The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for exploration and evaluation expenditure. However, there is no definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The objective of this study was to perform a literature review and to carry out empirical research by using questionnaires that were distributed to junior exploration companies to investigate whether accounting and taxation practices are consistently applied. Accordingly, the findings confirmed that the accounting and taxation practices followed by junior exploration companies are not consistently applied. / Financial Accounting / M.Com. (Accounting)

The purpose of this study was to determine whether organisational restructuring of business units within a South African Fast Moving Consumer Goods company had any effect on the organisational climate of the organisation. An organisational climate survey was used before and after the restructuring over a two-year period. Five manufacturing plants formed part of the study; with four plants undergoing the restructuring (experimental group) and one plant being the control group, where no organisational restructuring took place within the two-year period under review. The total population consisted of 3700 employees. The samples for 2010 and 2011 were drawn from the population of the five manufacturing plants’. The sample of employees that took part in the survey from the five manufacturing plants was, in 2010, 778 versus a headcount of 1802, yielding a response rate of 21.02%, and in 2011, 904 versus a headcount of 1736, yielding a response rate of 24.43%. The research results show that organisational restructuring did have a significant impact on organisational climate; with a drop in the organisational climate from 2010 prior to the organisational restructuring, to 2011 after the organisational restructuring at four of the manufacturing plants (experimental group). Interestingly, the control group (the 5th manufacturing plant) also showed a significant drop in its organisational climate scores from 2010 to 2011; without organisational restructuring taking place. / Industrial and Organisational Psychology / MCOM (Industrial and Organisational Psychology)

Social responsibility (SR) is a business management concept that originated in the early 1930s after the Wall Street crash of 1929 exposed corporate irresponsibility in large organizations. Whilst the initial interpretation of SR has been modified and refined since it was first used, the significance of this multidimensional concept for the small and medium enterprise (SME) sector has continued to be overshadowed by its application to large and multinational organizations. The knowledge of social activities in the SME sector, particularly in South Africa, has remained unexplored due to relatively little attention being given until recent years. In cognizance of the above mentioned, this study wishes to expand the body of knowledge in respect of the social responsibility of small businesses. This study presented a qualitative content analysis of annual reports from 2008 to 2012 of companies listed on the JSE ALT exchange to explore small business social responsibility practices using NVIVO to analyze data. Findings from this study support the view that small businesses are not always profit driven and that they are therefore fundamentally distinct from large organizations. South African small businesses are however not yet strategic about SR. Creating and maintaining their reputation as good corporate citizens through relationships with stakeholders is their primary motivation for participating in social activities. The study results show that SR in small businesses is still evolving and that year after year there is an increase in involvement and interest in SR issues. The findings of this study, and confirmation of the new knowledge gained will assist policy makers and practitioners in designing plans and policies that will increase socially responsible behaviour of small businesses and develop a comprehensive theory of SR in small businesses in South Africa. This can potentially enhance inclusive economic growth while simultaneously dealing with the country’s socio economic problems. Future studies can be extended to include other SMEs in South Africa, specifically micro enterprises and comparisons formed by a larger population may demonstrate and explain trends more clearly. The results of this study can also be compared with large companies listed on the JSE and to other African economies. A longitudinal study investigating SMEs’ participation in SR in different economic conditions could test the fact that a change has occurred in the attitudes of small businesses from 2008 to 2012 towards social responsibility / Business Management / D.B.L

