance goals. Coaching is an interpersonal interaction that aims to improve individual performance through increased selfawareness and action plans. A theoretical model was developed to explain the elements that constitute effective safety leadership. A coaching program was developed based on executive coaching and leadership development principles. The empirical investigation was conducted in an organisation in the South African mining industry. A nested mixed methods design was followed. In the quantitative study, a 360 degree survey was employed to assess the ratings of a purposive sample (n=54) along eight dimensions before and after the coaching. Data was analysed with descriptive and inferential analysis. Results showed statistically significant improvements on accountability, collaboration, and feedback and recognition after the coaching. The results reflected differences in 360 degree ratings according to gender, race, job level, age and geographical location. The most significant improvements were for females, Africans, management, age 51-60 years, and site 2. In the qualitative study, a semi-structured interview was employed to study four cases to investigate managers’ personal experiences and changes in attitude toward safety. Data was analysed utilising thematic analysis. The findings revealed that coaching was a positive experience and contributed to changing managers’ attitudes toward safety. The research added to the field of organisational behaviour by presenting a theoretical model that enhances the understanding of safety leadership, the development of a coaching program and providing empirical evidence that the principles of coaching and leadership development can be applied to improve safety leadership. / Industrial & Organisational Psychology / D. Admin. (Industrial and Organisational Psychology)

In a rapid changing environment mining companies have to change the way in which they do business, while employees have to manage their careers and ensure they are multi-skilled. Organisations are looking to employ individuals who are career driven, highly adaptable and flexible and display the necessary employability skills. The main purpose of this study was to determine if any relationship exists between the different factors of graduate employability and work performance in the mining industry in South Africa. A cross-sectional quantitative research approach was followed. A simple random sample was drawn from graduate male and female employees between the ages of 18 – 30 years with any post-matric qualification employed in the mining industry in South Africa. Through the process of exploratory factor analysis, six graduate employability factors and four work performance factors were identified. The graduate employability factors included career self-management drive, cultural competence, career resilience, emotional literacy, career literacy and self-efficacy. The work performance factors included the supervisor role, employee role, recognition and organisation support. Correlation and regression analyses were conducted. The results indicated a relationship between graduate employability and work performance. Strong, positive correlations were found between graduate employability and work performance with career self-management drive being the strongest predictor of work performance. Recommendations for the mining industry focused on how employability could be enhanced to improve work performance. / Human Resource Management / M. Com. (Human Resource Management)

Legislators are placing increased pressure on mining companies to improve their safety performance. The importance of safety leadership is highlighted by its role in safety culture and improving safety performance. The aim of this study was to develop and evaluate the impact of a coaching program on safety leadership. The main constructs namely safety culture, safety leadership and coaching was conceptualised along the humanistic paradigm, with theoretical definitions and models. In this study, safety culture is employees’ shared attitudes, beliefs, perceptions and values about safety that affect their behaviour in the workplace. Safety leadership is the interpersonal influence that a leader exercises to achieve the organisation’s safety performance goals. Coaching is an interpersonal interaction that aims to improve individual performance through increased selfawareness and action plans. A theoretical model was developed to explain the elements that constitute effective safety leadership. A coaching program was developed based on executive coaching and leadership development principles. The empirical investigation was conducted in an organisation in the South African mining industry. A nested mixed methods design was followed. In the quantitative study, a 360 degree survey was employed to assess the ratings of a purposive sample (n=54) along eight dimensions before and after the coaching. Data was analysed with descriptive and inferential analysis. Results showed statistically significant improvements on accountability, collaboration, and feedback and recognition after the coaching. The results reflected differences in 360 degree ratings according to gender, race, job level, age and geographical location. The most significant improvements were for females, Africans, management, age 51-60 years, and site 2. In the qualitative study, a semi-structured interview was employed to study four cases to investigate managers’ personal experiences and changes in attitude toward safety. Data was analysed utilising thematic analysis. The findings revealed that coaching was a positive experience and contributed to changing managers’ attitudes toward safety. The research added to the field of organisational behaviour by presenting a theoretical model that enhances the understanding of safety leadership, the development of a coaching program and providing empirical evidence that the principles of coaching and leadership development can be applied to improve safety leadership. / Industrial and Organisational Psychology / D. Admin. (Industrial and Organisational Psychology)

