Abstracts in English, Afrikaans and Zulu / Worldwide, students compete for a limited number of places at universities. By increasing the use of distance education, more students could have access to tertiary education. The problem addressed in this study related to the challenges faced by an ODL university to assess undergraduate modules in accounting sciences by way of technology-enhanced, non-venue-based alternative assessments, instead of the traditional venue-based examinations. The purpose of the current study was to develop an alternative assessment framework for ODL undergraduate accounting sciences modules as a possible solution to the assessment challenges faced by accounting graduates and universities in an ODL environment. The legitimacy of qualifications was considered by reviewing the identity verification of students and other ethical issues, as well as the influence on the accreditation by professional and other regulatory and governing bodies. Institutional and neo-institutional theories were used within the ODL context as foundational principles. Design-based research was used to develop two conceptual frameworks – one based on the theoretical elements and the other on non-venue-based alternative assessments in the ODL context. The two conceptual frameworks were evaluated using interviews conducted with ODL lecturers and members of professional accounting bodies. Thereafter, the data were analysed using thematic analysis. Triangulation was used as a final evaluation of the conceptual frameworks by analysing comments from students included in reports from an alternative assessment pilot study. The two conceptual frameworks were combined in one final framework. This final framework demonstrates how the institutional theory affects the institution and, specifically, internal issues. Due to the complexity of the ODL institution, external influences (such as technology) result in aspects of the neo-institutional theory becoming even more relevant to the current study. This complexity, together with the mimetic forces of technology and innovation, creates uncertainty. However, it became clear from the data analysis that coercive and normative forces result in ‘more certainty’. The alignment of these isomorphic forces resulted in legitimacy. Due to the importance of technology in the ODL environment, it became clear that technology should be anthropomorphically considered a stakeholder in the ODL institution. The inclusion of stakeholder theory created improved performance and the potential for innovation in order to ensure the legitimacy of qualifications. / Studente ding wêreldwyd mee vir 'n beperkte aantal plekke in universiteite. Indien die gebruik van afstandsonderrig uitgebrei word, kan meer studente toegang tot tersiêre onderwys kry. Die probleem waarop hierdie studie fokus is die uitdagings van 'n OAO-universiteit om voorgraadse modules in rekeningkundige wetenskappe te assesseer deur middel van tegnologies verbeterde, nie-lokaalgebaseerde alternatiewe assesserings in plaas van die tradisionele, lokaalgebaseerde eksamens. Die doel van die huidige studie was om 'n alternatiewe assesseringsraamwerk vir voorgraadse rekeningkundige wetenskapmodules in OAO te ontwikkel as 'n moontlike oplossing vir die assesseringsuitdagings van rekeningkundige gegradueerdes en universiteite in ’n OAO-omgewing. Die geldigheid van kwalifikasies is oorweeg deur 'n oorsig te doen oor die identiteitsverifiëring van studente en ander etiese aangeleenthede, asook die invloed op die akkreditasie deur professionele en ander regulatiewe beheerliggame. Institusionele en neo-institusionele teorieë is in die OAO-konteks as grondbeginsels gebruik. Ontwerpgebaseerde navorsing is gebruik om twee konseptuele raamwerke te ontwikkel – een gebaseer op die teoretiese elemente en die ander op nie-lokaalgebaseerde alternatiewe assesserings in die OAO-konteks. Die twee konseptuele raamwerke is geëvalueer aan die hand van onderhoude met OAO-dosente en lede van professionele rekeningkundige liggame. Hierna is die data deur middel van tematiese analise ontleed. Triangulasie is gebruik as 'n finale evaluering van die konseptuele raamwerke deur die kommentaar van studente wat in verslae van 'n alternatiewe assesseringsvoorstudie ingesluit is, te evalueer. Die twee konseptuele raamwerke is in een finale raamwerk gekombineer. Hierdie finale raamwerk demonstreer hoe die institusionele teorie die instelling en, spesifiek, interne aangeleenthede beïnvloed. As gevolg van die kompleksiteit van die OAO-instelling, veroorsaak eksterne invloede (soos tegnologie) dat die neo-institusionele teorie selfs meer relevant vir die huidige studie word. Hierdie kompleksiteit, tesame met die mimetiese magte van tegnologie en innovasie, skep onsekerheid. Dit is egter duidelik uit die data-analise dat dwang- en normatiewe magte ‘meer sekerheid’ veroorsaak. Die belyning van hierdie isomorfiese magte veroorsaak geldigheid. As gevolg van die belangrikheid van tegnologie in die OAO-omgewing, is dit duidelik dat tegnologie antropomorfies beskou moet word as 'n belanghebber in die OAO-instelling. Die insluiting van die belanghebbende teorie het verbeterde prestasie en die potensiaal vir innovasie tot gevolg gehad, om sodoende die geldigheid van kwalifikasies te verseker. / Emhlabeni wonke, abafundi bazabalazela ukuthola ithuba lokungena kwizindawo ezingamanyuvesi amancane ngenani. Ngokukhulisa izinga lokusetshenziswa kohlelo lokufunda ukude, abafundi abaningi bebangakwazi ukungena emazikweni ezemfundo aphakemeyo. Inkinga exazululwa kulolu cwaningo imayelana nezinselelo ezibhekene nenyuvesi yohlelo lwe-ODL ukuhlola amamojuli asesigabeni seziqu zokuqala kwisayensi ye-accounting ngendlela yoncedo lobuchwepheshe, ngezinye izinhlelo zokuhlola ezingenziwa endaweni eyodwa, kunokusebenzisa uhlelo olwejwayelekile lokuhlolwa okwenziwa endaweni eyodwaethize. Inhloso yocwaningo lwamanje kwaye kungukwakha esinye isakhiwo sokuhlola samamojuli esayensi ye-accounting yeziqu zokuqala, lokhu kwenziwa njengekhambi elingaxazulula izinselelo zokuhlola ezibhekene nabafundi besifundo se-accounting kanye namanyuvesi akusizinda sohlelo lwe-ODL. Udaba lokuba semthethweni kweziqu luye lwabhekwa ngokubuyekeza ukuqinisekiswa kwamagama abafundi kanye nezinye izindaba ezimayelana nemigomo yokuziphatha, kanye nomthelela phezu kokwamukelwa kwamaprofeshinali kanye nezinye izinhlaka eziqinisa umthetho kanye nezinye izinhlaka eziphetheyo. Amathiyori eziko