PhD (Xitsonga) / MER Mathivha Centre for African Languages, Arts and Culture / Ku va tiko ra Afrika-Dzonga ri simekile mfumo wa xidemokirasi hi 1994 swi vile mhaka yo saseka na ku va ndzhuti wa Vantima wu vuyiseriwa evutshan’wini bya wona. Mfumo wa xidimokirasi wu katsa na timhaka ta ndzingano wa tindzimi. Ndzavisiso lowu wu kanerile timfanelo ta tindzimi ni matimba ya tindzimi tin’wana hi ku langutisa ndhawu ya Xitsonga exikarhi ka tindziminyingi ta Afrika-Dzonga. Ndzavisiso lowu wu tirhisile maendlelo ya nongonoko wa swivutiso ku hlengeleta mahungu ya nkoka. Lawa i maendlelo ya swivutiso yo tsala kunene. Hi maendlelo lawa machudeni yo ringana makumembirhi lawa ya endlaka lembe ro hetelela ra Xitsonga na lama endlaka masitasi ya Xitsonga eyunivhesiti yin’we eAfrika-Dzonga va nyikiwile maphepha ya swivutiso kutani va hlamula hi ku tsala. Mulavisisi u kotile ku kuma mahungu eka machudeni mayelana na mavonelo ya vona ya ndhawu ya Xitsonga exikarhi ka tindziminyingi ta Afrika-Dzonga. Eka ndzavisiso lowu maendlelo ya nkoka na wona ma tirhisiwile. Wonaya tirhisiwile ku kombisa mavonelo ya vatekaxiave hi ku ya tlhantlha na ku ya hlamusela hi ku enta.Maendlelo ya nxopaxopo wa switsariwa ya tirhisiwile. Hi maendlelo lawa mulavisisi u anamisile miehleketo ya yena hi ku hlaya tibuku, tipholisi na milawu leyi khumbaka timhaka ta ririmi. Ndzavisiso lowu wu tirhisile thiyori ya ‘the universality and relativity of human rights, leyi yi boxaka leswaku timfanelo ta munhu hi leti munhu a nga na tona hikuva munhu i munhu. Hi ku kongomisa, timfanelo ta munhu i masungusungu ya vumunhu. Ndzavisiso lowu i wa nkoka hikuva wu ta endla leswaku vavulavuri va tindzimi leti nga na matimba lamatsongo va tiva timfanelo ta vona.Tlhandlakambirhi, vavulavuri va tindzimi leti nga na matimba lamatsongo na vona va ta titwa leswaku ririmi ra vona i ra nkoka exikarhi ka tiko ra tindziminyingi. Hi nga dlayiseta hi ku vula leswaku vavulavuri va Xitsonga hi ku kongomisa eka ndzavisiso lowu, va ta kota ku swi vona leswaku na vona va na lunghelo mayelana na vukorhokeri na nhluvukiso wa ririmi ra vona. / NRF

Abstracts in English, Xhosa and Afrikaans / The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued. / Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC. / Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ʼn uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ʼn alternatief vir en as ʼn proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ʼn Raamwerk word aanbeveel wat as ʼn grondslag kan dien vir die implementering van ABK. / College of Accounting Sciences / M. Phil. (Accounting Sciences)

Abstract in English, Venda and Tsonga / Released prisoners in Kenya have a 75% likelihood of committing another crime and a 50% probability of going to jail two years after their discharge from prison custody. From the trend of recidivism in Kenya, there are a staggeringly high number of offenders being incarcerated and eventually released back to the community, and the high risk of re-arrest and reincarceration is a concern for policymakers, criminologists and correctional managers. This study examined the influence of offender characteristics, offender reintegration