Approximately every 20 years, a new generation is born and eventually dominates the workforce; although changes occur with each new generation, the importance of job satisfaction remains constant. Research within the U.S. Intelligence Community is lacking with regard to changing trends of job satisfaction levels. The purpose of this study was to explore job satisfaction levels between Generation X and Generation Y workforce employees at the National Geospatial-Intelligence Agency (NGA). The central research question addressed how job satisfaction differed by generational differences in the workforce. A quantitative method was used to assess survey data. A structural equation modeling technique was used to simultaneously test the plausibility of variable relationships to include the following: independent variables—compensation, environment, advancement, performance, training, supervision, motivation, demographics, leadership; and the dependent variable, job satisfaction. Regarding theoretical construct, the McGregor theories X and Y was used to address 2 fundamental approaches that affected job satisfaction levels exclusive to Generation X and Y. Full time NGA employees from the Analysis and Production Directorate completed a survey to assess whether generational differences affected employees’ job satisfaction. Key findings indicated that Generation X employees associated job satisfaction as a measure of respect for their positions within NGA and Generation Y employees viewed job satisfaction as a measure of advancement and performance. The implications for positive social change include combating generational policy biases in the U.S.

Vertical design spectra may be developed in a probabilistic seismic hazard assessment (PSHA) by computing the hazard using vertical ground motion prediction equations (GMPEs), or using a vertical-to-horizontal spectral acceleration (V/H) ratio GMPEs to scale the horizontal spectrum that was developed using the results of horizontal component PSHA. The objective of this study is to provide GMPEs that are compatible with regional ground motion characteristics to perform both alternatives. GMPEs for the V/H ratio were developed recently by G&uuml / lerce and Abrahamson (2011) using NGA-W1 database. A strong motion dataset consistent with the V/H ratio model parameters is developed by including strong motion data from earthquakes occurred in Turkey with at least three recordings per earthquake. The compatibility of GA2011 V/H ratio model with the magnitude, distance, and site amplification scaling of Turkish ground motion dataset is evaluated by using inter-event and intra-event residual plots and necessary coefficients of the model is adjusted to reflect the regional characteristics. Analysis of the model performance in the recent moderate-tolarge magnitude earthquakes occurred in Turkey shows that the Turkey-Adjusted GA2011 model is a suitable candidate V/H ratio model for PSHA studies conducted in Turkey. Using the same dataset, a preliminary vertical ground motion prediction equation for Turkey consistent with the preliminary vertical model based on NGA-W1 dataset is developed. Proposed preliminary model is applicable to magnitudes 5-8.5, distances 0-200 km, and spectral periods of 0-10 seconds and offers an up-to-date alternative to the regional vertical GMPEs proposed by Kalkan and G&uuml / lkan (2004).

This thesis deals with the measurement of transmission parameters in the new generation access networks NGA. The aim of the thesis is to build and configure a test network and scenarios for the measurement of service quality parameters and then verify the transmission stability. The theoretical part describes general functioning of NGN networks, the requirements of different telecommunications services on quality parameters, methodology and recommendations for measuring transmission parameters in packet networks. The practical part deals with the configuration of scenarios using mainly MPLS technology and methodology of their testing. Measurements were performed according to recommendations IETF RFC 2544, IETF RFC 6349 with the ExacTCP test and ITU-T Y.1564 with the EtherSAM test. For measurements were used measuring instruments of EXFO brand. In conclusion, the measurement results according to the mentioned standards were evaluated and also the advantages of using the measurement according to the given standard in NGA access networks were discussed.

MA (Xitsonga) / M.E.R. Mathivha Centre for African Languages, Arts and Culture / Xikongomelonkulu xa ndzavisiso lowu i ku xopaxopa maendli ya mfambo yo pfumala xiendliwa eka Xitsonga. Maendli ya mfambo ma nga aviwa hi mitlawantsongo mimbirhi ku nga maendli ya mfambo yo tsutsuma na maendli ya mfambo yo khunguluka. Ndzavisiso lowu wu kongomisa eka maendli ya mfambo yo tsutsuma. Swi nga tlhela swi koteka ku ava maendli ku ya hi tinhlamuselo leti ma ti paluxaka, tanihi maendli ya xihlovo na maendli ya mpakaniso. Eka ndzavisiso lowu, ku kaneriwa hi maendli ya mfambo ehansi ka mitlawa mimbirhi ya maendli ma mfambo lama paluxaka maendlelo na maendli lama endzeni ka wona ma nga na nhlamuselo leyi kongomisaka eka tlhelo. Eka ntirho lowu ku kaneriwa maendli mo ringana 24. Mitlawa leyi ya tinxaka ta maendli ya mfambo yi tlhela yi aviwa hi mitlawantsongo ya mune ku nga maendli ya mfambo lama nchumu wu fambaka hinkwawo ku suka eka ndhawu yo karhi ku ya eka yin’wana, maendli ya mfambo lawa ku fambaka xirho xa nchumu wo karhi ntsena, maendli ya mfambo lama ku fambaka nchumu hi ndlela yin’we na maendli ya mfambo ya muhulahula. Mahungu ya ndzavisiso lowu ma hlengeletiwa hi ku tirhisa yin’wana ya maendlelo ya phurayimari leyi vuriwaka endlelo ra nhlokohlo (elicitation), laha ku tirhisiwaka swivulwa leswi nga vumbiwa hi swichudeni leswi dyondzaka Xitsonga swa lembe ra vunharhu eYunivhesiti ya Vhenda. Ndzavisiso lowu wu endliwa ehansi ka thiyori ya thitha (theta-theory), ku nga thiyori leyi tirhanaka na vuxaka bya riendli ni swiphemu swa swivulwa leswi ri tirhaka na swona, leswi kumekaka eka tindhawu ta nhlokomhaka na swiendliwa. Hi ku ya hi thiyori leyi, agumente yin’wana ni yin’wana yi fanela ku nyikiwa nhlamuselo (ntirho) yo karhi hi riendli. Tinhlamuselo ta kona ti katsa leti landzelaka: muendli, nkongomelo, ndhawu, muamukeri, muvabyi, tlhelo, nkarhi, mukhuva ni tin’wana na tin’wana. Eka ndzavisiso lowu ku tirhisiwa tindlela timbirhi ku xopaxopa mahungu. Ndlela yo sungula i leyi vuriwaka nxopaxopo wa nkoka hi ku landza mikongomelo (thematic qualitative analysis), kasi ya vumbirhi yi vuriwaka manyikelo ya tinhlamuselo eka tiagumente ta swivulwa hi riendli (theta-role assignment). Tiagumente hinkwato leti nga eka swivulwa swa ndzavisiso lowu, leti katsaka tinhlokomhaka, swihetisi na swilandzelandzhaku, ta kombisiwa kasi na tinhlamuselo leti tiagumente ti nyikiwaka tona hi riendli ti paluxiwa.

