Past research on activity-based costing (ABC) success factors has predominantly focused on establishing relationships between known success factors and ABC implementation success. According to the researcher, there is a lack of exploratory studies to establish ABC implementation factors especially in a South African context. This study has explored these factors from literature and attempted to identify any other factors of importance with the use of semistructured interviews. A total number of 13 interviews were conducted with participants from manufacturing organisations in the Nelson Mandela Bay Metropole using some form of ABC. The findings suggested that ABC may be more beneficial at larger, more diverse organisations but that smaller organisations may also benefit from ABC if product costing accuracy could be significantly improved with ABC and if no major pressure on company resources is incurred. In addition it seems that ABC should be utilised to the fullest extent that is practical for the manufacturing organisation and that the use of supplementary cost-saving mechanisms with ABC may be beneficial. Finally it is recommended that users be fully trained at ABC and that careful consideration of an appropriate ABC software package may increase the likelihood of ABC implementation success. / Management Accounting / M. Phil. (Management Accounting)

Thesis (DPhil)--Stellenbosch University, 2000. / ENGLISH ABSTRACT:The historical Apartheid policy caused a lack ofinterest in metropolitan management in South Africa. Metropolitan management mainly focussed on limiting the accessibility ofthe non-white population to economic activities in urban areas. White institutions directed the intra-urban structure of urban areas to maintain their dominant economic, social and political position in the South African community. Increasing urbanization and constitutional changes in South Africa since 1991, together with international theoretical developments, necessitated a reconsideration of the nature of metropolitan management. For this purpose the objectives of metropolitan management were reformulated and industrial location was identified as an instrument in metropolitan management to increase the accessibility to economic activities. Itwas also determined that the non-establishment of industries intraditional non -white urban areas and the long distances between workplace and residential areas in North Gauteng limited the accessibility to non-whites. The New Institutional Approach, which serves as the theoretical starting point in this study, emphasises the role of rival individuals and interest groups in determining the intra-urban structure. An analysis of the role of primarily white individuals and interest groups, namely the community, the local and central governments, and the industrial entrepreneur, showed that the local and central governments played a determining role in establishing the intra-urban structure of the study area. The approach of the community and industrial entrepreneurs was mostly directed towards their own private interests and the inaccessibility of the study area for non-white population groups did not concern them. The institutions of the town councillors and officials of the local governments originated from exogenous institutions which were enforced on local governments from the central government and endogenic institutions which derived from a long tradition of urban planning. These institutions do not relate to the realities of the South African community and therefore a new institutional framework for decisionmaking on intra-urban structure was needed. Although this study only concerns one metropolitan area, the study area manifests all the characteristics of a typical Apartheid city in South Africa and the conclusions can be used in the reformulation of metropolitan management for most areas in South Africa. / AFRIKAANSE OPSOMMING: Die historiese Apartheidsbeleid het veroorsaak dat metropolitaanse bestuur in Suid- Afrika nie veel aandag gekry het nie. Metropolitaanse bestuur was grootliks gerig op die beperking van die toeganklikheid van nie-blanke bevolkingsgroepe tot ekonomiese aktiwiteite in stedelike gebiede. Blanke instellings het die intra-stedelike struktuurvan stedelike gebiede gerig om huloorheersende ekonomiese, sosiale en politieke posisie in die Suid-Afrikaanse samelewing te handhaaf. Toenemende verstedeliking en konstitusionele verandering in Suid-Afrika sedert 1991, tesame met internasionale teoretiese ontwikkelinge, het 'n herbesinning oor die aard van metropolitaanse bestuur genoodsaak. Vir doeleindes hiervan is die doelstellings van metropolitaanse bestuur herformuleer en is fabrieksvestiging as 'n instrument in metropolitaanse bestuur geïdentifiseer om die toeganklikheid tot ekonomiese aktiwiteite te verhoog. Daar is bepaal dat die gebrek aan fabrieksvestiging in die tradisionele nie-blanke stedelike gebiede en die groot afstande tussen werks- en woonplek in Noord-Gauteng toeganklikheid vir nie-blankes beperk het. Die Nuwe Institusionele Benadering, wat as 'n teoretiese vertrekpunt vir die studie dien, beklemtoon die rol van mededingende indiwidue en belangegroepe in die bepaling van die intra-stedelike struktuur. In Ontleding van die rol van hoofsaaklik blanke indiwidue en belangegroepe, nl. die gemeenskap, die plaaslike en sentrale owerhede, en die fabrieksondernemer, het getoon dat die plaaslike en sentrale owerhede 'n bepalende rol gespeel het in die vasstelling van die intra-stedelike struktuur van die studiegebied. Die gemeenskap en fabrieksondernemers se benadering was grootliks gerig op hul eie partikuliere belang en die ontoeganklikheid van die studiegebied vir nie-blanke bevolkingsgroepe was nie vir hulle ter sake nie. Die instellings van die stadsraadslede en amptenare van plaaslike owerhede het lVontstaan uit eksogene instellings wat op plaaslike owerhede vanaf die sentrale owerheid afgedwing was en endogene instellings wat uit In lang stedelike beplanningstradisie ontstaan het. Dié instellings hou nie verband met die realiteite van die Suid-Afrikaanse gemeenskap nie en daarom word Innuwe institusionele raamwerk vereis waarbinne besluitneming oor die intra-stedelike struktuur kan plaasvind. Hoewel hierdie studie slegs In gevallestudie van een metropolitaanse gebied is, openbaar die studiegebied al die eienskappe van die tipiese Apartheidstad in Suid- Afrika en die gevolgtrekkings kan gebruik word in die herformulering van die aard van metropolitaanse bestuur vir die meeste gebiede in Suid-Afrika.

