Text in Afrikaans / Die doel van die studie was om 'n model te ontwikkel vir openbare bibiioteekdiensiewering in 'n ontwikkelende land met 'n multikulturele samelewing. Die kernprobleem was om die teoretiese fundering van dienslewering en die toepassing daarvan in die praktyk te ondersoek. Die eerste subprobleem was om die eienskappe van 'n professie en professionele dienslewering te ondersoek. Die eienskappe van die professionalis/bibiiotekaris wat leiding aan die gebruiker moet gee, is geidentifiseer. Sleutelelemente is: outonomie (gekoppel aan deskundigheid en opieiding), 'n altruistiese diensorientasie en funksionele diens (volgens professionele riglyne en standaarde) aan alle groepe in die gemeenskap, ongeag sosiale kias. Die tweede subprobleem was om die doelstellings en funksies van die openbare biblioteek en die roi van gebruikersleiding daarin te ontleed. Daar is gevind dat diensleweringsfunksies in die teorie swak gefundeer is. 'n Kategorisering is voorgestel wat onderskei tussen ondersteuningsfunksies, diensleweringsfunksies en bestuursfunksies. Gebruikersleiding is geidentifiseer as oorkoepelende begrip en kernelement van alle diensleweringsfunksies wat gerig is op die optimalisering van die waarde van inligting tot beswil van die samelewing. Die derde subprobleem was om die ontstaan van 'n diensbegrip in die openbare biblioteek te beskryf en paradigmaverskuiwings uit te wys. Professionele riglyne, beginsels en standaarde, is ontleed. Afleidings is gemaak oor 'n heersende diensbegrip en rol van die openbare biblioteek. Daar is bevind dat die riglyne vir die identifisering van gebruikersgroepe en hulle behoeftes asook diensleweringsfunksies ontoereikend is. 'n Kategorisering van potensiele gebruikersgroepe en hul behoeftes is gedoen en 'n model vir openbare biblioteekdiensiewering ontwikkel om die leemte in teoretisering te vul. Die model onderskei 'n diensparadigma van dienslewering aan alie individue en groepe in die gemeenskap en missie van ontwikkeling; die primere doeiltelling opvoeding; beginsels van gemeenskapskontak; behoeftebepaling en toegang lot inligting; diensfunksies en uitreikaktiwiteite; die professionalis-klientverhouding; wetgewing, organisatoriese strukture en omgewingsfaktore. Die model is in 'n vraelysopname in die Suid-Afrikaanse openbare biblioteekpraktyk getoets. Daar is bevind dat die doelsteliings nagestreef en diensfunksies toegepas word. Die grootste probleme word in organisatoriese strukture en finansiering ondervind. Hierdie sake moet dringend aandag kry om die gestelde missie, naamlik om 'n wesenlike rol te speel in die ontwikkeling van die hele Suid-Afrikaanse samelewing, te verwesenlik. / The purpose of the study was to develop a model for public library service rendering in a developing and multicultural society. The core problem was to investigate the theoretical foundation of service rendering and the application thereof in practice. The first subproblem was to examine the characteristics of a profession and professional service rendering. The characteristics of the professional/ librarian who has to provide guidance to the user were identified. Key elements are: autonomy (linked to expertise and training), an altruistic service orientation and functional service (according to professional guidelines and standards) to all groups in the community irrespective of social class. The second subproblem was to analyse the aims and functions of the public library and the role of user guidance in it It was found that service rendering functions are not theoretically well grounded. A categorisation is proposed which distinguishes between supporting, service rendering and management functions. User guidance is identified as an umbrella concept and core element of all service rendering functions which is directed at optima/isirtg the value of information to the benefit of society. The third subproblem was to describe the origins of a service concept in the public library and to expose paradigm shifts. Professional guidelines, principles and standards were analysed. Conclusions were drawn about a predominant service concept and the role of the public library. It was found that guidelines for the identification of user groups and their needs as well as service rendering functions are inadequate. A categorisation of potential user groups and their needs was compiled and a model for public library service rendering was developed to bridge the gap in XXtheorisation. The model distinguishes a paradigm of service to all Individuals and groups in the community and a developmental mission; the primary aim of education; service principles of community networking, needs assessment and information access; service functions and outreach activities; the professionalclient- relationship; legislation, organisational structures and environmental factors. The model was tested in South African public library practice by means of a questionnaire survey. It was found that aims are pursued and service functions are applied. The greatest problems are experienced In organisational structures and financing. These issues must be urgently addressed to realise the public library's declared mission, namely to play a substantial role in the development of the South African society as a whole. / Information Science / D. Litt. et Phil. (Information Science)