The existence of security breaches in most spheres of modern society has caused loss of property and life. Some of these losses are so big that they eventually cripple organisations they affect. There is a need for private security within the South African context. Private security is executed through various security strategies. In most cases, companies operate with both contract and in-house security personnel on site. Regardless of the strategy adopted, companies continue to experience a variety of security risks. Therefore, swift transformation is needed in the security industry. To achieve this, appropriate security strategies will be necessary to overcome security risks. This study was directed by its aim and objectives. The aim was to evaluate contract and in-house security strategies in order to recommend the appropriate strategy to be used in security programmes. This aim was achieved through the sum of its outlined objectives. The first research objective was to establish the advantages and disadvantages of contract and in-house security. The second objective was to examine the effectiveness of contract and in-house security strategies, and the third to recommend appropriate security strategies to be used in security programmes. This study evaluated contract and in-house security in a registered security company located in Johannesburg, South Africa. A qualitative inquiry was implemented, and a case study approach was used to conduct the research study. The research study combines both literature and empirical research to reach its findings and make its recommendations. While there are 500 employees in the company, the sample was made up of 38 participants. A non-probability sampling method was adopted, and a purposive sampling method was used to select the participants. Furthermore, a face-to-face semi-structured interview schedule that included probing questions was used to collect data. The participants were targeted based on their knowledge and experience in issues surrounding management, policy, and security strategies. The sample consisted of 10 employees in the management category, 13 human resources employees and 15 security employees. The findings of this study were wide, but specific to the context in which it was researched. The advantages and disadvantages of contract and in-house security were comprehensively explored and narrated. This was done through a review of the literature and the raw data obtained from the research participants. The study determined the effectiveness of the two security strategies within the milieu of the case study under study. Furthermore, the study determined that there is no conclusive answer with regards to the most appropriate security strategy to be used. This chosen strategy is dependent on the specific security requirements. Once these requirements have been outlined, the specific strategy can be chosen, namely: contract security, in-house security or a hybrid approach. Recommendations are surplus to the findings of the study. The findings of a research study often go beyond the aim and objectives it set out to achieve. This study produced findings wider than the context of its predetermined aim and objectives and that are relevant to role players within the security industry. / Ukuba khona kwezenzo zokuphula amahlelo wezokuphepha emikhakheni eminengi yomphakathi wesimodeni sekubangele ukulahleka kwepahla nepilo. Ezinye zezehlakalo zalokhu kulahleka kwepahla ngendlela kukukhulu ngakho kuze kubulala neenhlangano ezithintekako. Kunesidingo sehlelo lezokuphepha langasese ngaphakathi kobujamo beSewula Afrika. Ihlelo lezokuphepha langasese/langeqadi Ihlelo lezokuphepha langeqadi lisetjenziswa ngamano ahlukeneko. Esikhathini esinengi, iinkampani zisebenza ngabasebenzi besivumelwano sesikhatjhana (contract) nabasebenzi bezokuphepha abahlaliswe esikhungweni esisodwa. Ngaphandle kokuqala amano amukelweko, iinkampani ziragela phambili nokuhlangabezana neengozi zokuphepha ezahlukahlukeneko. Yeke-ke, ihlelo elirhabileko lamatjhuguluko liyadingeka ebubulweni lezokuphepha. Ukuphumelela kilokhu, kuzokufuneka amano wezokuphepha afaneleko ukuze kuqedwe iingozi kezokuphepha. Leli rhubhululo belirholwa phambili mnqopho neenhloso zalo. Umnqopho kwakukuhlola ikontraga kanye namano wezokuphepha okwenziwa esikhungwini esisodwa ukuze kunconywe amano afaneleko okufanele asetjenziswemkumaphrogremu wezokuphepha. Lo mnqopho wafikelelwa ngeenhloso zoke zeminqopho zawo eyendlaliweko. Irhubhululo lokuthoma kwakukuhloma amathuba amahle kanye namathuba amambi wehlelo lezokuphepha eliyikontraga nelingaphakathi kwesikhungo. Umnqopho wesibili kwakukuhlolisisa ukusebenza kuhle kwamano wekontraga namano wezokuphepha ezisesikhungwini, kanti umnqopho wesithathu kuncoma amano afaneleko wezokuphepha ukobana asetjenziswe kumaphrogremu wezokuphepha. Leli rhubhululo lihlole ihlelo lezokuphepha lesivumelwano/sekontraga nelesikhungo kukhamphani yezokuphepha etlolisiweko enzinze eJohannesburg, eSewula Afrika. Iphenyisiso elidzimelele kukhwalithi lisetjenzisiwe ukwenza isifundo serhubhululo. Isifundo serhubhululo sihlanganisa yomibili imitlolo yobukghwari kanye nerhubhululo eliphathekako ukufikelela kulwazi belenze iincomo zalo. Njengombana kunabasebenzi