kanye nalawo ohlelo olusha lwamaziko asetshenziswe ngaphakathi kwesizinda se-ODL njengemigomo eyisisekelo. Ucwaningo olususelwa kwidizayini lusetshenziswe ukwakha izinhlaka ezimbili zegama – olunye uhlaka lususelwe kwizinto zethiyori kanye nakwezinye izinhlelo zokuhlola ezingasuselwa ezindaweni ezimile ngaphakathi kwesizinda se-ODL. Izinhlaka ezimbili zezakhiwo ziye zahlolwa ngokusebenzisa izinhlolovo ezenziwa abafundisi be-ODL kanye namalungu wezinhlangano eziprofeshinali zesifundo se-accounting. Ngemuva kwalokho, idatha ihlaziywe ngokusebenzisa uhlelo lokuhlaziya isihloko. Unxantathu wezinhlolovo (triangulation) usetshenziswe njengohlelo lokugcina lokuhlola izakhiwo zegama ngokuhlaziya izimvo ezivela kubafundi ezixutshwe kwimibiko evela ohlelweni lokuhlolwa kwesivivinyo socwaningo.Lezi zakhiwo zamagama ezimbili zihlanganiswe kuhlaka olulodwa lokugcina. Lolu hlaka lwesakhiwo lukhombisa indlela umqondo weziko othinta ngayo iziko, ikakhulu, izinto ezingaphakathi. Ngenxa yengxubevange yeziko elinohlelo lwe-ODL, imithelela evela ngaphandle (enjengobuchwepheshe) idala izinto ezihambelana nomqondo omusha weziko oya ngokuya uhambisane nesifundo samanje socwaningo. Le ngxubevange indawonye nemimoya yobuchwepheshe kanye namaqhinga amasha, kuletha isimo esingenakuqinisekiswa. Yize kunjalo, kuya ngokucaca ukusukela ekuhlaziyweni kwedatha ukuthi imimoya ephoqayo kanye naleyo eyejwayelekile idala isimo esingaziwa. Ukuhambisana kwalawa mandla okudalwe yizinto ezisemthethweni. Ngenxa yokubaluleka kobuchwepheshe kwisizinda se-ODL, kuye kwacaca ukuthi ubuchwepheshe kufanele buthathelwe phezulu njengesidlalindima kwiziko le-ODL. Ukufakwa komqondo womdlalindima kudale umsebenzi omuhle othuthukile kanye namathuba okuveza amaqhinga amasha ukuze kuqinisekiswe isimo sokuqinisekisa iziqu ukuthi zibe semthethweni. / College of Accounting Sciences / D. Phil. (Accounting Sciences)

Abstract in English, Zulu and Sotho / The aim of this study is to consider the application of family group conferencing (FGC) as child justice intervention for children in conflict with the law. An exploratory qualitative approach was followed to provide insight into the perceptions of experts with regards to the suitability of FGC for South Africa and for children, as well as the current application of, and potential context and scope for the application of FGC as a South African justice intervention. Semi-structured interviews were used as the data collection tool. Accordingly, experts from diverse disciplines, to wit social work, psychology, criminology, law, and education (and sub-speciality in FGC and restorative justice), were interviewed telephonically, face to face or via video chat. The sample was collected using purposive sampling through perusal of research articles and academic electronic sites, as well as snowball sampling whereby potential participants were identified. The findings show that FGC is an ideal intervention within the South African criminal justice context, and more particularly for child justice. The inclusion of family was noted as specifically important in dealing with children, and within an Afrocentric, Ubuntu-laden, socio-cultural environment. Furthermore, the suitability of FGC to the South African child justice context was linked to victim support and inclusivity, reconciliation aims, cultural flexibility, and ability to support offenders yet hold them accountable without criminalisation. Findings reiterated that FGC is inclusive of support persons, whilst Victim-Offender Mediation (VOM) is not. Resultantly, and with due consideration for the importance of support persons in child related interventions, the necessity of an amendment to the Child Justice Act 75 of 2008 (CJA) - pertaining specifically to VOM - is advocated. Provisions for the implementation of FGC in a child appropriate manner were recommended, namely, adequate preparation; age, needs, and context consideration; maintenance of safety and respect of all parties; and adequate facilitation. The findings regarding the current application of FGC as a child justice intervention in South Africa evinced that it is rarely implemented due to a lack of funding and resources, hesitancy of criminal justice professionals, and a decrease in diversion referrals due to a lack of knowledge and poor performance of the South African Police Services (SAPS). With the aim of extending and promoting FGC, findings noted the necessity for awareness and educational campaigns for both community and criminal justice persons; a multi-dimensional approach whereby various disciplines, societal sectors, government, and civil society work collaboratively; and lastly the importance of the launch of South African Restorative Justice Accreditation Board (SARJAB), an accreditation board for restorative justice practitioners was noted. Recommendations with regards to the findings were made with calls for advocation, action and further research. / Inhloso yalolu cwaningo ukubheka ukusebenza kwenqubo ye-family group conferencing (FGC) njengendlela yokungenelela ukusizana nezingane ezinqubuzana nomthetho. Kulandelwe inqubo ye-exploratory qualitative approach, ukuhlinzeka ngemibono yochwepheshe ngendlela ababona ngayo ukufaneleka kwe-FGC eNingizimu Afrika kanye nezingane, kanye nokusetshenziswa kwale nqubo manje, nokumumethwe yisimo kanye nokwendlaleka kwe-FGC njengenqubo yokusiza kwezomthetho nezinkantolo eNingizimu Afrika. Kusetshenziswe ama-semi-structured interviews njengethuluzi lokuqoqa ulwazi. Ngakho-ke, ochwepheshe bemikhakha ehlukene, efana neye-social work, isayikholoji, i-criminology, umthetho nemfundo (umkhakhana kwi-FGC kanye nenqubo yokulungisa nokubuyisela kahle kwisimo kulabo abonelwe kwezobulungisa, kwenziwe ama-interview ngezingcingo, ukubhekana ubuso nobuso kanye nokwenza izingxoxo ngamavidiyo. Kuqokelelwe isampuli ngokusebenzisa i-purposive (ukufunda ama-atikili ezocwaningo kanye nama-sayiti esiakhademiki ngendlela ye-elektroniki) kanye nokwenza amasampuli ngendlela ye-snowball, lapho khona okwaphawulwa khona ababambi qhaza kucwaningo. Okutholakele kukhombisa ukuthi inqubo ye-FGC yiyo elungile kwinqubo yezomthetho nezinkantolo zobugebengu eNingizimu Afrika, ikakhulukazi lapho kubhekwane nomthetho nezinkantolo nobulungisa maqondana nezingane. Ukubandakanywa komndeni kuqashelwa njengento ebalulekile ekubhekaneni nezingane, kanti futhi kwinqubo ebonelela indlela yobu-Afrika, indlela egxile kubuntu kanye nokubonelela amasiko endabuko