Abstracts in English, Southern Sotho and Swahili / The broad aim of this explanatory sequential mixed-methods study was to extend the extant literature by developing a weighted polychotomous accountability index (PAI) that, in turn, was used to measure and evaluate the extent and quality of integrated annual reports (IARs) prepared by the Johannesburg Stock Exchange (JSE) listed companies for the period 2013 to 2016. The study was motivated by a paucity of research on whether corporate accountability, through corporate reporting, has improved (extent and quality) under integrated reporting (<IR>) through improved integrated reporting quality (IRQ) scores. The study was conducted in two phases. The first phase was for developing the PAI through the Delphi Inquiry method. In the same phase, through qualitative and quantitative content analysis, the PAI was used to measure and evaluate the extent and quality of IARs for the JSE Top 100 companies over the four-year period (2013–2016). The second phase, in the form of semi-structured interviews, aimed at investigating the factors that contributed to the change in IRQ scores over that period. Eight respondents (preparers of IARs), representing five companies, were interviewed. Through the Delphi Inquiry method, the PAI was developed (major contribution of the study), which has eight categories, 44 constructs, a total possible score of 152 and a total weight of 100%. Furthermore, the PAI has a six-point ordinal scoring system from 0 to 5. For the IRQ scores, mean annual IRQ scores were computed as 52.45% for 2013, 58.48% for 2014, 64.72% for 2015 and 68.29% for 2016. As for the JSE sectors, the highest IRQ scores were 66.45%, 71.05%, 75% and 81.25% for 2013, 2014, 2015 and 2016 respectively. From an industry perspective, the results showed highest IRQ scores of 66.45%, 72.37%, 70.72% and 62.42% for 2013, 2014, 2015 and 2016 respectively. The steady increase in the mean IRQ scores for 2013, 2014, 2015 and 2016 shows that there is significant improvement in the extent and quality of IARs produced by the JSE listed companies. This improvement in the IRQs is due to different reasons, which include: preparers taking <IR> seriously, teamwork, benchmarking, training, experience, addressing stakeholder needs and understanding the principles before implementing <IR>. Moreover, some companies fail to produce quality IARs due to a number of factors that include: an inadequate understanding of <IR> by some preparers of IARs; some entities not seeing value in preparing quality IARs hence they present poor quality IARs; partial buy-in, especially by the executive management; a paucity of skills and resources; outsourcing that was identified as bringing with it poor quality work and some entities preferring to chase prestigious awards at the expense of the company’s actual <IR> philosophy, hampering the quality of IARs in the process. Different conclusions were reached. It was noted that some <IR> concepts and principles should be more synchronised so that they are not in conflict with each other. Rules should be introduced so that <IR> may be a blend of principles and rules as this could minimise preparer judgement. The International Integrated Reporting Council (IIRC) must align its terminology with that of other guideline bodies, such as rating agencies, to give more meaning to <IR>. The IIRC needs to improve <IR> in order to suit companies in the service industry. Integrated reporting has to be more compatible with the digital world and not necessarily paper based. More research must be done about what users need to see in IARs to enhance the relevance of the IAR to different stakeholders. Furthermore, the IIRC must proactively educate decision-makers for an improved buy-in of <IR>. Pertaining to transformation, de facto and de jure transformation remain merely theoretical without substantial changes on the ground. Government and the JSE should consider the nature of current disincentives since these seem not to sufficiently challenge the current status quo. Finally, more training on capitals and business models should be conducted in order to improve the quality of reporting since these two constructs are perceived to be complex and hence difficult to implement, especially through quantification. / Maikaelelo a a anameng a thutopatlisiso eno e e tlhalosang ya mekgwa e e tswakantsweng ya tatelano e ne e le go atolosa dikwalo tse di gona ka go dira tshupane ya maikarabelo ya polychotomous (PAI) e morago e neng ya dirisediwa go lekanyetsa le go sekaseka bogolo le boleng jwa dipegelo tsa ngwaga le ngwaga tse di golaganeng (diIAR) tse di rulaganngwang ke ditlamo tse di kwadisitsweng kwa Johannesburg Stock Exchange (JSE) mo pakeng ya 2013 go fitlha 2016. Thutopatlisiso e rotloeditswe ke tlhaelo ya dipatlisiso tse di malebana le gore a maikarabelo a ditlamo, ka dipegelo tsa ditlamo, a tokafetse (bogolo le boleng) ka fa tlase ga dipegelo tse di golaganeng (<IR>) ka maduo a a tokafatseng a boleng jwa dipegelo tse di golaganeng (IRQ). Thutopatlisiso e dirilwe ka magato a le mabedi. Legato la ntlha e ne e le la go dira PAI ka mokgwa wa Delphi Inquiry. Mo legatong leo, ka tshekatsheko ya diteng go dirisiwa mokgwa o o lebelelang dipalopalo le o o lebelelang mabaka, go dirisitswe PAI go lekanyetsa le go sekaseka bogolo le boleng wa diIAR tsa ditlamo tse di kwa Godimo tse 100 tsa JSE mo pakeng ya dingwaga tse nne (2013–2016). Legato la bobedi, le le neng le le mo sebopegong sa dipotsolotso tse di batlileng di rulagana, le ne le ikaeletse go batlisisa dintlha tse di tshwaetseng mo diphetogong tsa maduo a IRQ mo pakeng eo. Go botsoloditswe batsibogi ba le robedi (barulaganyi ba diIAR), ba ba emetseng ditlamo di le tlhano. Ka mokgwa wa Delphi Inquiry, go tlhamilwe PAI (tshwaelo e kgolo ya thutopatlisiso), e e nang le dikarolo tse robedi, ka megopolo e le 44, maduo otlhe a a kgonagalang a 152 le boima jotlhe jwa 100%. Mo godimo ga moo, PAI e na le thulaganyo ya maduo ya dintlha tse thataro go tswa go 0 go ya go 5. Malebana le maduo a IRQ, palogare ya maduo a ngwaga le ngwaga a IRQ, e tlhakanyeditswe go nna 52.45% ka 2013, 58.48% ka 2014, 64.72% ka 2015 le 68.29% ka 2016. Malebana le maphata a JSE gona, maduo a a kwa godimodimo a IRQ e ne e le 66.45%, 71.05%, 75% le 81.25% ka 2013, 2014, 2015 le 2016 ka tatelano eo. Go ya ka indaseteri, dipoelo di bontshitse maduo a a kwa godimodimo a IRQ a 66.45%, 72.37%, 70.72% le 62.42% ka 2013, 2014, 2015 le 2016 ka tatelano eo. Koketsego ka iketlo ya palogare ya maduo a IRQ a 2013, 2014, 2015 le 2016 e bontsha gore go na le tokafalo e e bonalang mo bogolong le boleng jwa diIAR tse di tlhagisiwang ke ditlamo tse di kwadisitsweng mo JSE. Tokafalo eno ya diIRQ ke ka ntlha ya mabaka a a farologaneng, a a akaretsang: barulaganyi ba tsotelela <IR> thata, tirisanommogo ya setlhopha, go itshwantsha le ba bangwe, katiso, maitemogelo, go samagana le ditlhokego tsa baamegi le go tlhaloganya dintlhatheo pele ga go diragatsa <IR>. Mo godimo ga moo, ditlamo dingwe di palelwa ke go tlhagisa diIAR tsa boleng ka ntlha ya dintlha di le mmalwa tse di akaretsang: go tlhaloganya go go sa lekanang