abama-500 kukhamphani, isampuli yenziwa ngabadlalindima abama-38. Indlela yezampula i-non-probability sampling yalandelwa, kanti kusetjenziswe indlela yesampuli enehloso i-purposive sampling isetjenziselwe ukukhetha abadlalindima. Ngaphezu kwalokho, itjhejuli yehlolombono equntwe phakathi yokuqalana ubuso nobuso efaka imibuzo ephenyako isetjenziswe ukubuthelela idatha. Abadlalindima bebakhethwa ngokuqala ilwazi labo kanye nelwazi elimalungana neendaba zokuphatha, umthethomgomo kanye namano wezokuphepha. Isampuli beyinabasebenzi abali-10 esigabeni sezokuphatha, 13 yabasebenzi bomnyango wezokuqatjhwa kwabasebenzi kanye nabasebenzi abali-15 bezokuphepha. Ilwazi elitholakeleko laleli rhubhululo belinabile, kodwana linqophe ikakhulukazi ebujameni lapho irhubhululo lenziwa khona. Ubuhle nobumbi bamahlelo wezokuphepha wekontraga newesikhungwini ahlolisiswe begodu acocwa ngendlela enabileko. Lokhu kwenziwe ngokubuyekezwa komtlolo wobukghwari kanye nedatha ehlaza etholakele kubadlalindima berhubhululo. Irhubhululo liveze ukusebenza kuhle kwamano amabili wezokuphepha ngaphakathi kobujamo (milieu) besibonelorhubhululo (case study) ngaphasi kwesifundo serhubhululo. Ngaphezu kwalokho, irhubhululo liveze ukuthi akunapendulo yinye esiphetho malungana namano afaneleko wezokuphepha okufanele asetjenziswe. La mano akhethiweko adzimelele phezu kweemfuneko ezithileko zokuphepha. Ngemva kobana iimfuneko lezi sezendlaliwe, amano athileko angakhethwa, wona ngilawa: ihlelo lezokuphepha lekontraga, ihlelo lezokuphepha langendleni nanyana indlela ehlanganisiweko. / U vha hone ha matavhi a tsireledzo kha masia manzhi a tshitshavha tsha zwino ho vhanga ndozwo kha ndaka na matshilo. Dzinwe dza ndozwo idzi ndi khulwanesa dzine dza fhedzisela dzi tshi khou hotefhadza zwiimiswa zwine zwa khou zwi thithisa. Hu na thodea ya tsireledzo ya phuraivethe kha nyimele ya Afrika Tshipembe. Tsireledzo ya phuraivethe dzi shumiswa kha zwitirathedzhi zwa tsireledzo zwo fhambanaho. Kha nyimele nnzhi, khamphani dzi shuma na vhuvhili ha vhashumi vha khonthiraka na vha tshiimiswa kha vhupo. Zwi si na ndavha na tshitirathedzhi tshine tsha khou shumiswa, khamphani dzi bvela phanda na u tshenzhela khohakhombo dza tsireledzo dzo fhambanaho. Nga zwenezwo, hu khou todea tshanduko nga u tavhanya kha ndowetshumo ya tsireledzo. U swikelela izwi, zwitirathedzhi zwo teaho zwa tsireledzo zwi do vha zwa ndeme u kunda khohakhombo dza tsireledzo. Tsedzuluso iyi i do sedza kha ndivho na zwipikwa zwayo. Ndivho ho vha u ela zwitirathedzhi zwa tsireledzo ya khonthiraka na ya tshiimiswa u itela u themendela zwitirathedzhi zwo teaho u shumiswa kha mbekanyamushumo dza tsireledzo. Ndivho yo swikelelwa nga kha tshivhalo tsha zwipikwa zwo bviselwaho khagala. Tshipikwa tsha u thoma tsha thodisiso ho vha u bveledza vhudi na vhuvhi ha tsireledzo ya khonthiraka na ya tshiimiswa. Tshipikwa tsha vhuvhili ho vha u tola u shuma ha zwitirathedzhi zwa tsireledzo ya khontiraka na ya tshiimiswa, na tsha vhuraru u themendela zwitirathedzhi zwo teaho zwa tsireledzo zwine zwa do shumiswa kha mbekanyamushumo dza tsireledzo. Tsedzuluso yo tola tsireledzo ya khontiraka na ya tshiimiswa kha khamphani ya tsireledzo yo nwaliswaho ine ya wanala Johannesburg, Afrika Tshipembe. Ho shumiswa maitele a khwaḽithathivi, na maitele a thodisiso o shumiswa u ita ngudo dza thodisiso. Ngudo ya thodisiso yo tanganyisa manwalwa na zwithu zwi re khagala u swikelela mawanwa ayo na u ita themendelo dzayo. Musi hu na vhashumi vha 500 kha khamphani, tsumbonanguludzwa dzo bveledzwa nga vhadzheneleli vha 38. Ho shumiswa kuitele kwa tsumbonanguludzwa dza vhadzheneleli vhane vha si fhiwe zwikhala zwine zwa edana, na u shumisa kuitele kwa tsumbonanguludzwa ho sedzwa vhukoni kha vhadzheneleli. U isa phanda, kha u kuvhanganya data ho shumiswa inthaviwu ya u tou livhana zwifhatuwo ya mbudziso dzo tou u dzudzanywaho ine ya katela na u vhudzisa mbudziso. Vhadzheneleli vho tiwa ho sedzwa ndivho na tshenzhemo zwavho, kha mafhungo ane a kwama ndangulo, mbekanyamaitele, na zwitirathedzhi zwa tsireledzo. Tsumbonanguludzwa dzo vhumbwa nga vhashumi vha 10 kha khethekanyo ya ndangulo, 13 u bva kha vhashumi vha zwiko zwa vhashumi na vhashumi vha tsireledzo vha 15. Mawanwa a ngudo heyi o tandavhuwa, fhedzi o dodombedza nyimele ye ha itwa thodisiso khayo. Vhudi na vhuvhi ha tsireledzo ya khonthiraka na ya tshiimiswa zwo wanulusa na u talutshedzwa nga vhudalo. Hezwi zwo itwa nga kha u sedzwa hafhu ha manwalwa na data i songo vanganyiwaho ye ya waniwa u bva kha vhadzheneleli vha vhatodisisi. Thodisiso yo ta u shuma ha zwitirathedzhi zwa tsireledzo zwivhili fhethu ha ngudo nga fhasi ha ngudo. U ya phanda, ngudo yo ta uri a hu na phindulo yo khwathisedzwaho zwi tshi da kha tsireledzo yo teaho nga maanda ine ya fanela u shumiswa. Tshitirathedzhi tsho nangiwaho tsho ditika nga thodea dza tsireledzo dzo tiwaho. Musi thodea idzi dzo no bviselwa khagala, tshitirathedzhi tsho tiwaho tshi nga nangiwa, tshine tsha vha: tsireledzo ya khonthiraka, tsireledzo ya tshiimiswa, kana maitele o tanganelaho. Themendelo ndi zwo salaho kha mawanwa a ngudo. Mawanwa a thodisiso dza ngudo tshifhinga tshothe a fhira ndivho na zwipikwa zwo vhewaho u zwi swikelelwa. Ngudo heyi yo bveledza mawanwa o tandavhuwaho u fhira nyimele ya ndivho na zwipikwa zwo tiwaho u thoma o teaho kha vhashelamulenzhe kha ndowetshumo ya tsireledzo. / Security Risk Management / M. Tech. (Security Management)

