Thesis (Ph.D. (African Languages)) -- University of Limpopo, 2020 / Maikemišetšo a nyakišišo ye ke go maatlafatša Seafrika go Basotho ba Leboa gore ba be le boitshepho setšong sa bona. Ba eletšwa go phethagatša ditumelo tša sebona kantle le pelaelo goba boinyatši. Nyakišišo ye e fa tlhalošo ye e tseneletšego ka ga dikošatšhaba tša Sesotho sa Leboa, fao monyakišiši a laetšago gore dikošatšhaba tša sebona di bohlokwa go bona go feta tša ditšhaba tše dingwe, ka ge dikošatšhaba tša bona di rwele motheo wa setšo sa bona. Nyakišišo ye e ithekgile ka setlwaedi sa sebopego sa bomolomo go tšwa go Parry (1930), se thušana le setlwaedi sa kgokagano ka mohlobo le setlwaedi sa tirišongwalwa. Nyakišišo e phethagaditšwe ka tšhomišo ya mokgwaboleng wo o matlafaditšwego ke mekgwatlhaolo ya bakgathatema ye mebedi, e lego; tlhaolokgonagalo ya mokgwa wa sebokuboku le tlhaolotebanyi ya mokgwataeletšo. Go šomišitšwe mekgwa ye meraro ya kgoboketšo ya tshedimošo, e lego; phatadiganong, pogelo, le dingwalwa. Temogo e bile ya gore dikošatšhaba tša Sesotho sa Leboa ga di hwetše thekgo gabotse go tšwa go beng ba tšona. Nyakišišo e hlatholotše tšeo di latelago ka dikošatšhaba tša Basotho ba Leboa; mehuta, tšweletšo, sebopego gammogo le mehola ya tšona setšhabeng. Go lota dikošatšhaba pukung go tla thuša gore le meloko yeo e sa tlago e be le lesedi le tsebo ka ga dikošatšhaba tša sebona, ka ge kgonagalo ya gore di timelele e letše le tlhakahlakano ye e bago gona ya merafe mo nageng ya Afrika-Borwa. MAREO: Setšo, Setšhaba, Dikošatšhaba, Sebopego, Tšweletšo, Mohola

Abstract in English, Afrikaans and Sepedi / The auditing profession is facing criticism for audit firms being associated with clients with a poor ‘tone at the top’ despite auditors being required to assess a company’s ‘tone at the top’, both prior to and during an audit. A problem arises if, should auditors perform an inappropriate ‘tone at the top’ assessment, they may be associated with an unethical company. Moreover, such an inappropriate assessment may result in an incorrect risk of material misstatement assessment and, consequently, an inappropriate audit opinion on the financial statements of the company. A qualitative research approach and a multiple case study design were used to understand how auditors assess a company’s ‘tone at the top’. An audit partner from six JSE-accredited audit firms and senior inspectors from the IRBA were interviewed. It was found that the participating auditors assess a company’s ethical leadership, ethical culture, the governance role of the audit committee and compliance with laws and regulations when assessing a company’s ‘tone at the top’ while adhering to quality control principles. Despite the participants acknowledging both that ‘tone at the top’ assessments are conducted during the pre-engagement and planning of an audit and that the audit engagement partner is responsible for these assessments, there was a lack of evidence in the audit files supporting these assessments. The study findings may enable audit firms to include guidance in their audit methodologies on ‘tone at the top’ assessments and in documenting such assessments and may also assist the IRBA in providing guidance and training to auditors on ‘tone at the top’ assessments. / Die ouditprofessie staar kritiek in die oë as gevolg van die feit dat ouditfirmas geassosieer word met kliënte met 'n swak “karakter aan die hoof”, ten spyte daarvan dat van ouditeurs vereis word om 'n maatskappy se “karakter aan die hoof” voor en tydens 'n oudit te assesseer. Die probleem is dat indien ouditeurs 'n onvanpaste assessering van die “karakter aan die hoof” uitvoer, hulle met 'n onetiese maatskappy geassosieer kan word. Boonop kan so 'n onvanpaste assessering aanleiding gee tot 'n verkeerde assessering van die risiko van wesenlike wanvoorstelling en, gevolglik, 'n onvanpaste ouditmening oor die finansiële state van die maatskappy. 