ga <IR> ke barulaganyi bangwe ba diIAR; ditheo dingwe di sa bone boleng jwa go baakanya diIAR tsa boleng mme seo se dira gore di tlhagise diIAR tsa boleng jo bo kwa tlase; tshegetso e e sa lekanang, bogolo segolo ya botsamaisikhuduthamaga; tlhaelo ya bokgoni le ditlamelo; theko ya ditirelo kwa ntle, e leng se se supilweng se tla ka boleng jo bo kwa tlase jwa tiro le ditheo dingwe di tlhopha go lelekisa dikgele tsa mabono mme di ikgatholosa filosofi ya nnete ya <IR> ya setlamo, mme ka go rialo di ama boleng jwa diIAR. Go fitlheletswe diphitlhelelo tse di farologaneng. Go lemogilwe gore megopolo mengwe le dintlhatheo tsa <IR> di tshwanetse go rulaganngwa ka tsamaisano gore di se ke tsa ganetsana. Go tshwanetse ga itsisewe melanwana gore <IR> e nne motswako wa dintlhatheo le melawana gonne seno se ka fokotsa go atlhola ga barulaganyi. Lekgotla la Boditšhabatšha la Dipegelo tse di Golaganeng (IIRC) le tshwanetse go lepalepanya mareo a lona le a ditheo tse dingwe tse di kaelang, go tshwana le ditheo tse di lekanyetsang, gore <IR> e nne le bokao jo bo oketsegileng. Lekgotla la IIRC le tshwanetse go tokafatsa <IR> gore e siamele ditlamo tse di mo indasetering ya ditirelo. Dipegelo tse di golaganeng di tshwanetse go tsamaelana le lefatshe la dijitale mme e seng fela gore e nne tse di mo dipampiring. Go tshwanetse ga dirwa dipatlisiso tse dingwe malebana le gore badirisi ba tlhoka go bona eng mo diIAR go tokafatsa bomaleba jwa IAR mo baameging ba ba farologaneng. Go feta foo, lekgotla la IIRC le tshwanetse go ruta batsayaditshwetso gore go nne le tshegetso e e tokafetseng ya <IR>. Malebana le diphetogo, diphetogo tse di gona le tsa tshwanelo e sala go nna tiori fela mme go se na diphetogo tse di bonalang. Puso le JSE ba tshwanetse go lebelela dintlha tsa ga jaana tse di kgobang marapo ka ntlha ya fa go sa bonale fa di gwetlha seemo sa ga jaana mo go lekaneng. Kwa bokhutlong, go tshwanetse ga dirwa katiso e nngwe ya letlotlo le dikao tsa kgwebo go tokafatsa boleng jwa go dira dipegelo ka ntlha ya fa megopolo eno e mebedi e lebega e le marara mme ka jalo go se bonolo go e diragatsa, bogolo segolo ka dipalo. / Ndivho khulwane ya ṱhalutshedzo iyi ya ngona yo ṱanganelanaho ya thevhekano ho vha u engedza maṅwalwa a zwino nga u bveledza indekisi ya vhuḓifhinduleli yo khethekanywaho (PAI) ine ya dovha ya, shumiswa u kala na u ela vhuphara na ndeme ya mivhigo ya ṅwaha nga ṅwaha yo ṱanganelanaho (dzi IAR) yo lugiswaho nga vha khamphani dzo ṅwaliswaho kha Johannesburg Stock Exchange (JSE) lwa tshifhinga tsha vhukati ha 2013 u swika 2016. Ngudo dzo ṱuṱuwedzwa nga u shaea ha ṱhoḓisiso dza nga ha uri vhuḓifhinduleli, u mona na u vhiga ha tshiofisi ho no khwiṋisea na (vhuphara na ndeme) nga fhasi ha u vhiga ho ṱanganelanaho (<IR>) nga kha zwikoro zwa ndeme ya u vhiga ho ṱanganelanaho (IRQ). Ngudo dzo itwa fhethu huvhili nga maga mavhili. Ḽiga ḽa u thoma ḽo vha ḽi ḽa u bveledza PAI nga kha ngona dza Ṱhoḓisiso dza Delphi. Kha ḽiga ḽeneḽo, nga kha musaukanyo wa vhungomu wo sedzaho ndeme na tshivhalo, PAI yo shumiswa u kala na u ela vhuphara na ndeme ya dzi IAR kha khamphani dza 100 dza nṱha dza JSE kha tshifhinga tsha miṅwaha miṋa (2013–2016). Ḽiga ḽa vhuvhili nga tshivhumbeo tsha inthaviwu dzo dzudzanywaho zwiṱuku dzi sengulusaho zwivhumbi zwi dzhenelelaho kha tshanduko ya zwikoro zwa IRQ lwa tshifhinga. Vhafhinduli vha malo (vhadzudzanyi vha dzi IAR), vho imelaho khamphani ṱhanu vho vhudziswa. Nga kha Ngona ya Ṱhoḓisiso dza Delphi, ho bveledzwa PAI (zwidzheneleli zwihulwane kha ngudo), dzi re na khethekanyo dza malo, miṱalukanyo ya 44, ṱhanganyelo dza zwikoro zwine zwa nga vha hone zwa 152 na ṱhanganyelo ya tshileme ya 100%. Zwiṅwe hafhu, PAI dzi na sisiṱeme ya zwikoro ya odinaḽa zwa phoindi dza rathi u bva kha 0 u swika kha 5. U itela zwikoro zwa IRO, zwikoro zwa vhukati zwa ṅwaha nga ṅwaha zwo rekanywa zwa vha 52.45% nga 2013, 58.48% nga 2014, 64.72% nga 2015 na 68.29% for 2016. Kha sekithara dza JSE, zwikoro zwa nṱhesa zwa IRQ zwo vha zwi 66.45%, 71.05%, 75% na 81.25% nga 2013, 2014, 2015 na 2016 nga u tevhekana. U ya nga kuvhonele kwa nḓowetshumo, mvelelo dzo sumbedza zwikoro zwa nṱhesa zwa IRQ zwa 66.45%, 72.37%, 70.72% na 62.42% nga 2013, 2014, 2015 na 2016 nga u tevhekana. U gonya zwiṱuku kha zwikoro zwa vhukati zwa IRQ zwa 2013, 2014, 2015 na 2016 zwi sumbedza uri hu na u khwiṋisea hu hulwane kha vhuphara na ndeme ya dzi IAR dzo bveledzwaho vha khamphani dzi re kha JSE. U khwiṋisea uhu ha dzi IRQ ndi nga ṅwambo wa zwiitisi, zwine zwa katela vhadzudzanyi vha dzhielaho <IR> nṱha, u shuma sa thimu, u vhambedza, vhugudisi, tshenzhelo, u livhana na ṱhoḓea dza vhadzheneleli na u pfesesa milayo phanḓa ha musi i tshi shumiswa <IR>. Nṱhani ha izwo, dziṅwe khamphani dzi a kundelwa u bveledzwa dzi IAR nga ṅwambo zwa zwiitisi zwo vhalaho , zwi katelaho u sa pfesea lwo lingaho ha <IR> nga vhaṅwe vhadzudzanyi vha dzi IAR, zwiṅwe zwiimiswa zwi sa vhoni ndeme ya u ita dzi IAR dza ndeme zwa sia vha tshi bvledza dzi IAR dza ndeme i sa takadzi, u zwi ṱanganedza hu si nga mbilu dzoṱhe nga maanḓa vha vhalanguli vhahulwane; u shaea ha zwikili na zwiko; u ṱunḓa tshumelo nnḓa zwine zwo topolwa sa zwi ḓisaho mushumo wa ndeme i sa takadzi na zwiṅwe zwiimiswa zwi tshi funa u gidimisana na pfufho dza maimo hu sa dzhielwi nṱha fiḽosofi ya vhukuma ya <IR> dza khamphani, zwine zwa thivhela ndeme ya dzi IAR kha kuitele kwa zwithu. Ho swikelelwa khunyeledzo dzo fhambanaho. Ho vhonala uri miṅwe miṱalukanyo ya <IR> na milayo i tea u dzudzanywa u itela uri i sa vhe na khuḓano. Milayo i tea u ḓivhadzwa u itela uri <IR> dzi vha ṱhanganyelo ya milayo na maitele saizwi zwi tshi nga fhungudza khaṱhulo dza vhadzudzanyi. Khoro ya Dzitshakatshaka yo Ṱanganelanaho ya u Vhiga (IIRC) i tea u dzudzanya mathemo ayo na ayo a zwiimiswa nyendedzi, zwi nga ho sa mazhendedzi a u fhima, u ṋea ṱhalutshedzo ya khwiṋe kha <IR>. Vha IIRC vha tea u khwiṋisa <IR> u itela uri dzi elane na nḓowetshumo dza tshumelo. U vhiga ho ṱanganelanaho hu tea u elana vhukuma na ḽifhasi ḽa didzhithala nahone hu sa ḓisendeke nga bammbiri. Hu tea u itwa ṱhoḓisiso nga ha zwine vhashumisi vha vhona kha dzi IAR u khwaṱhisedza u tea ha IAR dza vhashumisani vho fhambanaho. Dziṅwe hafhu, IIRC i tea u funza vhadzhii vha tsheo lwo khwaṱhaho u itela u khwiṋisa u ḓidzhenisa kha <IR>. Zwi tshi elana na tshanduko, tshanduko ya de facto na ya de jure i sokou dzula i ya thyori hu si na tshanduko dzi vhonalaho ngeno fhasi. Muvhuso na JSE vha tea dzhiela nṱha lushaka lwa sa vha hone ha zwiṱuṱuwedzi saizwi izwi zwi tshi tou nga zwi ṋekedza khaedu lwo linganaho tshiimo tsha zwithu tsha zwino. Tsha u fhedzisela, vhugudisi kha zwiedza zwa pfuma na bindu vhu tea u itwa u itela u khwiṋisa ndeme ya u vhiga saizwi izwo zwifhaṱo zwivhili zwi tshi vhonala sa zwi konḓaho nahone zwi konḓaho u shumisa, nga maanḓa nga kha u vhekanya ndeme / Financial Accounting / D. Phil. (Accounting Sciences)