Text in English with abstracts in English, TshiVenda and Afrikaans / This research sought to propose a personnel selection model encompassing the influence of cognitive intelligence, ability emotional intelligence, trait emotional intelligence, and personality on job performance. Using a quantitative cross-sectional research design, the researcher investigated the interrelationships between the variables relevant to the study using a convenience sample of N = 299 that consisted of Zimbabwean supervisory and professionally qualified and experienced specialists of different ages and genders, and from different job tenures, and job types. To get a true picture of the relationships between the predictor and criterion variables, the interaction (moderating) effects between the sociodemographic variables (age, gender, job tenure, and job type) and the predictor variables (cognitive intelligence, ability emotional intelligence, trait emotional intelligence, and personality) in predicting the criterion of job performance were also examined. The researcher used correlational and inferential multivariate statistical analysis (structural equation modelling, regression analyses, and tests for significant mean differences) to test the research hypotheses. The results from the study indicated that cognitive intelligence was the best predictor of job performance, followed by ability emotional intelligence, and then by personality. Trait emotional intelligence could not account for any variance in job performance. The results showed significant interaction effects between personality and job tenure (judging-perceiving personality types) and job types (extraversion-introversion personality types) in predicting job performance. Significant sociodemographic mean differences in the levels of the predictor variables were also identified. The identified predictive powers of the variables, the interaction effects between the identified sociodemographic and the predictor variables in predicting job performance, and the significant sociodemographic mean differences in the levels of predictor variables need to be considered for personnel selection practices in order to understand the nature of variables that may enhance or inhibit job performance. From a theoretical perspective, the research advanced personnel selection theory by empirically and scientifically identifying the core elements of personnel selection, and proposing a personnel selection model for use by industrial psychologists and organisations. / Ṱhoḓisiso heyi i ṱoḓa u dzinginya tshiedza tsha maitele ane a shumiswa hu tshi tholwa vhashumi ane a katela ṱhuṱhuwedzo ya vhukoni ha muhumbulo nga u angaredza, vhukoni ha u dzhiela nṱha na u langula vhupfiwa, vhukoni ha u dzhiela nṱha na u langula vhupfiwa kha zwithu zwine zwa fana, na vhuḓifari kha kushumele mushumoni. Hu tshi khou shumiswa maitele a ṱhoḓisiso a nḓila yo dzudzanaho ya u kuvhanganya na u saukanya data u bva kha zwiko zwo fhambanaho, u guda zwine zwa khou itea kha tshigwada nga tshenetsho tshifhinga, muṱoḓisisi o ṱoḓisisa vhushaka vhukati ha zwithu zwine zwa fhambana zwo teaho kha ngudo, hu tshi khou shumiswa sambula ya vhathu vhane zwa leluwa u vha swikelela N = 299, i katelaho vhaṱoli na vhathu vha re na ndalukano dza mushumo na vhomakone vha re na tshenzhelo vha vhukale ho fhambanaho, mbeu, tshifhinga tshe vha shuma na tshaka dza mushumo kha vhathu vha Zimbabwe. U wana tshifanyiso tsha vhukuma tsha vhushaka vhukati ha zwithu zwine zwa khou humbulelwa na zwithu zwo ḓisendekaho nga zwiṅwe, ṱhuṱhuwedzo ine ya itea khathihi vhukati ha zwithu zwivhili hune u ṱangana hazwo zwa vha na ndeme khulwane u fhirisa zwipiḓa vhukati ha zwiṱaluli zwa vhathu (vhukale, mbeu, tshifhinga tshe vhashuma, lushaka lwa mushumo) na zwithu zwine zwa khou humbulelwa (vhukoni ha muhumbulo nga u angaredza, vhukoni ha u dzhiela nṱha na u langula vhupfiwa ,vhukoni ha u dzhiela nṱha na u langula vhupfiwa kha zwithu zwine zwa fana, na vhuḓifari) kha u humbulela nḓila dza kushumele mushumoni na dzone dzo ṱoḓuluswa. Muṱoḓisisi o shumisa khoriḽeshinala na siṱatisiṱiki tsha iniferinshiaḽa maḽithivareithi musi a tshi khou saukanya (tshiedza tsha siṱatisisṱika, maitele a siṱatisiṱika a u humbulela vhushaka vhukati ha zwithu, na u linga ndeme ya phambano ya siṱatisiṱika) u linga u vhonela phanḓa kha khonadzeo ya ṱhoḓisiso. Mvelelo u bva kha ngudo dzo sumbedzisa uri vhukoni ha muhumbulo nga u angaredza ho vha tshishumiswa tsha kushumele, ha tevhelwa nga vhukoni ha u dzhiela nṱha na u langula vhupfiwa, ha fhedzisela nga vhuḓifari. Vhukoni ha u dzhiela nṱha na u langula vhupfiwa kha zwithu zwine zwa fana a vhu khwaṱhisedzi phambano kha kushumele mushumoni. Mvelelo dzo sumbedzisa tshanduko ine ya vha hone kha tshithu tshithihi i ḓitika nda ndeme ya tshiṅwe tshithu vhukati ha vhuḓifari na tshifhinga tshe vha shuma (mihumbulo ine ra vha nayo ri tshi sedza zwithu na nḓila ine ra tshilisa ngayo ḓuvha ḽiṅwe na ḽiiṅwe) na tshaka dza mushumo (na tshaka dza vhuḓifari dzo sedzaho nga nnḓa na nga ngomu) kha u humbulela kushumele. Ndeme ya phambano vhukati ha