Abstract in English, Afrikaans and Sepedi / The auditing profession is facing criticism for audit firms being associated with clients with a poor ‘tone at the top’ despite auditors being required to assess a company’s ‘tone at the top’, both prior to and during an audit. A problem arises if, should auditors perform an inappropriate ‘tone at the top’ assessment, they may be associated with an unethical company. Moreover, such an inappropriate assessment may result in an incorrect risk of material misstatement assessment and, consequently, an inappropriate audit opinion on the financial statements of the company. A qualitative research approach and a multiple case study design were used to understand how auditors assess a company’s ‘tone at the top’. An audit partner from six JSE-accredited audit firms and senior inspectors from the IRBA were interviewed. It was found that the participating auditors assess a company’s ethical leadership, ethical culture, the governance role of the audit committee and compliance with laws and regulations when assessing a company’s ‘tone at the top’ while adhering to quality control principles. Despite the participants acknowledging both that ‘tone at the top’ assessments are conducted during the pre-engagement and planning of an audit and that the audit engagement partner is responsible for these assessments, there was a lack of evidence in the audit files supporting these assessments. The study findings may enable audit firms to include guidance in their audit methodologies on ‘tone at the top’ assessments and in documenting such assessments and may also assist the IRBA in providing guidance and training to auditors on ‘tone at the top’ assessments. / Die ouditprofessie staar kritiek in die oë as gevolg van die feit dat ouditfirmas geassosieer word met kliënte met 'n swak “karakter aan die hoof”, ten spyte daarvan dat van ouditeurs vereis word om 'n maatskappy se “karakter aan die hoof” voor en tydens 'n oudit te assesseer. Die probleem is dat indien ouditeurs 'n onvanpaste assessering van die “karakter aan die hoof” uitvoer, hulle met 'n onetiese maatskappy geassosieer kan word. Boonop kan so 'n onvanpaste assessering aanleiding gee tot 'n verkeerde assessering van die risiko van wesenlike wanvoorstelling en, gevolglik, 'n onvanpaste ouditmening oor die finansiële state van die maatskappy. 'n Kwalitatiewe navorsingsbenadering en 'n veelvoudige gevallestudie-ontwerp is gebruik om te verstaan hoe ouditeurs 'n maatskappy se “karakter aan die hoof” assesseer. Onderhoude is met ouditvennote van ses ouditfirmas wat deur die JSE geakkrediteer word en senior inspekteurs van die IRBA gevoer. Daar is bevind dat die deelnemende ouditeurs 'n maatskappy se etiese leierskap, etiese kultuur, die beheerrol van die ouditkomitee en voldoening aan wette en regulasies assesseer wanneer 'n maatskappy se “karakter aan die hoof” geassesseer word terwyl aan gehaltebeheerbeginsels voldoen word. Ten spyte daarvan dat die deelnemers erken dat assesserings van “karakter aan die hoof” uitgevoer word tydens die vooraanstelling en beplanning van ’n oudit en dat die ouditaanstellingsvennoot verantwoordelik is vir hierdie assesserings, is daar 'n gebrek aan bewyse in die ouditlêers wat hierdie assesserings steun. Die studie se bevindings kan ouditfirmas in staat stel om leiding in hulle ouditmetodologieë in te sluit vir assesserings van “karakter aan die hoof” en om sodanige assesserings te dokumenteer, en dit kan die IRBA ook help om leiding en opleiding aan ouditeurs te gee vir sulke assesserings. / Profešene ya go hlakiša e lebane le tshekatsheko ka lebaka la difeme tša tlhakišo tšeo di amanywago le badirelwa ba ‘boikgafo le boetapele bja taolo’ bja go fokola, le ge bahlakiši ba nyakega go lekola ‘boikgafo le boetapele bja taolo’ bja