Text in English with abstracts in English, Sesotho and isiXhosa / The importance of investment information seeking cannot be overemphasised. Seeking information to support investment decision-making is a key component of every successful investment business. The literature review revealed that informed investors make greater use of accounting disclosures and non-earnings information in order to form more precise earnings expectations. By contrast, a lack of accurate investment information makes it difficult for investors to decide when to buy, hold or sell their investment. This study investigated information needs and seeking behaviour of black investors in the MTN Asonge scheme in Capricorn District of Limpopo Province. The study endeavoured to acquire understanding of investors’ information needs and how they seek information to support their investment decisions. To this end, a qualitative phenomenological research approach was followed. Purposive snowball sampling was applied to sample the study respondents who were later interviewed. Semi-structured, face-to-face interviews were conducted with six investors to collect data which were subsequently analysed thematically. The three types of information sources identified as core to investment decision-making include personal, online and printed information. The findings showed that although the majority of MTN Asonge investors were aware of different formats in which investment information is available, they did not use modern electronic information storing and retrieval strategies, such as conducting online internet searches to access information published on corporate websites. The respondents experienced various challenges when seeking investment information, opting to rely on personal sources such as friends, close relatives and colleagues. Furthermore, the investors appeared not to be aware of personal information sources such as investment advisors, information brokers, roundtables and one-on-one discussions. The study recommended intensive investor education as well as a comparative investigation of information seeking behaviour amongst other members of BEE investment schemes in South Africa. / Bohlokwa bja go nyaka tshedimošo ya peeletšo bo ka se gatelelwe go fetišiša. Go nyaka tshedimošo ya go thekga tšeo ya sephetho ke karolo ye bohlokwa ya kgwebo ye nngwe le ye nngwe ya peeletšo ye a atlegilego. Tshekatsheko ya dingwalo e utolotše gore babeeletši ba go ba le tsebo ba šomiša ka tshwanelo dikutullo tša tšhupamatlotlo le tshedimošo ye e sego ya go tsenya letseno, go bopa gagolo ditetelo tše itšeng tša letseno. Ka go le lengwe, tlhokego ya tshedimošo ya peeletšo ye e nepagetšego e dira gore go be boima go babeeletši go tšea sephetho sa gore ke neng mo ba rekago, swarelelago goba go rekiša peeletšo ya bona. Nyakišišo ye e nyakišišitše dinyakwa tša tshedimošo le mokgwa wa go nyaka tshedimošo ya babeeletši ba bathobaso ka gare ga sekema sa MTN Asonge ka seleteng sa Capricorn sa Profentshe ya Limpopo. Nyakišišo e lekile go hwetša kwešišo ya dinyakwa tša tshedimošo ya babeeletši le ka fao ba nyakang tshedimošo ya go thekga diphetho tša peeletšo ya bona. Go fihla mo, mokgwa wa khwalithethifi wa nyakišišo wa diponagalo o latetšwe. Go dira sampole ya koketšo ya nepo go šomišitšwe go dira sampole ya bakgathatema ba nyakišišo bao go boledišanwego nabo. Dipoledišano le batho ka o tee ka o tee tša dipotšišo tše di bulegilego di didirilwe ka babeeletši ba selela, go kgoboketša datha yeo morago e sekasekilwego ka tekanyetšo. Mehuta ye meraro ya methopo ya tshedimošo yeo e hlaotšwego bjalo ka ya motheo tšeong ya diphetho tša peeletšo e akaretša ya motho ka noši, onelaene le ya go gatišwa. Dikutullo di laeditše gore le ge bontši bja babeeletši ba MTN Asonge ba be ba lemoga mehuta ya go fapana yeo tshedimošo ya peeletšo e hwetšegago ka yona, ga se ba šomiše mekgwa ya sebjalebjale ya go hwetša le go lota tshedimošo ya ilektroniki, go swana le go dira diphuruphutšo tša inthanete tša onelaene go fihlelela tshedimošo ye e phatlaladitšwego diweposaeteng tša dikgwebo. Bakgathatema ba itemogetše ditlhohlo tša go fapana ge ba nyaka tshedimošo ya peeletšo, ba kgetha go tshepha methopo ya bona ka noši go swana le bagwera, maloko a kgauswi le bašomišane. Gape, babeeletši ba bonagetše ba sa lemoge methopo ya tshedimošo ya batho ka noši go swana le baeletši ba peeletšo, dientšente tša tshedimošo, dikopano le dipoledišano tša batho ka o tee ka o tee. Nyakišišo e šišintše thuto ya babeeletši ye e tseneletšego, le nyakišišo ya papetšo ka go mokgwa wa go nyaka tshedimošo magareng a maloko a mangwe a dikema tša peeletšo tša BEE ka Afrika Borwa. / Nkoka wa ku lava vuxokoxoko bya vuvekisi wu nga ka wu nga tsongahatiwi. Ku lavana na vuxokoxoko bya ku seketela ku endliwa ka swiboho hi vuvekisi i xiyenge xa nkoka swinene eka bindzu ra vuvekisi rin'wana na rin'wana ro humelela. Ku hlayiwa ka matsalwa swi kombe leswo vavekisi lava va nga na vutivi va tirhisa ngopfu ku paluxiwa ka vutivi hi swa malawulelo ya swa timali na vutivi lebyi byi nga vuyeseriku, ku endla leswo ku languteriwa vuvuyerisi byo kotlana swinene. Loko swi pimanisiwa, ku pfumaleka ka vutivi bya vuvekisi swi endla leswo swi nonon'hwa eka vavekisi ku endla swiboho loko va xava, va khoma kumbe ku xavisa vuvekisi bya vona. Dyondzo leyi yi endle vulavisisi hi swilaveko swa vutivi, na matikhomelo yo lava vutivi bya vavekisi va vantima eka xikimu xa MTN Asonge eka distriki ya le Capricorn eka xifundzhankulu xa Limpopo. Vulavisisi lebyi byi na xikongomelo xa ku kuma ku twisisa hi swilaveko swa vutivi eka vavekisi na leswo xana va byi lavisa ku yini vutivi ku seketela swiboho swa vona swa vuvekisi. Mayelana na leswi, ku landzeleriwe fambiselo ra ndzavisiso wa qualitative phenemenological. Ku tirhisiwe sampuli ya fambiselo ra purposeful snowball sampling ku kuma sampuli ya ndzavisiso hi vateka xiavo lava ku nga endliwa mabulu ya interview na vona. Ku endliwe ti-interview na vanhu hi wun'we wun'we leri vitaniwaka semi-structured interview, leswi nga endliwa na vavekisi va ntsevu, ku hlengeleta data, leyi endzhaku ka swona yi nga xopaxopiwa hi tinhlokomhaka to karhi. Minxaka minharhu ya swihlovo swa vutivi swi ve swi voniwa tani hi swa nkoka eka ku endla swiboho hi vuvekisi, ku nga leswi katsaka munhu xiviri, ku kuma vutivi eka inthanete (online) na leswi printiweke. Vuyelo lebyi kumiweke byi kombise leswo hambi loko vunyingi bya vavekisi va MTN Asonge a va twisisa hi tifomete to hambana laha ku kumekaku kona vuviti bya vuvekisi, vavekisi a va tirhisangi vutivi bya elektroniki lebyi hlayisiweke na maqhinga yo byi humesa vutivi bya kona, yo fana na ku secha eka online hi inthanete ku fikelela vutivi lebyi paluxiweke eka ti-website ta khampani. Lava nga hlamula swivutiso va ve na mintlhontlho yo hambana-hambana loko va lava vutivi bya vuvekisi, leswi nga endla leswo va tshembela eka vutivi bya vanhu xiviri, byo fana no byi kuma eka vanghana, va ndyangu na maxaka na vatirhikulobye. Ku ya emahlweni, vavekisi va kombisa ku kala ku twisisa hi swihlovo swa vuviti swo fana na vatsundzuxi hi swa vuvekisi, tibrokhara ta vutivi bya vuvekisi, tinhlengeletano ta vanhu to tsundzuxa na mabulu yo khoma na munhu hi wun'we wun'we. Dyondzo leyi ya ndzavisiso yi bumabumela leswo ku endliwa dyondzo ya vuvekisi, na tindlela to lava vutivi hi ku pimapimanisa eka swikimu swa BEE swa vuvekisi eAfrika Dzonga. / Information Science / M. Inf.

