Assessment of Pitman Model Capabilities in Modelling Surface Water-Groundwater Interactions in the Lake Sibaya Catchment, South Africa
- Authors: Ramatsabana, Phatsimo Pearl
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/424188 , vital:72131
- Description: Difficulties arising from data scarcity, input data error or uncertainty, heterogeneous environments, lack of process understanding, and model structural uncertainty frequently constrain hydrological assessments of South African catchments. This research aimed to assess the usefulness of a “simpler” conceptual model for the conjunctive management of surface water and groundwater. The idea is that, to leverage the limited available data and information, a compromise between model complexity and data availability is required, which improves the use of models to produce reliable hydrological systems assessments. The research methodology focused on catchment-scale lake-groundwater dynamics to explore the limits of the groundwater components of the modified Pitman model (Hughes, 2004) in this type of environment, thus, determining the potential for using this model for integrated water assessments in South Africa. The Pitman model (Pitman, 1973; Hughes, 2013) is one of the most widely accepted models regarding surface water hydrology in South Africa; however, the newly incorporated groundwater components (Hughes, 2004) have not been applied as extensively as the surface water components. There remains uncertainty regarding their capability to adequately simulate groundwater processes and accurately represent surface and groundwater interactions in some environments. The model was assessed based on how well simulated water balance variables accurately reflected available evidence and expected catchment response (objective 1). Secondly, the research identified and addressed uncertainties as regards the structure and application of the model’s groundwater interaction components (objective 2). The model was set up for the Lake Sibaya catchment, which is a predominantly groundwater-driven system and, thus, provides an important opportunity to interrogate different aspects of uncertainty in both the conceptualizing and quantifying interaction processes. The study’s overall conclusion is that the model performed satisfactorily as it was able to simulate the lake’s water balance correctly enough such that the influences of dominating components were sensibly reflected in variations in streamflow and lake volumes. The following key findings were noted; (i) the lake volume shows a continuous decline, (ii) the lake volume decreased with increasing development (forestry and abstractions) in the lake catchment, (iii) there is significant rainfall uncertainty in the study area and the model showed high sensitivity to rainfall differences, (iv) robust conceptual knowledge of local catchment conditions was valuable for reducing some of the data related uncertainty in the study area and for producing realistic model simulations, (v) the Pitman model (Hughes, 2013) updated GW components can provide a valuable tool for modelling integrated hydrological processes; nevertheless, when applying the model to specific environments, implicit approaches may be necessary to account for processes that are not fully represented in the model. , Thesis (MSc) -- Faculty of Science, Institute for Water Research, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Ramatsabana, Phatsimo Pearl
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/424188 , vital:72131
- Description: Difficulties arising from data scarcity, input data error or uncertainty, heterogeneous environments, lack of process understanding, and model structural uncertainty frequently constrain hydrological assessments of South African catchments. This research aimed to assess the usefulness of a “simpler” conceptual model for the conjunctive management of surface water and groundwater. The idea is that, to leverage the limited available data and information, a compromise between model complexity and data availability is required, which improves the use of models to produce reliable hydrological systems assessments. The research methodology focused on catchment-scale lake-groundwater dynamics to explore the limits of the groundwater components of the modified Pitman model (Hughes, 2004) in this type of environment, thus, determining the potential for using this model for integrated water assessments in South Africa. The Pitman model (Pitman, 1973; Hughes, 2013) is one of the most widely accepted models regarding surface water hydrology in South Africa; however, the newly incorporated groundwater components (Hughes, 2004) have not been applied as extensively as the surface water components. There remains uncertainty regarding their capability to adequately simulate groundwater processes and accurately represent surface and groundwater interactions in some environments. The model was assessed based on how well simulated water balance variables accurately reflected available evidence and expected catchment response (objective 1). Secondly, the research identified and addressed uncertainties as regards the structure and application of the model’s groundwater interaction components (objective 2). The model was set up for the Lake Sibaya catchment, which is a predominantly groundwater-driven system and, thus, provides an important opportunity to interrogate different aspects of uncertainty in both the conceptualizing and quantifying interaction processes. The study’s overall conclusion is that the model performed satisfactorily as it was able to simulate the lake’s water balance correctly enough such that the influences of dominating components were sensibly reflected in variations in streamflow and lake volumes. The following key findings were noted; (i) the lake volume shows a continuous decline, (ii) the lake volume decreased with increasing development (forestry and abstractions) in the lake catchment, (iii) there is significant rainfall uncertainty in the study area and the model showed high sensitivity to rainfall differences, (iv) robust conceptual knowledge of local catchment conditions was valuable for reducing some of the data related uncertainty in the study area and for producing realistic model simulations, (v) the Pitman model (Hughes, 2013) updated GW components can provide a valuable tool for modelling integrated hydrological processes; nevertheless, when applying the model to specific environments, implicit approaches may be necessary to account for processes that are not fully represented in the model. , Thesis (MSc) -- Faculty of Science, Institute for Water Research, 2023
- Full Text:
- Date Issued: 2023-10-13
Just stories?: Epistemic (in)justice and everyday resistance in the digital stories of family literacy practices by Grade 1-5 workers at a South African University
- Authors: Viedge, Jane Margaret