zwigwada zwivhili zwa matshilisano na vhathu kha zwithu zwine zwa khou humbulelwa na zwone zwo dovha zwa topolwa. Zwithu zwo topolwaho zwine zwa khou lavhelelwa, zwithu zwivhili zwo ḓiimisaho nga zwoṱhe zwi tshi ṱangana arali ṱhuṱhuwedzo ya tshithu tshithihi i tshi fhambana yo ḓitika nga vhuimo ha zwiṅwe zwithu vhukati ha zwithu zwa matshilisano na vhathu na zwithu zwine zwa khou humbulelwa, ṱhoḓea dzine dza tea u dzhielwa nṱha kha maitele ane a shumiswa hu tshi tholwa vhashumi u itela u pfesesa lushaka lwa zwithu zwine zwa nga engedza kana u thivhela kushumele. U bva kha mihumbulo ine ya khou ṱoḓisiswa, ṱhoḓisiso yo ṱuṱuwedza thyeori ya maitele ane a shumiswa hu tshi tholwa vhashumi nga u sedza na u topola zwithu zwa ndeme zwa maitele na milayo ya sainthifiki, na u dzinginya tshiedza tsha u thola vhashumi u itela u shumiswa nga vhaḓivhi vha muhumbulo vhane vha shuma na kutshilele na kushumele kha zwiimiswa. / Hierdie navorsing het gepoog om ʼn model vir personeelkeuring te ontwikkel op grond van die invloed van kognitiewe intelligensie, vermoë- emosionele intelligensie; eienskap- emosionele intelligensie en persoonlikheid op werkprestasie. Die navorser het ʼn kwantitatiewe dwarssnitnavorsingsontwerp gebruik, en die onderlinge verbande tussen die toepaslike veranderlikes ondersoek. Die geriefsteekproef van N = 299 het bestaan uit Zimbabwiese toesighoudende, opgeleide en ervare spesialiste van verskillende ouderdomme en uit beide geslagte wat verskillende dienstydperke agter die rug het, en uiteenlopende poste beklee. Om ʼn getroue beeld van die verbande tussen die voorspeller- en kriteriumveranderlikes te kry, is die interaksie- (modererende) effekte tussen die sosiaal-demografiese veranderlikes (ouderdom, geslag, dienstydperk en soort werk) en die voorspellerveranderlikes (kognitiewe intelligensie, vermoë- emosionele intelligensie; eienskap- emosionele intelligensie en persoonlikheid) in die voorspelling van die kriterium van werkprestasie ook ondersoek. Die navorser het ʼn korrelasie- en afgeleide, meerwisselende statistiese ontleding (strukturele vergelykingsmodellering, regressieontledings en toetse vir betekenisvolle gemiddeldeverskille) gedoen om die navorsingshipotese te toets. Die uitslag van die studie toon dat kognitiewe intelligensie die beste voorspeller van werkprestasie is, gevolg deur vermoë- emosionele intelligensie en persoonlikheid. Eienskap- emosionele intelligensie kon geen rekenskap van enige veranderlike in werkprestasie gee nie. Volgens die resultate is daar betekenisvolle interaksie-effekte tussen persoonlikheid en dienstydperk (keurder-waarnemer persoonlikheidstipes) en die soort werk (ekstroversie-introversiepersoonlikheidstipes) in die voorspelling van werkprestasie. Betekenisvolle sosiaal-demografiese gemiddeldeverskille in die vlakke van die voorspellerveranderlikes is ook aangedui. Die voorspellende kragte van die veranderlikes, die interaksie-effekte tussen die sosiaal-demografiese en die voorspellerveranderlikes in die voorspelling van werkprestasie sowel as die beduidende sosiaal-demografiese gemiddeldeverskille in die vlak van voorspellerveranderlikes moet vir personeelkeuringspraktyke in ag geneem word om die aard van veranderlikes wat werkprestasie kan verhoog of inhibeer, te verstaan. Uit ʼn teoretiese oogpunt het die navorsing die persoonkeuringsteorie gevolg deur die kernelemente van personeelkeuring op ʼn empiriese en wetenskaplike wyse aan te toon, en ʼn personeelkeuringsmodel vir bedryfsielkundiges en organisasies aan te bied. / Industrial and Organisational Psychology / D. Phil. (Consulting Psychology)

For the knowledge economy of the twenty-first century, intellectual skills (such as critical thinking) have been identified as imperative for success. Educational institutions have a responsibility to equip students with the knowledge and skills required for future employment. The South African Institute of Chartered Accountants has identified critical thinking as one of the skills that should be developed in Financial Accounting students who wish to become chartered accountants. For this limited-scope dissertation a qualitative study was done, applying a constructivist paradigm to a case study design, to explore the development of critical thinking in first-year Financial Accounting students in an open distance and e-learning context in South Africa. To achieve this, data were collected through semi-structured interviews with twelve academics and the use of document analysis. As the focus of the study was limited to two first-year financial accounting modules which form part of the South African Institute of Chartered Accountants accredited programme taught at an open distance and e-learning institution, the findings cannot be generalised. While the perceptions of students were not considered in the study, the findings provide valuable insight into the development of critical thinking in accounting modules. The findings revealed that, although academics believe critical thinking skills and good thinking habits should be developed in first-year Financial Accounting students, it is currently only done through a content-centred approach, or not at all. Furthermore, only technologies which academics are comfortable using, are being