Thesis (D. Tech. (Cost and Management Accounting)) -- Central University of Technology, Free State, 2011 / The focus area of this research project is on the pricing function in an organisation. The discussion of the pricing function commences with a generic perspective and concludes with the pricing of academic programmes at a typical public higher education institution, namely the Central University of Technology, Free State. The following summary sets out the key issues addressed in this study: a) The pricing function b) The pricing plan c) Pricing and its effect on the affordability of public higher education The analyses conducted proved that a comprehensive pricing plan does not exist at the Central University of Technology, Free State for the pricing of the various academic programmes, and that higher education has, despite the increasing trend in government funding, become less affordable for students at the institution. The affordability issue at the Central University of Technology, Free State can be partly attributed to the lack of a comprehensive pricing plan with clear attainable pricing objectives, and a pricing strategy to accomplish the stated pricing objectives. Another contributing factor to the affordability issue is the lack of an integrated cost accounting system and costing policies that outline measures to address the cost efficiency of the institution. Implementation of the recommended pricing plan should assist management in determining tuition fees on a scientific basis, and will also enable the management of the Central University of Technology, Free State to explain to all relevant stakeholders how the tuition fees of the various academic programmes are calculated.

Thesis (M. Tech. (Tourism and Hospitality management)) -- Central University, Free State, 2014 / The formal full-service restaurant industry in South Africa is undergoing a period of anaemic growth due to the after effects of the 2009 global economic recession. Since the recession, industry growth has been subdued as diners seek more for their money when spending at restaurants. Consequently, industry revenue declined 1.8% in 2013 as diners tightened their purse strings. It is for this reason that it was decided to investigate diners’ expectations and experiences in selected formal full-service restaurants in Port Elizabeth. A pilot study was conducted among five diners in two formal full-service restaurants in Port Elizabeth, and the empirical study was conducted in December 2011 and January 2012 among 400 diners of eight formal full-service restaurants in Port Elizabeth. The research findings revealed that respondents with a tertiary diploma recorded the highest expectation score (4.25) whilst those who spoke languages other than Afrikaans, English, IsiZulu and IsiXhosa recorded the lowest (3.69). Respondents in the age group 55 to 64 years recorded the highest experience score (4.53) whilst those who spoke IsiXhosa recorded the lowest (3.84). Altogether 44.5% of the respondents frequented restaurants at different intervals two to four times in the previous six months whilst 51.2% spent on average, R200 to R299 per person and 18.5% held occupations in business, commerce and finance. Respondents who spent more than R399 had the highest expectation score (4.53) whilst those who frequented restaurants at different intervals more than 10 times in the previous six months had the lowest (3.97). Respondents with an occupation in education reported the highest experience score (4.36) whilst those who frequented restaurants at different intervals of nil to one time in the previous six months reported the lowest (4.04). A total of 22% of the respondents patronised restaurants because of good service. Restaurant B obtained the highest expectation (4.39) and experience (4.51) scores whilst restaurant C recorded the lowest expectation (3.71) and experience (4.03) scores. All diners’ experiences were below expectations giving an overall gap of -0.47. The strongest correlation with diners’ expectations was level of service whilst the strongest correlation with diners’ experiences was food quality. The regression model showed that the level of service was rated as the most important variable for diners’ expectations whilst the quality of food was rated as the most important for diners’ experiences. However, recommendations were made to improve diners’ experiences in the selected formal full-service restaurants in Port Elizabeth. The results of this study would help restaurateurs to identify areas of improvement and increase customer satisfaction.