and community perception and attitude regarding recidivism in Kakamega County, Kenya. The study adopted a survey research design. Findings reveal a statistically significant relationship between offender characteristics and recidivism. In addition, offender reintegration and community perception and attitude towards offenders greatly influence recidivism. From the study, it is recommended that the government provide correctional officers with the required resources to use the actuarial risk assessment model. The model is applied to the released offenders to predict the future probability of recidivism. In addition, it is recommended that the government and the various correctional stakeholders come up with an integrated approach that specifically targets successful re-entry of offenders upon release from prison. Finally, it is recommended that the government develop programmes targeting awareness of the community members to desist from stigmatising ex-offenders. / Vhafariwa vho vhofhololwaho ngei Kenya vha na khonadzeo ya 75% ya u ita vhuṅwe vhutshinyi na 50% ya khonadzeo ya u ya dzhele miṅwaha mivhili nga murahu ha u bva tshiṱokisini. U bva kha nzulele ya u tshinya fhafhu ngei Kenya, hu na u mangadza huhulwane ha tshivhalo tshi re nṱha tsha vhatshinyi vha re dzhele vhane vha fhedzisela vho vhofhololelwa murahu kha tshitshavha, khohakhombo khulwane ya u dovha u farwa hafhu na u valelwa hafhu dzhele zwi vhilaedzisa vhabveledzi vha mbekanyamaitele, vhaḓivhi vha zwa vhutshinyi na vhalanguli vha vhululamisi. Ngudo i ṱola ṱhuṱhuwedzo ya zwiṱaluli zwa mutshinyi, mbuedzedzo ya mutshinyi na zwine tshitshavha tsha mudzhiisa zwone na vhuvha zwi tshi ya kha u tshinya hafhu kha Dzingu ḽa Kakamega, Kenya. Ngudo yo shumisa tsedzuluso ya pulane yo dzudzanywaho ya ṱhoḓisiso. Mawanwa o dzumbulula tshivhalo tsha vhushaka ha ndeme vhukati ha zwiṱaluli zwa mutshinyi na u tshinya hafhu. U ḓadzisa khazwenezwo, mbuedzedzo y mutshinyi na zwine tshitshavha tsha mudzhiisa zwone na vhuvha zwi tshi ya kha vhatshinyi zwi ṱuṱuwedza nga huhulu u tshinya hafhu. U bva kha ngudo, hu themendelwa uri muvhuso u ṋetshedze vhaofisiri vha ndulamiso zwiko zwine zwa ṱoḓea u shumisa tshiedziso tsha u ṱola khohakhombo tsha vhukuma. Tshiedziso tshi shumiswa u vhofholola vhafariwa u humbulela khonadzeo ya vhumatshelo ya u tshinyahafhu. U ḓadzisa kha zwenezwo, hu themendelwa uri muvhuso na vhadzhiamukovhe vho fhambanaho vha vhululamisi vha ḓe na kuitele kwo ṱanganelaho kwo livhiswaho tshoṱhe kha u dzhena hafhu ha vhatshinyi musi vha tshi tou bva dzhele. Tsha u fhedzisela, hu themendelwa uri muvhuso u bveledzise mbekanyamushumo dzo livhiswaho kha u tsivhudza miraḓo ya tshitshavha u sa i sa phanḓa na u fara vhatshinyi vha kale nga nḓila i si yavhuḓi. / Vakhotsiwa lava tshunxiwaka eKenya va na 75% wa ntolovelo wa leswo va nga endla vugevenga byin’wana na 50% ta nkoteko wa ku ya ejele nakambe endzhaku ka ku tshunxiwa ka vona ejele. Kusuka eka ntolovelo wa ku vuyelela ku endla vugevenga nakambe eKenya, ku na nhlayo ya le henhla hindlela yo hlamarisa ya vaonhi lava va nga eku pfaleriweni ekhotsweni naswona endzhaku ka swona va tshunxiwa ku vuyela eka tindhawu ta vaaki, naswona ku na