Text in Afrikaans / Die doel van die studie was om 'n model te ontwikkel vir openbare bibiioteekdiensiewering in 'n ontwikkelende land met 'n multikulturele samelewing. Die kernprobleem was om die teoretiese fundering van dienslewering en die toepassing daarvan in die praktyk te ondersoek. Die eerste subprobleem was om die eienskappe van 'n professie en professionele dienslewering te ondersoek. Die eienskappe van die professionalis/bibiiotekaris wat leiding aan die gebruiker moet gee, is geidentifiseer. Sleutelelemente is: outonomie (gekoppel aan deskundigheid en opieiding), 'n altruistiese diensorientasie en funksionele diens (volgens professionele riglyne en standaarde) aan alle groepe in die gemeenskap, ongeag sosiale kias. Die tweede subprobleem was om die doelstellings en funksies van die openbare biblioteek en die roi van gebruikersleiding daarin te ontleed. Daar is gevind dat diensleweringsfunksies in die teorie swak gefundeer is. 'n Kategorisering is voorgestel wat onderskei tussen ondersteuningsfunksies, diensleweringsfunksies en bestuursfunksies. Gebruikersleiding is geidentifiseer as oorkoepelende begrip en kernelement van alle diensleweringsfunksies wat gerig is op die optimalisering van die waarde van inligting tot beswil van die samelewing. Die derde subprobleem was om die ontstaan van 'n diensbegrip in die openbare biblioteek te beskryf en paradigmaverskuiwings uit te wys. Professionele riglyne, beginsels en standaarde, is ontleed. Afleidings is gemaak oor 'n heersende diensbegrip en rol van die openbare biblioteek. Daar is bevind dat die riglyne vir die identifisering van gebruikersgroepe en hulle behoeftes asook diensleweringsfunksies ontoereikend is. 'n Kategorisering van potensiele gebruikersgroepe en hul behoeftes is gedoen en 'n model vir openbare biblioteekdiensiewering ontwikkel om die leemte in teoretisering te vul. Die model onderskei 'n diensparadigma van dienslewering aan alie individue en groepe in die gemeenskap en missie van ontwikkeling; die primere doeiltelling opvoeding; beginsels van gemeenskapskontak; behoeftebepaling en toegang lot inligting; diensfunksies en uitreikaktiwiteite; die professionalis-klientverhouding; wetgewing, organisatoriese strukture en omgewingsfaktore. Die model is in 'n vraelysopname in die Suid-Afrikaanse openbare biblioteekpraktyk getoets. Daar is bevind dat die doelsteliings nagestreef en diensfunksies toegepas word. Die grootste probleme word in organisatoriese strukture en finansiering ondervind. Hierdie sake moet dringend aandag kry om die gestelde missie, naamlik om 'n wesenlike rol te speel in die ontwikkeling van die hele Suid-Afrikaanse samelewing, te verwesenlik. / The purpose of the study was to develop a model for public library service rendering in a developing and multicultural society. The core problem was to investigate the theoretical foundation of service rendering and the application thereof in practice. The first subproblem was to examine the characteristics of a profession and professional service rendering. The characteristics of the professional/ librarian who has to provide guidance to the user were identified. Key elements are: autonomy (linked to expertise and training), an altruistic service orientation and functional service (according to professional guidelines and standards) to all groups in the community irrespective of social class. The second subproblem was to analyse the aims and functions of the public library and the role of user guidance in it It was found that service rendering functions are not theoretically well grounded. A categorisation is proposed which distinguishes between supporting, service rendering and management functions. User guidance is identified as an umbrella concept and core element of all service rendering functions which is directed at optima/isirtg the value of information to the benefit of society. The third subproblem was to describe the origins of a service concept in the public library and to expose paradigm shifts. Professional guidelines, principles and standards were analysed. Conclusions were drawn about a predominant service concept and the role of the public library. It was found that guidelines for the identification of user groups and their needs as well as service rendering functions are inadequate. A categorisation of potential user groups and their needs was compiled and a model for public library service rendering was developed to bridge the gap in XXtheorisation. The model distinguishes a paradigm of service to all Individuals and groups in the community and a developmental mission; the primary aim of education; service principles of community networking, needs assessment and information access; service functions and outreach activities; the professionalclient- relationship; legislation, organisational structures and environmental factors. The model was tested in South African public library practice by means of a questionnaire survey. It was found that aims are pursued and service functions are applied. The greatest problems are experienced In organisational structures and financing. These issues must be urgently addressed to realise the public library's declared mission, namely to play a substantial role in the development of the South African society as a whole. / Information Science / D. Litt. et Phil. (Information Science)

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)