No description available.

Abstract in English, Xhosa and Tswana / The recognition of the role of females in drug trafficking was established more than 30 years ago and there are notable cases of women undertaking leading roles in this crime for almost 100 years. This phenomenon has gained popularity in South Africa as is evidenced by the number of women who are found and incarcerated for smuggling drugs into or out of South Africa. The purpose of this study was to gain an in-depth understanding of the female drug mule phenomenon and explain the reasons why female drug mules are involved in drug smuggling. The objectives of the study were to develop a profile for female drug mules incarcerated in South African correctional centres, specifically Kgoši Mampuru II and Johannesburg Female Correctional Centre; to establish risk factors for being recruited and used as drug mules; to explain the mules’ motivations for being involved in drug smuggling; to determine the physical and emotional impact drug smuggling has on the drug mules; and to determine the methods used by drug mules to smuggle drugs. A qualitative research approach, with the use of one-on-one semi-structured interviews, was used to obtain information from participants. The sample comprised 20 diverse female offenders incarcerated at Kgoši Mampuru II and Johannesburg Correctional Centres. The data from the schedule of interview questions were analysed using thematic analysis, coding and categorising. It is envisaged that this research will be of significance to the criminal justice system, as recommendations on deterrence and preventative measures regarding the use of females as drug mules may be made from the findings. The general findings of this research demonstrate that a female drug mule, in the context of this study, is an African or Spanish woman that is open to methods that can produce various streams of income to support her children and family. Secondly, the findings in this dissertation revealed that women are recruited as drug mules because of their vulnerable economic state. Lastly, the most common method used to smuggle drugs revealed by participants in this research is through luggage concealment. Through this study, an in-depth insight into the history and life circumstances of female drug mules is provided. This will also help society to understand why some individuals are at risk of being recruited as mules or are motivated to engage in drug smuggling. Consequently, this research study may assist in the creation of early detection, education and awareness programmes surrounding the risks associated with drug smuggling. / Ukuthatha inxaxheba kwabasetyhini ekuhambiseni iziyobisi kwaqala ukubhalwa ngako ngaphaya kweminyaka engama-30 adlulayo, kanti phantse kwiminyaka eli-100 eyadlulayo zazikho iingxelo ngamakhosikazi adlala iindima eziphambili ekuhambiseni iziyobisi. Apha eMzantsi Afrika lo mbandela uye wafumana ukwaziwa kakhulu ngenxa yeqela labasetyhini abafunyaniswe baza bavalelwa entolongweni ngenxa yokuthubelezisa iziyobisi ezingenisa okanye ezikhupha kweli loMzantsi Afrika. Injongo yesi sifundo yayikukuqonda nzulu lo mkhwa wemeyile (isilwanyana sokuthwala) yeziyobisi nokuchaza izizathu zokuba ababhinqileyo babe ziimeyile zeziyobisi. Esi sifundo sijonge ukuqulunqa ubume bomntu obhinqileyo oyimeyile yeziyobisi okhe wavalelwa kwiintolongo zaseMzantsi Afrika, ngakumbi iKgoši Mampuru II kunye neJohannesburg Correctional Centre. Okunye okujongwe sesi sifundo kukufumanisa umngcipheko abakuwo abafazi abarhwebeshwayo basetyenziswe njengeemeyile zeziyobisi; kuchazwe izinto ezikhuthaza ukuba ubani abe yimeyile yeziyobisi; kufunyaniswe ukuba ukuthubelezisa iziyobisi kumchaphazela njani umthubelezisi/imeyile emphefumlweni nasemzimbeni; kubuye kufunyaniswe iindlela ezisetyenziswa zezi meyile zingabafazi ekuthubeleziseni iziyobisi. Kusetyenizswe indlela yophando eqwalasela amanani ukuze kufunyanwe ulwazi kwabo bathathe inxaxheba, kwenziwa nodliwano ndlebe lobuso ngobuso olungaqingqwanga ngqongqo. Isampulu yophando ibe ngamabanjwa abhinqileyo angama-20 ahlukeneyo navalelwe eKgoši Mampuru II naseJohannesburg Correctional Centre. Iinkcukacha zolwazi/idata ehlalutyiweyo iquka ezo nkcukacha zithathwe kwiimpendulo zemibuzo yodliwano ndlebe apho kuhlalutywe imixholo, kwafakwa iimpawu/iikhowudi zabuya zahlulahlulwa zaba ngamahlelo iinkcukacha zolwazi. Kucingwa ukuba olu phando luya kuba luncedo kwinkonzo yezobulungisa kuba okufunyanisiweyo nokucetyiswayo kunganceda ekuqulunqeni amanyathelo okuthintela nokuthibaza abaphuli mthetho ekusebenziseni abantu ababhinqileyo njengeemeyile zeziyobisi, kubabonise nabo abafazi ububi bokuba ziimeyile zeziyobisi. Uluntu ngokubanzi nalo luya kuncedakala kokufunyaniswe lolu phando. Esi sifundo siveze ukuqonda nzulu ngembali neemeko zobomi beemeyile zeziyobisi ezibhinqileyo. Olu lwazi lunganceda ukuba abantu baqonde ukuba kwenzeka kanjani ukuba abanye abantu babe semngciphekweni wokurhwebeshelwa ukusebenza njengeemeyile zeziyobisi, baqonde nokuba zintoni ezikhuthaza ubani ukuba azibandakanye nokuthubelezisa iziyobisi. Ngoko ke olu phando lunganceda ekwenzeni iinkqubo zokuqaphela kwangoko ubani oyimeyile, ezokufundisa nezokwazisa uluntu ukuze kuthintelwe imingcipheko enxulumene nothubeleziso lweziyobisi. / Seabe sa batho ba bomme mo kgwebong e e seng mo molaong ya diritibatsi se kwadilwe la ntlha dingwaga di feta 30 tse di fetileng, mme mo sebakeng se se ka nnang dingwaga di le 100, go nnile le dikgetse tse di lemogilweng tsa basadi ba ba eteletseng pele kgwebo e e seng mo molaong ya diritibatsi. Mo Aforikaborwa, ntlha eno e tlhageletse thata ka ntlha ya palo ya basadi ba ba tshwerweng le go golegwa ka ntlha ya go tsena gongwe go tswa ka diritibatsi ka tsela e e seng mo molaong mo Aforikaborwa. Maitlhomo a thutopatlisiso eno e ne e le go tlhaloganya thata ntlha ya basadi ba ba tsamaisang diritibatsi e seng ka fa molaong le go tlhalosa lebaka la gore goreng basadi ba ba tsamaisang diritibatsi e seng ka fa molaong ba nna le seabe mo go tsamaiseng diritibatsi jalo. Maikaelelo a thutopatlisiso ke go dira porofaele ya basadi ba ba tsamaisang diritibatsi ka tsela e e seng mo molaong, ba ba golegilweng kwa ditikwatikweng tsa kgopololo tsa Aforikaborwa, go totilwe Ditikwatikwe tsa Kgopololo tsa Kgosi Mampuru II le Johannesburg, go bona dintlha tsa matshosetsi a gore basadi ba ngokelwe go dirisiwa jaaka batsamaisi ba ba seng mo molaong ba diritibatsi; go tlhalosa gore batsamaisi ba ba seng mo molaong ba diritibatsi ba susumediwa ke eng gore ba nne le seabe mo go tsamaiseng diritibatsi ka tsela eo; go lebelela gore go tsamaisa diritibatsi go go seng mo molaong go amile jang motho yo o tsamaisang diritibatsi mo mmeleng le mo maikutlong; le go lebelela mekgwa e e dirisiwang ke batsamaisi ba diritibatsi ba basadi go tsamaisa diritibatsi ka tsela e e seng mo molaong. Go dirisitswe molebo wa patlisiso e e lebelelang mabaka go bona tshedimosetso go tswa go bannileseabe, ka tiriso ya dipotsolotso tse di batlileng di rulagana tsa batho bongwe ka bongwe. Sampole e dirilwe ka bagolegwa ba basadi ba ba farologaneng ba le 20 ba ba golegilweng kwa Ditikwatikweng tsa Kgopololo tsa Kgosi Mampuru II le