The potential for private sector healthcare business in Africa has been forecasted to reach $35 billion by 2016, with South Africa being regarded as the most industrially advanced country on the continent. South Africa’s entry to modern biotechnology is fairly recent, though, with companies in the private sector still in a developmental phase, and most having limited bioproduct ranges. While considerable research has been conducted in the past to attempt to define the biotechnology environment of South Africa, as yet, a concise overview is lacking. In particular, a synopsis of the biomedical or commercial health technology environment has not been forthcoming for entrepreneurs to refer to as a ‘roadmap’. The purpose of this study was to perform a comprehensive study on the attributes that should be met for a successful, sustainable health technology venture (HTV) to be started in South Africa; while identifying the opportunities and threats that have existed in the South African market; thereby, affecting their success and sustainability to date. In this study, two phases of research were conducted. The first was a small-sampled mixed-methods (both qualitative and quantitative) study involving 21 medical devices, biogenerics, diagnostics, and contract services companies. The second was a quantitative study, involving 107 vaccines, biogenerics, therapeutics, nutraceuticals, reagents, diagnostics, medical devices, biotools, contract services and public services companies. Inferential statistical tests were conducted on the data, including Pearson’s Chi-Square, ANOVA, bivariate correlation, linear regression, logistic regression and multinomial logistic regression. From the study, the overall proportion of business sustainability for HTVs was found to be 66.7%, and at least 30% were unsustainable (or not yet at a level of sustainability). Variations were observed in the overall rate of sustainability for companies, based on their core functional classification, location, production type, size and start-up or R&D spending. By converting the observed frequencies of activity level, as an indication of sustainability, into a probability, it was possible to observe the company type that was most, and least likely to succeed in South Africa. Based on the statistical observations in this study, the HTV type most likely to succeed in South Africa, with a 63.7% probability of reaching sustainability, is a ‘vaccines’, ‘biotools’ or ‘public services’ company from Johannesburg with at least 20 employees; that has developed its goods or services internally, but manufactured externally and spent between R20 million–and–R30 million on its R&D or start-up. Conversely, least likely to succeed (3.2% probability) is a nutraceutical company from Cape Town with between six and 20 employees, that has developed and produced internally, and which has spent between R1 million–and–R10million on its start-up. / Life and Consumer Sciences / M.Sc (Life Sciences)

Submitted in fulfilment of the requirements of the Master of Technology degree in Cost and Management Accounting, Department of Management Accounting, Durban University of Technology, Durban, South Africa, 2015. / Environmental degeneration, market pressures and stricter regulation and waste legislation has placed organizations under tremendous pressure to change their current processes and adopt cleaner production (CP) techniques and technologies. However, in countries like South Africa, CP implementation still remains low. In light of this problem, the government has made efforts to promote CP among industries by forming a support structure called the RECP (resource efficient cleaner production), as a strategy to encourage organizations to embrace this change and move away from the tradition end-of-pipe technologies towards CP technologies. This study is based on a case study of a paper manufacturing company in Kwadakuza, KwaZulu-Natal. The aim of this study was to use Environmental Management Accounting (EMA) to identify benefits of CP. Paper manufacturing consumes large amounts of natural resources and generates excessive wastes. Hence, the operational activities of paper mills have a negative environmental impact. However, the scope of this study was limited to the steam generation process and focused mainly on the efficiency of the current coal-fired boilers used in the boiler plant. The research methodology used in the study was both quantitative and qualitative involving triangulation. Data was collected by means of a questionnaire, semi-structured interviews and documentary review. The company uses old, obsolete boilers to generate steam. It had been discovered during a cleaner production assessment (CPA) of the process that the process uses large amounts of coal and generates excessive boiler ash (waste). This boiler ash also contains approximately 20 percent unburned coal present resulting in major losses to the company. Furthermore, the company has also experienced regular breakdowns during the year resulting in loss in production and high maintenance costs. Hence, it