'n Kwalitatiewe navorsingsbenadering en 'n veelvoudige gevallestudie-ontwerp is gebruik om te verstaan hoe ouditeurs 'n maatskappy se “karakter aan die hoof” assesseer. Onderhoude is met ouditvennote van ses ouditfirmas wat deur die JSE geakkrediteer word en senior inspekteurs van die IRBA gevoer. Daar is bevind dat die deelnemende ouditeurs 'n maatskappy se etiese leierskap, etiese kultuur, die beheerrol van die ouditkomitee en voldoening aan wette en regulasies assesseer wanneer 'n maatskappy se “karakter aan die hoof” geassesseer word terwyl aan gehaltebeheerbeginsels voldoen word. Ten spyte daarvan dat die deelnemers erken dat assesserings van “karakter aan die hoof” uitgevoer word tydens die vooraanstelling en beplanning van ’n oudit en dat die ouditaanstellingsvennoot verantwoordelik is vir hierdie assesserings, is daar 'n gebrek aan bewyse in die ouditlêers wat hierdie assesserings steun. Die studie se bevindings kan ouditfirmas in staat stel om leiding in hulle ouditmetodologieë in te sluit vir assesserings van “karakter aan die hoof” en om sodanige assesserings te dokumenteer, en dit kan die IRBA ook help om leiding en opleiding aan ouditeurs te gee vir sulke assesserings. / Profešene ya go hlakiša e lebane le tshekatsheko ka lebaka la difeme tša tlhakišo tšeo di amanywago le badirelwa ba ‘boikgafo le boetapele bja taolo’ bja go fokola, le ge bahlakiši ba nyakega go lekola ‘boikgafo le boetapele bja taolo’ bja khamphani, bobedi pele ga le nakong ya tlhakišo. Bothata bo tšwelela ge, go ka direga gore bahlakiši ba dire tekolo ya ‘boikgafo le boetapele bja taolo’ yeo e sego ya maleba, ba ka amanywa le khamphani ya go se be le maitshwaro. Gape, tekolo yeo e sego ya maleba, e ka tšweletša kotsi ya tekolo ya setatamente se se fošagetšego sa materiale gomme, ka gona, kgopolo ya tlhakišo yeo e sego ya maleba mo setatamenteng sa ditšhelete sa khamphani. Mokgwa wa dinyakišišo tša temogo le moakanyetšo wa tshepetšo ya dinyakišišo di šomišitšwe go kwešiša ka moo bahlakiši ba lekolago ‘boikgafo le boetapele bja taolo’ bja khamphani. Badirišani ba tlhakišo go tšwa femeng ya bahlakiši yeo e dumeletšwego ya JSE le bahlahlobibagolo go tšwa IRBA ba boledišitšwe. Go utollotšwe gore bahlakiši bao ba kgathago tema ba lekotše boetapele bja maitshwaro bja khamphani, setšo sa maitshwaro, mošomo wa taolo wa komiti ya tlhakišo le go obamela melao le melawana ge go lekolwa ‘boikgafo le boetapele bja taolo’ wa khamphani mola go latelwa mekgwa ya taolo ya boleng. Le ge bakgathatema ba amogela bobedi gore ditekolo tša ‘boikgafo le boetapele bja taolo’ di dirwa nakong ya peakanyo ya pele le thulaganyo ya difaele tša tlhakišo tšeo di thekgago ditekolo tše, ga se gwa ba le bohlatse ka mo difaeleng tša tlhakišo tšeo di thekgago ditekolo tše. Dikutollo tša dinyakišišo di ka thuša difeme tša tlhakišo go akaretša tlhahlo mo mekgweng ya bona ya tlhakišo mo go ditekolo tša ‘boikgafo le boetapele bja taolo’ le go ngwala ditekolo tšeo, gape di ka thuša gape IRBA ka go fa tlhahli le tlhahlo go bahlakiši mo ditekolong tšeo. / Business Management / M. Phil. (Accounting Sciences)