Johannesburg. Data e e lokolotsweng e na le data e e gogilweng go tswa mo sejuleng ya dipotso tsa dipotsolotso mme e lokolotswe go ya ka morero, go khouta le go aroganya data ka dikarolo. Go solofelwa gore patlisiso eno e ka nna mosola mo tsamaisong ya bosiamisi jwa bosenyi ka ntlha ya fa diphitlhelelo le dikatlenegiso di ka thusa mo go tlhamiweng ga dikgato tsa thibelo go dira gore batlolamolao ba tshabe go dirisa basadi jaaka batho ba ba tsamaisang diritibatsi e seng mo molaong le go thibela basadi go nna batsamaisi ba diritibatsi ba ba seng mo molaong. Baagi le bona ba ka ungwelwa go tswa mo diphitlhelelong tsa patlisiso eno. Ka thutopatlisiso eno, go tlamelwa ka tshedimosetso e e boteng ya lemorago le seemo sa botshelo sa basadi ba ba tsamaisang diritibatsi e seng ka fa molaong. Seno se ka thusa baagi go tlhaloganya gore goreng batho bangwe ba le mo matshosetsing a go ka ngokelwa go tsamaisa diritibatsi ka tsela e e seng mo molaong gongwe ba rotloetsega go nna karolo ya go tsamaisa diritibatsi ka tsela eo. Ka ntlha ya seo, thutopatlisiso eno e ka thusa gore go tlhamiwe mananeo a temogo ya go sa le gale, thuto le temoso go fokotsa matshosetsi a a amanang le go tsamaisa diritibatsi e seng ka fa molaong. / Criminology and Security Science / M.A. (Criminal Justice)

Abstracts in English, Xhosa and Afrikaans / The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued. / Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC. / Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ʼn uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ʼn alternatief vir en as ʼn proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ʼn Raamwerk word aanbeveel wat as ʼn grondslag kan dien vir die implementering van ABK. / College of Accounting Sciences / M. Phil. (Accounting Sciences)

This study aimed to compare the laws governing domestic violence in Ethiopia and India and to then determine their practical efficacy. Data was collected using in-depth interviews with victims of domestic violence, and an examination of judicial interpretation and findings in domestic violence cases, in both the city of Jimma, South-Western Ethiopia, and the town of Ranni, a district of Kerala in India. A comprehensive literature study was conducted concerning domestic violence against women in India and Ethiopia, international laws, and agreements on violence against women, and international best practices relating to domestic violence legislation and prevention. Ethiopian law governing domestic violence was compared with a similar law in India. The nature, cause, extent, and prevalence of domestic violence in both jurisdictions were identified. The findings of this study indicate various shortcomings in the law governing domestic violence in these two countries, which cause a contravention of international agreements and best practices. It was further found that legislation alone is inadequate to address domestic violence since other social and cultural factors are involved in the phenomenon. The need for enhanced legislation in India and Ethiopia to effectively address domestic violence was identified. Intervention strategies to inform policies and legislative changes in terms of domestic violence in India and Ethiopia are therefore proposed. Finally, this study contributes to the existing body of knowledge on addressing domestic violence in these jurisdictions. / Maikemišetšo a thutelo ye ke go bapetša melao yeo e laolago bošoro ka magaeng go la Ethiopia le India go šupa ge eba melao ye e phethagatšwa ka mokgwa wo o ka thušago go fihlelela dipoelo tše di nyakwago. Tshedimošo e kgobokeditšwe ka mokgwa wa ditherišano tše di tseneletšego le batšwasehlabelo ba itemogetšego bošoro ka magaeng le tlhahlobo ya dikahlolo tša bokgaolakgang tša melato ya bošoro ka magaeng ka toropong ya Jimma, Borwa- Bodikela bja Ethiopia, gammogo le toropo ya Ranni, selete sa Kerala ka go India. Thutelo ya dingwalo ka botlalo e phethagaditšwe ya bošoro ka magaeng kgahlanong le basadi go la India le Ethiopia, melao le ditumelelano tša boditšhabatšhaba ka ga bošoro kgahlanong le basadi le mekgwa ye e amogetšwego boemong bja boditšhabatšhaba go ba ye mekaonekaone ya melao ya bošoro ka magaeng. Melao ya Ethopia yeo e laolago bošoro ka magaeng e bapeditšwe le melao yeo e swanago le yona go la India. Tlhago, seo se hlolago, bogolo le tlwaelo ya tiragalo ya bošoro ka magaeng ka kakaretšo dinageng tše pedi tše di šupilwe. Dikhwetšo tša thutelo ye di bontšha mafokodi a fapanego go melao yeo e laolago bošoro ka magaeng dinageng tše pedi tše ao a dirago gore melao ye e tshele mekgwa ye e amogetšwego boemong bja boditšhabatšhaba go ba ye mekaonekaone. Go lemogilwe gape gore tlhakamolao e nnoši ga e na maatla ao a lekanego go rarolla bošoro ka magaeng, ka ge mabaka a mangwe a setšhaba le setšo a akareditšwe. Tlhokego ya tlhakamolao ya maemo ao a phagamišitšwego ka go India le Ethiopia go lwantšha bošoro ka magaeng e šupilwe. Maano a tsenogare go fa tshedimošo ka melaotshepetšo le diphetogo tša melao ye e tsebišitšwego malebana le bošoro ka magaeng ka go India le Ethiopia ka gorealo a šišintšwe. Mafelelong, thutelo ye e tlaleletša go bontši bja tsebo ye e lego gona ka ga go rarolla bošoro ka magaeng ka go dinaga tše. / Inhloso yalolu cwaningo kwabe kuwukuqhathanisa imithetho elawula udlame lwasekhaya e-Ethiopia kanye nase-India ngenhloso yokuthola ukuthi le mithetho isetshenziswa ngendlela efanele yini. Idatha yaqoqwa ngokuthi kubanjwe izingxoxo ezinohlonze futhi ezijulile nabantu abayizisulu zodlame lwasekhaya futhi kwacutshungulwa kwaphinde kwahlaziywa nezinqumo zenkantolo emacaleni odlame lwasekhaya edolobheni lase-Jimma, eNingizimu- Ntshonalanga Ethiopia, kanye nasedolobheni lase-Ranni, esifundeni sase-Kerala kwelase-India. Kwenziwa ucwaningo lwemibhalo olubanzi mayelana nodlame lwasekhaya olubhekiswe kwabesifazane e-India nase-Ethiopia, futhi kwahlaziywa nemibhalo equkethe imithetho yamazwe ngamazwe kanye nezivumelwano eziphathelene nokunqandwa kodlame olubhekiswe kwabesifazane kanye nemithetho ephuma phambili emhlabeni jikelele, eyisibonelo esihle, yokulwisana nodlame lwasekhaya. Imithetho yase-Ethiopia elawula udlame lwasekhaya yaqhathaniswa nemithetho efanayo kwelase-India. Kwahlonzwa ubunjalo, izimbangela, ububanzi kanye nokusabalala kodlame lwasekhaya kuwo womabili lawa mazwe. Okwatholwa wulolu cwaningo kubonisa amaphutha nokwahluleka okuhlukahlukene emithethweni elawula udlame lwasekhaya kulawa mazwe, okubangela ukuthi le mithetho iphule izinkambiso eziphuma phambili ezibekiwe emhlabeni jikelele eziyisibonelo emazweni amaningi. Kwatholakala futhi nokuthi imithetho iyodwa ayanele ekubhekaneni nodlame lwasekhaya, njengoba zikhona nezinye izinto eziphathelene nenhlalo kanye namasiko ezibandakanyekayo kulokhu. Kwahlonzwa isidingo sokuthi imithetho yenziwe ngcono kwelase-India nase- Ethiopia ukuze kubhekwane nodlame lwasekhaya ngendlela efanele. Ngakho-ke, kwaphakanyiswa amasu okungenelela, okuyiwona azosetshenziswa ekwakheni izinqubomgomo nokwenza izinguquko emithethweni yokulwisana nodlame lwasekhaya e-India nase-Ethiopia. Okokugcina, lolu cwaningo lufaka isandla emthamweni wolwazi olukhona njengamanje mayelana nokubhekana nodlame lwasekhaya kulawa mazwe. / Criminal and Procedural Law / D. Phil. (Criminal Justice)