yesintu. Kanti futhi okunye, ukufaneleka kwenqubo ye-FGC kwisimo seNingizimu Afrika sokubhekana nenqubo yomthetho yobulungisa maqondana nezingane, kuxhumene nokusekelana nabonelwe zingane ngendlela eyongamelayo, izinhloso zokubuyisana, ukuguquguquka kwezendabuko kanye nekhono lokusekela abonile, kodwa ngendlela yokuqikelela ukuthi izingane zibhekana nezenzo zazo ngaphandle kokuzibona njengezigebengu. Lezi zinto ezitholakele ngocwaningo, ukuthi inqubo ye-FGC ibandakanya ukusekela abantu, kodwa inqubo yokuqikelela ukuthi kube nokubonisana nabonelwe ngenqubo ye-victim-offender mediation (VOM) ayikuboneleli lokhu. Ngenxa yalokhu, kanti futhi ngokubonelela ukubaluleka kokusekela abantu kwinqubo yokungenelela ukusizana nezingane, umcwaningi uphakamisa ukuthi kuchitshiyelwe umthetho wokubhekana nezinkantolo nezingane, umthetho we-Child Justice Act (CJA) 75 ka 2008 – oqondene nenqubo ye-VOM. Kunconywa izindlela zokusebenza nge-FGC ngendlela ebonelela izingane, ngokwenza amalungiselelo afanele; ukubonelela iminyaka yobudala, izidingo kanye nezimo; ukuqikelela ukuphepha kanye nenhlonipho yazo zonke izinhlangothi ezithintekayo, kanye nosizo ngokuxhumanisa. Okutholakele maqondana nokusetshenziswa kwamanje kwenqubo ye-FGC njengendlela yokungenelela ukusizana nezingane kwinqubo yezomthetho nezinkantolo eNingizimu Afrika kuyinqubo engasetshenziswa ngokwanele ngenxa yokusweleka kwezimali neminye imithombo yosizo, ukungabaza kulabo ababhekene nenqubo yezinkantol o nobulungisa; kanye nokuncipha kwenqubo yokubonelela ezinye izindlela ezakhaya ngaphandle kokusebenzisa izinkantolo maqondana nezingane, ngenxa yokusweleka kolwazi, ukungasebenzi ngezinga elifanele kwenqubo yezamaphoyisa aseNingizimu Afrika, abe-South African Police Services (SAPS). Ngenhloso yokunabisa kanye nokuqhubela phambili i-FGC, umcwaningi, uphawula isidingo sokuqwashisa kanye nemikhankaso yemfundo emiphakathini kanye nakubantu abasebenza ezinkantolo ezibhekana nobulungisa; inqubo enezinhlaka ezehlukahlukile, lapho kusetshenziswa khona imikhakha ehlukene, abantu besizwe, uhulumeni, izinhlangano zemiphakathi, ukuthi yonke le mikhakha isebenzisane; kanti okokugcina, ukusungula inhlangano yaseNingizimu Afrika ye-South African Restorative Justice Accredidation Board (SARJAB) ukuze abasebenza ngenqubo yobulungisa nokubuyisela okulungile kulabo abonelwe basebenzise yona. Izincomo maqondana nokutholakele kucwaningo kwenziwa ngokwenza isimemezelo sokugqugquzelela ukwenziwa kwenqubo, izinyathelo kanye nolunye ucwaningo. / Maikemisetso a patlisiso ena ya boithuto ke ho shebana le tshebediso ya seboka sa sehlopha sa lelapa (family group conferencing (FGC)) jwalo ka mohato ho toka ya ngwana bakeng sa bana ba iphumanang ba le kgahlano le molao. Ho latetswe katamelo ya phuputso ka boleng, ho fana ka lesedi mabapi le maikutlo a ditsebi hodima ho tshwaneleha ha FGC bakeng sa Afrika Borwa le bana ba yona, hammoho le tshebediso ya hajwale, le dikateng le bophara bo ka bang teng ba FGC jwalo ka mohato wa toka wa Afrika Borwa. Ho sebedisitswe diinthavu tse sa hlophiswang ka botlalo ho bokelletsa datha. Ka mokgwa oo, ditsebi ho tswa makaleng a fapaneng, a jwalo ka tshebeletso ya setjhaba, dithuto tsa kelello ya motho le mesebetsi ya yona, dithuto tsa botlokotsebe, molao le thuto (lekala le tlasana la FGC le toka ya puseletso), di ile tsa botswa dipotso ka mohala, mahlong kapa ka puisano ya vidiyo. Sampole e bokelleditswe ka mokgwa wa thero (purposive) (ho balwa ha dingolwa tsa dipatlisiso le diwebosaete tsa elektroniki tsa dithuto) hammoho le mokgwa wa disampole o bitswang snowball, moo teng bao e ka bang bankakarolo ba ileng ba hlwauwa. Diphetho di supa hore FGC ke mohato o loketseng boemo ba Afrika Borwa ba toka ditlolong tsa molao, haholo bakeng sa toka baneng. Ho kenyelletswa ha lelapa ho bonwa ho le bohlokwa ho fetisisa tshebetsanong le bana, le tikolohong ya boAfrika, e kgannwang ke setso le bophelo ba ubuntu. Ho feta moo, ho tshwaneleha ha FGC ditabeng tsa toka ya bana Afrika Borwa ho hokahanngwa le tshebetso ya mahlasipa le kenyelletso, maikemisetso a tshwarelano, ho fetoha ha setso le bokgoni ba ho tshehetsa batlodi ba molao, empa ba ntse ba jariswa maikarabello ntle le ho ba etsa ditlokotsebe. Diphetho di netefatsa hore FGC e kenyeletsa batho ba tshehetsang, ha puisano pakeng tsa lehlasipa le motlodi wa molao (VOM) ese jwalo. Ka lebaka leo, mme le ka ho nahanela bohlokwa ba batho ba fanang ka tshehetso mehatong e amanang le bana, mofuputsi o buelella ho fetolwa ha Molao wa Toka ya Bana (CJA) 75 ya 2008 – e amanang ka kotloloho le VOM. Ho kgothaletswa maemo a ho kenya FGC tshebetsong ka tsela e loketseng bana, ka boitokiso bo lekaneng; kamohelo ya dilemo, ditlhoko le dikateng; poloko ya tshireletseho le hlompho ya baamehi bohle; le tataiso e loketseng. Diphetho tse mabapi le tshebediso ya hajwale ya FGC jwalo ka mohato wa toka baneng Afrika Borwa di supa hore hase hangata e sebediswang ka lebaka la tlhokeho ya tjhelete le disebediswa, qeyaqeyo hara ditsebi tsa toka botlokotsebeng, le phokotseho ya diphetiso ka lebaka la ho hloka tsebo le tshebetso e mpe lehlakoreng ya South African Police Services (SAPS). Ka maikemisetso a ho atolosa le ho phahamisa FGC, mofuputsi o lemosa tlhoko ya tsebo le matsholo a thuto bakeng sa setjhaba le batho ba sebetsang ka toka botlokotsebeng; katamelo ya makala a mangata moo makala a fapaneng, dikarolo tsa setjhaba, mmuso le setjhaba ba sebetsang mmoho; mme qetellong, bohlokwa ba ho theha Boto ya Toka ya Puseletso le Tlhwao ya Afrika Borwa (South African Restorative Justice Accreditation Board (SARJAB)) bakeng sa basebeletsi ba toka ya puseletso. Dikgothaletso tse mabapi le diphetho di etswa ho ntse ho kotjwa tshehetso, ketso le dipatlisiso tse eketsehileng. / Criminology and Security Science / M.A. (Criminology)

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)