incorporated, mainly for the delivery of content. The recommendations made for curriculum evaluation and professional development relate specifically to these findings. / Vir die een-en-twintigste-eeuse kennisekonomie is intellektuele vaardighede (soos kritiese denke) geïdentifiseer as noodsaaklik vir sukses. Opvoedkundige instellings het 'n verantwoordelikheid om studente met die kennis en vaardighede toe te rus wat nodig is vir toekomstige indiensneming. Die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters het kritiese denke geïdentifiseer as 'n vaardigheid wat studente in Finansiële Rekeningkunde, wat geoktrooieerde rekenmeesters wil word, moet ontwikkel. Vir hierdie verhandeling van beperkte omvang, is 'n kwalitatiewe studie gedoen deur 'n konstruktivistiese paradigma toe te pas op 'n gevallestudie-ontwerp om die ontwikkeling van kritiese denke in eerstejaarstudente in Finansiële Rekeningkunde in 'n oop e-afstandsleerkonteks in Suid-Afrika te ondersoek. Om hierdie doel te bereik, is data versamel deur semi-gestruktureerde onderhoude te voer met twaalf akademici en dokumentontleding te gebruik. Omdat die studie beperk was tot twee eerstejaar finansiële rekeningkunde modules, wat deel vorm van die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters se geakkrediteerde program wat by 'n oop e-afstandsleerinstelling aangebied word, kan die bevindinge nie veralgemeen word nie. Alhoewel die studente se persepsies nie in die studie in ag geneem is nie, bied die bevindings waardevolle insig oor die ontwikkeling van kritiese denke in rekeningkundemodules. Die bevindings dui daarop dat, alhoewel akademici glo dat vaardighede in kritiese denke en goeie denkgewoontes in die eerste jaar van Finansiële Rekeningkunde onderrig moet word, word dit tans slegs deur 'n inhoudgebaseerde benadering gedoen, of glad nie. Verder word slegs tegnologieë geïnkorporeer waarmee akademici gemaklik is, hoofsaaklik vir die oordrag van die inhoud. Die aanbevelings vir kurrikulumevaluering en professionele ontwikkeling hou spesifiek verband met hierdie bevindings. / Kha ikonomi ya nḓivho ya ḓanwaha fumbili nthihi, zwikili zwa nḓivho (zwi ngaho vhukoni ha u humbula nga nḓila yo dzudzaneaho) zwo topolwa sa ndaela ya mvelaphanḓa. Zwiimiswa zwa pfunzo zwi na vhudifhinduleli u lugisela matshudeni nga ndivho na zwikili zwine zwa ṱodea mishumoni ya tshifhingani tshidaho. Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthini tsho topola vhukoni ha u humbula nga ndila yo dzudzaneaho vhune ha tea u bveledzwa kha matshudeni a Akhaunthini ya Masheleni vhane vha tama u vha vhomakone vha muvhalelano. Ho itwa ngudo dza khwalithathivi dza desithesheni ya tshikoupu tsho pimiwaho, hu tshi khou u fhaṱwa ndivho na kupfesesele nga kha tshenzhemo kha u bveledza ngudo, u wanulusa vhukoni ha u humbula nga ndila yo dzudzaneaho kha nwaha wa u thoma kha matshudeni a Akhaunthuni ya Masheleni kha nyimele ya tshiimiswa tsha u guda u kule na kha lubuvhisia Afrika Tshipembe. U swikelela izwi, data yo kuvhanganyiwa nga kha inthaviwu dzo dzudzanywaho na vhoraakademi vha fumimbili na u shumisa musaukanyo wa linwalo. Sa musi ngudo yo vha yo sedza fhedzi kha mimodulu mivhili ya nwaha wa u thoma ya Akhaunthini ya masheleni ine ya vhumba tshipida tsha mbekanyamushumo ya akhiredithesheni ya Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthuni ine ya funzwa kha tshiimiswa tsha u guda u kule na kha Lubuvhisia, mawanwa a nga si angaredzwa. Ngeno kuvhonele kwa matshudeni ku songo dzhielwa ntha kha ngudo, mawanwa o ṋetshedzwa ndivho ya ndeme kha mveledziso ya vhukoni ha u humbula nga ndila yo dzudzaneaho kha mimodulu ya akhaunthini. Mawanwa o dzumbulula uri, naho vhoraakademi vha tshi tenda uri zwikili zwa vhukoni ha u humbula nga ndila yo dzudzaneaho na maitele a kuhumbulele kwavhudi zwi fanela u bveledziswa kha nwaha wa u thoma wa matshudeni vha Akhaunthini ya Masheleni, zwa zwino zwi khou itwa fhedzi nga kha maitele o disendekaho nga zwi re ngomu, kana zwa sa itwe na luthihi. Zwi tshe zwo ralo, ndi thekhinolodzhi fhedzi dzine vhoraakademi vha takalela u dzi shumisa, zwo tanganyiswa, nga maanda ndisedzo ya zwi re ngomu. Themendelo dzo itwa kha u ela kharikhulamu na mveledziso dzi re na vhushaka na mawanwa anea o tiwaho. / Institute for Open and Distance Learning (IODL) / M. Ed. (Open and Distance Learning)

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

Abstracts in English, Afrikaans and Xhosa / Non-governmental organisations (NGOs) play an important and growing role within the global economy and towards public good. Given the escalating economic and social significance of NGOs, the practical importance of being able to demonstrate their accountability in a robust and comprehensive manner is increasingly being recognised. Perhaps surprisingly, the ability to demonstrate their non-financial accountability is also becoming increasingly important. However, various institutional logics have shaped the face of NGOs’ work, as well as their reporting and their accountability mechanisms. This study therefore examined annual reports of sampled NGOs within Namibia and analysed various institutional accountability logics that shape accountability and reporting in the sector. Extending the literature on accountability