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)

Abstracts in English, Swahili and Southern Sotho / The study reported in this thesis considered the implementation of the internal audit provisions of the Public Finance Management Act (Act No. 1 of 1999) or PFMA at the South African Social Security Agency (SASSA). A review of literature pointed to the scarcity of research that focuses on the role that an effective internal audit function could play in advising management, when it comes to the institution of internal controls, in developing countries such as South Africa. In this context, the study emphasised the importance of internal controls that should be recommended by an internal audit function, specifically for purposes of averting financial misconduct. Thus, the problem statement for the study was articulated as follows: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Consequently, the main research question for the study was: What are the necessary conditions under which the internal audit function at SASSA could be improved? Using agency theory, the study conceptualised an internal audit function as an important part of internal management controls that functions by reviewing, evaluating and making recommendations for the improvement of other controls within an institution, with the ultimate aim of promoting good governance. The research design and methodology for the study were qualitative, as it was necessary to get the views of the respondents on the various themes covered in the interview schedules and survey questionnaire. The case study design was employed as the operational framework for data collection. The data collection techniques employed in the study were personal one-on-one interviews with two sets of senior managers, a survey questionnaire comprising open-ended questions, and a focus group discussion. The four data sets were collected as follows: one-on-one personal interviews with senior internal audit managers, interviews with other senior managers in some of the Agency’s areas that have been identified as strategic high-risk areas, a survey questionnaire that was completed by junior internal audit managers, as well as a focus group discussion with managers from the supply chain management department. The population for the study was purposefully selected to achieve one of the key objectives of purposive sampling, namely ensuring that some diversity is included in a sample in order to allow for the influence of differences in respondents’ views due to the positions that they occupy. As per the requirements of a doctorate, this study contributes at two levels: a theoretical and an empirical level. At theoretical level, the researcher developed data collection instruments, which other researchers could improve and use. At empirical level, the contribution of the study is a conceptual framework for the implementation of an internal audit function. The framework identifies the 18 conditions that must be in place for an internal audit function to be effective. In addition, the researcher makes recommendations for amendments to the PFMA and/or Treasury Regulations: PFMA. These recommendations will benefit all public institutions. It is thus believed that the study will make an important contribution towards efforts aimed at improving the internal audit function in the South African public sector at large. This is important, as the PFMA requires internal audit functions to assist accounting authorities with recommendations pertaining to the maintenance of effective controls. Internal audit functions have to evaluate these controls to determine their effectiveness and efficiency. Following that, they should develop recommendations for enhancement or improvement. / Dyondzondzavisiso leyi ku vikiwaka yona eka thesis leyi yi langutile ku humelerisiwa ka swipimelo swa oditi ya le ndzeni ya nawu wa Public Finance Management Act 1 of 1999 kumbe PFMA eka nhlangano wa South African Social Security Agency (SASSA). Nkambelo wa matsalwa (lithirecha) leyi faneleke wu paluxile nkalo wa ndzavisiso lowu tshikilelaku miehleketo eka ntirho lowu oditi ya le ndzeni leyi fikelelaka wu nga vaka na wona eka ku tsundzuxa vufambisi, loko swi ta eka ku tumbuxa vulawuri bya le ndzeni eka matiko lama ya ha hluvukaka tanihi Afrika-Dzonga. Eka xiyimo lexi, dyondzondzavisiso leyi yi tshikilela nkoka wa vulawuri bya le ndzeni lebyi faneleke ku bumabumeriwa hi ntirho wa oditi ya le ndzeni, ngopfungopfu hi xikongomelo xa ku sivela matikhomelo yo biha eka swa timali. Hikwalaho, xitatimende xa mbulaxiphiqo (problem statement) xa dyondzondzavisiso leyi xi vile hi ndlela leyi: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Hikwalaho, xivutisokulu xa ndzavisiso lowu xi vile lexi: What are the necessary conditions under which the internal audit function at SASSA could be improved? Hi ku tirhisa thiyori ya ejensi (agency theory), dyondzondzavisiso leyi yi anakanyile ntirho wa oditi ya le ndzeni tanihi xiyenge xa nkoka xa vulawuri bya le ndzeni lexi tirhaka hi ku pfuxeta (reviewing), ku kambela (evaluating) na ku endla swibumabumelo swo antswisa vulawuri byin’wana endzeni ka instituxini, hi xikongomelo xo tlakusa mafambiselo na vulawuri lebyinene. Dizayini ya ndzavisiso na methodoloji (reseach design and methodology) swa dyondzondzavisiso leyi, swi tirhise qualitative, hikuva a swi laveka ku va ku kumiwa mavonelo ya vaanguri eka mikongomelo yo hambana-hambana leyi angarheriwaka eka tixejulu ta inthavhiyu na nxaxamelo wa swivutiso leswi tsariweke swo valanga (survey questionnaire). Ku tirhisiwile dizayini ya case study tanihi rimba ro tirha hi rona eka ku hlengeleta data. Tithekiniki to hlengeleta data leti ti nga tirhisiwa eka dyondzondzavisiso leyi a ti ri tiinthavhiyu ta munhu hi wun’we wun’we, (personal one-one one interviews), na tisete timbirhi ta timanejara ta xiyimo xa le henhla, nxaxamelo wa swivutiso leswi tsariweke (questionnaire) swo valanga a ku ri swivutiso swo pfuleka na nkanelo na ntlawa wo karhi (focus group discussion). Tisete ta data leti ta mune ti hlengeletiwe hi ndlela leyi: tiinthavhiyu ta munhu hi wun’we wun’we na timanejara ta xiyimo xa le henhla ta oditi ya le ndzeni; tiinthavhiyu na timanejara ta xiyimo xa le henhla tin’wana eka swin’wana swa swivandla swa Ejensi leswi swi nga kumiwa swi ri swivandla leswi nga le ka khombo swinenenene; nxaxamelo wa swivutiso leswi tsariweke swa mbalango lowu, xi tatisiwe hi timanejara ta xiyimo xa le hansi ta oditi ya le ndzeni; na nkanelo hi ntlawa wo karhi na timanejara ta le ka ndzawulo ya vulawuri bya nandzelelano wa mafambiselo ya mphakelo (supply chain management department). Ntsengo wa vanhu (population) wa dyondzondzavisiso leyi wu hlawuriwe hi xikongomelo xa ku fikelela xin’we xa swikongomelokulu swa vusampuli byo va na xikongomelo, ku nga, ku tiyisisa leswaku ku va na ku katsiwa ka swo hambana-hambana eka sampuli ku pfumelela nkucetelano wa swo hambana-hambana eka mavonelo ya vaanguri hikwalaho ka swivandla leswi va nga le ka swona. Hilaha dyondzo ya vudokodela yi lavaka hakona, dyondzondzavisiso leyi yi hoxa xandla eka tilevhele timbirhi: levhele ya thiyori na levhele ya vumbhoni bya ndzavisiso ku nga emphirikali (empirical). Eka levhele ya thiyori, mulavisisi u tumbuluxile switirhisiwa swo hlengeleta leswi valavisisi van’wana va nga swi antswisaka no swi tirhisa. Eka levhele ya emphirikali, leswi dyondzondzavisiso leyi yi nga hoxa xandla eka swona i rimba ra mianakanyo ro humelerisa ntirho wa oditi ya le ndzeni. Rimba leri ri komba swiyimo swa 18 leswi swi faneleke ku va kona ku va ntirho wa oditi ya le ndzeni wu va na vuyelo lebyi faneleke no tirheka. Ku engetela kwalaho, mulavisisi u endla swibumabumelo swo cinca swin’wana eka PFMA na/kumbe Treasury Regulations: PFMA. Swibumabumelo leswi, swi ta vuyerisa tiinstituxini hinkwato ta mfumo. Hikwalaho, ku tshembiwa leswaku dyondzondzavisiso leyi, yi ta hoxa xandla hi ndlela ya nkoka eka matshalatshala lama nga na xikongomelo xa ku antswisa ntirho wa oditi ya le ndzeni eka xiyenge xa mfumo hi ku angarhela eAfrika-Dzonga. Leswi i swa nkoka, hikuva PFMA yi lava mitirho ya oditi ya le ndzeni ku pfuneta vulawuri bya vutihlamuleri bya mitirho ya ku langutana na mahlamuselelo na matirhiselo ya timali (accounting authorities) hi swibumabumelo mayelana na ku hlayisa swilawuri leswi nga na vuyelo lebyinene. Mitirho ya oditi ya le ndzeni yi fanele ku kambela vulawuri lebyi ku vona mpimo wa vuyelo lebyinene na ku tirheka ka swona hi ndlela leyi faneleke. Ku landza sweswo, va fanele ku tumbuluxa swibumabumelo swo tlakusela ehenhla kumbe ku antswisa. / Thuto e go begilweng ka ga yona mo kakanyotheong eno e tsere tsia go tsenngwa tirisong ga ditlamelo tsa boruni jwa ka fa gare tsa Molao wa Botsamaisi jwa Ditšhelete tsa Setšhaba (Molao wa bo1 wa 1999) kgotsa PFMA kwa Setheong sa Tshireletsego ya Loago sa Aforikaborwa (SASSA). Tshekatsheko ya dikwalo tse di maleba e supile tlhaelo ya patlisiso e e tsepameng mo seabeng se se ka tsewang ke tiro ya boruni jwa ka fa gare jo bo nonofileng mo go gakololeng botsamaisi, fa go tla mo go diriseng ditaolo tsa ka fa gare mo dinageng tse di tlhabologang tse di tshwanang le Aforikaborwa. Ka bokao jono, thutopatlisiso e gatelela botlhokwa jwa ditaolo tsa ka fa gare tse di tshwanetseng go atlenegiswa ke tiro ya boruni jwa ka fa gare, bogolosegolo mo go efogeng maitsholomabe mo go tsa ditšhelete. Ka jalo, polelo ya bothata ya thutopatlisiso eno e ne ya tlhagisiwa ka tsela e e latelang: Go nna teng ga tiro ya boruni jwa ka fa gare kwa SASSA ga go a dira gore go nne le ditaolo tsa ka fa gare tse di tokafetseng, tse di tshwaelang mo go thibeleng maitsholomabe mo go tsa ditšhelete. Ka ntlha ya seo, potso e kgolo ya patlisiso mo thutopatlisisong eno e ne e le: Seemo se se tlhokegang se mo go sona tiro ya boruni jwa ka fa gare mo SASSA e ka tokafadiwang ke sefe? Go diriswa tiori ya boemedi, thuto e akantse tiro ya boruni jwa ka fa gare jaaka karolo ya botlhokwa ya ditaolo tsa botsamaisi jwa ka fa gare jo bo dirang ka go sekaseka, go lekanyetsa le go dira dikatlenegiso tsa tokafatso ya ditaolo tse dingwe mo teng ga setheo, ka maikaelelo a bofelo a go tsweletsa taolo e e siameng. Thulaganyo le mokgwa wa patlisiso ya thuto e ne e le e e lebelelang mabaka, jaaka go ne go le botlhokwa go bona dikakanyo tsa batsibogi mo dithitokgannyeng tse di farologaneng tse di akareditsweng mo mananeong a dipotsolotso le lenane la dipotso tsa tshekatsheko. Go dirisitswe thulaganyo ya thutopatlisiso e e lebelelang seemo mo pakeng e e rileng jaaka letlhomeso la tiragatso ya kgobokanyo ya data. Ditheniki tsa kgobokanyo ya data tse di dirisitsweng mo thutopatlisisong eno e ne e le dipotsolotso tsa motho ka namana ka disete di le pedi tsa batsamaisi ba bagolwane, lenane la dipotso tsa tshekatsheko le le nang le dipotso tse di sa lekanyetseng dikarabo, le puisano ya setlhopha se se tlhophilweng. Go kokoantswe disete tsa data di le nne ka tsela e e latelang: dipotsolotso tsa motho ka namana tsa batsamaisi ba boruni jwa ka fa gare ba bagolwane; dipotsolotso le batsamaisi ba bangwe ba bagolwane mo dikarolong dingwe tsa Setheo tse di supilweng jaaka tse di nang le matshosetsi a a kwa godimo; lenane la dipotso tsa tshekatsheko le le tladitsweng ke batsamaisipotlana ba boruni jwa ka fa gare go tswa mo lefapheng la botsamaisi jwa theleso. Go tlhophilwe setlhopha sa thutopatlisiso go lebeletswe mabaka go fitlhelela nngwe ya maikemisetso a botlhokwa a go tlhopha sampole go ya ka maitlhomo a thutopatlisiso, e leng go netefatsa gore go akarediwa dipharologantsho mo sampoleng gore go nne le tlhotlheletso ya dipharologano mo dikakanyong tsa batsibogi ka ntlha ya maemo ao bona. Go ya ka ditlhokego tsa dithuto tsa bongaka (doctorate), thutopatlisiso eno e tshwaela mo magatong a mabedi: legato la tiori le le le ka netefadiwang (empirikale). Mo legatong la tiori, mmatlisisi o ne a tlhama didiriswa tsa kgobokanyo ya data, tse e leng gore babatlisisi ba bangwe ba ka di tokafatsa, mme ba di dirisa. Mo legatong la empirikale, tshwaelo ya thutopatlisiso ke letlhomeso la dikakanyo tsa go tsenngwa tirisong ga tiro ya boruni jwa ka fa gare. Letlhomeso le supa maemo a le 18 a a tshwanetseng go nna gona gore tiro ya boruni jwa ka fa gare e atlege. Go tlaleletsa, mmatlisisi o atlenegisa gore go nne le dipaakanyo tsa PFMA le/kgotsa Melawana ya Lefapha la Matlole: PFMA. Dikatlenegiso tseno di tlaa ungwela ditheo tsotlhe tsa setšhaba. Ka jalo go dumelwa gore thutopatlisiso eno e tlaa nna le tshwaelo ya botlhokwa mo maitekong a a ikaeletseng go tokafatsa tiro ya boruni jwa ka fa gare mo lephateng la setšhaba ka kakaretso mo Aforikaborwa. Seno se botlhokwa, jaaka PFMA e tlhoka gore ditiro tsa boruni jwa ka fa gare di thuse bothati jo bo rweleng maikarabelo ka dikatlenegiso tse di malebana le go tsweletsa ditaolo tse di nonofileng. Ditiro tsa boruni jwa ka fa gare di tshwanetse go lekanyetsa ditaolo tseno go tlhomamisa nonofo le bokgoni jwa tsona. Go latela seo, go tshwanetse ga dirwa dikatlenegiso tsa tokafatso. / Public Administration and Management / D. Litt. et Phil. (Public Administration)

Abstract in English, Xhosa and Venda / Open educational resources (OER) is a new innovation coined to bridge the educational divide by way of providing free quality learning resources. Consequently, this study explored the perception of the faculty members of the Namibian open and distance learning institutions on the use of OER as a pedagogical approach. This study was prompted by the presumption that if ODL institutions adopt open educational resources to replace costly textbooks, an increased number of the Namibian population could access education in the equitable manner. The study focused on faculty members from the three public ODL institutions in Namibia, namely, the Namibian College of Open Learning (NAMCOL), University of Namibia (UNAM)-Centre for Open, Distance and eLearning (CODeL) and Namibian University of Science and Technology (NUST)-Centre of Open and Lifelong Learning (COLL). The following integrated theories were adopted to underpin this study: Transformative Learning Theory, Heutagogy Learning Theory, Cognitive Learning Theory and Social Learning Theory, Constructivism Learning Theory, Connectivism Theory and the Diffusion of Innovations Theory. The theories were compared to the findings to