The purpose of this study was to explore the strategising practices of chartered accountants (CAs) in the South African mining industry. Few studies have dealt with the practical skills CAs employ when they engage in strategising practices and, in particular, a gap could be identified on how CAs engage with strategy tools during strategising. Approximately two thirds of all directors in South Africa are CAs and only 11% of directors who are CAs also hold master‟s degrees in business administration. The question then arises of how do CAs engage with strategy tools during strategising? This study applied key concepts of social practice theory to explore the strategising practices of CAs from a strategy-as-practice perspective. The strategy-as-practice perspective entails studying strategy practitioners within their social constructs. The context of this study was the South African mining industry, a landscape seen as an essential part of the South African economy. An exploratory qualitative research design was applied whereby one-on-one interchanges during individual interviews provided rich, detailed descriptions of how CA strategists use strategy tools when they engage in strategising practices. The social nature of the practices and praxis of strategy practitioners from a strategy-as-practice perspective constantly changes. As such, the current study was conducted from a constructivist paradigm to describe the narrative reality of the strategy practitioners as they engage with strategy tools. The findings of the study portrayed participants as bricoleurs of strategy tools, i.e. craftspeople who adapted and interpreted strategy tools from an accounting perspective to serve the requirements of the situation they face. / Financial Accounting / M. Phil. (Accounting Sciences)

This treatise will focus on the review of labour arbitration awards provided for under the oversight of the Commission for Conciliation, Mediation and Arbitration (CCMA), bargaining councils, statutory councils, accredited private agencies and approved private arbitration tribunals. The general grounds of review applicable to the arbitration awards of the different bodies are set out. Thereafter the case of Carephone (Pty) Limited v Marcus NO & others (1998) 19 ILJ 1452 (LAC) is analysed and the core principles pertaining to the justifiability test are clarified for the first time in the forum of the Labour Appeal Court. The judicial rationale for the relevance and applicability of the test to CCMA arbitration proceedings and criticisms of the test are examined. The justifiability tests are only applicable to review proceedings in CCMA matters and not available to private arbitration review matters. There are however three approaches which are being suggested for the application of the justifiability tests to private arbitration review. Firstly, it is suggested that the Arbitration Act could be interpreted to include the justifiability test under the statutory review grounds. Secondly, the arbitration agreements could be interpreted to include an implied term that the arbitrator is under a duty to give justifiable awards. Finally, it can be submitted that the law should be developed by reading into all arbitration agreements the ability to arbitrators to give justifiable awards. Since the judgment of Sidumo v Rustenburg Platinum Mines [2007] 12 BLLR 1097 (CC) various critical questions arose in relation to the interpretation and application for the purpose of dealing with subsequent review applications. Firstly, this research paper will seek to establish whether the courts in subsequent matters to the Sidumo judgment have interpreted reasonableness as a test or ground for review. Secondly the research paper will scrutinise case law whether the reviewing court is entitled to rely on and consider reasons other than those provided for by the commissioner in his award to determine inter alia, the reasonableness of his decision arrived at. The Constitutional Court in the Sidumo case rejected the so-called employer’s test, stating that ultimately the commissioner’s sense of fairness is what must prevail and not the employer’s view. Consequently an impartial determination whether or not a dismissal was fair is likely to promote labour peace amongst the labour force. The test arrived at by the Constitutional Court in the Sidumo case for determining whether a decision or arbitration award of a CCMA commissioner is reasonable, is a stringent test that will ensure that such awards are not easily interfered with. The question to be asked in determining whether there has been compliance with the standard is whether the decision of the commissioner is one which a reasonable decision maker could have reached. This approach will underpin the primary objectives of the Labour Relations Act which is the effective resolution of disputes. This finding will be apparent from important cases decided and discussed after the Sidumo landmark ruling.

Female managers in the mining industry face unique challenges not experienced by their male counterparts. They need to perform identity work to overcome these barriers successfully so that they can create a leadership identity. Leadership development contexts may foster identity construction. To enhance employment equity in historically male-dominated professions and environments, an understanding of women’s leadership identity construction in leadership development contexts is beneficial. The purpose of this research was to explore the identity work of female managers working in a leadership development context in the mining industry, to determine how they construct a leadership identity. This was an exploratory and descriptive qualitative study conducted within the hermeneutic phenomenological research paradigm. A purposive sample consisting of five women working in a mining company was used. Semi-structured interviews were conducted, and data were analysed using the phenomenological hermeneutical method. The main findings indicate that four main identity bases influence how female managers in a leadership development context create a leadership identity. These include: (i) the impact of life spheres, (ii) integrating personal and professional roles, (iii) the role work facets play and (iv) the changing self. Moreover, four leadership identity work strategies are used to counter the effects of the identity bases. These are: (i) being guided by personal philosophies, (ii) balance and negotiation between personal and professional lives, (iii) building relationships both personally and professionally, and (iv) assuming ownership for careers and lives using career management strategies. Based on these findings, a conceptual framework was developed. The findings may guide organisations in developing and implementing effective and well-informed policies, strategies and initiatives geared at the attraction, retention, development and appropriate support of women who are or who wish to be employed as female managers in the mining industry. This study contributes to the knowledge base concerning female leadership in the mining industry in South Africa. / Industrial and Organisational Psychology / M. Com. (Industrial and Organisational Psychology)