Abstract in English, Zulu and Sesotho / The study set out to investigate the state of teacher-learner relationships in a culturally diverse Grade 10 classroom from a social wellness perspective. The views of teachers and learners who were purposively sampled as study participants were explored on issues relating to the phenomena under study. A triple integrative theoretical lens comprising three theories, namely, Ubuntu theory, the self-system theory and the social wellness theory were used to guide this study. These theories collectively view the social system as influencing individuals’ attitudes, beliefs, feelings, and relationships with others, and as determining individuals’ development of the total self and identity, ultimately. The study is qualitative in nature and hence employed the interpretivist paradigm as well as the case study design. The case was a multicultural secondary school located in Gauteng Province, South Africa. Data were collected from participants using an open-ended questionnaire and structured interviews. Data collected through the open-ended questionnaire were analysed using Creswell’s (2009) sequential steps for data analysis, while data from structured interviews were analysed through Tesch’s (1990) steps of data analysis. Analysed data was interpreted from the participants’ viewpoint and discussed in relation to related literature. Several themes were identified from the analysed data and these answer the research questions. Generally, the findings reveal that in the case school, the teacher-learner relationship is positive, and that the cultural diversity in the school is recognised, acknowledged, valued, and embraced. Basically, the case school embraces the values of Ubuntu. The researcher managed to generate a new theory called the ‘Self with Others Wellness Theory, derived from the study’s findings which embraces the African values of Ubuntu. Therefore, the study contributes and adds to existing theory, and is valuable for guiding and informing policy. The study also therefore adds value to the practice of education and other disciplines to which it is applicable. / Ucwaningo lolu luqonde ukuhlaziya isimo sobudlelwano bothisha nabafundi bebanga leshumi abanamasiko ahlukile egumbini labo lokufundela esifundazweni saseGauteng. Imibono yothisha neyabafundi ababambiqhaza ocwaningweni bekhethwe ngokwenhloso iye yahlolwa, yaphenyisiswa ngokuphathelene nobudlelwano babo basegumbini lokufundela. Uhlaka oluhlangene lwemibono olunemibono emithathu lusetshenzisiwe kwaba yilo oluqondisa lolucwaningo. Loluhlaka lwemibono ehlangene lugoqela umbono woBuntu, uhlelo lokuzenzela kanye nempilo yenhlalo. Imibono le yomithathu ithi inkolelo yabantu, isimo sabo sengqondo nemizwa yabo kuthuthukiswa luhlelo lwezenhlalo. Ephenyweni lolu kusetshenziswe ucwaningo lokuqonda yingakhonje kuye kwasetshenziswa futhi neparadigm yomhumushi kunye nomklamo wesifundo sesigameko. Isigameko sesifundo yisikole samabanga aphezulu esinabafundi nothisha abanamasiko ahlukile esifundazweni saseGauteng, eMzansi Africa. Imininingo yophenyo yathathwa kwababambiqhaza ocwaningweni kusetshenziswa uhla lwemibuzo evulekile kunye nezingxoxo ezihlelekile ezinemibuzo evulekile. Indlela ka Creswell (2009) yokuhlaziya imininingo yophenyo yasetshanziswa ukuhlaziya imininingo yophenyo eyaqoqwa kusetshenziswa uhla lwemibuzo evulekile; ikanti imininingo yocwaningo eyaqoqwa kusetshenziswa izingxoxo ezihlelekile ezinemibuzo evulekile yona yahlaziywa kusetshenziswa indlela ka Tesch (1990) yokuhlaziya imininingo yophenyo. Imininingo yocwaningo ehlaziyiwe yaxoxwa yabuye yachazwa ngendlela ababambiqhaza ocwaningweni abayibona ngayo, yasisekelwa yimibhalo yabacwaningi bangaphambilini. Imibono embalwa yavela kumininingo yophenyo ehlaziyiwe, kanti lemibono izimpendulo kwimibuzo yocwaningo