logics of NGOs to include local regulations logics, financial and non-financial logic and integrated reporting logic, the study adopted a qualitative illustrative case study of the HIV and AIDS sector in Namibia. To this end, it used 13 purposively selected NGOs, subjecting their documents to analysis and through the conducting of interviews to build both theory and practice. The data were then analysed using content analysis to theme the findings towards the novel contribution it was intended to make. The findings of the study are analysed and interpreted through the lens of the institutional logics theory. The findings indicated that, currently, NGOs do not disclose decision-useful information suitable for all major groups of stakeholders. It is clear from the study that funder and local context regulation logics are the dominant logics in shaping the accountability mechanisms of NGOs in Namibia. The results have an implication for understanding the reporting systems of NGOs, particularly in developing countries such as Namibia. It is argued that extended accountability logics, such as local accountability, financial and non-financial and integrated reporting, are emerging in the NGO sector. / Nie-regeringsorganisasies (NROs) speel 'n belangrike en groeiende rol in die globale ekonomie en in openbare belang. Gegewe die toenemende ekonomiese en sosiale rol van NROs, word hul praktiese belang en aanspreeklikheid meer prominent. Hul vermoë om nie-finansiële aanspreeklikheid te demonstreer, word ook toenemend belangrik. Institusionele logika het die werking, verslagdoening en aanspreeklikheidsmeganismes van NROs gevorm. Hierdie studie het die jaarverslae van NRO's in Namibië ondersoek en die institusionele logika wat aanspreeklikheid en verslagdoening in die sektor vorm, ontleed. 'n Kwalitatiewe illustrerende gevallestudie van die HIV en Vigs-sektor in Namibië bestaande uit 13 geselekteerde NROs is ingesluit om plaaslike regulasie-, finansiële- en nie-finansiële logika met verslagdoeningslogika in NROs te integreer. ‘n Ontleding en interpretasie, deur gebruikmaking van institusionele logika-teorie, het bevind dat NROs tans nie beslissingsinligting bekendmaak wat vir alle hoofgroep belanghebbers geskik is nie. Dit is duidelik uit die studie dat befondsings- en plaaslike konteksregulasie-logika die dominante invloede is wat die aanspreeklikheidsmeganismes van NROs in Namibië gevorm het. Die resultate het 'n invloed op die verstaan van verslagdoeningstelsels van NROs, veral in ontwikkelende lande soos Namibië. Die studie bevind dat uitgebreide aanspreekliksheidslogika, wat plaaslike aanspreeklikheid, finansiële en nie-finansiële asook geïntegreerde verslagdoening insluit, in die NRO-sektor na vore kom. / Zwiimiswa zwine zwa sa vhe zwa muvhuso (dzi NGO) dzi shuma mushumo wa ndeme na wa nyaluwo kha ikonomi ya ḽifhasi kha vhuḓi ha tshitshavha. Ho ṋetshedzwa u gonya ha ikonomi na ndeme ya matshilisano ya dzi NGO, ndeme ya nyito ya u kona u sumbedza vhuḓifhinduleli hadzo nga nḓila yo khwaṱhaho yo fhelelaho i khou engedzea na u dzhielwa nṱha. Ṱhaṅwe tshine tsha mangadza, vhukoni ha u sumbedza vhuḓifhinduleli hadzo hu si ha masheleni na hone ho engedza ndeme. Naho zwo ralo, zwiitisi zwo fhambanaho zwa zwiimiswa zwo fhaṱa mbonalo ya mushumo wa dzi NGO, na nḓila dzadzo dzou vhiga na vhuḓifhinduleli hadzo. Ṱhoḓisiso heyi nga zwenezwo yo ṱola mivhigo ya ṅwaha nga ṅwaha ya tsumbo dza dzi NGO kha ḽa Namibia na u saukanya zwiitisi zwo fhambanaho zwa vhuḓifhinduleli ha zwiimiswa zwine zwa fhaṱa vhuḓifhinduleli na kuvhigele kha sekithara. U engedza maṅwalwa nga ha zwiitisi zwa vhuḓifhinduleli ha dzi NGO u katela zwiitisi zwa ndaulo dzapo, zwiitisi zwa masheleni na zwi si zwa masheleni na tshiitisi tsha u vhiga ho ṱanganelaho, ṱhoḓisiso yo shumisa ngudo ya tsumbo ya khwaḽithethivi ya sekhithara ya HIV na AIDS kha ḽa Namibia. U swika zwino, yo shumisa dzi NGO dza 13 dzo nangwaho ho sedzwa vhukoni, u ṱana maṅwalo avho kha u saukanya na kha u ita inthaviwu u fhaṱa vhuvhili hazwo thyeori na nyito. Data yo ḓo saukanya nga murahu hu tshi khou shumiswa u saukanya zwi re ngomu kha u wana thero zwi tshi ḓa kha u bveledza phambano ine ya fanela u bveledzwa. Mawanwa a ngudo a saukanya na u ṱalutshedzwa nga kha kuvhonele kwa vhushaka ha tshiimiswa, maitele a matshilisano na zwine ha tendwa khazwo. Mawanwa o sumbedzisa zwauri, zwazwino, dzi NGO a dzi bviseli khagala mafhungo a tsheo a ndeme o teaho zwigwada zwoṱhe zwihulwane zwa vhadzhiamukovhe. Zwi tou vha khagala u bva kha ngudo uri vhalambedzi na zwiitisi zwa ndaulo ya nyimele yapo ndi zwiitisi zwihulwane kha u fhaṱa kuitele kwa vhuḓifhinduleli kha dzi NGO kha ḽa Namibia. Mvelelo dzo baḓekanywa na u pfesesa sisiṱeme dza kuvhigele kwa dzi NGO kha ḽa Namibia, nga maanḓa kha mashango ane a kha ḓi bvelela a nga ho sa Namibia. Ho rerwa nga ha u pfi zwiitisi nyengedzedzwa zwa vhuḓifhinduleli, zwi ngaho sa vhuḓifhinduleli hapo, u vhiga ho ṱanganelaho hu si ha masheleni na ha masheleni, hu bveledzwa kha sekhithara ya NGO. / Financial Accounting / D. Phil. (Accounting Science: Financial Accounting)