Countries and governments around the world have accepted the scientific argument on the prevalence and the possible effect of global warming and climate change on the environment, world economy and ultimately human life (Nhamo, 2011). Amongst all industrial corporations, the mining industry is the biggest environmental polluter due to its extractive nature and energy intensive operations. However because of its economic importance, it cannot be abandoned, instead it needs to find a win-win situation, where it continues to succeed but minimizes environmental damage. This thesis aims to examine the possible impact of clean technology on the sustainability of South African gold mining sector. Specifically, the study aims to determine the drivers behind the move towards clean technologies and methods, identify challenges and opportunities associated with this transition at Harmony Gold’s Kusasalethu mine. This was achieved through using Kusasalethu as a case study to which investigations of the effectiveness of clean technology and methods were carried out. The case study was multidimensional; exploring the effect of clean technology on energy consumption, greenhouse gas emission (GHG), water consumption, cyanide management and Kusasalethu’s financial performance. While the case study was largely qualitative it involved quantitative data analysis that had to be triangulated with other data sources and data gathering instruments to achieve legitimacy. This meant that the study had to adopt the mixed research methods. The instruments used included; key informant interviews, and document analysis, structured questionnaire and a set of open ended questions that served as interview guide. The qualitative data were analyzed by means of coding, descriptions, typologies, taxonomies and visual representations, whilst quantitative data were processed through Microsoft Excel to generate various forms of descriptive statistics. The findings indicate that resource consumption (energy, water, cyanide) depends on the mine design and gold output rate. Clean technology implementation at Kusasalethu helped the mine reduce energy consumption and GHG emissions. However scope 2 (indirect GHG emissions associated with energy consumption) is also determined by coal production technologies and methods used by coal mines. Although data on Kusasalethu water and cyanide management and related technologies was not available, the aggregate data for all Harmony Gold mines indicated higher annual water and cyanide consumption during 2010 and 2012. In terms of Kusasalethu’s financial performance and clean technology adaptation, acquisition of clean technologies increased capital expenditure temporarily. However, the positive effects of the clean technology transition and implementation minimized operational cost and increased operational profit greatly. Although adopting clean technologies calls for increased capital expenditure, this study reveals that this expenditure pays off in lower operation costs for the mine and the environment benefits through lower GHG emission. However, clean technologies are yet to impact significantly in lowering water and cyanide consumption levels as they do with energy consumption. The study concluded that clean technology and methods played a positive role on Kusasalethu’s environmental impact and financial performance by reducing energy consumption and GHG emissions. Though, more need to be done in terms of water and cyanide management. / Environmental Sciences / M. Sc. (Environmental Management)