Abstracts in English, Afrikaans, Zulu and Arabic / The Middle East has a rising demand for public relations (PR) professionals because many of the oil-producing countries in the region are implementing radical transformational strategies to develop their non-oil sectors to safeguard future generations. PR professionals in the region are challenged by volatile environments in which there are on-going conflicts and wars. However, PR in the Middle East is key to engagement in its complex social, economic and political climate. Information and communication technology has captured the attention of organisations in the Middle East, by contributing to the evolution of PR practices from monologue to dialogue and from control to engagement. Against this background, the study explored critical PR and PR activism in the Middle East. Critical PR radically changes the traditional approach of PR, from asking how it can assist organisations to be more efficient, to asking what its role is in society? It advocates that the PR professional act as the facilitator of debate, dialogue and even dissent, and to encourage public input, thereby influencing public policies to develop long-term, transformational programmes that benefit society. This study explored the theoretical characteristics of critical PR elements and the principles of online organisation–public relationships. These characteristics and principles were further explored and measured by a quantitative self-administered web-based survey and one-on-one interviews with PR professionals in the Middle East Public Relations Association and from leading listed Middle Eastern organisations. / Die Midde-Ooste het 'n toenemende behoefte aan professionele persone in die gebied van openbare betrekkinge en PR. Baie van die olieproduserende lande in die streek implementeer radikale transformasiestrategieë om hul nie-oliesektore te ontwikkel en om so toekomstige geslagte te beveilig. Professionele PR-personeel in die streek het groot uitdagings in die vorm van vlugtige veranderinge in die verskillende gebiede waarin konflikte en oorloë alomteenwoordig is. Openbare betrekkinge in die Midde-Ooste is egter die sleutel om die verskillende partye te kan bereik en betrek, weens die komplekse sosiale, ekonomiese en politieke klimaat. Inligting- en kommunikasietegnologie het die aandag van organisasies in die Midde-Ooste gevang weens hulle bydrae tot die evolusie van PR-praktyke, van monoloog tot dialoog, en van beheer tot betrokkenheid. Dit is teen hierdie agtergrond dat die studie kritiese openbare betrekkinge en openbare betrekkings aktivisme in die Midde-Ooste ondersoek. Kritieke openbare betrekkinge verander die tradisionele benadering van openbare betrekkinge radikaal. Dit stel vrae: hoe kan dit organisasies help om meer doeltreffend te wees, en watter rol kan dit in die samelewing speel? Dit bepleit dat die professionele PR-praktisyn as fasiliteerder vir debat, dialoog en selfs verdeeldheid kan optree, sowel as openbare bydrag aan te moedig. Sodoende kan hy of sy openbare beleid beïnvloed om langtermyn transformasieprogramme, wat die samelewing bevoordeel, te ontwikkel. Hierdie studie het die teoretiese eienskappe van kritiese openbarebetrekkingselemente en die beginsels van aanlyn-organisasies se openbare betrekkingspraktyk ondersoek. Hierdie eienskappe en beginsels is verder ondersoek en gemeet aan die hand van 'n kwantitatiewe, self-geadministreerde web-gebaseerde opname en deur persoonlike onderhoude met professionele PR-persone in die Middle East Public Relations Association en toonaangewende en genoteerde Midde-Oosterse organisasies. / IMpumalanga Ephakathi inesidingo esikhulayo sochwepheshe bezobudlelwano bomphakathi ngoba amazwe amaningi akhiqiza uwoyela esifundeni asebenzisa amasu amakhulu ezinguquko ukuze athuthukise imikhakha yawo engenawo uwoyela ukuvikela izizukulwane ezizayo. Ochwepheshe bezobudlelwano bomphakathi esifundeni babhekene nenselele yezimo eziguquguqukayo lapho kukhona izingxabano nezimpi eziqhubekayo. Nokho, ubudlelwano bomphakathi eMpumalanga Ephakathi buyinto esemqoka ekubhekanani nesimo sawo senhlalo esiyinkimbinkimbi, nasesimweni sezomnotho nesezombusazwe. Ubuchwepheshe bolwazi nobezokuxhumana buye badonsa ukunaka kwezinhlangano eziseMpumalanga Ephakathi, ngokufaka isandla ekuguqukeni kwemikhuba ye-PR isuke ekubeni imiyalelo iye ekubeni ingxoxo nasekulawuleni iye ekubambisaneni. Ngokumelene nalesi sizinda, ucwaningo luhlole ubudlelwane obubucayi bomphakathi kanye nentshisekelo yobudlelwano bomphakathi eMpumalanga Ephakathi. Ubudlelwano bomphakathi obucayi buguqula kakhulu indlela yokwenza yendabuko yobudlelwano bomphakathi, kusukela ekubuzeni ukuthi bungazisiza kanjani izinhlangano ukuba zisebenze kahle, kuya ekubuzeni ukuthi iyiphi indima yabo emphakathini. Igcizelela ukuthi ochwepheshe bezobudlelwano bomphakathi basebenze njengomxazululi wempikiswano, izingxoxo ngisho nokungavumelani, futhi bakhuthaze nomphakathi ukuba ubambe iqhaza, ngaleyo ndlela bathonye izinqubomgomo zomphakathi zokuthuthukisa izinhlelo zesikhathi eside, zezinguquko ezizuzisa umphakathi. Lolu cwaningo luhlole izici zemibono yezinto ezibucayi zobudlelwano bomphakathi kanye nemigomo yenhlangano eku-inthanethi-ubudlelwano bomphakathi. Lezi zimpawu kanye nemigomo yahlolisiswa kakhudlwana futhi yalinganiswa ngenhlolovo esuselwa kuwebhu esebenza ngobuningi kanye nokuxoxisana nomuntu ngamunye nochwepheshe bezobudlelwano nomphakathi Enhlanganweni Yobudlelwano Bomphakathi YaseMpumalanga Ephakathi kanye nasezinhlanganweni ezihamba phambili ezisohlwini lwaseMpumalanga Emaphakathi. / Communication Science / M. Communication Sc. (Organisational Communication)

Abstract in English, Zulu and Sepedi / The purpose of this study was to determine the impact of capital structure on the profitability of the Land and Agricultural Development Bank of South Africa (Land Bank). Both theoretical and empirical literature were reviewed in order to guide the empirical investigation of this study. In particular, the theories of financial intermediation, credit creation and fractional reserve formed the basis of this study. The capital structure theories that were examined included the pecking order theory, trade-off theory and Modigliani-Miller leverage irrelevance theory. In the literature, it was observed that profitable companies prefer using internal funds over debt or equity. To test the stated hypothesis that there is no relationship between capital structure and bank profitability, a quantitative research design with a case study approach was used, with the Land Bank as the unit of analysis. Using time series data for the period 1982 to 2015, multiple regression using the ordinary least squares method was applied to test the specified models. Preliminary data analysis was performed using trend analysis, descriptive statistics and Pearson bivariate correlation analysis. The study demonstrated that the relationship between capital structure and bank profitability was positive and statistically significant at a 95% confidence level when using only equity. However, inclusion of debt in the