was concluded that the steam generation process was inefficient and that the boilers were not operating as per technological specification. However, management was unaware of the huge losses incurred due to raw material losses, more especially the coal used in the process. Environmental costs were also inaccurately calculated and thus underestimated. Hence, the ‘true environmental’ costs were not considered during strategic decision making. Over the last two decades, EMA has emerged as an important approach by organizations wanting to improve their environmental and economic performances. However, despite the many pilot projects conducted that demonstrated the positive impact that EMA has on an organization, EMA implementation remains slow and lagging in South Africa. EMA is an environmental management tool that traces environmental costs directly to the processes and products that are responsible for those costs, thereby highlighting problem areas that need to be prioritized when considering the adoption of CP. The literature review on the role and impact of implementing EMA and the benefits of adopting CP was presented to determine and outline views and findings of past researchers. Previous researchers identified that traditional costing systems did not adequately account for the actual environmental costs incurred by companies as much of these costs were hidden under overhead accounts. Hence, production costs were high, resulting in incorrect profit margins being set and ultimately impacting on company profitability. The main cause of this was that non-product output costs were added to production cost instead of being separately recorded as ‘non-product’ output. These costs are actually environmental costs as they represent waste. Material Flow Cost Accounting (MFCA), a tool of EMA, was considered as an appropriate method to implement to accurately calculate non-product output costs. MFCA made managers aware of the true magnitude of their losses and inefficiencies of current technology by increasing the transparency of non-product output costs (environmental costs). MFCA was further used to benchmark non-product output costs against technological standards and best available technological standards to highlight the economic and environmental benefits of adopting CP techniques and technologies. Based on the findings, one recommendation is that the company should consider restructuring their conventional costing system and adopt an EMA system instead. The use of an MFCA model had been suggested. This model was used by the Economy, Trade and Tourism industry in Japan to identify non-product output and improve efficiency of production processes. In addition, findings revealed that the company should implement CP techniques in the short-term to ensure that boilers are functioning according to technological specification. This will result in economic and environmental benefits for the company. However, greater savings potential is available in the long-term, by changing current technology and adopting state-of-the-art technologies. This would, however, require greater investment needs of the company to taken into consideration during strategic decision making.

The study was undertaken to establish the role that should be played by the Department of Agriculture, Forestry and Fisheries (DAFF) to strengthen existing second-tier agricultural cooperatives in South Africa to ensure that they are able to provide support services to member cooperatives. Ten existing second-tier agricultural cooperatives in the Zululand district of the province of Kwazulu Natal took part in the study. The results indicate that although these cooperatives understand the services to provide, they lack capacity mainly due to lack of the necessary infrastructure, finance and skills. The study recommends that DAFF should recognise the significance of this tier of cooperatives and provide direct and focused support. DAFF should develop a Cooperative Development Strategy for the sector that clearly articulates how it is going to support this level of cooperatives. Among others DAFF should also provide initial infrastructure to these cooperatives and facilitate private-public-partnership initiatives. / Public Administration & Management / M. Tech. (Public Management)