khamphani, bobedi pele ga le nakong ya tlhakišo. Bothata bo tšwelela ge, go ka direga gore bahlakiši ba dire tekolo ya ‘boikgafo le boetapele bja taolo’ yeo e sego ya maleba, ba ka amanywa le khamphani ya go se be le maitshwaro. Gape, tekolo yeo e sego ya maleba, e ka tšweletša kotsi ya tekolo ya setatamente se se fošagetšego sa materiale gomme, ka gona, kgopolo ya tlhakišo yeo e sego ya maleba mo setatamenteng sa ditšhelete sa khamphani. Mokgwa wa dinyakišišo tša temogo le moakanyetšo wa tshepetšo ya dinyakišišo di šomišitšwe go kwešiša ka moo bahlakiši ba lekolago ‘boikgafo le boetapele bja taolo’ bja khamphani. Badirišani ba tlhakišo go tšwa femeng ya bahlakiši yeo e dumeletšwego ya JSE le bahlahlobibagolo go tšwa IRBA ba boledišitšwe. Go utollotšwe gore bahlakiši bao ba kgathago tema ba lekotše boetapele bja maitshwaro bja khamphani, setšo sa maitshwaro, mošomo wa taolo wa komiti ya tlhakišo le go obamela melao le melawana ge go lekolwa ‘boikgafo le boetapele bja taolo’ wa khamphani mola go latelwa mekgwa ya taolo ya boleng. Le ge bakgathatema ba amogela bobedi gore ditekolo tša ‘boikgafo le boetapele bja taolo’ di dirwa nakong ya peakanyo ya pele le thulaganyo ya difaele tša tlhakišo tšeo di thekgago ditekolo tše, ga se gwa ba le bohlatse ka mo difaeleng tša tlhakišo tšeo di thekgago ditekolo tše. Dikutollo tša dinyakišišo di ka thuša difeme tša tlhakišo go akaretša tlhahlo mo mekgweng ya bona ya tlhakišo mo go ditekolo tša ‘boikgafo le boetapele bja taolo’ le go ngwala ditekolo tšeo, gape di ka thuša gape IRBA ka go fa tlhahli le tlhahlo go bahlakiši mo ditekolong tšeo. / Business Management / M. Phil. (Accounting Sciences)

Text in English with summaries and keywords in English, Venda and Sepedi / Fuelwood remains a crucial source of energy among the vast majority of rural households because of its availability and affordability in comparison with most energy alternatives. Approximately 17 million people in South Africa live in communal lands where fuelwood can be harvested easily and freely by households, with 80% of the overall fuel consumed for domestic purposes extracted from burning fuelwood. The rapid-excess trends of fuelwood consumption – aggravated by population growth, agricultural and household settlement expansions – pose utmost challenges for community development. Overharvesting of fuelwood can result in fuelwood scarcity, loss of biodiversity, excessive land clearance and soil erosion. This study evaluated the factors that influence fuelwood consumption in households at the Thulamela Local Municipality. The study utilised mixed research methods, comprising quantitative and qualitative methods. A semi-structured questionnaire consisting of both closed and open-ended questions was used to collect data from the households. The collected data was mainly qualitative data (nominal and categorical data) and the researcher used the frequency menu to summarise the data and cross tabulation menu in the Statistical Package for Social Scientists (SPSS) version 25. For cross tabulation, the researcher used the Chi-square (χ2) test to measure the degree of association between two categorical variables. If the p-value is less than 0.05, there is a significant association between variables – thus, the variables dependent on each other. The study found that socio-economic characteristics such as monthly income, employment status, gender, educational level of the household head, number of employed household members, energy expenditure and type of occupation play a significant role in the factors that influence fuelwood consumption. As a result of these factors, fuelwood energy is still being used as a primary energy source by most households to meet their domestic needs for cooking and water heating – despite most of them being