nxungeto wa le henhla wa ku khomiwa nakambe na ku pfaleriwa ekhotsweni nakambe hi vuntshwa, leswi i xivileriso eka vaendlatipholisi, vativi hi swa vugevenga na vafambisi va makhotso. Ndzavisisadyondzo lowu wu kambele nhlohlotelo wa swihlawulekisi swa vaonhi, ku hlanganisa nakambe vaonhi na vanhu eka tindhawu ta vaakandhawu na mavonelo na maehleketelo ya vaakandhawu hi mayelana na ku vuyelela ka swigevenga ku endla vugevenga eka Xifundza xa Kakamega, eKenya. Ndzavisisadyondzo lowu wu tirhise dizayini ya ndzavisiso wa mbalango ku nga survey research design. Leswi kumiweke swi paluxe vuxaka bya le henhla hindlela ya tinhlayonhlayo exikarhi ka swihlawulekisi swa vaonhi na vuyelelo bya ku endla vugevenga nakambe. Na le henhla ka sweswo, ku hlanganisa hi vuntshwa vaonhi na vaakandhawu nakambe hi vuntshwa na mavonelo na maehleketelo ya vaakandhawu eka vaonhi swi hlohlotela swinene vuyelelo bya ku endla vugevenga nakambe. Kusuka eka ndzavisisadyondzo, ku bumabumeriwa leswaku mfumo wu nyika vaofisiri va makhotso swipfuno leswi lavekaka ku tirhisa modlolo wa nhlahluvo wa nxungeto wa xiakichuwari ku nga actuarial risk assessment model. Modlolo lowu wu tirhisiwa eka vaonhi lava tshunxiweke ku vhumba nkoteko wa nkarhi lowu taka wa vuyelelo bya vugevenga nakambe. Ku tlhela nakambe ku bumabumeriwa leswaku mfumo na vakhomaxiave va makhotso vo hambanahambana va va na endlelo leri hlanganisiweke leri kongomisiwaka ngopfungopfu ku humeleka kahle ka ku vuyela ka vaonhi eka tindhawu ta vaaki loko vaonhi va tshunxiwa ekhotsweni. Xo hetelela, ku bumabumeriwa leswaku mfumo wu endla minongonoko leyi kongomisiweke eka vulemukisi bya vaakandhawu leswaku va tshika ku nyenyemuka khale ka vaonhi lava a va khotsiwile. / Corrections Management / Ph. D. (Criminal Justice)

Abstract in English, Tsonga and Zulu / Mitlumbo ya mifambafambo ya le magondzweni i xin’wana xa miringeto (risks) yo biha ku tlula hinkwayo ya swifambo swa le gondzweni emisaveni hinkwayo, leswi yimelaka xiphiqo lexikulu xa swohanyaswin’we-ikhonomi ngopfu-ngopfu eka matiko lama ya ha hluvukaka tanihi Afrika-Dzonga. Ku va ku nyikiwa masungulo yo tiya ya xiikhonomi eka swiboho swa mbekiso ku tirhana na ntlhontlho lowu, i swa nkoka swinene ku hlela ndhurho wa mitlumbo leyi. Mipimanyeto leyi yi tirha tanihi nxopaxopo wa swinghenisiwa swa mbuyelo wa ndhurheriwo ku endlela ku kuma mphakelo wa switirhisiwa wo tirha kahle eka ku nghenelela eka ku tirhana na mitlhontlho leyi vangiwaka hi mitlumbano ya le magondzweni. Tiko ra Afrika-Dzonga a ri nga ri ku pfuxeteni ka mahungu ya mipimanyeto ya midurho ya mitlumbano ya le magondzweni nkarhi na nkarhi, naswona leyi a yi endliwa a yi tirhisa maendlelo lamo soriwa ngopfu yo languta nkoka wa vanhu (human capital). Hikwalaho, mipimanyeto leyi nga kona a yi nga ta va leyi tshembekaka eka ku kunguhata na ku pimaniseka na mipimanyeto ya matiko man’wana. Hi le ka ku landzelela vundzhaku lebyi laha dyondzo leyi yi nga tumbuluka na ku kombisa matirhiselo ya rimba ra ntirho wo katsa (hybrid) ku kambela ndhurho wa mitlumbo ya swifambo swa le magondzweni eAfrika-Dzonga. Rimba leri ri tirhisa endlelo ro kongomisa eka nkoka wa vanhu na ku pfumela ku hakela (willingness-to-pay), eka