Thesis (MBA)--Stellenbosch University, 2001. / Some digitised pages may appear illegible due to the condition of the original hard copy / ENGLISH ABSTRACT: Successful organisations keep a well-balanced fit between their strategy, structure, processes, reward system and culture. Any significant change in any of the elements requires management to rethink and probably redesign the rest of the elements. Tshikondeni Coal Mine went through various changes the last few years. These changes were brought about by, amongst other things, a re-engineering project, production expansion and the appointment of new management A significant portion of the employees was newly appointed. Some of the older employees were appointed in other positions, or were required to do different work. Tshikondeni had to make sure that employees were equipped with the needed competency to do their job to the required standard and in a safe manner. The process started by ensuring that employees' medical profile fit that required by their jobs. They were also trained in identifying the hazards associated with their jobs and how to minimise exposure to risks. The gap between the competencies required for each job and that possessed by the job incumbent was identified. Training was designed to fill the identified gaps. Iscor management's annual salary increase is performance driven. The process of designing post profiles, competency documents and personal performance contracts is described. The link between the personal performance contract, the annual salary increase and the personal development plan is discussed. There is still no clear link between the annual salary increase of operational employees and their performance. Plans are in place to eventually reward all employees on a performance driven basis. The training section on Tshikondeni Mine was designed to support business objectives. It is also aligned with the trends experienced in modern training. The section, amongst other things, caters (through the use of an interactive multi media system) for the bulk of mining employees who can't read or write. All training information is kept on a central database. Employees must not only be able to do their job, but also willing or motivated to do it. Management created a work and home environment conducive towards motivated employees. A psychosocial study was done to. determine how employees and their families felt towards their environment. The results helped management to focus energy where problems were identified. Problems and pitfalls encountered during the process to ensure competency are discussed. The process followed by the mine is elucidated with modern trends, statements, remarks and suggestions found in literature. / AFRIKAANSE OPSOMMING: Hoë prestasie organisasies se strategië, strukture, prosesse, vergoedingstelsels en kultuur is in balans met dit wat sukses voorskryf. Enige wesenlike verandering in enige van die elemente kan veroorsaak dat die res van die elemente herbesoek en moontlik herontwerp moet word. Tshikondeni Steenkoolmyn het groot veranderinge oor die afgelope aantal jare beleef. Hierdie veranderinge was onder andere veroorsaak deur en proses herontwerp, produksie uitbreiding en die aanstelling van nuwe bestuur. en Beduidende hoeveelheid van wernemers was nuut aangestel. Van die ouer werknemers was aangestel in nuwe poste of was verwag om nuwe take te verrig. Tshikondeni moes verseker dat werknemers toegerus was met die nodige bevoegdheid om die werk te kan doen volgens die verlangde standaard en op en veilige manier. Die proses was begin deur te verseker dat werknemers se persoonlike mediese profiel pas by die profiel benodig deur hulle poste. Hulle was opgelei in die identifisering van gevaar in hulle werksomgewing en hoe om die risiko van blootstelling aan die gevaar te minimeer. Die gaping tussen werknemers se bevoegdhede en dié verlang deur hulle poste was geïdentifiseer. Opleiding was ontwikkel om die gapings aan te spreek. Iscor Bestuur ontvang jaarliks enprestasie gebasseerde salaris verhoging. Die proses wat gevolg is met die ontwerp van pos profiele, bevoegdheidsdokumente en persoonlike prestasiekontrakte word beskryf. me verhouding tussen die persoonlike prestasie kontrak, die jaarlikse salaris aanpassing en die persoonlike ontwikkelingsplan word bespreek. Daar is tans nie en duidelike ooreenkoms tussen die jaarlikse salaris aanpassing wat bedryfspersoneel ontvang en hulle prestasievlakke nie. Iscor het wel planne in plek om uiteindelik aan alle werknemers In prestasie gebasseerde vergoeding te betaal. Die opleidingseksie op Tshikondeni is ontwerp om besigheidsdoelwitte te ondersteun. Dit is ook belyn met moderne neigings met betrekking tot opleiding. Die seksie bedien, onder andere die grootste gedeelte van mynbou werknemers wat nie kan lees en skryf nie (met behulp van In interaktiewe multi media stelsel). Alle opleidings inligting word gestoor op In sentrale databasis. Werknemers moet nie net in staat wees om hul werk te kan doen nie, maar moet ook gemotiveerd wees om die werk te wil doen. Bestuur streef daarna om In werk- en huis omgewing te skep wat werknemers motiveer. In Psigososiale studie is gedoen om te bepaal hoe dat wememers en hulle gesinne voel ten opsigte van hulle omgewing. Die resultate het gehelp om bestuur se aandag en energie te fokus om probleme op te los. Probleme en slaggate ondervind tydens die bevoegdheidsproses word bespreek. Die proses gevolg word toegelig met moderne neigings, stellings, opmerkings en voorstelle soos wat gevind word in die literatuur.

