The relationship between psychological capital and employee well-being among primary school teachers
- Authors: Dingaan, Stellin Auburn
- Date: 2017
- Subjects: Work -- Psychological aspects , Employees -- Mental health Teachers -- Psychological aspects Psychology, Industrial
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/14278 , vital:27512
- Description: This treatise examined the relationship between psychological capital (PsyCap) and employee well-being (EWB) and its sub-dimensions among primary school teachers. Self-efficacy, hope, resilience and optimism were examined as sub-dimensions of PsyCap. Positive and negative affect were used as dimensions of EWB. A sample (n = 104) was drawn from primary school teachers employed by the Western Cape Education Department (WCED) - West Coast District (WCD). Convenience sampling was used in a cross-sectional design. A composite questionnaire was used to collect data. Statistical Package for Social Science (SPSS) Version 23 was used to analyse data. Cronbach’s coefficient alphas for all variables were above 0.60 except for the optimism variable (0.47). Results indicated a significant moderate relationship between PsyCap and EWB (r = 0.56, p<0.01). Limitations of the study included: common method variance may affect results due to the use of self-report measures and results cannot be generalised to other settings. Future studies could focus on the factors influencing the significant difference between age and self-efficacy among primary school teachers in South Africa.
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- Date Issued: 2017
The relevance of integrated reporting for companies to attract investors within the construction sector in the KZN region
- Authors: Ebrahim, Shanaaz
- Date: 2017
- Subjects: Financial statements Investments , Construction industry -- Finance Corporations -- Accounting
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/15545 , vital:28268
- Description: Since the global financial crisis of 2008, attracting investment in a public company has not been a simple task (Krzus, 2011). Public trust in organisations was lost as a result of the crisis, owing to the lingering economic uncertainties that prevailed (Krzus, 2011). Through the full disclosure of all aspects that affect the operations of an entity, investors will be assisted in making an informed decision prior to making an investment in a publicly traded company (Singh, Wei, & Kaur, 2012). Integrated reporting provides investors with the necessary details, by making full disclosure of all aspects that affect the operations of an entity, including both financial and non-financial information, in a single report. Such information will enable investors to make a more informed assessment of the future prospects of the organisation in which they intend to invest (Singh et al., 2012). The purpose of this research effort, therefore, was to determine the relevance of integrated reporting to professional investors when making investment decisions, focusing specifically on JSE-listed construction companies. Grounded theory was used as a research design method. Grounded theory summarises data collected from empirical sources into categories. The data collected were based on the subjective perceptions of the participants in response to investigative interview questions. The researcher focused on a single context, namely an investment made by professional investors in JSE-listed construction companies within the Durban metropolitan in KZN. Non-probability, purposive sampling was used as the findings were not generalised to the entire population but were limited to the opinions and perceptions of professional investors in the Durban metropolitan area. The research effort resulted in valuable insight into how integrated reporting can be a useful decision-making tool for professional investors when undertaking investment in listed construction companies, in an attempt to attract investment in the sector. The researcher experienced a lack of responses from professional investors within the industry who were contacted for interviews. This lack of response could be considered to be a limitation in validating the outcome of the study. “Investors and integrated reporting” was identified as a theme that is material to the current state and potential future development of integrated reporting. Accordingly, this theme was used as a basis for this research effort that will enhance companies’ awareness of the benefits of compiling integrated reports as a tool to attract investors. This will assist in obtaining finance that can be used to develop and grow organisations.
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- Date Issued: 2017
The role of transport infrastructure in attracting foreign direct investment in South Africa
- Authors: Mjacu, Lwando
- Date: 2017
- Subjects: Transportation Investments, Foreign -- South Africa Infrastructure (Economics) -- Government policy
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10353/8609 , vital:33181
- Description: This study examined the role of transport infrastructure in attracting foreign direct investment in South Africa. The study used quarterly time series data for the period of 1994 to 2014. The Johansen cointegration and Vector Error Correction Model (VECM) were used to determine the impact of transport infrastructure on foreign direct investment in South Africa. The explanatory variables in this study were market size, transport infrastructure, labour cost, exchange rate and corporate tax. Results from this study showed that market size, transport infrastructure and corporate tax have a positive and significant impact on foreign direct investment, while exchange rate is positive but insignificant, and labour cost has a negative and insignificant impact on foreign direct investment in South Africa. The policy recommendation that comes from this study is that efforts should be made to improve the standard of transport infrastructure in order to enhance and attract more of foreign direct investment. The government should follow policies that will attract foreign direct investment.