loluphenyo oluqonde ukuyiphendula. Jikelelenje, kutholakala ukuthi ubudlelwano phakathi kothisha nabafundi egumbini lokufundela esikoleni sesigameko buhle, nokuthi futhi ukwehluka kwamasiko kulesikole kuyabonakala, kuyavunywa, kuyamukelwa ikanti njalo kuyabalulekiswa. Kuye kwavelake futhi kuloluphenyo ukuthi isikole sesigameko siyabubalulekisa Ubuntu. Umcwaningi wenelisile ukwakha umbono esebenzisa impumela yalolucwaningo wawubiza ngokuthi yi ‘African Self with others wellness theory’, okuchaza ukuthi mina nabanye kumele siphilisane njalo sihlalisane kahle. Lokhu kuyingxenye yobuntu. Lolucwaningo luyelwengeza imibono ekhona ngakhoke lubalulekile futhi luyakwazi ukwazisa inqubomgomo. Lolucwaningoke luyawuphakamisa umkhuba wezemfundo kunye neminye iminyango ehambisana nawo. / Peyakanyo ya dipoelo tša dinyakišišo tše tša thutho e tšweleditšwe go nyakišiša seemo sa phedišano magareng ga morutwana le morutiši ka phaphušing ya bolesome yeo e swerego bana bao ba tšwago ditšong tše di fapanego, gagologolo go lebedišišwa phedišano go ya ka maitswaro a botho. Mebono ya barutwana le barutiši e šomišitšwe bjalo ka mohlala go bakgatha tema mo dinyakišišong tše, go lekodišišwa ditabanatabana tšeo di sepelelanago le peyakanyo ya mongwalo wo. Setšweletšwa sa go bonagatša sa mmono seo se hlagišago ke megopolo e meraro yeo e kopanego, se šomišitšwe go hlahla peyakanyo ya mongwalo wo e le ge gothwe ke mogopolo wa botho, mokgwa wo motho a ipotšago ka gona le boemo ba tšhumišo ya botho bathong. Megopolo ye e tšweletša mokgwa wo re phelago ka gona, go na le seabe mo go fekeetšeng mokgwa wa motho, maitshwaro a motho, maikutlo a motho le go phedišana le ba bangwe e bile go bonagatša tswelopele ya motho gore ke mang ge se a feleletše ka bo yena go fihla bofelong. Peyakanyo ya mongwalo wo e tšweletšwa gabotse ke tlhago, e šomišitše mekgwana ya go hlalosa ka setlwaedi e le ka mokgwa wo mongwalo wo o kgabišitšwego ka gona. Tirelo ya mongwalo wo e diretšwe mo sekolong sa bana ba batšwago ditšong tše fapanego, gona Provenseng ya Gauteng, Afrika borwa. Kgoboketšo ya ditaba e humanwe gotšwa dipoledišanong tše beyakantšweng le mekgwana yeo e šomišiwago go botšišana ka go lokologa mo bakgathatemeng. Kgoboketšo ya ditaba tšeo di tšwago go wona mokgwa wa go botšišana ka go lokologa, dilekodišitšwe e le ge go berekišitšwe mokgwa wa tekodišišo ya kgato ka kgato ka go latelelana ya go lekodišiša ya Creswell (2009), mola kgoboketšo ya ditaba tšeo di tšwago go poledišano tšeo di beyakantšwego di lekudišišitšwe ka mokgwa wa tekudišišo ya dikgato ya Tesch (1990). Tekodišišo ya ditaba e be e lebeletše gagolo mebono ya bakgathatatema gammogo le go boledišana ga bona mo mongwalong wo. Tlhogo ya ditaba e bile ya lemogiwa gotšwa go ditekedišišo tšeo di dirilwego e le ge di araba dipotšišo mo dinyakišišong tše. Ka kakaretšo go humanegile gore maitshwaro a morutiši le morutwana ke a mabotse ka maatla e bile le ditšo tše fapanego di ya kgona go lemogiwa, di amogelegile, di dumeletšwe, e bile di ya hlomphiwa le go ratiwa. Gabotse mongwalo wo o kgantšha maemo a godimo a botho bathong. Monyakišiši wa tša dipuku o kgonne go tšweletša mogopolo o moswa wo o bitšwago gore ‘’Motho ke Motho ka Batho’’ e le ge o etšwa dinyakišišong tše humanegilego tša go kgantšha botho ba Mafrika bathong. Peakanyo ya mongwalo woo e ba le seabe le go oketša megopolo yeo e bego e le gona, e bile e bohlokwa go šomišwa go hlahla le go beya melao yeo go ka phelwago ka yona. Peakanyo ya mongwalo wo e oketša mokgwa woo thuto le mekgwa ye mengwe e mebotse e tšwelelago ka gona. / Psychology of Education / Ph. D. (Psychology of Education)