Thesis (MBA (Business Management))--Stellenbosch University, 2008. / ENGLISH ABSTRACT: In the 20th century, many employees in the South African mining industry were involved in occupational accidents which either resulted in personal injury or had fatal consequences. Despite the introduction of numerous industrial safety programmes to prevent fatal incidents and minor injuries, the South African mining industry death toll remains consistently high, at approximately 200 employees per annum. The trend of employee injury and death continues unabated into the new millennium. This safety performance has been met with growing dissatisfaction in the ranks of government, worker unions, employees and business stakeholders. This dissatisfaction is directed at chief executives who are being blamed for the occupational accidents on their mines. There is now growing focus on the leadership of mining companies and how it contributes to shaping an organisational culture for improved safety performance. The researcher examines whether leadership is a key component in creating a safety conscious organisational culture, and uses literature studies and the Anglo American mining company as a practical case study to support the investigation. Anglo American, listed on the Johannesburg and London stock exchanges is the largest mining company in South Africa and also one in which many fatal injuries have occurred; providing an abundance of safety information. The researcher reviews previous literature studies and explains the journey Anglo American undertook to improve its safety performance since listing on the London Stock Exchange in 1999. The concepts of organisational culture, safety culture, leadership and organisational performance, are discussed from a theoretical and practical perspective using literature studies. These are then examined with the ultimate view of understanding their practical impact on organisational safety as espoused in the literature. The literature provides a broad framework on which to assess Anglo American's safety journey from 1999 to the end of 2007. This journey details the safety programmes and efforts employed by Anglo American to eliminate fatalities and injuries and also highlights the impact of the organisation's leadership on the safety performance of the company. It is concluded that the contribution of leadership is pivotal to establishing a safety-conscious organisational culture and that specific behaviours from executives, senior managers, middle managers, supervisors and workers are needed to develop an organisations safety culture for improved safety performance. / AFRIKAANSE OPSOMMING: Gedurende die 20ste eeu was baie werkers in die Suid-Afrikaanse mynbedryf betrokke in beroepsverwante ongelukke wat tot persoonlike beserings of lewensverlies gelei het. Ten spyte van die instelling van veelvuldige beroeps-veiligheidsprogramme om noodlottige insidente en ander minder ernstige beserings te voorkom, bly die dodetal in die Suid-Afrikaanse mynbedryf konstant hoog, teen ongeveer 200 werkers per jaar. Hierdie tendens van dood en beserings onder werkers gaan ongetem voort tot in die nuwe millennium. Hierdie veiligheidsrekord word met toenemende ontevredenheid deur die regering, werkers-vakbonde, werkers en bedryfsinsethouers beskou. Hierdie ontevredenheid word gemik op uitvoerende bestuur, wie blameer word vir beroepsverwante ongelukke in hul myne. Daar word dus toenemend gefokus op die leierskap van mynmaatskappye en hoe dit bydra tot die skepping van 'n organisasiekultuur van verbeterde veiligheidsuitslae. Die navorser ondersoek die vraag of leierskap 'n kern komponent is in die daarstelling van 'n veiligheids-bewuste organisasiekultuur, en maak gebruik van literatuurstudies sowel as Anglo American mynmaatskappy as 'n praktiese gevallestudie om sy ondersoek te ondersteun. Anglo American is die grootste mynmaatskappy in Suid-Afrika en ook die een waar baie noodlottige ongelukke voorgekom het, en dus 'n groot bron van veiligheidsinligting kan voorsien. Die navorser hersien teoretiese literatuurstudies en verduidelik dan die optrede van Anglo American om sy veiligheidsrekords te verbeter sedert sy noteering op die Londonse Effektebeurs in 1999. Die konsep van organisasiekultuur, veiligheidskultuur, leierskap en organisasieprestasie, word bespreek vanuit 'n teoretiese en praktiese perspektief met behulp van literatuurstudies en hierdie word bestudeer met die uiteindelike doel om die praktiese impak daarvan in industrie te verstaan soos uiteengesit in die literatuur. Die literatuur voorsien 'n breë raamwerk waarteen Anglo American se veiligheidstog gemeet kan word vanaf 1999 tot einde 2007. Hierdie tog verskaf detail van hoe Anglo American veiligheidsprogramme gebruik het om noodlottigge ongelukke en beserings uit te skakel en beklemtoon ook die impak van die organisasie se leierskap op die veiligheidsrekord van die maatskappy. Die gevolgtrekking word gemaak dat die bydrae van leierskap kern is tot die daarstelling van 'n veiligheidsbewuste kultuur en dat spesifieke optredes van hoofbestuurders, seniorbestuurders, middelvlakbestuurders, opsieners en werkers nodig is om 'n veiligheidskultuur te bewerkstellig om veiligheid in maatskappye te verbeter.