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/432308 , vital:72860
- Description: This thesis sets out to establish in what ways digital storytelling (DST) revealed instances of epistemic (in)justices inherent in the family literacy intervention experiences of four Black, working-class parents employed at a South African University1. Additionally, it explores how DST might be used by the participants (self-labelled the Storytelling Family Literacy - SFL Advocates) to correct any harm done. The context for the research is based on the deep-rooted harms of Bantu education in which Black South Africans were denied equal access to resources such as literacy practices. I investigated these aims by using the theories of DST, Communication for Social Change (C4SC) and epistemic (in)justice. As a participatory media practice supporting communications in marginalised communities, DST’s broad purpose is to assist these communities in telling stories of their lived experiences in ways that change dominant and, therefore, unchallenged views about them (Servaes & Malikhao 2014). In facilitating DST workshops with the SFL Advocates, I searched for evidence of epistemic (in)justice to enhance our (all stakeholders) understanding of their literacy experiences in ways that addressed their credibility status as ‘knowers’ (Fricker, 2007). Viewed through this lens, utilising DST provided a mechanism for understanding the impact of social interventions in a university setting that aimed to correct past injustices. The process involved online and face-to-face workshops with the participants during the Covid-19 Lockdown. The online format hampered data collection processes, and I resorted to face-to-face interactions for the workshops and interviews. These interactions were distinctly different from those I had experienced with participants in previous workshops, and they became a key focus in my analysis. Using narrative inquiry with critical realist and interpretive analysis techniques to interrogate the data, I discovered DST has both weaknesses and strengths as a C4SC communication tool. My findings revealed participants who, in the moment of leading their children and communities through the family literacy intervention, could claim to have redressed epistemic harms from the legacy of Apartheid education. However, by reflecting on this moment, the participants brought to light an epistemic harm that had been previously left unspoken: their sense of restored credibility as knowledge-bearers during the intervention was deeply shaken when the programme ended because they felt abandoned by the university. Therefore, the epistemic (in)justice lens unveiled hidden injustices that curtailed the participants’ ability to participate fully in the DST workshops. They described suffering the effects of pernicious and arbitrary acts of epistemic injustice at the hands of the University. Their participation in my workshops was erratic, and their stories were incomplete. As a result, I experienced difficulty analysing what I perceived as a lack of data. Moreover, despite my independent researcher status, my positionality as participant-observer was problematic as the participants may have perceived me as representative of the University and its institutional power. I responded to the problematic data by including a new theoretical framework in my analysis: the theory of everyday resistance (Vinthagen & Johansson, 2013). Combined with epistemic (in)justice theory and Vivienne’s ideas of using DST for everyday activism, I theorised how the participants negotiated their expressions of identity in epistemically unjust spaces. To put institutional epistemic injustice in perspective in the context of the University, I drew on Fricker’s three models of epistemic justice that enable fair and free conditions for marginalised workers to communicate for social change. , Thesis (MA) -- Faculty of Humanities, Journalism and Media Studies, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Viedge, Jane Margaret
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/432308 , vital:72860
- Description: This thesis sets out to establish in what ways digital storytelling (DST) revealed instances of epistemic (in)justices inherent in the family literacy intervention experiences of four Black, working-class parents employed at a South African University1. Additionally, it explores how DST might be used by the participants (self-labelled the Storytelling Family Literacy - SFL Advocates) to correct any harm done. The context for the research is based on the deep-rooted harms of Bantu education in which Black South Africans were denied equal access to resources such as literacy practices. I investigated these aims by using the theories of DST, Communication for Social Change (C4SC) and epistemic (in)justice. As a participatory media practice supporting communications in marginalised communities, DST’s broad purpose is to assist these communities in telling stories of their lived experiences in ways that change dominant and, therefore, unchallenged views about them (Servaes & Malikhao 2014). In facilitating DST workshops with the SFL Advocates, I searched for evidence of epistemic (in)justice to enhance our (all stakeholders) understanding of their literacy experiences in ways that addressed their credibility status as ‘knowers’ (Fricker, 2007). Viewed through this lens, utilising DST provided a mechanism for understanding the impact of social interventions in a university setting that aimed to correct past injustices. The process involved online and face-to-face workshops with the participants during the Covid-19 Lockdown. The online format hampered data collection processes, and I resorted to face-to-face interactions for the workshops and interviews. These interactions were distinctly different from those I had experienced with participants in previous workshops, and they became a key focus in my analysis. Using narrative inquiry with critical realist and interpretive analysis techniques to interrogate the data, I discovered DST has both weaknesses and strengths as a C4SC communication tool. My findings revealed participants who, in the moment of leading their children and communities through the family literacy intervention, could claim to have redressed epistemic harms from the legacy of Apartheid education. However, by reflecting on this moment, the participants brought to light an epistemic harm that had been previously left unspoken: their sense of restored credibility as knowledge-bearers during the intervention was deeply shaken when the programme ended because they felt abandoned by the university. Therefore, the epistemic (in)justice lens unveiled hidden injustices that curtailed the participants’ ability to participate fully in the DST workshops. They described suffering the effects of pernicious and arbitrary acts of