Thesis ( M. Tech. (Public Management )) - Central University of Technology, Free State, 2013 / Traditional Leaders (Chiefs) historically served as “governors” of their communities with authority over all aspects of life, ranging from social welfare to judicial functions. The Basotho generally hold Chiefs in high esteem, continue to turn to them for assistance when conflict arises, depend on them for services, such as birth and death registration and regard them as integral and relevant role-players in local governance. Although many countries in Africa maintain a system of Traditional Leadership and many have incorporated Traditional Leaders into democratic forms of government, a concern exists in some quarters that Chieftainship in Lesotho may present a challenge to democratic governance and development. Similarly, local government structures created by the current decentralisation processes are perceived by many as deteriorating the authority of Chiefs. According to the Constitution of Lesotho, 1993 (Act 5 of 1993), the co- existence of the Chiefs and local Councils are legitimised. Under the legislation governing this process (the Local Government Act, 1997 (Act 6 of 1997), some of their powers and functions have been transferred to local government structures. The major sources of conflict between Chiefs and Councillors appear to be uncertainty and confusion around roles and functions of the various role-players created by the legislative and institutional framework and the loss of power and status that many Chiefs feel. Some of this confusion may be a deliberate form of resistance to the changes, but it is apparent that legislative clarity is required and that the roles and functions of all role- players need to be clearly defined and understood if development is to take place in a coordinated way. The inclusion of two Chiefs in each Community Council as well as two in District Municipalities would seem a genuine attempt to ensure that Chiefs are not marginalised in this modern system of local governance in Lesotho. The high proportion of Traditional Leaders (Principal Chiefs) in the Senate is a clear indication of the pre-eminence of the institution of Chieftaincy (Traditional Leadership) in Lesotho. On the other hand, the National Assembly is completely elected and consists of 120 members, elected through the so-called Mixed–Member-Proportional representation model. Although Chieftaincy is part of this organ of the state, it has limited powers in the legislative process and general decision-making processes outside Parliament. These powers are instead a jurisdiction of the elected representatives in the National Assembly. A similar set up exists at the local government level where Councillors enjoy decision-making powers with Chieftainship structures, such as the village, area and ward Chiefs role being ambiguously defined. It is very clear that the co-existence of the two institutions is a very crucial and challenging one. This co-existence has raised a number of political, developmental and conceptual problems and problems and challenges that have not been adequately addressed, let alone resolved. One of the problems is the anomalous situation in which people are simultaneously citizens of the state and subjects of the Chiefs. Other challenges include, amongst others, contradicting legislation, revenue constraints, a lack of human resource capacity, poor stakeholder management, the increasing rate of HIV/Aids in Lesotho, and so forth. Possible causes of these challenges had been investigated as well as how they can be managed or minimised in order to enable Chiefs to play an effective role in a modern democracy. With this research study an attempt was made to explore the role of Traditional Leaders in the current system of local government in Lesotho and how to improve Chieftainship as a strategy to complement governance at the grassroots level. The term “Chiefs” is used in this research study as synonymous to Traditional Leaders, because it is the term used in all legislation dealing with Traditional Leaders in Lesotho and it includes Principal Chiefs, Area Chiefs, Chiefs and Headmen, unless the context clearly indicates otherwise.

Thesis (M. Tech.) - Central University of Technology, Free State, 2008

Thesis (D. Tech.) - Central University of Technology, Free State, 2009

Thesis (D. Tech.) - Central University of Technology, Free State, 2004 / For some years, proponents of distance and online learning have touted the efficacy of their methods, while traditionalists have argued the superiority of face-to-face learning environments. Each side in this debate has pointed to strengths in their own methodologies, while criticising the lack of comparable features in the methodologies of their opponents. Blended learning, as the name implies, allows practitioners to combine traditional education with a variety of instructional technologies – solving the argument by joining forces, and creating a better overall product as a result. With this study the researcher aims to explain the concepts of blended learning and discuss the factors that make each form of educational delivery successful. The thesis addresses the necessary components of a computer literacy programme and Outcomes-Based Education, as well as elaborate on good teaching principles. These strands of research are then combined into the foundations for a unique programme, to deliver a computer literacy course using blended learning techniques to South African students. The programme was developed, implemented and tested through three cycles of action research.