capital structure showed that capital structure, proxied by the debt-to-equity ratio, resulted in a negative relationship between capital structure and bank profitability, albeit statistically insignificant. It was concluded that the Land Bank requires an injection of equity to improve its performance. Alternative low-cost sources of funding to debt should be considered. The results of the study have policy implications for the Land Bank, regulators and potential investors. / Injongo yalolu cwaningo kwabe kuwukucubungula nokuthola umthelela wesimozimali sebhizinisi ekungeneni kwenzuzo eBhange Lokuthuthukiswa Komhlaba Nezolimo laseNingizimu Afrika (iBhange Lomhlaba). Kokubili, imibhalo yethiyori kanye nemibhalo esuselwe emaqinisweni abonakalayo naphathekayo, yabuyekezwa ukuze ihole futhi ilawule uphenyo olugxile emaqinisweni abonakalayo naphathekayo oluqondene nalolu cwaningo. Amathiyori ayisisekelo salolu cwaningo, ikakhulukazi, kwaba yi-financial intermediation, credit creation kanye ne-fractional reserve. Lawo mathiyori esimozimali sebhizinisi acutshungulwa abandakanya i-pecking order theory, trade-off theory kanye ne-Modigliani-Miller leverage irrelevance theory. Emibhalweni eyacutshungulwa, kwabonakala ukuthi izinkampani ezinenzuzo zincamela ukusebenzisa izimali zangaphakathi kunokusebenzisa isikweletu noma izabelokulingana (equity). Ngenhloso yokuhlola ihayiphothesisi ethuliwe yokuthi abukho ubudlelwano phakathi kwesimozimali sebhizinisi kanye nokungena kwenzuzo ebhange, kwasetshenziswa idizayini yocwaningo olukhwantithethivu ehambisana nendlela yokusebenzisa ucwaningo lwesigameko egxile ekuhlaziyweni kweBhange Lomhlaba. Ngokusebenzisa i-time series data yesikhathi esisukela kowe-1982 kuyofinyelela kowezi-2015, kwalandelwa i-multiple regression ngokusebenzisa i-ordinary least squares method ukuhlola amamodeli achaziwe. Uhlaziyo lwedatha olwandulelayo lwenziwa ngokusebenzisa uhlaziyo lwezimonkambiso (trend analysis), izibalomanani ezichazayo (descriptive statistics) kanye ne-Pearson bivariate correlation analysis. Ucwaningo lwabonisa ukuthi bukhona ubudlelwano obuphawulekayo phakathi kwesimozimali sebhizinisi kanye nokungena kwenzuzo ebhange futhi idatha yabonisa ukuthembakala okusezingeni elingama-95% uma kusetshenziswa izabelokulingana kuphela. Kodwa-ke ukufakwa kwesikweletu kwisimozimali sebhizinisi kwabonisa ukuthi isimozimali sebhizinisi, ngokusekelwa yizinga-silinganiso phakathi kwesikweletu nezabelokulinganisa, kwaholela ekutheni bungabi khona ubudlelwano obuphawulekayo phakathi kwesimozimali sebhizinisi kanye nokungena kwenzuzo ebhange, nakuba idatha mayelana nalokhu yabonisa ukungathembakali okuthile. Kwafinyelelwa esiphethweni sokuthi iBhange Lomhlaba lidinga ukuthi kufakwe izabelokulingana ngenhloso yokwenza ngcono ukusebenza kwalo. Kumele kwenziwe imizamo yokuthola eminye imithombo yezimali ehlukile futhi engambi eqolo. Imiphumela yocwaningo inemithelela ethile ephathelene nezinqubomgomo eqondene neBhange Lomhlaba, abalawuli kanye nalabo okungenzeka babe nesifiso sokutshala izimali. / Morero wa thutelo ye e be e le go laetša khuetšo ya matlotlo a kgwebo go bokgoni bja go hwetša dipoelo bja Panka ya Tlhabollo ya Naga le tša Temo ya Afrika Borwa (Land Bank). Dingwalo tša ditlhalošo tša diteori le tšeo dithutelo tša peleng di di hweditšeng di sekasekilwe go fa tlhahlo go dipoelo tša dinyakišišo tšeo di dirilwego peleng tša thutelo ye. Gabotsebotse, diteori tša mokgwa wa dipanka wa go tšea tšhelete ye e bolokilwego tša e adimiša, mokgwa wa dipanka wa go hlola dikadimo ka bontši le tsheketšo ya palophatlo ya tšhelete di bopile motheo wa thutelo ye. Diteori tša matlotlo a kgwebo tšeo di lekotšwego di akareditše teori ya mokgwa wa go kgetha methopo ya kadimo ya ditšhelete, teori ya go lekanyetša ditheko le ditefelokholego le teori ya Modigliani-Miller ya go re mokgwa wa go diriša tšhelete ye e adimilwego go bona dipoelo ga o ame boleng bja khamphani. Ka go dingwalo, go lemogilwe gore dikhamphani tše di ka hwetšago dipoelo di kgetha go diriša matlole a ka gare go ena le dikoloto goba bokaalo bjo bo šalago ka morago ga go ntšha dikoloto Go leka kakanyo ye e filwego ya gore ga go na tswalano gare ga matlotlo a kgwebo le bokgoni bja panka bja go hwetša dipoelo, tlhako ya nyakišišo ya go hwetša dikarabo go batho ka bontši ka mokgwatebelelo wa nyakišišo ye e dirilwego ka ga tiragalo e dirišitšwe, ka Land Bank bjalo ka yuniti ya tshekatsheko. Ka go diriša datha go ya ka tatelano ye e itšeng ya nako ya paka ya 1982 go iša go 2015, tlhahlobo ya tswalano gare ga mabaka a mabedi goba go feta ka go diriša mokgwa wa go fokotša palo ya disekwere e dirišitšwe go leka mehlala ye e šupilwego. Tshekatsheko ya datha ya mathomo e phethagaditšwe ka go diriša tshekatsheko ya taolelopele ya seo se tla diregago ka ditšhelete, mokgwa wa go sekaseka dipalopalo le tshekatsheko ya Pearson ya dipalo tše pedi go bona tswalano ya tšona. Thutelo e laeditše gore tswalano gare ga matlotlo a kgwebo le bokgoni bja panka go hwetša dipoelo go bile le ditlamorago tše botse le dipoelo tše di ka bago nnete ka kemo ya kgonthišo ya 95% ge go dirišwa fela bokaalo bjo bo šalago ka morago ga go ntšha dikoloto. Le ge go le bjalo, kakaretšo ya sekoloto ka go matlotlo a kgwebo go bontšhitše gore matlotlo a kgwebo, ao a laeditšwego ka tekanyo ya palomoka ya dikoloto go bokaalo bjo bo šalago ka morago ga go ntšha dikoloto, e hlotše tswalano ye e sa letelwago gare ga matlotlo a kgwebo le bokgoni bja panka go hwetša dipoelo, le ge e ka ba dipoelo tše di ka bago nnete. Go phethilwe ka go re Land Bank e nyaka koketšo ya bokaalo bjo bo šalago ka morago ga go ntšha dikoloto go kaonafatša tiro ye e swanetšwego go dirwa. Methopo ye mengwe ya tswala ya fase go dikoloto e swanetšwe go lebelelwa. Dipoelo tša thutelo di na le ditlamorago tša Molaotshepetšo wa Land Bank, balaodi le babeeletši ba ka moso. / Finance, Risk Management and Banking / M. Com. (Finance)