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- Date Issued: 2017
The South African tax implications of ceasing to be resident
- Authors: Walker, Anthony Howard
- Date: 2017
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5555 , vital:20941
- Description: In the context of rapid globalisation, skilled South African employees and professionals are often attracted overseas to take up new work opportunities in foreign countries. This may cause these individuals no longer to be “ordinarily resident” in South Africa. At the same time, changes in modes of travel, information and communication channels could result in companies and trusts no longer being considered to be tax resident in South Africa, if the place of effective management for these entities is moved to a foreign country and a double taxation agreement between South Africa and that foreign country deems these entities to be exclusively resident in the foreign country. The objective of this thesis was to analyse the tax implications that could arise when a resident natural person, trust or company ceases to be a resident or when a Controlled Foreign Company (CFC) ceases to be a CFC. A detailed analysis of the “exit charge” in section 9H of the Income Tax Act was undertaken to understand its normal tax implications when a natural person, trust or company ceases to be a resident or a CFC ceases to be a CFC. This included an analysis of how a natural person, trust or company ceases to be resident or how a CFC ceases to be a CFC. It was found that certain normal tax principles consistently apply to when a natural person, trust or company ceases to be resident or a CFC ceases to be a CFC. At the same time, certain unique normal tax implications arise for trusts and CFCs since they are impacted by the special tax rules that apply to these entities. Furthermore in the case of a trust, a judicial precedent has established that the “exit charge” remains and is taxable in the trust. For CFCs, there is uncertainty as to whether the “exit charge” could arise when a shareholder ceases to be resident, which results in residents no longer holding more than 50% of the total participation or voting rights in that foreign company.
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- Date Issued: 2017
The taxation of illegal income in South Africa: the basis on which proceeds from a unilateral taking should be taxed
- Authors: Nyakanyanga, Kudzai Talent
- Date: 2017
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5960 , vital:21002
- Description: In South Africa, income tax is levied in terms of the Income Tax Act, 58 of 1962, and the calculation of a taxpayer’s taxable income and ultimately the tax liability commences with considering what constitutes the taxpayer’s gross income. In terms of the definition of “gross income” a person can be taxed either on receipts or accruals. The definition makes no reference, however, to the legality of receipts or accruals. The main issue addressed in this thesis is the interpretation of the term “receipt” in relation to the proceeds from a unilateral taking (theft) and whether the concept of a receipt in relation to theft should be interpreted using the subjective approach used in MP Finance Group CC (In Liquidation) v C:SARS, or the objective approach. An interpretative research approach was used to provide clarity on the matter. The documentary data used for the research consists of South African tax legislation, case law, textbooks and journal articles. The thesis also analysed SARS’ view in Interpretation Note 80 that MP Finance Group CC (In Liquidation) v C:SARS is authority for a unilateral taking being a receipt, and the correctness of this viewpoint. A brief comparative analysis was done of the basis on which illegal income flowing from a unilateral taking is taxed in Australia, New Zealand and America. These countries have legislative provisions that specifically deal with how the proceeds from theft in the hands of a thief should be treated for tax purposes. The thesis concludes that, although the court in MP Finance Group CC (In Liquidation) v C:SARS shed some light on the issue of the taxability of income from illegal activities, the basis on which proceeds from theft may be taxed, as opposed to the basis on which proceeds from other illegal activities like fraud are taxed, remains a grey area in our law. The thesis recommends the introduction of a legislative provision in order to provide a more unified, consistent and effective approach when taxing all illegal income.
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- Date Issued: 2017
The use of strategy tools in the non-profit sector
- Authors: Mawila, Melba Hlulani
- Date: 2017
- Subjects: Nonprofit organizations -- South Africa -- Management Strategic planning , Social entrepreneurship
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/45453 , vital:38618
- Description: This study undertook to explore the use of strategy tools in the NPO sector and also to determine if there are any differences in the use of tools between social enterprises and traditional NPOs. This was achieved by a Qualitative research methodology, where semi-structured interviews were subsequently conducted to answer the set research questions. The findings of the study indicated that NPOs use a combination of conceptual, material and other strategy tools during their strategizing activities. The findings also suggest that strategy practitioners use strategy tools eclectically by adapting them for their specific context. Lastly, the findings revealed that there are no significant differences in the use of strategy tools between social enterprises and traditional NPOs. The level and pace of change in the business environment has been steadily increasing during the past decades. However, the collapse of the financial markets in 2008/2009 intensified the impact of this change for many organisations. Change impacts organisations in a number of ways. The impact is, amongst others, mostly felt by Non-profit organisations (NPOs). Unlike for-profit organisations, NPOs rely heavily on external funders to fulfil their mission and sustain their organisations. On the other hand, organisations now have to reduce their corporate social responsibility budgets, international funders and governments have to re-direct their funds and individual funders have to tighten their belts.
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- Date Issued: 2017