Thesis (D. Tech.) - Central University of Technology, Free State, 2005 / The primary objective of this research has been to undertake a critical investigation of the application of the budget process and the achievement of budget objectives in the Free State Provincial Government. The emphasis has been specifically on the planning and control functions of management. The justification for the research is the continuous demand for unlimited public services and the limited availability of the state‟s financial resources. The undertaking proceeded from the hypothetical viewpoint that a budget is designed to assure that public resources are spent according to the preferences of the taxpayer and the legislature. A budget promotes consistency in the process of resource allocation, and its implementation should be enforced by constant evaluation and monitoring. The research includes the following aspects: - The problems encountered by the Free State Provincial Government in its endeavors to optimize the effectiveness and efficiency of the implementation of the budget. - The fundamental principles of budget management in general, and in particular various types of budget and budget management techniques. - The evaluation of budgets as a basis for reporting on performance and the importance of such performance reports. The research methodology followed relies both on a survey of relevant literature and on empirical data. The former consists of a discussion regarding the extent to which the present budget system promotes effective and efficient budget control management and the achievement of budget objectives. As part of the empirical research an “ex post facto” analysis was undertaken of external audit reports and appropriation accounts over a period of fourteen years. In addition the fishbone or root-cause analysis approach was followed to identify core symptoms. The theoretical and empirical research yielded the following results: - The partial disturbance of the input/output relationship means that performance cannot be measured against profit as in the private sector. To compensate for this deficiency management should focus on financial statements and on audit and performance reports to measure performance. - Management needs to have an unimpeded access to budget information on the financial management system right from the beginning of each new financial year. - Estimates of expenditure (projections) should be captured on a monthly basis in the financial management system. With the implementation of the Medium Term Expenditure Framework, budget projections must be regarded as compulsory. - Press reports and reports of the Auditor-General indicated that shortcomings relating to audit committees still exist both on national and provincial levels. This deficiency has a negative effect on the effectiveness of the internal audit function. - An annual percentage deviation in various departments between voted amounts and expenditure was substantial. In some instances the deviation - Losses should be monitored constantly, and management should be aware of the impact of losses and claims on financial resources. Their prevention should be part of each department‟s financial strategy. - Budget manipulation reduces the budget‟s effectiveness and efficiency as a means of performance measurement. The first possible solution to solve the problems associated with the budget is privatization of the service or function. The second possibility is the implementation of a quality control program. Its objective would be to reverse poor performance. To be successful, the quality control program should rely on clear accountabilities, effective partnerships and devoted leadership. A third recommendation might be the implementation of a quality assurance and quality control division for each department. The first component would gather all the necessary documentation to assure quality while the second would monitor effective application. The first requirement in measuring performance will be the motivation of all staff to be committed to the improvement of service delivery. The second challenge will be to train them accordingly. The third challenge will be the development of a performance report procedure for each department. A further recommendation is the analysis and reduction of underspending. Finally, accounting officers must implement effective and transparent processes of financial and risk management. Broadly viewed, the integration of budget and strategic planning initiatives of the National Treasury are a slow process that cannot be implemented overnight. National departments and provinces are, however, requested by National Treasury to improve on the outputs and the development of robust output performance measures and service delivery indicators. This viewpoint supports the proposed budget-management model aimed at effective objective achievement or sustainable development of the Free State. In future the budget management process could be based on this model to improve service delivery.

Thesis (M. Tech.) -- Central University of Technology, Free State, 2006 / In today’s dynamic and uncertain business environment, employees are required to work together to achieve a common goal. An organisation cannot survive without a highly motivated and progressive workforce. Management need to be highly innovative and adaptive, to survive the intensity of competition and change. This study is based on the conviction that enhancing and sustaining employee motivation is a manager’s major function. In effect, management need to create and maintain a culture that fosters motivation, and determine whether employees are culturally adaptable, when two established cultures merge as one. Against this background, the focus fell on attaining optimum performance and a culture that evokes a spirit of co-operation and is conducive to motivating employees to work willingly and effectively. The Amalgamated Beverage Industry was selected for the purpose of this study. The perceptions and opinions of management and that of the lower level employees were examined to determine the impact on the work motivational levels and organiastional culture within Country Region employees. A probable influence was also given on the possible factors contributing to the maintained level of organisational culture and the high motivational levels within ABI. Attention was also focused on culture change and its possible impact on employees.