epistemic injustice at the hands of the University. Their participation in my workshops was erratic, and their stories were incomplete. As a result, I experienced difficulty analysing what I perceived as a lack of data. Moreover, despite my independent researcher status, my positionality as participant-observer was problematic as the participants may have perceived me as representative of the University and its institutional power. I responded to the problematic data by including a new theoretical framework in my analysis: the theory of everyday resistance (Vinthagen & Johansson, 2013). Combined with epistemic (in)justice theory and Vivienne’s ideas of using DST for everyday activism, I theorised how the participants negotiated their expressions of identity in epistemically unjust spaces. To put institutional epistemic injustice in perspective in the context of the University, I drew on Fricker’s three models of epistemic justice that enable fair and free conditions for marginalised workers to communicate for social change. , Thesis (MA) -- Faculty of Humanities, Journalism and Media Studies, 2023
- Full Text:
- Date Issued: 2023-10-13
The complexities of transfer pricing methods and the role of advance pricing agreements and tax audits in addressing disputes
- Authors: Ndou, Wavhudi
- Date: 2023-10-13
- Subjects: Transfer pricing Taxation Law and legislation South Africa , Advance pricing agreement , Double taxation , Arms-length transactions , Tax auditing , Advance tax ruling , Organisation for Economic Co-operation and Development , United Nations , World Bank
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419631 , vital:71661
- Description: Base erosion and profit shifting is defined as the use of tax planning strategies by multinational enterprises, often through exploiting gaps and mismatches between the countries in which they operate (OECD, 2021: p. 1). Multinational enterprises exploit these gaps through the use of transfer pricing. Goods and services are exchanged between connected persons or associated enterprises at prices that do not reflect their arm’s length price, in order to shift profits from high tax to low tax jurisdictions. In terms of section 31 of the Income Tax Act, transactions between connected persons or associated enterprises must be reflected at their arm’s length price. Transfer pricing has become an issue due to the difficulties in determining an appropriate arm’s length price. Disputes arise between a taxpayer and a tax administration on the methods to use to determine an appropriate transfer price. The use of Advance Pricing Agreements prevents these disputes from arising and provides tax certainty on the treatment of transactions for both the taxpayer and the tax administration. While the OECD recommends the use of Advance Pricing Agreements as a method to prevent disputes from arising, the OECD also argued that if a country has the resources to conduct an audit, an Advance Pricing Agreement will not lead to increased revenue collection. The research therefore analyses the problems faced in determining an appropriate arm's length price and compares the role that Advance Pricing Agreements and audits play in addressing transfer pricing issues. The possible role of Advance Tax Rulings is also explored, but they are found not to be suitable, except for the most simple transactions. The research applies a legal interpretative, doctrinal research methodology and a qualitative research method. The data comprised of relevant South African tax legislation, OECD Guidelines, the World Bank Handbook, and the UN Manual, together with the writings of acknowledged experts in the field. The study establishes that a proper functioning audit system is crucial to increasing revenue collection once a country implements an Advance Pricing Agreement. The research therefore recommends the adoption of Advance Pricing Agreements in South Africa as a dispute prevention measure. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Ndou, Wavhudi
- Date: 2023-10-13
- Subjects: Transfer pricing Taxation Law and legislation South Africa , Advance pricing agreement , Double taxation , Arms-length transactions , Tax auditing , Advance tax ruling , Organisation for Economic Co-operation and Development , United Nations , World Bank
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419631 , vital:71661
- Description: Base erosion and profit shifting is defined as the use of tax planning strategies by multinational enterprises, often through exploiting gaps and mismatches between the countries in which they operate (OECD, 2021: p. 1). Multinational enterprises exploit these gaps through the use of transfer pricing. Goods and services are exchanged between connected persons or associated enterprises at prices that do not reflect their arm’s length price, in order to shift profits from high tax to low tax jurisdictions. In terms of section 31 of the Income Tax Act, transactions between connected persons or associated enterprises must be reflected at their arm’s length price. Transfer pricing has become an issue due to the difficulties in determining an appropriate arm’s length price. Disputes arise between a taxpayer and a tax administration on the methods to use to determine an appropriate transfer price. The use of Advance Pricing Agreements prevents these disputes from arising and provides tax certainty on the treatment of transactions for both the taxpayer and the tax administration. While the OECD recommends the use of Advance Pricing Agreements as a method to prevent disputes from arising, the OECD also argued that if a country has the resources to conduct an audit, an Advance Pricing Agreement will not lead to increased revenue collection. The research therefore analyses the problems faced in determining an appropriate arm's length price and compares the role that Advance Pricing Agreements and audits play in addressing transfer pricing issues. The possible role of Advance Tax Rulings is also explored, but they are found not to be suitable, except for the most simple transactions. The research applies a legal interpretative, doctrinal research methodology and a qualitative research method. The data comprised of relevant South African tax legislation, OECD Guidelines, the World Bank Handbook, and the UN Manual, together with the writings of acknowledged experts in the field. The study establishes that a proper functioning audit system is crucial to increasing revenue collection once a country implements an Advance Pricing Agreement. The research therefore recommends the adoption of Advance Pricing Agreements in South Africa as a dispute prevention measure. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
The use of assistive technology in inclusive education: understanding the experiences of students with learning disabilities at South African universities
- Maswana, Lindokuhle Ngcwelekazi