The purpose of this study was to find out problems encountered by Foskor Mine workers in Phalaborwa with the use of personal protective equipment and also to find out how these problems can be prevented or solved. A quantitative research study was done using a questionnaire as a data gathering tool on workers who are exposed to occupational injuries and illnesses and who use personal protective equipment for their protection. The findings revealed that even though workers were using personal protective equipment they still got occupational injuries and illnesses. They also had problems with their protective equipment like incompatible types of personal protective equipment, such as weight where heavy personal protective equipment like boots were issued and very hot or cold personal protective equipment incompatible with the temperature of the environment. Some personal protective equipment like gloves were of a wrong size and caused allergy. In some instances unavailability of or unsuitable personal protective equipment posed challenges to these workers. / Health Studies / M. A. (Health Studies)

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)

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 (MComm)--Stellenbosch University, 2013. / This study will focus on conflict within organisations in the attempt to gain clarity on this very common phenomenon and to link conflict to financial cost. By gaining a financial grip on conflict this study attempts to give the reader the tools with which to estimate parameters and calculate financial costs within their own conflict situations. The reader will also be able to motivate the need for management to invest in pre-emptive conflict resolution structures. The study will focus on a sample population from the mining sector in South Africa. A multiple case study approach is used in order to understand the intricacies that make conflict a variable, situation-dependant occurrence after which data is collected to calculate a preliminary estimate of the financial costs incurred by the organisation due to hostilities within the sample population. The results of the study indicate that the samples chosen experience different types of conflict and also manage the conflict in different ways. The calculations reflect that conflict impacts on the organisation in a fiscally prominent way. Each case has its own unique major contributors to monetary costs incurred due to conflict depending on case specific attributes. The results clearly show that the financial cost of conflict has a severe impact on an organisation. The structured analysis provided by the study gives the reader a method with which to calculate the costs of conflict within other cases where conflict is assumed to have a negative impact on performance. In this way it becomes easier for the practitioner to effectively motivate for preventative action.

This thesis examines a crisis of governance in the Republic of South Africa (RSA), a crisis which threatens Constitutionally guaranteed intergenerational rights to water, meaning these rights are unlikely to be upheld. RSA's post-1994 Constitution incorporated a number of historically unparalleled human rights, based on fundamental principles of human dignity and equality. This includes the right to water resources for current and future generations - making RSA one of a few countries to enshrine intergenerational rights in law. Under law, Government acts as fiduciary trustee with duties to protect the water resources for current and future generations of citizens. The thesis asserts that influences of Emmanuel Kant, John Rawls and Edith Brown Weiss are reflected in the Constitution and subsequent laws. However, historical and on-going impacts from extractive industries in the province of Gauteng are negatively impacting upon intergenerational water rights. Acid mine drainage is an acidic wastewater produced as a by-product of mineral extraction - particularly gold. It is polluting ground- and surface-waters across the province. A lack of effective government response to this issue has meant that AMD is acting as a catalyst accelerating the country's already problematic governance processes to a crisis level. As it has no long-term management plan, the government is neglecting its intergenerational responsibilities and abrogating Constitutional purpose. This situation is exacerbated by multiple, often conflicting, understandings in different sectors of society of the significance of intergenerational equity, further reinforcing the governance crisis. Due to lack of government response, non-State agents, specifically the mining and financial sectors, are becoming increasingly involved in political decision-making and governance. This has positive short-term effects in ensuring that the rights of communities that were previously affected by water shortages and pollution are upheld. Yet there are potential serious long-term repercussions for democracy in RSA as a result: non-State actors are not best equipped to determine outcomes of governance, and this may result in procedures of deliberative democracy being contravened. Robert Dahl's theories inform this thesis's understanding of deliberative democracy. Consequently, although RSA's Constitution guarantees intergenerational equity in theory, it is hard to achieve in practice. This is due to the governance crisis that has been precipitated by acid mine drainage, so that intergenerational rights to water are an unlikely long-term outcome for this developing nation.

The purpose of this study was to find out problems encountered by Foskor Mine workers in Phalaborwa with the use of personal protective equipment and also to find out how these problems can be prevented or solved. A quantitative research study was done using a questionnaire as a data gathering tool on workers who are exposed to occupational injuries and illnesses and who use personal protective equipment for their protection. The findings revealed that even though workers were using personal protective equipment they still got occupational injuries and illnesses. They also had problems with their protective equipment like incompatible types of personal protective equipment, such as weight where heavy personal protective equipment like boots were issued and very hot or cold personal protective equipment incompatible with the temperature of the environment. Some personal protective equipment like gloves were of a wrong size and caused allergy. In some instances unavailability of or unsuitable personal protective equipment posed challenges to these workers. / Health Studies / M. A. (Health Studies)