electrified. Additionally, lack of environmental education, the erratic electricity supply and staggering living conditions which drive widespread poverty in rural areas contribute to the extensive fuelwood consumption among households. The study highlighted the recommendations on mitigation measures that can be used to reduce extensive fuelwood consumption. These recommendations include encouraging the use of renewable energy and modern energy technologies such as biogas and solar energy, together with improved cooking stoves to help reduce overexploitation of natural resources and prevent indoor air pollution which is associated with heart disease and immortality. There is also a need to raise environmental awareness. It is through education that people’s perceptions, attitudes and behaviour regarding fuelwood consumption practices can be changed. The promotion of sustainable development through harvest control and afforestation can significantly reduce deforestation, loss of biodiversity, fuelwood scarcity and soil erosion. / Khuni dzi kha ḓi shumiswa sa tshiko tshihulwane tsha mafulufulu kha miṱa minzhi ya mahayani ngauri dzi a wanala na u swikelelea musi dzi tshi vhambedzwa na dziṅwe nḓila dza mafulufulu. Vhathu vha swikaho miḽioni dza 17 Afrika Tshipembe vha dzula mahayani hune vha kona u reḓa khuni hu si na vhuleme nahone nga mahala, ngeno zwivhaswa zwi swikaho 80% zwi shumiswaho miḓini zwi tshi bva kha khuni. Maitele maṅwe a tshihaḓu a kushumiselwe kwa khuni – a tshi ṋaṋiswa na nga nyaluwo ya vhathu, u engedzea ha vhulimi na vhupo ha vhudzulo – zwi ḓisa khaedu kha mveledziso ya tshitshavha. U reḓa khuni lwo kalulaho zwi nga vhanga ṱhahelelo ya khuni, u xelelwa nga mutshatshame wa zwi tshilaho, u ṱangula mavu na mukumbululo wa mavu. Ngudo iyi yo ḓiimisela u ela zwivhumbi zwi ṱuṱuwedzaho u shumiswa ha khuni miḓini ngei kha Masipala Wapo wa Thulamela. Ngudo yo shumisa ngona dza ṱhoḓisiso dzo ṱanganaho dzi re na ngona khwanthethivi na khwaḽithethivi. Mbudzisambekanywa dzo dzudzanywaho dzi re na mbudziso dza phindulo nthihi na dza phindulo ndapfu dzo shumiswa u kuvhanganya data miḓini. Data yo kuvhanganyiwaho kanzhi ndi yo sedzaho ndeme (ya tshivhalo na khethekanyo) ngeno muṱoḓisisi o shumisa menyu wa tshivhalo tsha zwithu u nweledza data na menyu wa thebulu dzi leluwaho kha Statistical Package for Social Scientists (SPSS) vesheni ya vhu 25. U itela thebulu dzi leluwaho, muṱoḓisisi o shumisa ndingo dza Chi-square (χ2) u ela tshikalo tsha nyelelano vhukati ha zwithu zwivhili zwo fhambanaho. Arali ndeme ya p i ṱhukhu kha 0.05, hu na u elana hu hulwane vhukati ha zwithu zwi vhambedzwaho – zwithu izwi zwi dovha zwa ṱalutshedzana. Ṱhoḓisiso yo wana uri zwiṱaluli zwa ikonomi na matshilisano sa mbuelo ya ṅwedzi, tshiimo mushumoni, mbeu, ḽeveḽe ya pfunzo ya ṱhoho ya muḓi, tshivhalo tsha vhathu vha shumaho muṱani, mbadelo dza fulufulu na mushumo une muthu a u shuma zwi na mushumo muhulwane kha zwithu zwi ṱuṱuwedzaho u shumiswa ha khuni. Nga ṅwambo wa zwithu izwi, khuni dzi kha ḓi shumiswa sa tshiko tshihulwane tsha fulufulu kha miḓi minzhi u swikelela ṱhoḓea dzavho dza hayani dza u bika na u wana u dudedza – naho vhunzhi havho vhe kha muḓagasi. Nṱhani ha izwo, u sa vha na pfunzo ya vhupo, nḓisedzo ya muḓagasi ine ya dzula i tshi shanduka na maga a kutshilele a konḓaho ane a vhanga vhushai ho andaho kha vhupo ha mahayani zwi vhanga u shumiseswa ha khuni miḓini. Ngudo dzo sumbedzisa themendelo kha maga a u lulamisa ane a nga shumiswa u fhungudza u shumiseswa ha khuni. Themendelo idzi dzi katela u ṱuṱuwedza tshumiso ya mafulufulu ḽo vusuludzwaho na thekhinoḽodzhi dza fulufulu dza musalauno sa bayogese na fulufulu ḽa masana a ḓuvha, kathihi na zwiṱofu zwa u bika zwo khwiniswaho u thusa u fhungudza u tambiseswa ha zwiko zwa mupo na u thivhela tshikafhadzo