- Authors: Maswana, Lindokuhle Ngcwelekazi
- Date: 2023-10-13
- Subjects: Discrimination against people with disabilities , Ableism , Learning disabilities South Africa , College students with disabilities South Africa , Inclusive education South Africa , Assistive computer technology , Self-help devices for people with disabilities
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/425160 , vital:72215
- Description: The primary purpose of this study is to examine the experiences of students with learning disabilities in accessing assistive technology at South African universities. The field of learning disabilities is relatively emerging in South Africa. Critical scholarly literature demonstrates that universal access, democratic participation and inclusion remains a challenge for students with learning disabilities in higher education. This research is informed by the Social Model of Disability (SMD) and the Universal Design for Learning (UDL), which are considered vital elements of disability inclusion and transformation in higher education. The social model of disability provides valuable insights into social barriers that continue to marginalise, discriminate and exclude those living with disabilities. This research is primarily qualitative using in-depth semi-structured interviews. Quantitative surveys were utilised to further complement the research. The unit of analysis in this study were students with learning disabilities, academic, library, disability unit, Student Affairs Services and ICT staff members. Two universities were chosen for this purpose: one with a dedicated disability unit and another one still in its infancy in establishing a disability unit. The findings indicate that the disability services offered to the students at the two institutions are qualitatively different. This study reveals glaring gaps at institutional level in the nature and extent of support services available to students with learning disabilities: lack of adequate resources including funding, inaccessible assistive technology, lack of training and expertise and staff attitudes in dealing with students with learning disabilities. The study found that after the students with learning disabilities disclose, they are neglected, and experience negative attitudes and stigma. The study showed that sometimes it is hard and expensive to get accommodations as a student with learning disabilities. The findings suggest that having a dedicated disability unit increases inclusion and awareness about available services compared to universities that do not have them. A concern was raised by the staff members that students with disabilities do not make use of the available assistive technology. This study calls for integrating the universal design for learning with assistive technology to enhance the inclusion of students with learning disabilities in South African universities. This will assist students with learning disabilities to achieve better academic outcomes and complete their tasks more efficiently and independently. This study recognises that the provision of disability services is a costly enterprise but service delivery needs to be fast-tracked regardless. , Thesis (MA) -- Faculty of Humanities, Sociology, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Maswana, Lindokuhle Ngcwelekazi
- Date: 2023-10-13
- Subjects: Discrimination against people with disabilities , Ableism , Learning disabilities South Africa , College students with disabilities South Africa , Inclusive education South Africa , Assistive computer technology , Self-help devices for people with disabilities
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/425160 , vital:72215
- Description: The primary purpose of this study is to examine the experiences of students with learning disabilities in accessing assistive technology at South African universities. The field of learning disabilities is relatively emerging in South Africa. Critical scholarly literature demonstrates that universal access, democratic participation and inclusion remains a challenge for students with learning disabilities in higher education. This research is informed by the Social Model of Disability (SMD) and the Universal Design for Learning (UDL), which are considered vital elements of disability inclusion and transformation in higher education. The social model of disability provides valuable insights into social barriers that continue to marginalise, discriminate and exclude those living with disabilities. This research is primarily qualitative using in-depth semi-structured interviews. Quantitative surveys were utilised to further complement the research. The unit of analysis in this study were students with learning disabilities, academic, library, disability unit, Student Affairs Services and ICT staff members. Two universities were chosen for this purpose: one with a dedicated disability unit and another one still in its infancy in establishing a disability unit. The findings indicate that the disability services offered to the students at the two institutions are qualitatively different. This study reveals glaring gaps at institutional level in the nature and extent of support services available to students with learning disabilities: lack of adequate resources including funding, inaccessible assistive technology, lack of training and expertise and staff attitudes in dealing with students with learning disabilities. The study found that after the students with learning disabilities disclose, they are neglected, and experience negative attitudes and stigma. The study showed that sometimes it is hard and expensive to get accommodations as a student with learning disabilities. The findings suggest that having a dedicated disability unit increases inclusion and awareness about available services compared to universities that do not have them. A concern was raised by the staff members that students with disabilities do not make use of the available assistive technology. This study calls for integrating the universal design for learning with assistive technology to enhance the inclusion of students with learning disabilities in South African universities. This will assist students with learning disabilities to achieve better academic outcomes and complete their tasks more efficiently and independently. This study recognises that the provision of disability services is a costly enterprise but service delivery needs to be fast-tracked regardless. , Thesis (MA) -- Faculty of Humanities, Sociology, 2023
- Full Text:
- Date Issued: 2023-10-13
An analysis of integrated reporting on the governance of selected State-Owned Enterprises (SOEs)
- Authors: Songxaba, Bathabile Liberty
- Date: 2023-03-31
- Subjects: Government business enterprises Management , Integrated reporting , Integrative thinking , Corporate governance Law and legislation South Africa , Good governance , Business ethics South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419112 , vital:71617