This research project examined the psychometric properties of the adult learner self-directedness scale (ALSDS). The study assessed the construct validity and reliability of the scale as a measure of adult learner self-directedness for diverse groups of adult learners in the South African open, distance and e-learning higher education (ODeLHE) context. The study also assessed whether the factorial structure of the ALSDS was equivalent for adult learners across gender, race and age groups. Furthermore, the study assessed whether the various socio-demographic groups differed significantly on the sub-scale dimensions of the ALSDS; and explored whether a range of socio-biographical factors predicted adult learner self-directedness. This doctoral study has extended the student’s initial exploratory master’s study on the development and factorial structure of the ALSDS that involved a stratified random sample (N = 1 102) of ODeLHE adult learners. The secondary data set involved a random subsample of n = 747 of the original master’s sample data set. Exploratory structural equation modelling (ESEM), exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) revealed a three-factor solution for the ALSDS, with 15 items loading onto the three factors. The results provided evidence of the construct (convergent and discriminant) validity and internal consistency reliability of the three-factor ALSDS, including the construct equivalence of the scale’s factorial structure across the gender, race and age groups. Significant differences between age, race and gender groups were observed regarding the scale sub-dimensions. The study advances theory on adult learner self-directedness in ODeLHE contexts and contributed evidence of the validity and reliability of a shortened version of the ALSDS as a useful measure of adult learner self-directedness. Psychometric shortcomings to be addressed in future research were also directedness. Psychometric shortcomings to be addressed in future research were also highlighted. Practically, the study highlighted assessing adult learners’ success orientation in ODeLHE, active academic activity and strategic utilisation of resources as aspects of enhancing their self-directedness. Support practices should be considered for especially females, black Africans and younger learner cohorts. ODeLHE practices should also consider learners’ mark for English, gender, access to library, number of modules and who students support financially as factors influencing learners’ level of self-directedness. / Abstract/summary in English, Afrikaans and isiZulu / Die navorsingsprojek het die psigometriese eienskappe van die selfgerigtheidskaal vir die volwasse leerder (ALSDS) ondersoek. Die studie het die konstruk-geldigheid en -betroubaarheid van die skaal geassesseer as 'n maatstaf van selfgerigtheid by volwasse leerders vir diverse groepe van volwasse leerders in die Suid-Afrikaanse ope, afstands- en e-leer-hoëronderwyskonteks (ODeLHE). Die studie het ook geassesseer of die fakulteitstruktuur van die ALSDS gelykstaande was vir volwasse leerders oor geslags-, rasse- en ouderdomsgroepe heen. Verder het die studie geassesseer of die verskeie sosiodemografiese groepe beduidend verskil het op die subskaal-dimensies van die ALSDS en ondersoek of 'n reeks sosiobiografiese faktore selfgerigtheid by volwasse leerders voorspel het. Hierdie doktorale studie het uitgebrei op die student se aanvanklike verkennende meesterstudie oor die ontwikkeling en fakulteitstruktuur van die ALSDS wat 'n gestratifiseerde ewekansige steekproef van ODeLHE-volwasse leerders behels het (N = 1 102). Die sekondêre datastel het 'n ewekansige substeekproef behels van n = 747 van die oorspronklike meestersteekproef-datastel. Verkennende strukturele vergelykingsmodellering, verkennende faktorontleding en bekragtigende faktorontleding het 'n driefaktor-oplossing vir die ALSDS onthul, met 15 items wat op die drie faktore gelaai is. Die resultate verskaf bewyse van die konstruk (konvergerende en diskriminerende) geldigheid en interne konsekwentheid en betroubaarheid van die driefaktor-ALSDS, insluitende die konstruk-ekwivalensie van die skaal se fakulteitstruktuur oor die geslags, rasse- en ouderdomsgroepe heen. Beduidende verskille tussen ouderdoms-, rasse- en geslagsgroepe is waargeneem rakende die skaalsubdimensies. Die studie bevorder teorie oor selfgerigtheid by volwasse leerders in ODeLHE-kontekste en dra bewyse van die geldigheid en betroubaarheid van 'n verkorte weergawe van die ALSDS as 'n nuttige maatstaf van selfgerigtheid by volwasse leerders. Psigometriese tekortkomings wat in toekomstige navorsing hanteer kan word, is ook beklemtoon. Prakties gesproke beklemtoon die studie die assessering van volwasse leerders se sukses-oriëntering in ODeLHE, aktiewe akademiese aktiwiteit en strategiese gebruik van hulpbronne as aspekte om hul selfgerigtheid te bevorder. Ondersteuningspraktyke moet oorweeg word vir veral vroue, swart Afrikaners en jonger leerderkohorte. ODeLHE-praktyke moet ook leerders se punt vir Engels, geslag, toegang tot 'n biblioteek, aantal modules en wie studente finansieel ondersteun, oorweeg as faktore wat leerders se vlak van selfgerigtheid beïnvloed. / Le projekthi yocwaningo, ihlola ama-psychometric properties of the adult learner self-directedness scale (ALSDS). Ucwaningo luhlola i-construct validity nokuthembeka kwe-scale njengendlela yokukala i-adult self-directedness kumaqembu ehlukene abafundi abadala kwisimo semfundo evulekile lapho abantu abafunda bekude esibizwa nge-South African open, distance and e-learning higher education (ODeLHE). Ucwaningo lubuye lwahlola nokuthi ngabe isimo ngamaqiniso e-ALSDS siyalingana yini kubafundi abadala kumaqembu obubili, bezinhlanga ezehlukene ngokwebala kanye nabantu beminyaka ehlukene. Kanti futhi okunye, ucwaningo, luhlola ukuthi ngabe amaqembu emikhakha ehlukene ngokwe-sociodemographic ehlukene kakhulu maqondana nama-dimention e-ALSDS acutshungulwayo ukuthi ngabe ama-range emibandela yama-sociodemographic abonelela noma aqagela inqubo ye-adult leaner self-directedness. Lolu cwaningo lweziqu ze-doctoral study lubheke nocwaningo lokuqala lwabafundi be-masters ngentuthuko yesakhiwo se-factoral structure ye-ALSDS ebandakanye amasampuli akhethwe nje ngaphandle kokukhetha noma ukubeka imibandela ethize, okwaziwa nge-stratified random sample ye (N = 1 102) yabafundi abadala be-ODeLHE. Isethi ye-data yesekondari yona ibandakanya i-random subsample of n = 747 yesethi ye-data yabafundi bokuqala be-masters. I-Exploratory structural equation modelling, i-exploratory factor analysis kanye ne-confirmatory factor analysis eziveze izixazululo ezintathu ngama-ALSDS kuma-ayithemu angu 15 afakelwe kuma-factor amathathu. Imiphumela iveza ubufakazi be-construct (i-convergent and discriminant) validity kanye ne-internal consistency reliability yama-factor amathathu e-ALSDS abandakanya i- ix construct equivalence ye-scale's factorial structure, ukunqamuleza kumaqembu ngobulili, izinhlanga ezehlukene ngokwebala