Summaries in German, English, Afrikaans and Southern Sotho / Text in German / Christliche Gemeinden in Deutschland finden sich zunehmend in einer interkulturell zusammengesetzten Gesellschaft wieder und viele fragen danach, wie eine Integration von Migranten in ihre bestehenden Gemeinden gelingen kann. In dieser qualitativ-empirischen Studie wurden drei evangelische Freikirchen in Deutschland dahingehend untersucht, wie sie sich von einer ehemals monokulturell-deutschen Gemeinde in eine interkulturelle Gemeinde entwickelt haben. Dabei wurden in besonderer Weise die Voraussetzungen für die Entwicklung, der Veränderungsprozess und besondere Merkmale der Gemeinden untersucht. Als Grundlage für die Forschung wurde ein aus verschiedenen Disziplinen zusammengeführtes Modell aus Erkenntnissen zu interkulturellem Gemeindebau entworfen. In der Studie wird deutlich, dass interkultureller Gemeindebau sowohl bereichernd als auch herausfordernd und konfliktgeladen erlebt wird. Besonders wichtig sind dabei eine strategisch kompetente Leitung, eine missionarische Grundausrichtung, ein liebevoller und wertschätzender Umgang miteinander, die Einigung auf gemeinsame Leitlinien, das Feiern von Erfolgen, Beziehungsaufbau, das Einladen zur Mitarbeit auf Augenhöhe, interkulturelle Leitungsteams, die Übersetzungsarbeit, Geduld und Flexibilität sowie die Bereitschaft, voneinander zu lernen. / German society is becoming increasingly intercultural, and many Christian churches are asking how migrants can be successfully integrated into established churches. In this qualitative-empirical study, three free evangelical churches in Germany were examined to determine how they developed from a previously monocultural German church into an intercultural church. In the course of the study, the prerequisites for development, the change process and special features of the churches were specifically examined. An integrated model designed on the basis of insights of various disciplines regarding the intercultural construction of churches served as the foundation for the research. It became clear in this study that building an intercultural church not only enriches the church, but is also experienced as challenging since it has the potential to give rise to conflict. The following elements are especially important: strategic and competent leadership, a basic missionary orientation, a loving and esteeming manner in associating with one another, consensus on common guidelines, a celebration of successes, building of relationships, an invitation for others to minister on equal terms, intercultural leadership teams, translation work, patience and flexibility, and a willingness to learn from one another. / Die Duitse samelewing raak toenemend interkultureel, en talle Christengemeentes wonder hoe migrante in gevestigde gemeentes opgeneem kan word. Wyses waarop drie Evangeliese gemeentes in Duitsland ontwikkel het van eens monokulturele Duitse gemeentes in interkulturele gemeentes, is in hierdie kwalitatief empiriese studie ondersoek. In die besonder die voorvereistes vir verandering, die veranderingsproses en die unieke kenmerke van die gemeentes is in hierdie studie verken. ʼn Geïntegreerde model wat berus op die insigte van verskeie dissiplines wat hulle op die interkulturele samestelling van kerke toespits, het die basis van die navorsing gevorm. Dit blyk uit hierdie studie dat die totstandkoming van ʼn interkulturele gemeente nie slegs verrykend kan wees nie, maar dat dit moontlik ook tot onenigheid aanleiding kan gee. Die volgende is van besondere belang: strategiese en bevoegde leiers, ʼn sendingoriëntasie, liefdevolle en respekvolle omgang met mekaar, eenstemmigheid oor algemene riglyne, ʼn viering van suksesse, die bou van goeie verhoudinge, ʼn versoek dat ander op gelyke voet dien, interkulturele leierskapspanne, vertaalwerk, geduld en toegeeflikheid, en die gewilligheid om by mekaar te leer. / Tshitshavha tsha German tshi khou ṋaṋa u vha na mvelelo dzo ṱanganelanaho, nahone kereke nnzhi dza Tshikhiresite dzi khou vhudzisa uri ṱhunḓu dzi nga ṱanganyiswa hani zwavhuḓi kha kereke dzi re hone. Kha ngudo iyi ya khwaṱhisedzwaho nga tshenzhelo na ndeme, kereke tharu dza evangeli yo vhofholowaho dza ngei Germany dzo lingwa u vhona uri dzo bvelela hani u bva kha u vha dza tshikale dza Germany dza mvelele nthihi u ya kha kereke ya mvelele yo ṱanganelanaho. Kha khoso iyi ya ngudo, ṱhoḓea ya u bvelela, maitele a tshanduko na zwiṱaluli zwo khetheaho zwa kerekezwo lingululwa. Tshiedziswa tsho ṱanganelanaho tsho itwaho ho sedzwa luvhonela lwa masia o fhambanaho mayelana na u fhaṱa kerekedzo ṱanganelanaho tsho shuma sa mutheo wa ṱhoḓisiso. Zwo bvela khagala kha ngudo iyi uri u fhaṱa kereke yo ṱanganelanaho a zwi pfumisi fhedzi kereke, zwi dovha zwa vha tshenzhelo ire na khaedu saizwi i na khonadzeo ya u vusa dzikhakhathi. Zwipiḓa zwi tevhelaho ndi zwa ndeme vhukuma: vhurangaphanḓa vhu re na tshiṱirathedzhi nahone ho ṱalifhaho, u pfumbudzwa ha mutheo kha zwa vhufunzi, nḓila ua lufuno na ndeme kha matshilisano, u tendelana kha nyendedzo dzi fanaho, u pembelela mvelaphanḓa, u fhaṱa vhushaka, thamba ya vhaṅwe kha u funza nga milayo i linganaho, thimu dza vhurangaphanḓa ha mvelele yo ṱanganelanaho, mushumo wa vhupinduleli, u konḓelela na u tenda u shanduka, na u ḓiimisela u guda kha vhaṅwe. / Christian Spirituality, Church History and Missiology / M. Th. (Christian Leadership)