- Description: The research investigated how integrated annual reports (IARs) can enhance the governance of state-owned enterprises (SOEs). Governance of SOEs is crucial to achieving the county’s socio-economic objectives. The SOEs listed on Schedule 2 of the Performance Finance Management Act (PFMA), Act No. No.1 of 1999, as amended in March 2017, represents, among many, the electricity, transportation, and telecommunication sectors. This study analysed the integrated reporting (IR) governance of selected schedule 2 of PFMA SOEs. The researcher adopted the qualitative approach for the study. Firstly, the analysis was to identify and describe the governance disclosures as evident in IARs using the King IV principles. Secondly, the study analysed the reporting trends associated with governance practices over 2018 – 2020. Integrated reports from Eskom, Transnet, and Telkom were selected for three years. Relevant concepts discussed in the literature review include corporate governance, King reports on corporate governance, King IV principles, the principle of materiality on governance disclosures, corporate reporting, integrated reporting, integrated thinking, benefits of integrated reporting, theoretical underpinnings of the study, and a conclusion. The disclosures were summarised per year and SOE per King IV principle, resulting in nine (9) excel spreadsheets, which were combined excel spreadsheets sorted into a logical structure based on coding to keep track of the source data sequence. The data was systematically manually coded using Ose's (2016) Microsoft Word and Excel method. Findings included seven themes which were ethics, irregular expenditure, internal controls, accountability, governance structures, reputation, and sustainability. Themes were transferred to subtopics for comparative analysis to assess trends and the SOEs’ governance disclosures. The results found that all three SOEs have disclosed using King IV principles guided by the 2013 International Integrated Reporting Council’s (IIRC) framework. All SOEs disclosed their governance in their reports and practice explained. There are noticeable differences, Eskom and Transnet are solely government-owned, and Telkom is partially privatised and run privately as the majority holding is mostly private. Eskom and Transnet reflected more similarities in terms of their operational and financial challenges, whereas Telkom operates in a more competitive environment and is run as a private company which is portrayed to be profitable and restricted to Johannesburg Stock Exchange (JSE) requirements. Disclosures indicate progress on material matters and links associated with functional areas such as strategy and risks. Materiality is a guiding principle in the IIRC framework, which assist discloses information that significantly affects the organisation’s ability to create value over time. The similarities in all three SOEs include challenges in retaining competent and ethical leaders, which is critical for enhancing good governance. The study recommended how the integrated report can be viewed as a management and accounting tool for the governing body and stakeholders to focus on drivers that create value and consider drivers that erode or preserve value. This feedback may assist in informing strategy, business model, and decision-making for the governing body to set governing structures that support the organisation to create sustained value. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2023-03-31
- Authors: Songxaba, Bathabile Liberty
- Date: 2023-03-31
- Subjects: Government business enterprises Management , Integrated reporting , Integrative thinking , Corporate governance Law and legislation South Africa , Good governance , Business ethics South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419112 , vital:71617
- Description: The research investigated how integrated annual reports (IARs) can enhance the governance of state-owned enterprises (SOEs). Governance of SOEs is crucial to achieving the county’s socio-economic objectives. The SOEs listed on Schedule 2 of the Performance Finance Management Act (PFMA), Act No. No.1 of 1999, as amended in March 2017, represents, among many, the electricity, transportation, and telecommunication sectors. This study analysed the integrated reporting (IR) governance of selected schedule 2 of PFMA SOEs. The researcher adopted the qualitative approach for the study. Firstly, the analysis was to identify and describe the governance disclosures as evident in IARs using the King IV principles. Secondly, the study analysed the reporting trends associated with governance practices over 2018 – 2020. Integrated reports from Eskom, Transnet, and Telkom were selected for three years. Relevant concepts discussed in the literature review include corporate governance, King reports on corporate governance, King IV principles, the principle of materiality on governance disclosures, corporate reporting, integrated reporting, integrated thinking, benefits of integrated reporting, theoretical underpinnings of the study, and a conclusion. The disclosures were summarised per year and SOE per King IV principle, resulting in nine (9) excel spreadsheets, which were combined excel spreadsheets sorted into a logical structure based on coding to keep track of the source data sequence. The data was systematically manually coded using Ose's (2016) Microsoft Word and Excel method. Findings included seven themes which were ethics, irregular expenditure, internal controls, accountability, governance structures, reputation, and sustainability. Themes were transferred to subtopics for comparative analysis to assess trends and the SOEs’ governance disclosures. The results found that all three SOEs have disclosed using King IV principles guided by the 2013 International Integrated Reporting Council’s (IIRC) framework. All SOEs disclosed their governance in their reports and practice explained. There are noticeable differences, Eskom and Transnet are solely government-owned, and Telkom is partially privatised and run privately as the majority holding is mostly private. Eskom and Transnet reflected more similarities in terms of their operational and financial challenges, whereas Telkom operates in a more competitive environment and is run as a private company which is portrayed to be profitable and restricted to Johannesburg Stock Exchange (JSE) requirements. Disclosures indicate progress on material matters and links associated with functional areas such as strategy and risks. Materiality is a guiding principle in the IIRC framework, which assist discloses information that significantly affects the organisation’s ability to create value over time. The similarities in all three SOEs include challenges in retaining competent and ethical leaders, which is critical for enhancing good governance. The study recommended how the integrated report can be viewed as a management and accounting tool for the governing body and stakeholders to focus on drivers that create value and consider drivers that erode or preserve value. This feedback may assist in informing strategy, business model, and decision-making for the governing body to set governing structures that support the organisation to create sustained value. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Date Issued: 2023-03-31