Investments in productive assets by broad-based black economic empowerment (BEE) enterprises in South Africa (SA) during the 1990s have been constrained, in part, by a lack of access to capital. Even if capital can be sourced, BEE businesses often face a liquidity problem, as conventional, equally amortized loan repayment plans do not take into account the size and timing of investment returns, or there are lags in the adjustment of management to such new investments. The aim of this dissertation, therefore, is to compare five alternative loan products to the conventional fixed repayment (equally amortized) loan (FRL) that lenders could offer to finance BEE investments in productive assets that are faced with liquidity stress, namely: the single payment non-amortized loan (SPL); the decreasing payment loan (DP); the partial payment loan (PPL); the graduated payment loan (GPL); and the deferred payment loan (DEFPLO-2). This is done firstly by comparing loan repayment schedules for the six loans using a loan principal of R200 000, repaid over 20 years at a nominal contractual annual interest rate of 10%. Secondly, data from five actual BEE loan applications to ABSA Bank and Ithala in KwaZulu-Natal (KZN) during 2003 are used to compare how the FRL, SPL, DP, GPL, and DEFPLO-l, affect investment profitability, and both the borrower's and the lender's cash-flows, assuming that the lender sources funds from a development finance wholesaler. Results for the first part of the study show that the SPL has smaller initial annual repayments than the FRL (R20 000 versus R23 492) that ease liquidity stress in the early years after asset purchase, but requires a nominal balloon repayment of both interest and principal in year 20 of R220 000. The SPL is also the most costly loan, with total nominal and real repayments that are R130 162 and R43 821, respectively, more than the FRL. The PPL has the lowest total nominal and real repayments assuming that the borrower can make the nominal balloon repayment in year 5 of R202 173. If not, the ending balance of the loan in year 4 would have to be refinanced at current market interest rates. In this situation, the PPL uses very similar financing terms to that of the variable rate long-term loans already used in SA, and thus may not be a useful option to consider for BEE investments facing a liquidity problem. Interest rates may have risen over the last four years of the loan, encouraging lenders to add a premium into the interest rate for the refinanced loan, which could worsen the liquidity position of the BEE enterprise. The DP requires higher initial nominal annual loan repayments (R6 508 more than the FRL) that do not ease the liquidity problem in the early years of operation. The DP loan, however, has total nominal and real repayments that are R59 838 and R23 118, respectively, less than the FRL. A GPL with diminishing, finite interest-rate subsidy seems to have the most potential to ease the BEE investment's liquidity stress. The 17YRGPL used to buy land had total nominal and real repayments that were R84 634 and R67 726 (after subsidy), respectively, less than the FRL. If the GPL was used to purchase machinery-type assets, then the 6YRGPL would have required total nominal and real repayments of R13 957 and R12 596, respectively, less than the FRL. Finally, the DEFPLO-2 loan required a total nominal repayment of R531 128 (R61 290 more than the FRL) and a total real repayment of R345 358 (R26 095 more than the FRL). Clearly, the GPL and DEFPLO-2 loan repayment schedules can partly resolve the liquidity problem in the early years (assuming no major income shocks), although the DEFPLO-2 plan requires higher total repayments than the FRL. The question remains whether lenders would be prepared to implement these two financing plans for BEE investments in productive assets, where the funds to finance the diminishing, finite interest-rate subsidy or the deferment would be sourced, and how the interest-rate subsidy would affect asset values. In the second part of the study, the profitability of the five proposed BEE investments in KZN during 2003 was compared for the five loan products using the Net Present Value (NPV) and the Internal Rateof- return (lRR) capital budgeting procedures. The loan terms, interest rates, principal and characteristics of each BEE firm are different with current rates of return on equity varying by business type. Companies A (five-year loan) and C (10-year loan) are agribusinesses with a higher expected current rate of return of 8% on machinery investments, while companies B (eight-year loan), D (15-year loan), and E (20-year loan) invest in farmland with a lower expected current annual rate of return of 5%. The five business plans may not be representative in a statistical sense of all BEE firms in KZN, but were used because they were readily available. Initially it was assumed that donor/grant funds from a development finance wholesaler were lent to an intermediary (like a commercial bank), which in turn, could finance the five investments using any of the five alternative loans, with the lender's repayment to the wholesaler being via a FRL. It was then assumed that the lender could repay its borrowed funds using the same loans, or combinations of them, that it had granted to these companies. Results show that GPLs and DEFPLs can resolve the liquidity problem associated with investments like land in the early years after purchase provided that projected business performance is adequate, while the SPL and GPL are preferred for BEE projects with stronger initial cash-flows like machinery investments. The study also shows that the loan product that best improves the borrower's liquidity is not always best suited to the lender. In most cases, the GPL suited the borrower, but in four of the five cases, the lender would prefer the SPL and to repay the wholesaler using the SPL. The SPL, however, is unlikely to be used, given the large negative real net cash-flows that it generates when the final payments are due. Recent SA experience with the GPLs (interest rate subsidies funded by private sector sugar millers via Ithala) and the DEFPLs (via the Land Reform Empowerment Facility (LREF) which is a wholesaler of funds in SA) suggests that there is scope to alleviate the liquidity problem if a wholesaler of funds can offer such terms to private banks and venture capital investors who then on-lend to finance BEE asset investments that are otherwise considered relatively high credit risks. This would shift the liquidity problem away from the client to the wholesaler of the funds, but requires access to capital at favourable interest rates. Such capital could be sourced from dedicated empowerment funds earmarked by the private sector, donors and the SA government. The lesson for policymakers is that broad-based BEE could be promoted in other farm and non-farm sectors in SA using similar innovative loan products to complement cash grant funds via financial intermediaries, bearing in mind the limitations of the GPL and DEFPL - such as how to finance the subsidy or deferment, and the impact of income shocks. Donor and National Empowerment Fund capital could be used to allocate grants to provide previously disadvantaged individuals with own equity and also to fund finite, diminishing interest-rate subsidies via GPLs, or to fund DEFPLs (many LREF loans have been leveraged by a cash grant component). This could create an incentive for public/private partnerships, as public/donor funds could be then used to attract private sector funds to finance broadbased BEE investments in SA that satisfy empowerment criteria. The five case studies did not show how the GPLs and DEFPLs could make all profitable (positive net present value) but financially infeasible (returns do not match the size and timing of the lender's financing plan) BEE investments in productive assets under the FRL feasible, except for Company E that showed a positive NPV and IRR when the 19YRGPL was used. They did, however, show how the alternative loans could improve liquidity for investments with either strong or poor cash-flows. The financiers consulted to source case studies in KZN in 2003 at the time of the study could not provide the researcher with any profitable, but financially infeasible, BEE business plans. This raises some concern about how effective these empowerment loan products could be in the future as there is uncertainty over how many potential BEE investments in productive assets in SA are likely to be profitable but financially infeasible. Further research is thus needed to assess the impact of these alternative loans on a wider range of broad-based BEE investments, particularly non-farm projects, than considered in this dissertation. / Thesis (M.Agric.Mgt.)-University of KwaZulu-Natal, Pietermaritzburg, 2005.