assess their applicability. This is a qualitative case underpinned by an interpretivist paradigm. Data were collected through interviews, non-participant observations and document analysis, and analysed through the inductive approach. The results of this study showed inconsistency between the perception of the faculty members and the use of OER within the ODL institutions in Namibia. Although the faculty members displayed positive attitudes towards the use of OER, very little has been achieved in the use of OER within the institutions for the benefit of the Namibian ODL students. The study identified challenges that impede the adoption of OER at institutional level, such as lack of institutional policies, lack of awareness, technological factors, as well as management support. The study further crafted strategies to address challenges, including the OER design based on the Diffusion of Innovation Model. The study advanced recommendations for consideration by the institutions and the faculty members as well as suggestions for future research. The knowledge contribution made by this PhD is the proposed OER design for adoption by the ODL institutions to facilitate the use of OER by faculty members. / Ubuchule bokufunda ekuthiwa yiOpen Educational Resources (OER) licebo elitsha lokunikezela simahla ngemithombo yokufunda esemgangathweni, nelenzelwe ukukhawulelana nobunzima bokushiyashiyana emfundweni. Esi sifundo siphonononge indlela abacinga ngayo abahlohli bamaziko emfundo aseNamibia avulekileyo nafundisa abafundi bekude (iiODL), ngokusetyenziswa kweOER njengendlela yokufundisa. Esi sifundo sisuswe kukucingela ukuba xa amaziko emfundo avulekileyo nafundisa abafundi bekude enokusebenzisa izixhobo zokufunda ezivulekileyo endaweni yokusebenzisa iincwadi ezibiza imali eninzi, linganda inani labantu abanokuxhamla imfundo ngokulinganayo. Esi sifundo sigxininise kubahlohli bamaziko amathathu kawonkewonke, angawemfundo evulekileyo nafundisa abafundi bekude eNamibia, angala - iNamibian College of Open Learning (NAMCOL), iUniversity of Namibia (UNAM) - Centre for Open, Distance and eLearning (CODeL) kunye neNamibian University of Science and Technology (NUST) - Centre of Open and Lifelong Learning (COLL). Kusetyenziswe ezi ngcingane zihlangeneyo zilandelayo njengezisekelo zokukhokela esi sifundo: Ingcingane Yokufunda Okuhambelana Nenguqu (Transformative Learning Theory), Ingcingane Yokufunda Ngokuziqhuba Komfundi (Heutagogy Learning Theory), Ingcingane Yokufunda Ngokuqiqa Neyemfundo Esekelwe Kwezentlalo (Cognitive Learning Theory and Social Learning Theory), Ingcingane Yokufunda Ngokuzakhela Ukuqonda (Constructivism Learning Theory), Ingcingane Yokufunda Ngoncedo Lobuchwepheshe (Connectivism Theory) kwakunye nengcingane Yokufunda Ngokunwenwa Kobuchule (Diffusion of Innovations Theory). Ezi ngcingane ziye zathelekiswa nokufunyanisisweyo ngenjongo yokukhangela ukuba zingasebenziseka kusini na. Kusetyenziswe indlela yophando ngokuzathuza nokutolika izimvo ezahlukeneyo. Iinkcukacha zolwazi okanye idatha yaqokelelwa ngokuqhuba udliwano ndlebe nabathatha inxaxheba, ukuqwalasela abangathathi nxaxheba nokuphengulula imibhalo ukuze kudalwe ingcingane entsha. Iziphumo zesi sifundo zivelise ukungahambelani phakathi kwengcinga yabahlohli nokusetyenziswa kweOER kumaziko emfundo avulekileyo nafundisa abafundi bekude eNamibia. Nangona abahlohli bebonakalisa uthakazelelo ngokusebenzisa iOER, kuncinci kakhulu okwenziweyo malunga nokusebenzisa iOER kumaziko emfundo ekuncedeni abafundi baseNamibia kumaziko avulekileyo nafundisa abafundi bekude. Esi sifundo sichonge imingeni ethibaza ukusetyenziswa kweOER kumaziko emfundo, mingeni leyo ifana nokungabikho kwemigaqo nkqubo, ukungabikho lwazi, imiba yobuchwepheshe kwakunye nentswela nkxaso yabalawuli. Kuqwetywe amacebo obuchule okulwa nemingeni, macebo lawo aquka ukuqulunqwa kweOER esekelwe kwingcingane Yokunwenwa Kobuchule. Kunikwe iingcebiso nezimvo ezinokuqwalaselwa ngamaziko emfundo nabahlohli ngophando olusenokulandela olu. Igalelo lolu phando luyilo olucetywayo lweOER olunokwamkelwa ngamaziko emfundo avulekileyo nafundisa abafundi bekude ukuze kukhuthazwe ukusetyenziswa kweOER ngabahlohli. / Zwiko zwa nnyi na nnyi zwa pfunzo (OER) ndi vhubveledzi vhuswa ha u ḓisa khethekanyo ya pfunzo nga u ṋetshedza wo vhofholowa zwiko zwa u guda zwa ndeme. Ngudo heyi yo wanulusa mbonalo ya miraḓo ine ya funza yunivesithi kana magudedzini a Namibia ya zwiimiswa zwa pfunzo yo vulelwaho nnyi na nnyi ya u guda u kule (ODL) nga ha u shumisa OER sa nḓila ya pfunzo. Ngudo heyi yo ṱuṱuwedzwa nga u humbulela ha uri arali zwiimiswa zwa ODL zwo ṱanganedza OER u thivha bugu dza u gudisa dzine dza ḓura, tshivhalo tshi re nṱha tsha vhathu vha Namibia vha nga swikelela pfunzo nga nḓila i linganaho. Ngudo yo sedza kha u bva kha zwiimiswa zwa nnyi na nnyi zwa ODL zwa Namibia, zwine madzina azwo avha Gudedzi ḽa Namibia ḽa u Guda ha Nnyi na nnyi (NAMCOL), Yunivesithi ya Namibia (UNAM) – Senthara ya Nnyi na nnyi, u Guda u kule na nga Lubuvhisia (CODeL) na Yunivesithi ya Saintsi na Thekhinoḽodzhi ya Namibia (NUST) Senthara ya nnyi na nnyi ya u Guda ha Tshoṱhe (COLL). Thyeori dzo ṱanganelaho dzi tevhelaho dzo shumiswa u tikedza ngudo iyi: thyeori ya u guda ine vhagudiswa vha ṱalutshedza na u tshenzhela zwipfi zwavho, thyeori ya u ta u guda ha iwe muṋe, thyeori ya u guda ya kuhumbulele na thyeori ya u guda ya matshilisano, thyeori ine ya dzhiela nṱha nḓivho na kupfesesele kwa vhagudiswa kha tshenzhemo yavho phanḓa ha musi vha sa athu u ya tshikoloni, thyeori ya u pfesesa u guda nga didzhithala na thyeori ine ya ṱalutshedza phimo ya mihumbulo miswa na kuphaḓalele kwa thekhinoḽodzhi. Thyeori dzo vhambedzwa na mawanwa u gaganya u tea hadzo. Heyi ndi ngudo ya khwaḽithethivi yo khwaṱhisedzwaho nga tshiedziso tsha saintsi ya matshilisano. Data yo kuvhanganyiwa nga kha inthaviwu, u sedza hu si na u dzhenelela na u saukanya maṅwalo, na u saukanya nga kuitele kwa u humbula. Mvelelo dza ngudo heyi dzo sumbedza u sa vha na thevhekano ya zwithu vhukati ha kuvhonele kwa miraḓo ine ya funza yunivesithi kana magudedzini na u shumiswa ha OER kha zwiimiswa zwa ODL ngei Namibia. Naho miraḓo ine ya funza yunivesithi kana magudedzini yo sumbedza vhuvha ha vhuḓi kha u shumiswa ha OER, ho swikelelwa zwiṱuku kha u shumiswa ha OER kha zwiimiswa hu tshi itelwa u vhuelwa ha matshudeni a ODL a Namibia. Ngudo yo topola khaedu dze dza thithisa u ṱanganedzwa ha OER kha ḽeveḽe ya tshiimiswa, u fana na ṱhahelelo ya mbekanyamaitele dza tshiimiswa, ṱhahelelo ya tsivhudzo, zwiṱuṱuwedzi zwa thekhinoḽodzhi, na thikhedzo ya ndangulo. Zwiṱirathedzhi zwo bveledzwa u amba nga ha khaedu, hu tshi katelwa na nyolo ya OER zwo ḓi sendeka nga muanḓadzo wa nḓisedzo ya tshiedziso tsha vhubveledzi. Themendelo dza u dzhiela nṱha nga zwiimiswa na nga miraḓo ine ya funza yunivesithi kana magudedzini na khumbudzo kha ṱhoḓisiso dza tshifhingani tshiḓaho zwo itwa. U shela mulenzhe ha nḓivho ho itwaho nga ngudo iyi ndi u kumedza nyolo ya OER uri i ṱanganedzwe nga zwiimiswa zwa ODL u thusa u shumiswa ha OER nga miraḓo ine ya funza yunivesithi kana magudedzini. / Curriculum and Instructional Studies / D. Ed. (Curriculum and Instructional studies)