The moderating effect of socioeconomic factors on the relationship between financial inclusion and poverty among South African vulnerable households
- Authors: Khalane, Pontso Violet
- Date: 2023-03-31
- Subjects: Financial inclusion , Poverty South Africa , Socioeconomic status South Africa , Financial sector , South Africa. Financial Sector Regulation Act, 2017
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419451 , vital:71645
- Description: Vulnerable households are often excluded from the formal financial sector, subsequently experiencing more poverty. Vulnerable households are those that face higher chances of experiencing higher levels of poverty due to their socioeconomic factors. This study aimed to determine the moderating effect of socioeconomic factors on the relationship between financial inclusion and poverty among South African vulnerable households. Poverty is the involuntary lack of monetary and other resources that can afford households with basic human needs and a decent standard of living above a chosen poverty measure. This study measured poverty using a multidimensional measure that incorporated a household’s deprivation of health, education and a decent standard of living. Financial inclusion refers to a process of incorporating vulnerable households into the formal financial sector by ensuring that they receive timely and adequate access to regulated financial products at an affordable price, regardless of their socioeconomic status. This study measured financial inclusion multidimensionally using access to four basic regulated financial products. Socioeconomic factors included gender, race, first or home language, age, the highest level and many more factors. This study was supported by theoretical framework of the vulnerable group theory of financial inclusion, financial development theory, the credit rationing theory and the public goods theory of financial inclusion. The study adopted a quantitative research design. The study used existing data from the FinMark FinScope 2016 South Africa database, which collected data on households’ demographics and their ownership of financial products. Using a closed-ended questionnaire, FinMark FinScope collected the data across South Africa through a multi-probability sampling technique. The final database used in this study after data cleaning contained a sample of 2759 households. The study used descriptive statistics, Pearson’s product-moment correlation, ANOVA and Multiple regression to investigate the factors of the study. The results of the study found a statistically significant relationship between financial inclusion and vulnerable households. The results also found a statistically significant relationship between poverty and vulnerable households. The results further showed a statistically significant negative relationship between financial inclusion and poverty. Lastly, the study found that only socioeconomic factors such as marital status, age as it relates to children and old people moderating effect on the relationship between financial inclusion and poverty among South African vulnerable households. Subsequently, it was concluded that vulnerable households experienced higher levels of poverty in South Africa, and these vulnerable households were less financially included in South Africa. Additionally, it was found that increasing vulnerable households’ access to all regulated financial products could help decrease their poverty levels. The study made several recommendations, which included inter-alia that formal financial institutions design products that specifically meet the needs of vulnerable households. This study also recommended that banks play a central role in facilitating vulnerable households’ affordability of health in South Africa (e.g., offering affordable healthcare products to vulnerable households). Theoretically, this study contributed to the body of literature using multidimensional financial inclusion and poverty, as well as determining the moderating effect of socioeconomic factors. Practically, this study provided insights to the banks on how to develop their products to meet the needs of vulnerable households, help alleviate poverty, and increase the banks’ market into previously unbanked or underbanked segments of the population of South Africa. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-03-31
- Authors: Khalane, Pontso Violet
- Date: 2023-03-31
- Subjects: Financial inclusion , Poverty South Africa , Socioeconomic status South Africa , Financial sector , South Africa. Financial Sector Regulation Act, 2017
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419451 , vital:71645
- Description: Vulnerable households are often excluded from the formal financial sector, subsequently experiencing more poverty. Vulnerable households are those that face higher chances of experiencing higher levels of poverty due to their socioeconomic factors. This study aimed to determine the moderating effect of socioeconomic factors on the relationship between financial inclusion and poverty among South African vulnerable households. Poverty is the involuntary lack of monetary and other resources that can afford households with basic human needs and a decent standard of living above a chosen poverty measure. This study measured poverty using a multidimensional measure that incorporated a household’s deprivation of health, education and a decent standard of living. Financial inclusion refers to a process of incorporating vulnerable households into the formal financial sector by ensuring that they receive timely and adequate access to regulated financial products at an affordable price, regardless of their socioeconomic status. This study measured financial inclusion multidimensionally using access to four basic regulated financial products. Socioeconomic factors included gender, race, first or home language, age, the highest level and many more factors. This study was supported by theoretical framework of the vulnerable group theory of financial inclusion, financial development theory, the credit rationing theory and the public goods theory of financial inclusion. The study adopted a quantitative research design. The study used existing data from the FinMark FinScope 2016 South Africa database, which collected data on households’ demographics