In a rapid changing environment mining companies have to change the way in which they do business, while employees have to manage their careers and ensure they are multi-skilled. Organisations are looking to employ individuals who are career driven, highly adaptable and flexible and display the necessary employability skills. The main purpose of this study was to determine if any relationship exists between the different factors of graduate employability and work performance in the mining industry in South Africa. A cross-sectional quantitative research approach was followed. A simple random sample was drawn from graduate male and female employees between the ages of 18 – 30 years with any post-matric qualification employed in the mining industry in South Africa. Through the process of exploratory factor analysis, six graduate employability factors and four work performance factors were identified. The graduate employability factors included career self-management drive, cultural competence, career resilience, emotional literacy, career literacy and self-efficacy. The work performance factors included the supervisor role, employee role, recognition and organisation support. Correlation and regression analyses were conducted. The results indicated a relationship between graduate employability and work performance. Strong, positive correlations were found between graduate employability and work performance with career self-management drive being the strongest predictor of work performance. Recommendations for the mining industry focused on how employability could be enhanced to improve work performance. / Human Resource Management / M. Com. (Human Resource Management)

All companies have strategic assets comprising financial capital, physical capital, human capital and organisational capital which, when effectively utilised, contribute to the competitive advantage necessary to survive in a globalised economy. The manifestation of adverse factors in a company will impact detrimentally on the performance of these strategic assets. Since the 1980s, one factor has become prominent in the management of a company’s human capital, namely sexual harassment. Sexual harassment constitutes behaviour of a sexual nature that leads to, and perpetuates, a working environment in which it becomes unpleasant to work, and if allowed to go unchecked, will lead to the underperformance of the company’s human capital. Besides the cost of litigation associated with sexual harassment, companies are confronted with the more troubling and subtle costs arising out of the psychological and physiological harm to both victims and co-workers. The psychological and physiological effects manifest themselves in symptoms such as depression, frustration, decreased self-esteem and fatigue which, in turn, lead to decreased productivity and increased absenteeism. Accordingly, in an effort to gain the competitive advantage to survive in a globalised economy, companies must manage the phenomenon of sexual harassment in the workplace. The existing theoretical principles relating to the management of sexual harassment in the workplace have been analysed in depth and a model developed to satisfy this need. This model was subsequently used to determine to what extent sexual harassment management is taking place within companies affiliated to the Steel and Engineering Industries Federation of South Africa (SEIFSA). Various informative findings resulted from the investigation, amongst which were the lack of a proper sexual harassment policy within companies, the lack of proper training of employees regarding the occurrence of this phenomenon in the workplace, and the absence of proper formal/informal complaints procedures. It thus became evident that the management of sexual harassment in these companies – despite the Government’s Code of Good Practice on the Handling of Sexual Harassment Cases – had not been fully established and that there is a need for guidelines in this regard. / Business Management / D. Comm. (Business Management)