dyondzo yi ri yin’we. Mipimanyeto ya midurho ya nkoka wa vanhu ya laveka ku va yi pfuna eka ku kunguhata leswaku yi tlakusa swinenenene swihumesiwa swa rixaka, loko hala tlhelo mipimanyeto yo pfumela ku hakela yona yi ri yona yi fanelaka swinene eka ku pfuneta minghenelelo yo tlakusa nhlayiseko wa vanhu hi ku hunguta ku vaviseka na ku fa. Endlelo ro pfumela ku hakela ri tirhisa maendlelo ya swo ka swi nga ri swa makete (contingent valuation) na ya maendlelo yo langa (preference). Khwexinere yo valanga leyi a yi ri na maendlelo yo ka ya nga ri ya swa makete na swilangiwa leswi a swi boxiwile, yi tirhisiwile hi magoza mambirhi ku sampula vaanguri va 273 eka ntirho wa swo tleketla. Eka mhaka ya endlelo ro kongomisa eka nkoka wa vanhu, mipimanyeto ya ndhurho eka xiviko xa 2016 xa Cost of Crashes in South Africa yi hundzuluxiwile hi ku katsa inifulexini, ku tirhisiwa mpimo wa 2017 wa 5.3% ku kuma mipimanyeto ya ndhurho ya 2017. Dyondzo leyi yi paluxile leswaku endlelo ro kongomisa eka nkoka wa vanhu ri kayiveta ku vona ndhurho wa mitlumbo ya le magondzweni. Dyondzo leyi yi hoxa xandla eka ntsengo wa vutivi hi ku tirhisa endlelo ro languta nkoka wa vanhu na endlelo ro pfumela ku hakela eka dyondzo yi ri yin’we ku kombisa ntirhiseko wa endlelo leri ra nkatso (hybrid)/nhlanganiso eka xiyimo xa Afrika-Dzonga. Ndzavisiso wa nkarhi lowu taka wu fanele ku engeta dyondzo leyi hi sampulu leyi humaka eka swifundzakulu hinkwaswo swa nkaye swa Afrika-Dzonga, leswaku mipimanyeto ya ndhurho yi yimela vanhu va tiko hinkwaro. / Road traffic crashes are one of the worst risks of road mobility worldwide, representing a huge socio-economic problem particularly in developing countries such as South Africa. In order to provide a sound economic basis for investment decisions to address this challenge, it is critical to assess the cost of these crashes. These estimates serve cost-benefit analysis inputs to facilitate a more efficient resources allocation for interventions to address the challenge posed by road crashes. South Africa has not been updating crash cost estimates on a regular basis, and those that were conducted used the much criticised human capital approach. Therefore, the available estimates could not be relied upon for planning purposes and comparison with the estimates of other countries. It is against this background that this study developed and illustrated the application of a hybrid framework for assessing the cost of road traffic crashes in South Africa. The framework uses the human capital approach and the willingness-to-pay approach in one study. Human capital approach cost estimates are needed to inform planning to maximize the national output, while the willingness-to-pay estimates are more suitable when the main concern is to inform interventions to increase social welfare by reducing injuries and fatalities. The willingness-to-pay approach uses the contingent valuation and the stated preference methods. A survey questionnaire with contingent valuation and stated preference questions was administered in two phases to a sample of 273 respondents within the transport industry. For the human capital approach, the cost estimates