Thesis (MDF)--Stellenbosch University, 2012. / In recent years South Africa has started to embark on policies to increase FDI and boost the country’s manufacturing sector. FDI inflows are important for their perceived role of bridging the savings-investment gap, while increasing the country’s manufacturing capacity will help diversify the economy and could contribute towards job creation. The literature has revealed that the debate on causality between FDI and trade has not yet been resolved. Furthermore, the FDI/trade relationship has not been adequately addressed in African literature. The research study has investigated the causal link between FDI and manufacturing exports and FDI and manufacturing imports in South Africa for the period 1994 – 2011. Unit root tests of stationarity were performed on the respective time series and it was found that the included variables are non-stationary at their levels, but stationary at first differences. Tests of cointegration revealed that FDI and manufacturing exports as well as FDI and manufacturing imports and vice versa were cointegrated, implying a long-run relationship between the two sets of variables. The study then utilised causality tests based on the significance of the ECM coefficient as well simple Granger causality tests in a bivariate setting. The results indicate one-way causality from manufacturing exports to FDI and from manufacturing imports to FDI. These results suggest that exports and imports of the manufacturing sector matter in the locational inflows of FDI in South Africa. It is recommended that the South African government should encourage FDI policies that have an export component or export strategy. This could attract more FDI inflows that would close the investment gap in the manufacturing sector.

The plight faced by unemployed rural communities in South Africa and particularly the women folks of Winterveldt does not differ much from other rural areas globally in terms of poverty and the need for development. In the light of this problem, the study attempted to answer the main research question guiding it, namely, what is the role of Vocational Education and Training programmes for unemployed women in Winterveldt? Few, if any, studies in South Africa have investigated how unemployed women with little formal education engage in Vocational Education and Training programmes for purposes of employment creation, environmental awareness and cultural preservation. This thesis presents three streams of Vocational Education and Training programmes that were introduced in Winterveldt, Pretoria, namely, the embroidery, vegetable gardens and beadwork. Using a multi-focal theoretical framework consisting of empowerment, human capital, feminism, and critical pedagogy theories, the study investigates whether the programmes reduced women’s vulnerability to poverty in post-apartheid South Africa. To carry out the investigation, the study employed a multiple case study research design based on an interpretive paradigm. In addition, the researcher using individual and focus group interviews, observations and document analysis was able to acquire qualitative data. The data were collected from 17 unemployed women, seven from embroidery stream, five from vegetable garden section and five from beadwork division as well as three coordinators. All the interviewees were selected purposively because they were deemed information rich with regard to the programmes of their studies. Data were analysed manually through hand coding that led to the emergence of the research findings. The research findings were categorised into various ideas that were eventually used to form the themes to this study. The research findings revealed the followings:  That all human beings have the capacity to realise their potential in their own way;  That women with little or no formal learning, usually go unnoticed in any systematic way;  That despite being unnoticed, women have achieved success by using their own hands and available resources to create artefacts or produce crops to turn their impoverished situation around; and  That Vocational Education and Training programmes serve as a primary livelihood strategy for unemployed women who had no alternative means of employment. In conclusion, the research findings are a reminder of the true African spirit that says; Rutang bana ditaola, le se ye natšo badimong, broadly translated as teach insights into the secrets of life to the young ones; you are not to take them with you when you depart to the land of ancestors. Finally, this study proposes a partnership framework as a formation that could enhance the performance of the women participants in the area of Winterveldt. The idea is that by sharing their knowledge and expertise the unemployed women who participate in the various community-based Vocational Education and Training programmes can achieve far better results than when they work in silos. / Educational Studies / Ph. D. (Education)