ya muya nga ngomu zwine zwa vhanga vhulwadze ha mbilu na dzimpfu. Hu na ṱhoḓea ya u ita mafulo a zwa vhupo. Ndi nga kha pfunzo hune kuvhonele kwa vhathu, kusedzele kwa zwithu na vhuḓifari havho maelana na kushumiselwe kwa khuni zwa nga shandukiswa. U bveledzwa ha mveledziso i sa nyeṱhi nga kha ndango ya khaṋo na u ṱavhiwa ha miri zwi nga fhungudza vhukuma u fhela ha maḓaka, u lozwiwa ha mutshatshame wa zwi tshilaho, u konḓa ha khuni na mukumbululo wa mavu. / Dikgong tša go bešwa di tšwela pele go ba methopo o bohlokwa wa enetši gareng ga bontši bja malapa a dinagamagaeng ka lebaka la ge di hwetšagala le go se ture ga tšona ge di bapetšwa le mekgwa ye mengwe ya enetši. Tekano ye e ka bago batho ba dimilione tše 17 ka Afrika Borwa ba dula mafelong a magaeng fao dikgong di ka kgonago go rengwa gabonolo le ka tokologo ke malapa a, fao e lego gore 80% ya palomoka ya dibešwa tšeo di šomišwago ka gae di hwetšwago go dikgong. Lebelo leo ka lona dikgong di hwetšago ka lona gore di tle di bešwe – leo le mpefatšwago ke go gola ga setšhaba, temo le go oketšega ga madulo a batho – le tliša ditlhohlo tše kgolo tlhabollong ya setšhaba. Go rema dikgong go fetišiša go ka feletša ka go hlaelela ga tšona, tahlegelo ya phedišano ya diphedi tša mehutahuta, go rema mehlare ka fao go fetišišago le kgogolego ya mobu. Dinyakišišo tše di ikemišeditše go sekaseka mabaka ao a huetšago go šomišwa ga dikgong ka malapeng ka Masepaleng wa Selegae wa Thulamela. Dinyakišišo tše di šomišitše mekgwa ya dinyakišišo ye e hlakantšwego, ye e lego wa dinyakišišo tša bontši le wa dinyakišišo tša boleng. Dipotšišonyakišišo tšeo di beakantšwego ka seripa tše di nago le bobedi dipotšišo tša di nago le dikgetho le dipotšišo tšeo di nyakago gore motho a fe maikutlo a gagwe di šomišitšwe go kgoboketša tshedimošo ka malapeng. Tshedimošo ye e kgobokeditšwego e bile kudu tshedimošo ya boleng (ya dipalo le ya go hlophiwa) gomme monyakišiši o šomišitše menyu wa bokgafetšakgafetša go dira kakaretšo ya tshedimošo le go menyu wa go bea dilo ka dintlha ka Sehlopheng sa Dipalopalo sa Bašomi ba tša Mahlale a Leago (SPSS) bešene ya 25. Go bea dilo ka dintlha, monyakišiši o šomišitše teko ya Chi-square (χ2) go ela bogolo bja kamano magareng ga diphapano tše pedi tša magoro. Ge p-value e le ye nnyane go 0.05, go na le kamano ye bohlokwa magareng ga diphapano – ke gore, diphapano di a hlalošana. Dinyakišišo di hweditše gore dipharologantši tša ekonomi ya setšhaba tša go swana le letseno la kgwedi ka kgwedi, maemo a mošomo, bong, maemo a thuto a hlogo ya lapa, palao ya maloko a ka lapeng ao a šomago, tšhomišo ya tšhelete go enetši le mohuta wa mošomo di raloka tema ye bohlokwa ka mabakeng ao a huetšago go šomišwa ga dikgong. Ka lebaka la mabaka a, enetši ya dikgong e sa šomišwa bjalo ka methopo o bohlokwa wa enetši ke malapa a mantši ka nepo ya go fihlelela dinyakwa tša bona tša ka gae tša go apea le go ruthufatša dintlo – go sa kgathale gore bontši bja tšona ke tša mohlagase. Godimo ga fao, tlhokego ya thuto ya mabapi le tikologo, kabo ya mohlagase ye e sa tshepišego le maemo a bophelo ao a hlobaetšago ao a hlohleletšago bohloki ka dinagamagaeng di tsenya letsogo go tšhomišo ya dikgong go fetišiša ka malapeng. Dinyakišišo di hlagiša ditšhišinyo tša mabapi le go fokotša tšhomišo ya dikgong go fetišiša. Ditšhišinyo tše di akaretšwa go hlohleletša tšhomišo ya mohlagase wa go dirišwa leswa le ditheknolotši tša enetši tša sebjalebjale tša go swana le gase ya tlhago le mohlagse wa sola, gotee le ditofo tša go apea tšeo di kaonafaditšwego ka nepo ya go fokotša go šomiša kudu methopo ya tlhago le go thibela tšhilafatšo ya moya ya ka dintlong e lego seo se amantšhwago le bolwetši bja pelo le mahu. Gape go na le tlhokego ya go tliša temošo ya tša tikologo. Ke ka go diriša thuto fao e lego gore maikutlo a batho, ditebelelo le maitshwaro a bona mabapi le ditiro tša tšhomišo ya dikgong a tlago fetošwa. Tšwetšopele ya tlhabollo ya go ya go iule ka taolo ya go rema dikgong le go bjala mehlare fao go ka fokotšago go rengwa ga mehlare, tahlegelo ya mehutahuta ya diphedi, tlhaelelo ya dikgong le kgogolego ya mobu. / Environmental Sciences / M. Sc. (Environment Management)