The mining industry in South Africa contributes significantly to the national economy. Despite stringent safety legislation, mining accidents cause numerous fatalities and injuries. Inadequate or insufficient training is often cited as a root cause of accidents. Conventional class-based safety training has not reduced the incidence of accidents significantly. By contrast, virtual reality training tools can provide simulated exposure to real-world working conditions without the associated risks. This study describes the application of design-based research (DBR) in the design and development of two desktop virtual reality (VR) systems for safety training in the South African mining industry. The results of a usability context analysis were applied in the design of a VR prototype on generic hazards recognition and rectification, which was used and evaluated at South Africa‘s largest platinum mine site. A case study was conducted to investigate the causes and occurrences of falls of ground, which resulted in the design and development of a second VR prototype focusing on identifying and addressing underground geological conditions. DBR was also used in the generation of an evaluation framework for evaluating VR training systems, namely the Desktop VR Evaluation Framework (DEVREF), which is the major deliverable of the research. DEVREF can make a major contribution to the domain of e-training in mines and is transferable and customisable beyond its initial application. The process flow of the research thus moved beyond merely providing a solution to a complex real-world problem and became a classic DBR study with dual outcomes, namely a practical real-world solution in the form of two VR training systems and a theoretical contribution in the form of the DEVREF evaluation framework. DEVREF evaluates the design of desktop VR training systems in the categories of instructional design, usability, VR systems design, and context-specific criteria for mining. The use of DEVREF is demonstrated by reporting the application of its criteria in evaluating the two VR training systems. Heuristic evaluation, end-user surveys, and interviews were used as evaluation methods. A third contribution is methodological, in that this work proposes a new DBR process model and an interaction design lifecycle model suitable for VR training systems. / Computing / D. Phil. (Information Systems)

One of the greatest challenges facing the world today is integrating industrial activities such as mining with environmental integrity and social concerns. Monitoring is fundamental to environmental management, both to assess the adherence to standards and to allow environmental managers to learn from practical experiences. However, a problem arises when the regulatory authorities cannot keep up with their mandate of enforcement and compliance monitoring. This research examined how the Department of Minerals and Energy (DME) implements the concept of sustainable development in the mining sector of the Eastern Cape (EC) and, more specifically, the extent to which the Mine Environmental Management (MEM) section is able to effectively monitor compliance of mining operations with environmental legislation. This was the first systematic compilation of statistical data for the DME, and presents the first study in the EC regional office in terms of environmental sustainability. Results indicate that there has been a sustained increase in mining activity over the past three years, possibly as a result of the boom in the construction industry and the accelerated road maintenance and improvement programmes in the Eastern Cape. Mining applications received by the DME have increased by 47% from 2006 to 2007 (January-May) and by a further 100% from 2007 to 2008. In addition to the increasing number of mining concerns being established, 98 mining concerns will need to apply for the conversion of their old order rights to new order rights by the 1st May 2009. Mining in the province is predominantly small scale with mining permits (mined areas less than 1.5Ha) making up 52.3% of all applications, with larger mining concerns contributing 29.3% and prospecting contributing the remaining 18.4%. In terms of compliance inspections, the EC regional office is required to conduct 120 environmental compliance inspections annually in terms of contributing to sustainable development. The MEM section exceeded this target since 2003. However, when the number of operational mines is considered, 120 inspections per year equates to one mine being visited, on average once every four years (based on 2008 data). Based on projected figures (number of compliance audits and number of operational mines) for 2009, the DME’s target of 150 inspections for 2009/10 combined with the limited staff D. Watkins – MBA Dissertation 2008 capacity will, at best, mean that mines would be inspected once in seven years. However, the target of 150 inspections will not actually even cover the expected number of EMP evaluation inspections. This has serious implications in terms of regulating the compliance of the mining concerns with their EMPR’s. The low level of compliance monitoring can be directly related to staff capacity and logistics problems at the regional office as well as provincial targets being based on staff capacity rather than the number of operational mines. Thus, considering potential environmental damage associated with mining operations and the capacity constraints of the MEM to conduct frequent compliance audits, it is likely that mining operations will have negative implications for sustainable development in the region. Currently there are many challenges facing the DME in terms of contributing positively to sustainability in the mining sector and there is a need to base future actions on the idea of continuous improvement and ultimately progress.