kanye neminyaka yobudala ehlukene. Umehluko osemqoka phakathi kweminyaka yobudala, izinhlanga ezehlukene ngokwebala kanye namaqembu eminyaka ehlukene uye wabonakaka maqondana ne-scale sub-dimensions. Ucwaningo luqhubela phambili ithiyori kwizimo zabafundi zokuziqhuba ngokufunda ezibizwa i-adult learner self-directedness kwi-ODeLHE, kanti futhi ithela esivivaneni kwi-reliability ye-version efinyeziwe ye-ALSDS njengesikali esiwusizo kwi-adult learner self-directedness. Okuyizihibe nge-psychometric okufanele kubhekwane nakho ngocwaningo lwangekusasa, kuye kwavezwa kwagqanyiswa. Ngokubonakala ngendlela ebambekayo, ucwaningo lugqamise ukuhlolwa kwempumelelo yabafundi abadala kwi-ODeLHE, umsebenzi omatasatasa we-akhademiki kanye nokusetshenziswa ngendlela yamasu abambekayo kwemithombo njengengxenye yokuthuthukisa i-self-directedness. Izinkambiso zokusekela kumele zibonelelwe, ikakhulukazi kwabesimame, abamnyama bama-Afrika kanye nabafundi abasebasha. Izinkambiso ze-ODeLHE kumele zibonelele namamaki abafundi olimi lwesiNgisi (i-English), ubulili, ukufinyelela emalayibhrari, inani lama-module kanye nokuthi ngabe abafundi bondla obani ngokwezimali njengemibandela enomthelela kwinqubo yokuthi abafundi bakwazi ukuziqhubela phambili ngokwenqubo ye-self-directedness. / Business Management / D.Com. (Business Management)

Abstracts in English, Afrikaans and Southern Sotho / The purpose of this study was to develop a best practice corporate community involvement disclosures (CCID) framework for JSE-listed organisations in South Africa. An analysis of the literature underscored the need for quality CCID and revealed the paucity of research on this topic. The study adopted a mixed-methods approach employing three research stages. Firstly, an initial CCID framework was constructed on the basis of a content and document analysis of top-performing JSE-listed organisations. Secondly, 30 CCI experts refined and validated the CCID framework through semi-structured interviews. The developed CCID framework comprised 36 specific disclosure items in nine general disclosure categories. Thirdly, the CCID framework was applied to 116 corporate reports, including the integrated reports, sustainability reports and corporate webpages of 20 JSE-listed companies for the years 2015 to 2017. The findings indicated that the sample of JSE-listed organisations disclose some aspects of CCI in their corporate reports. However, there is no consistent reporting framework, and a number of CCID items were under-disclosed according to the CCI expert “best practice” to meet stakeholder expectations. In both the integrated and sustainability reports, general category 2, CCI strategy, and general category 4, CCI projects, were the best-performing categories. General category 8, Evidence of CCI, was one of the best-performing categories disclosed in the sustainability reports and on the corporate webpages. General category 5, Relevant regulatory measures, general category 6, CCI benefits/business value creation, and general category 7, Assurance of CCI reporting, contained no or limited CCID. The development of the CCID framework resonated with stakeholder theory, while the findings on the application of the CCID framework supported the theoretical perspectives of legitimacy theory. In addition to the identified legitimising drivers, the findings suggested that local tensions and expectations are impacting on CCID in South Africa. The findings of this study provide useful insights into CCID practices, guidelines and the quality of CCID. It is unique because it is the first of its kind to develop and apply a CCID framework in South Africa. The findings have a number of implications for stakeholders, corporate managers, regulators and policymakers in South Africa and internationally. / Die doel van hierdie studie was om ’n raamwerk van beste praktykte te ontwikkel vir korporatiewe gemeenskapsbetrokkenheid-openbaarmakings (KGBO) vir JSE-genoteerde organisasies in Suid-Afrika. ʼn Ontleding van die literatuur het die behoefte aan gehalte-KGBO beklemtoon en die gebrek aan navorsing oor hierdie onderwerp aan die lig gebring. Die studie het ’n gemengdemetode-benadering gevolg wat drie navorsingstadiums gebruik het. Eerstens is ʼn aanvanklike KGBO-raamwerk op die grondslag van ’n inhoud-en-dokument-ontleding van bes presterende JSE-genoteerde organisasies saamgestel. Tweedens het 30 KGB-kundiges die KGBO-raamwerk deur middel van halfgestruktureerde onderhoude verfyn en geldig verklaar. Die ontwikkelde KGBO-raamwerk het 36 spesifieke openbaarmaking-items in nege algemene openbaarmakingkategorieë bevat. Derdens is die KGBO-raamwerk toegepas op 116 korporatiewe verslae, insluitend die geïntegreerde verslae, volhoubaarheidsverslae en korporatiewe webbladsye van 20 JSE-genoteerde maatskappye vir die jare 2015 tot 2017. Die bevindings het aangetoon dat die monster van JSE-genoteerde organisasies enkele aspekte van KGBO in hul korporatiewe verslae openbaar het. Daar is egter nie ’n konsekwente verslagdoeningsraamwerk nie, en volgens die KGB-bestepraktykkundige is ’n aantal KGBO-items onderverklaar om aan belanghebbers se verwagtinge te voldoen. In sowel die geïntegreerde as volhoubaarheidsverslae was die algemene kategorie 2, KGB-strategie, en algemene kategorie 4, KGB-projekte, die bes presterende kategorieë. Algemene kategorie 8, Bewys van KGB, was een van die bes presterende kategorieë wat in die volhoubaarheidsverslae en op die korporatiewe webbladsye openbaar gemaak is. Algemene kategorie 5, Relevante regulatiewe maatreëls, algemene kategorie 6, KGB-voordele/besigheidswaarde-skepping, en algemene kategorie 7, Gerusstelling van KGB-verslagdoening, het geen of beperkte KGBO bevat. Die ontwikkeling van die KGBO-raamwerk het by die belanghebberteorie aanklank gevind, terwyl die bevindings van die toepassing van die KGBO-raamwerk die teoretiese perspektiewe van die egtheidsteorie gesteun het. Benewens die geïdentifiseerde egtheidsaandrywers het die bevindings daarop gesinspeel dat plaaslike spanning en verwagtinge ’n uitwerking op KGBO in Suid-Afrika het. Die bevindings van hierdie studie verskaf nuttige insigte in KGBO-praktyke, -riglyne en die gehalte van KGBO. Dit is uniek omdat dit die eerste keer is dat ’n KGBO-raamwerk in Suid-Afrika ontwikkel en toegepas word. Die bevindings het ’n aantal implikasies vir belanghebbendes, korporatiewe bestuurders, reguleerders en beleidmakers in Suid-Afrika en internasionaal. / Morero wa