and their ownership of financial products. Using a closed-ended questionnaire, FinMark FinScope collected the data across South Africa through a multi-probability sampling technique. The final database used in this study after data cleaning contained a sample of 2759 households. The study used descriptive statistics, Pearson’s product-moment correlation, ANOVA and Multiple regression to investigate the factors of the study. The results of the study found a statistically significant relationship between financial inclusion and vulnerable households. The results also found a statistically significant relationship between poverty and vulnerable households. The results further showed a statistically significant negative relationship between financial inclusion and poverty. Lastly, the study found that only socioeconomic factors such as marital status, age as it relates to children and old people moderating effect on the relationship between financial inclusion and poverty among South African vulnerable households. Subsequently, it was concluded that vulnerable households experienced higher levels of poverty in South Africa, and these vulnerable households were less financially included in South Africa. Additionally, it was found that increasing vulnerable households’ access to all regulated financial products could help decrease their poverty levels. The study made several recommendations, which included inter-alia that formal financial institutions design products that specifically meet the needs of vulnerable households. This study also recommended that banks play a central role in facilitating vulnerable households’ affordability of health in South Africa (e.g., offering affordable healthcare products to vulnerable households). Theoretically, this study contributed to the body of literature using multidimensional financial inclusion and poverty, as well as determining the moderating effect of socioeconomic factors. Practically, this study provided insights to the banks on how to develop their products to meet the needs of vulnerable households, help alleviate poverty, and increase the banks’ market into previously unbanked or underbanked segments of the population of South Africa. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-03-31
Coastal movements and estuarine use of sub-adult and adult leervis, lichia amia: results from long-term acoustic tracking
- Authors: Mxo, Rebecca Vuyolwethu
- Date: 2023-03-29
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/422314 , vital:71930
- Description: Information on fish movement is important not only for understanding a species’ ecological importance, but also for developing appropriate conservation and management policies that are critical for food security and biodiversity preservation. This information is particularly important for species that occupy different habitats at different life history stages, and display predictable movement patterns, such as an annual spawning migration. Leervis Lichia amia is an estuary-dependent fishery species of high ecological and recreational importance in South Africa. There has been a steady decline in catch-per-unit-effort in the marine recreational fishery for this species over the past 20 years, and the most recent stock assessment classified the adult stock as collapsed. This study investigates L. amia multi-year coastal migrations and estuarine habitat use of sub-adult and adult fish tagged with long-life acoustic transmitters Seventy-eight L. amia (two juveniles, fifty-four subadults, and twenty-one adults) were tagged throughout their South African distribution and monitored between 2011 and 2020 producing a decade long dataset. Results show that regardless of the tagging region, clear migration patterns were observed, demonstrating that both sub-adult and adult L. amia migrate annually to KZN in the austral winter and predictably return to the WC and EC waters in the summer. The likelihood of partial migration was also identified, with the coexistence of migratory and resident behaviors within a single L. amia population. In addition, Overwintering behaviour was also observed with L. amia adults that remained resident throughout the year, foregoing the annual migration, phenomenon known as skipped spawning, and homing behaviour, where L. amia, particularly those tagged in the EC and WC, were recorded returning to previously occupied tagging locations and surrounding areas. The importance of estuaries to sub-adult and adult fish was also assessed and identified the importance of estuaries not only to subadults but also to adults. Estuary visits were strongly influenced by the environment which the fish was tagged in, temporal and seasonal changes, and life-history stages. The predictability of their migrations (almost to the day), the varied migratory behaviour (overwintering), returning to sites of familiarity post-migration, and long-term dependency on estuaries even as sub-adults and adults, provide motivation for increased protection of this species, including extending the network of estuarine protected areas in the country, and a closed fishing season, particularly during the annual winter migration. , Thesis (MSc) -- Faculty of Science, Ichthyology and Fisheries Science, 2023
- Full Text:
- Date Issued: 2023-03-29
- Authors: Mxo, Rebecca Vuyolwethu
- Date: 2023-03-29
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/422314 , vital:71930
- Description: Information on fish movement is important not only for understanding a species’ ecological importance, but also for developing appropriate conservation and management policies that are critical for food security and biodiversity preservation. This information is particularly important for species that occupy different habitats at different life history stages, and display predictable movement patterns, such as an annual spawning migration. Leervis Lichia amia is an estuary-dependent fishery species of high ecological and recreational importance in South Africa. There has been a steady decline in catch-per-unit-effort in the marine recreational fishery for this species over the past 20 years, and the most recent stock assessment classified the adult stock as collapsed. This study investigates L. amia multi-year coastal migrations and estuarine habitat use of sub-adult and adult fish tagged with long-life acoustic transmitters Seventy-eight L. amia (two juveniles, fifty-four subadults, and twenty-one adults) were tagged throughout their South African distribution and monitored between 2011 and 2020 producing a decade long dataset. Results show that regardless of the tagging region, clear migration patterns were observed, demonstrating that both sub-adult and adult L. amia migrate annually to KZN in the austral winter and predictably return to the WC and EC waters in the summer. The likelihood of partial migration was also identified, with