This study identifies additional investment incentives, applicable to the manufacturing sector, which the South African government could introduce to encourage investors to choose the South African manufacturing sector as a desired investment destination. A comparison is made between the relevant investment incentives provided to manufacturing companies by Malaysia and Singapore and those provided by South Africa, in order to examine the similarities and differences between these incentives. In the light of these findings, recommendations are made for revised or additional investment incentives in South Africa to promote investment in South African manufacturing companies and reduce some of the barriers that prevent local and foreign investment in South Africa. / Accounting / M. Com. (Accounting)

Past research on activity-based costing (ABC) success factors has predominantly focused on establishing relationships between known success factors and ABC implementation success. According to the researcher, there is a lack of exploratory studies to establish ABC implementation factors especially in a South African context. This study has explored these factors from literature and attempted to identify any other factors of importance with the use of semistructured interviews. A total number of 13 interviews were conducted with participants from manufacturing organisations in the Nelson Mandela Bay Metropole using some form of ABC. The findings suggested that ABC may be more beneficial at larger, more diverse organisations but that smaller organisations may also benefit from ABC if product costing accuracy could be significantly improved with ABC and if no major pressure on company resources is incurred. In addition it seems that ABC should be utilised to the fullest extent that is practical for the manufacturing organisation and that the use of supplementary cost-saving mechanisms with ABC may be beneficial. Finally it is recommended that users be fully trained at ABC and that careful consideration of an appropriate ABC software package may increase the likelihood of ABC implementation success. / Management Accounting / M. Phil. (Management Accounting)

Generational sub-groups have been stereotyped as requiring different approaches in the workplace with regard to what keeps them motivated. This research study was conducted from a humanistic-existential paradigm, seeking to find ways to avoid the demotivation of employees that can result from one-size fits all reward and recognition policies. The research attempts to establish the existence and nature of generational differences. Two quantitative measuring instruments, namely the Rewards Preferences Questionnaire (RPQ) and the Motivation Measure, were distributed electronically to all staff of a South African facilities management firm. The findings indicated that there are generational sub-group preferences for certain types of reward, and different perceptions about what types of reward attract, motivate and retain employees. They can be motivated differently by some reward structures. However, for others there was no obvious preference among the generational sub-groups. The main recommendation of the study is that companies adopt a flexible approach to reward and recognition, allowing employees to tailor reward structures according to their needs. Remuneration is the most preferred method of rewarding employees across all generations. / Industrial and Organisational Psychology / MCOM (Industrial and Organisational Psychology)

Legislators are placing increased pressure on mining companies to improve their safety performance. The importance of safety leadership is highlighted by its role in safety culture and improving safety performance. The aim of this study was to develop and evaluate the impact of a coaching program on safety leadership. The main constructs namely safety culture, safety leadership and coaching was conceptualised along the humanistic paradigm, with theoretical definitions and models. In this study, safety culture is employees’ shared attitudes, beliefs, perceptions and values about safety that affect their behaviour in the workplace. Safety leadership is the interpersonal influence that a leader exercises to achieve the organisation’s safety performance goals. Coaching is an interpersonal interaction that aims to improve individual performance through increased selfawareness and action plans. A theoretical model was developed to explain the elements that constitute effective safety leadership. A coaching program was developed based on executive coaching and leadership development principles. The empirical investigation was conducted in an organisation in the South African mining industry. A nested mixed methods design was followed. In the quantitative study, a 360 degree survey was employed to assess the ratings of a purposive sample (n=54) along eight dimensions before and after the coaching. Data was analysed with descriptive and inferential analysis. Results showed statistically significant improvements on accountability, collaboration, and feedback and recognition after the coaching. The results reflected differences in 360 degree ratings according to gender, race, job level, age and geographical location. The most significant improvements were for females, Africans, management, age 51-60 years, and site 2. In the qualitative study, a semi-structured interview was employed to study four cases to investigate managers’ personal experiences and changes in attitude toward safety. Data was analysed utilising thematic analysis. The findings revealed that coaching was a positive experience and contributed to changing managers’ attitudes toward safety. The research added to the field of organisational behaviour by presenting a theoretical model that enhances the understanding of safety leadership, the development of a coaching program and providing empirical evidence that the principles of coaching and leadership development can be applied to improve safety leadership. / Industrial and Organisational Psychology / D. Admin. (Industrial and Organisational Psychology)