thutelo ye e be e le go tšweletša tlhako ya maitokiši a kaonekaone a dikutollo tša seabe sa dikgwebo setšhabeng (CCID) ya mekgatlo ye e lego lenaneong la JSE ka Afrika Borwa. Tshekatsheko ya dingwalo e gatelela tlhokego ya CCID ye e nago le mohola gape e utollotše nyakišišo ye e sa lekanago ka ga hlogotaba ye. Thutelo e tšere mokgwatebelelo wa mekgwa ye e tswakantšwego ka go diriša magato a mararo a dinyakišišo. Sa mathomo, tlhako ya mathomo ya CCID e hlamilwe go ya ka tshekatsheko ya diteng le tokomane tša mekgatlo ye e lego lenaneong la JSE yeo e šomago gabotse. Sa bobedi, ditsebi tša CCI tše 30 di kaonafaditše le go laetša boleng bja tlhako ya CCID ka mokgwa wa dipotšišo tšeo di sa latelego lenaneo leo le itšeng. Tlhako ya CCID ye e tšweleditšwego pele e dirilwe ke dintlha tša kutollo tše itšeng tše 36 magorong a kakaretšo a kutollo a senyane. Sa boraro, tlhako ya CCID e phethagaditšwe go dipego tša kgwebo tše 116, go akaretšwa dipego tše di kopantšwego, dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le matlakala a wepo a dikhamphani tše 20 tšeo di lego lenaneong la JSE mengwageng ya 2015 go fihla 2017 Dikhwetšo di šupile gore sampolo ya mekgatlo yeo e lego lenaneong la JSE e utollotše dintlha tše dingwe tša CCI dipegong tša tšona tša kgwebo. Le ge go le bjalo, ga go tlhako ya go bega ye e sa fetogego, gomme dintlha tše mmalwa tša CCID di utollotšwe ka mo go sa lekanago go ya ka “maitokišo a makaonekaone” a ditsebi tša CCI go kgotsofatša ditetelo tša bakgahlegi. Ka go dipego tše kopantšwego le tšeo di fago tshedimošo ka ga maemo a tšwelelo ya kgwebo, legoro la 2 la kakaretšo, le legoro la 4 la kakaretšo, diprotšeke tša CCI, di bile magoro ao a šomilego gabotse. Legoro la 8 la kakaretšo, Evidence of CCI, e bile ye nngwe ya magoro ao a šomilego gabotse ao a utollotšwego ka go dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le go matlakala a wepo a kgwebo. Legoro la 5 la kakaretšo 5, Relevant regulatory measures, legoro la 6 la kakaretšo 6, CCI benefits/business value creation, le legoro la 7 la kakaretšo, Assurance of CCI reporting, di be di se na le goba le CCID ya bogolo bjo beetšwego mellwane. Tšwetšopele ya tlhako ya CCID e kwana le mekgwaboitshwaro bolaoding bja kgwebo, mola dikhwetšo go tirišo ya tlhako ya CCID e thekga tebelelo ya ditlhalošo tša diteori tša go dira go ya ka mekgwa ya boitshwaro ya setšhabeng. Go tlaleletša go ditlhohleletši tše di šupilwego tša go amogelwa ka semolao, dikhwetšo di šišintše gore dithulano le ditetelo tša selegae di na le khuetšo go CCID ka Afrika Borwa. Dikhwetšo tša thutelo ye di fa ditshedimošo tše di ka thušago tša ditlwaetšo tša CCID, mekgwatlhahli le mohola wa CCID. Ke ya moswananoši ka gobane ke ya mathomo ya mohuta wa yona go tšweletša le go diriša tlhako ya CCID ka Afrika Borwa. Dikhwetšo di na le ditlamorago tše mmalwa go batho bao ba nago le dikgahlego, balaodi ba dikgwebo, basepetši go ya ka molao le badiramelaotshepetšo ka Afrika Borwa le kemong ya boditšhabatšhaba. / Management Accounting / D. Phil. (Accounting Sciences)

The researcher investigated the management of multi-grade teaching for optimal learning in Gauteng West primary schools. Ten participants, including school principals, heads of departments and educators participated in individual and focus group interviews and in observation of multi-grade classroom contexts. Findings revealed that educators involved in multi-grade teaching feel overwhelmed by challenging work conditions pertaining to large learner numbers and a lack of adequate didactical resources. This is exacerbated by a lack of professional development by means of tailor-made training for multi-grade teaching and the presumption that educators teaching such classes must merely change the monograde teaching format of the curriculum themselves for applicable implementation in a multi-grade teaching context. This leaves educators socially, emotionally and professionally isolated. Recommendations include the involvement of seasoned educators with expert knowledge and experience of multi-grade teaching to present training sessions constituting advice and support to inexperienced educators involved in said teaching. / Die navorser het die bestuur van meergraadonderrig by laerskole in Wes-Gauteng vir optimale leer ondersoek. Afgesien van individuele en fokusgroeponderhoude met skoolhoofde, departementshoofde en opvoeders, is waarneming in meergraadklaskamers gedoen. Volgens die bevindings bemoeilik groot klasse en ʼn gebrek aan didaktiese hulpmiddels meergraadopvoeders se taak. Meergraadopvoeders voel hulle geensins opgewasse teen hierdie werksomstandighede nie. ʼn Gebrek aan opleiding in meergraadonderrig en die veronderstelling dat opvoeders die eengraadformaat van die kurrikulum in ʼn meergraadformaat kan omskakel, vererger sake. Opvoeders is van mening dat hulle maatskaplik, emosioneel en professioneel in die steek gelaat word. Daar word aanbeveel dat gesoute opvoeders met kennis van en ervaring in meergraadonderrig onervare opvoeders oplei en adviseer. / Monyakisisi o dirile dinyakisiso ka ga go ruta dikereiti tse fapanego go fihlelela bokgoni le tsebo tikologong ya go thekga dinyakwa tsa baithuti dikolong tsa phoraemari go la Gauteng Bodikela. Batseakarolo ba lesome, go akaretswa dihlogo tsa dikolo, dihlogo tsa dikgoro le barutisi ba tseere karolo ditherisanong ka botee le dihlopha tseo di nepisitswego gape le temogo dikemong tsa diphaposi tsa dikereiti tse di fapanego. Dikhwetso di utollotse gore barutisi bao ba rutago dikereiti tse fapanego ba imelwa ke maemo a modiro wo o nyakago gore ba ntshe bokgoni bja bona ka moka ka lebaka la dipalo tse ntsi tsa baithuti le tlhokego ya dithusi tsa thuto tse di lekanego. Se se thatafiswa ke tlhokego ya tlhabollo ya profesene ye ka go fa tlhahlo yeo e lebanego ya go ruta dikreiti tse fapanego le kgopolo ya go re barutisi bao ba rutago ba swanela go no fetola popego ya lenaneothuto la kereiti e tee ka bobona go re ba le dirise kemong ya go ruta dikereiti tse fapanego. Se se dira gore barutisi ba ikhwetse ba se na kgokagano le setshaba leagong, ba hloka bao ba ka llelago go bona le go se be le bao ba nago le kgahlego go profesene ya bona. Ditshisinyo di akaretsa go ba gona ga barutisi bao e lego kgale ba ruta ba nago le maitemogelo le botsebi go ruta dikereiti tse fapanego go hlagisa dipaka tsa tlhahlo tseo di fago maele le thuso go barutisi bao ba se nago maitemogelo. / Educational Management and Leadership / M. Ed. (Education Management)