The researcher investigated the management of multi-grade teaching for optimal learning in Gauteng West primary schools. Ten participants, including school principals, heads of departments and educators participated in individual and focus group interviews and in observation of multi-grade classroom contexts. Findings revealed that educators involved in multi-grade teaching feel overwhelmed by challenging work conditions pertaining to large learner numbers and a lack of adequate didactical resources. This is exacerbated by a lack of professional development by means of tailor-made training for multi-grade teaching and the presumption that educators teaching such classes must merely change the monograde teaching format of the curriculum themselves for applicable implementation in a multi-grade teaching context. This leaves educators socially, emotionally and professionally isolated. Recommendations include the involvement of seasoned educators with expert knowledge and experience of multi-grade teaching to present training sessions constituting advice and support to inexperienced educators involved in said teaching. / Die navorser het die bestuur van meergraadonderrig by laerskole in Wes-Gauteng vir optimale leer ondersoek. Afgesien van individuele en fokusgroeponderhoude met skoolhoofde, departementshoofde en opvoeders, is waarneming in meergraadklaskamers gedoen. Volgens die bevindings bemoeilik groot klasse en ʼn gebrek aan didaktiese hulpmiddels meergraadopvoeders se taak. Meergraadopvoeders voel hulle geensins opgewasse teen hierdie werksomstandighede nie. ʼn Gebrek aan opleiding in meergraadonderrig en die veronderstelling dat opvoeders die eengraadformaat van die kurrikulum in ʼn meergraadformaat kan omskakel, vererger sake. Opvoeders is van mening dat hulle maatskaplik, emosioneel en professioneel in die steek gelaat word. Daar word aanbeveel dat gesoute opvoeders met kennis van en ervaring in meergraadonderrig onervare opvoeders oplei en adviseer. / Monyakisisi o dirile dinyakisiso ka ga go ruta dikereiti tse fapanego go fihlelela bokgoni le tsebo tikologong ya go thekga dinyakwa tsa baithuti dikolong tsa phoraemari go la Gauteng Bodikela. Batseakarolo ba lesome, go akaretswa dihlogo tsa dikolo, dihlogo tsa dikgoro le barutisi ba tseere karolo ditherisanong ka botee le dihlopha tseo di nepisitswego gape le temogo dikemong tsa diphaposi tsa dikereiti tse di fapanego. Dikhwetso di utollotse gore barutisi bao ba rutago dikereiti tse fapanego ba imelwa ke maemo a modiro wo o nyakago gore ba ntshe bokgoni bja bona ka moka ka lebaka la dipalo tse ntsi tsa baithuti le tlhokego ya dithusi tsa thuto tse di lekanego. Se se thatafiswa ke tlhokego ya tlhabollo ya profesene ye ka go fa tlhahlo yeo e lebanego ya go ruta dikreiti tse fapanego le kgopolo ya go re barutisi bao ba rutago ba swanela go no fetola popego ya lenaneothuto la kereiti e tee ka bobona go re ba le dirise kemong ya go ruta dikereiti tse fapanego. Se se dira gore barutisi ba ikhwetse ba se na kgokagano le setshaba leagong, ba hloka bao ba ka llelago go bona le go se be le bao ba nago le kgahlego go profesene ya bona. Ditshisinyo di akaretsa go ba gona ga barutisi bao e lego kgale ba ruta ba nago le maitemogelo le botsebi go ruta dikereiti tse fapanego go hlagisa dipaka tsa tlhahlo tseo di fago maele le thuso go barutisi bao ba se nago maitemogelo. / Educational Management and Leadership / M. Ed. (Education Management)