the coexistence of migratory and resident behaviors within a single L. amia population. In addition, Overwintering behaviour was also observed with L. amia adults that remained resident throughout the year, foregoing the annual migration, phenomenon known as skipped spawning, and homing behaviour, where L. amia, particularly those tagged in the EC and WC, were recorded returning to previously occupied tagging locations and surrounding areas. The importance of estuaries to sub-adult and adult fish was also assessed and identified the importance of estuaries not only to subadults but also to adults. Estuary visits were strongly influenced by the environment which the fish was tagged in, temporal and seasonal changes, and life-history stages. The predictability of their migrations (almost to the day), the varied migratory behaviour (overwintering), returning to sites of familiarity post-migration, and long-term dependency on estuaries even as sub-adults and adults, provide motivation for increased protection of this species, including extending the network of estuarine protected areas in the country, and a closed fishing season, particularly during the annual winter migration. , Thesis (MSc) -- Faculty of Science, Ichthyology and Fisheries Science, 2023
- Full Text:
- Date Issued: 2023-03-29
Crop fields abandonment: assessing the dynamics of degradation in relation to leverage points for sustainable land management in the Macubeni catchment, South Africa
- Authors: Sibiya, Silindile
- Date: 2023-03-29
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/422470 , vital:71945
- Description: Soil erosion is a major global environmental problem and a pervasive forms of land degradation that threatens land productivity and food and water security. Some of the biggest sources of sediment in catchments are previously cultivated lands. Regardless of this factor, the abandonment of cultivated fields is not well-researched. Sustainable land management (SLM) interventions can play a significant role in mitigating and halting land degradation. This study investigated the dynamics of degradation exhibited by crop fields and the potential impacts of SLM interventions, using a leverage points framework and a case study in the Macubeni catchment of South Africa. The research answers three questions: (1) What is the relationship between the usage status of crop fields and degradation in Macubeni? (2) What are the drivers of crop field abandonment and how do they interact in the system? (3) Can proposed sustainable land management interventions tackle the dynamics of land abandonment, and associated degradation, at the root cause level? An empirical-analytical approach using a four step multi-method process was followed, in which crop fields were mapped using ArcGIS tools, literature was reviewed alongside stakeholder engagements, qualitative systems mapping modelling was undertaken, and a Multi-Criteria Analysis (MCA) with leverage points hierarchy was used to integrate all the steps together. The results revealed that the various drivers of crop field abandonment include natural environmental factors, socio-economic and social factors. 47.41% of the total crop fields in Macubeni were classified as highly degraded, and abandoned fields covered 37.47%. The statistical Chi-Square Test also confirmed that there is a significant relationship between the usage status and degradation level in crop fields. The SLM interventions assessed in the study have the potential to tackle the dynamics of land abandonment at a root cause level, however, there is a need to first shift the community’s mental models to address the existing sources of change resistance that are hindering successful implementation. Furthermore, the innovative multi-method approach applied in this study can further provide a holistic, dynamic, and integrated decision-support to land conservation and rehabilitation projects in similar settings across South Africa and other developing countries as opposed to the more traditional one-dimensional approaches. , Thesis (MSc) -- Faculty of Science, Environmental Science, 2023
- Full Text:
- Date Issued: 2023-03-29
- Authors: Sibiya, Silindile
- Date: 2023-03-29
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/422470 , vital:71945
- Description: Soil erosion is a major global environmental problem and a pervasive forms of land degradation that threatens land productivity and food and water security. Some of the biggest sources of sediment in catchments are previously cultivated lands. Regardless of this factor, the abandonment of cultivated fields is not well-researched. Sustainable land management (SLM) interventions can play a significant role in mitigating and halting land degradation. This study investigated the dynamics of degradation exhibited by crop fields and the potential impacts of SLM interventions, using a leverage points framework and a case study in the Macubeni catchment of South Africa. The research answers three questions: (1) What is the relationship between the usage status of crop fields and degradation in Macubeni? (2) What are the drivers of crop field abandonment and how do they interact in the system? (3) Can proposed sustainable land management interventions tackle the dynamics of land abandonment, and associated degradation, at the root cause level? An empirical-analytical approach using a four step multi-method process was followed, in which crop fields were mapped using ArcGIS tools, literature was reviewed alongside stakeholder engagements, qualitative systems mapping modelling was undertaken, and a Multi-Criteria Analysis (MCA) with leverage points hierarchy was used to integrate all the steps together. The results revealed that the various drivers of crop field abandonment include natural environmental factors, socio-economic and social factors. 47.41% of the total crop fields in Macubeni were classified as highly degraded, and abandoned fields covered 37.47%. The statistical Chi-Square Test also confirmed that there is a significant relationship between the usage status and degradation level in crop fields. The SLM interventions assessed in the study have the potential to tackle the dynamics of land abandonment at a root cause level, however, there is a need to first shift the community’s mental models to address the existing sources of change resistance that are hindering successful implementation. Furthermore, the innovative multi-method approach applied in this study can further provide a holistic, dynamic, and integrated decision-support to land conservation and rehabilitation projects in similar settings across South Africa and other developing countries as opposed to the more traditional one-dimensional approaches. , Thesis (MSc) -- Faculty of Science, Environmental Science, 2023
- Full Text:
- Date Issued: 2023-03-29
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