Thesis (M. Tech.) - Central University of Technology, Free State, 2009 / The purpose of the study was to design and develop a prototype Indigenous Knowledge (IK) database that will be productive within a Knowledge Management (KM) framework specifically focused on IK. The need to develop a prototype IK database that can help standardise the work being done in the field of IK within South Africa has been established in the Indigenous Knowledge Systems (IKS) policy, which stated that “common standards would enable the integration of widely scattered and distributed references on IKS in a retrievable form. This would act as a bridge between indigenous and other knowledge systems” (IKS policy, 2004:33). In particular within the indigenous people’s organizations, holders of IK, whether individually or collectively, have a claim that their knowledge should not be exploited for elitist purposes without direct benefit to their empowerment and the improvement of their livelihoods. Establishing guidelines and a modus operandi (KM framework) are important, especially when working with communities. Researchers go into communities to gather their knowledge and never return to the communities with their results. The communities feel enraged and wronged. Creating an IK network can curb such behaviour or at least inform researchers/organisations that this behaviour is damaging. The importance of IK is that IK provides the basis for problem-solving strategies for local communities, especially the poor, which can help reduce poverty. IK is a key element of the “social capital” of the poor; their main asset to invest in the struggle for survival, to produce food, to provide shelter, or to achieve control of their own lives. It is closely intertwined with their livelihoods. Many aspects of KM and IK were discussed and a feasibility study for a KM framework was conducted to determine if any existing KM frameworks can work in an organisation that works with IK. Other factors that can influence IK are: guidelines for implementing a KM framework, information management, quality management, human factors/capital movement, leading role players in the field of IK, Intellectual Property Rights (IPR), ethics, guidelines for doing fieldwork, and a best plan for implementation. At this point, the focus changes from KM and IK to the prototype IK database and the technical design thereof. The focus is shifted to a more hands-on development by looking at the different data models and their underlying models. A well-designed database facilitates data management and becomes a valuable generator of information. A poorly designed database is likely to become a breeding ground for redundant data. The conceptual design stage used data modelling to create an abstract database structure that represents real-world objects in the most authentic way possible. The tools used to design the database are platform independent software; therefore the design can be implemented on many different platforms. An elementary prototype graphical user interface was designed in order to illustrate the database’s three main functions: adding new members, adding new IK records, and searching the IK database. The IK database design took cognisance of what is currently prevailing in South Africa and the rest of the world with respect to IK and database development. The development of the database was done in such a way as to establish a standard database design for IK systems in South Africa. The goal was to design and develop a database that can be disseminated to researchers/organisations working in the field of IK so that the use of a template database can assist work in the field. Consequently the work in the field will be collected in the same way and based on the same model. At a later stage, the databases could be interlinked and South Africa can have one large knowledge repository for IK.

Thesis (M. Tech.) -- Central University of Technology, Free State, 2010 / The aim of this study is to produce more cost effective carbon fibre (CF) parts. To achieve this there must be a saving on materials, labour and time. Thus, a production process to produce cost effective CF moulds while saving time and money is required. This procedure must be suited for the incorporation in the small to medium production ranges. The composite industry is one of the fastest growing industries in the world. Therefore, the faster a mould can be produced, the faster the end product will reach the market. This research project investigates the possibility to sinter CF moulds on the Electro Optical Systems (EOS) Laser Sintering (LS) machine cheaper and faster than the conventional method using computer numerically controlled (CNC) machining. The surface finish produced on the LS machine is not of the same quality as a CNC machined mould, but there are ways to enhance the surface quality of a LS part to the point that it is compatible to the surface quality of a CNC machined mould. The CF moulding process uses many different types of moulding processes. However, it is not possible to use LS parts for all of the available processes to produce CF parts. In this study only one CF moulding process will be investigated, namely compression moulding. The moulds will be designed to be manufactured as cheaply and as quickly as possible. Different methods of mould adapting have been studied to find the cheapest most suitable method of mould design for the LS process.