in the 2016 Cost of Crashes in South Africa report were adjusted for inflation using the 2017 rate of 5.3% to obtain 2017 cost estimates. This study revealed that the human capital approach underestimates the cost of road crashes. The study contributes to the body of knowledge by using the human capital approach and the willingness-to-pay approach in one study to illustrate the applicability of this hybrid/ combination within the South African context. Future research needs to replicate this study on a sample drawn from all nine provinces of South Africa, so that the cost estimates are representative of the country’s population. / Ukuphazamiseka komgwaqo kungenye yezingozi ezimbi kakhulu zokuhamba komgwaqo emhlabeni jikelele, ezimele inkinga enkulu yenhlalo nezomnotho ikakhulukazi emazweni asathuthuka njengeNingizimu Afrika. Ukuze unikeze isisekelo sezomnotho esizwakalayo ezinqumeni zokutshala izimali ukubhekana nale nselele, kubalulekile ukuhlola izindleko zalezi zingozi. Lezi zilinganiso zisebenza njengeziphakamiso zokuhlaziywa kwezindleko zokuhlomula ukuze kube lula ukunikezwa kwezinsiza ezenzelwe ukuxazulula inselele ebangelwa ukuphazamiseka komgwaqo. INingizimu Afrika ayizange ibuyekeze ukulinganisa izindleko zezingozi njalo, futhi lezo ezenziwa zisebenzise indlela enkulu yokugxeka ukusebenzisa abantu. Ngakho-ke, izilinganiso ezitholakalayo azikwazanga ukuthenjelwa kuzona ngezinjongo zokuhlela nokuqhathaniswa nezilinganiso zamanye amazwe. Lokhu kuphikisana nalesi sigaba ukuthi lolu cwaningo lusungulwe futhi luboniswe ukusetshenziswa kohlaka oluxubile lokuhlola izindleko zokuphazamiseka komgwaqo eNingizimu Afrika. Uhlaka lusebenzisa indlela yokusebenzisa abantu kanye nendlela yokuzimisela-ukukhokha ocwaningweni olulodwa. Ukulinganiselwa kwezindleko zokusebenzisa abantu kuyadingeka ukuze kwaziswe ukuhlela ukwandisa umkhiqizo kazwelonke, kanti ukulinganiselwa kokuzimisela-ukukhokhela kukulungele kakhulu ukwazisa ukungenelela ukwandisa inhlalakahle yomphakathi ngokunciphisa ukulimala nokubulawa kwabantu. Indlela yokuzimisela-ukukhokha isebenzisa ukuhlaziywa kwesilinganiso kanye nezindlela okukhethwa ngazo. Imibuzo yokuhlola ngokuhlaziywa kwesilinganiso kanye nemibuzo ekhethwe ngayo yenziwa ngezigaba ezimbili embonakalisweni yabaphendulile abangama-273 embonini yezokuthutha. Ngokwendlela yokusebenzisa abantu, izindleko ezilinganiselwa ku-2016 Izindleko Zokushayisana eNingizimu Afrika kubikwa ukuthi zalungiselwa ukwenyuka kwamandla emali, kusetshenziswa isilinganiso sango-2017 esingu-5.3% ukuthola izindleko zango-2017. Lolu cwaningo luveze ukuthi indlela yokusebenzisa abantu ithatha kancane izindleko zokuphazamiseka komgwaqo. Ucwaningo lunomthelela emzimbeni wolwazi ngokusebenzisa indlela yokusebenzisa abantu kanye nendlela yokuzimisela-ukukhokha ocwaningweni olulodwa ukukhombisa ukufaneleka kwalesi sivumelwano / inhlanganisela ngaphakathi komongo waseNingizimu Afrika. Ucwaningo lwesikhathi esizayo ludinga ukuphindaphinda lolu cwaningo embonakalisweni othathwe kuzo zonke izifundazwe eziyisishiyagalolunye zaseNingizimu Afrika, ukuze ukulinganiswa kwezindleko kummele abantu bezwe / Business Management / D. Phil. (Management Studies)