The adoption of international financial reporting standards and foreign direct investment inflows: the moderating effect of the institutional environment in Africa
- Authors: Simbi, Chipo
- Date: 2023-10-13
- Subjects: International Financial Reporting Standards , Investments, Foreign , Institutional infrastructure , Accounting Law and legislation , Auditing Law and legislation , Generalized method of moments , Difference in differences
- Language: English
- Type: Academic theses , Doctoral theses , text
- Identifier: http://hdl.handle.net/10962/419230 , vital:71627 , DOI 10.21504/10962/419230
- Description: Globalisation has created a need for an international accounting language to facilitate the smooth flow of trade across countries. In 2003, in an effort to establish a global financial reporting language, the International Accounting Standards Board (IASB) developed a single set of high-quality accounting principles known as the International Financial Reporting Standards (IFRS). Over the last decade, several African countries have adopted IFRS, and Africa has become the second-largest adopting continent after Europe. IFRS promotes improved quality of disclosure of accounting transactions, reduces information asymmetry between preparers and users of financial information, lowers the cost of investing, and breaks down information barriers to cross-border investment. Researchers suggest many benefits of IFRS adoption for macroeconomic indicators such as Foreign Direct Investment (FDI). The reduction in information acquisition and processing costs which translates into the reduction in investment costs, has been cited by most researchers. Researchers have argued, however, that the economic benefits of IFRS in Africa depend on the strength of the institutional environment. They also argue that the Western environment in which the IFRS was developed differs from the African environment. Thus, the universal approach of the IASB may not be appropriate due to the historical, social, economic and political context of African countries. The impact of the adoption of IFRS by African countries requires further examination, particularly as a weak institutional environment confronts many African countries. Three research questions are designed for this study; (1) Is there a significant change in FDI inflows for IFRS adopters in selected African countries after the adoption? (2) Is there a significant change in FDI inflows due to the institutional environment? (3) Does the institutional environment in IFRS-adopting countries moderate the effect of IFRS on FDI in selected African countries? The present study is underpinned by the new institutional theory, the information asymmetry theory, the eclectic theory and the signalling theory, each of which provide reasons why African countries have adopted IFRS. Nine hypotheses are developed, based on the research questions, and tested using the Systems General Method of Moments and the Difference-in-Difference method. The study uses data from 26 African countries, 15 adopting and 11 non-adopting countries, over the period 1996 - 2018. First, the study establishes that the adoption of IFRS positively and significantly affects FDI inflows into the selected sample of African countries. Second, the study concludes that legal enforcement, accounting and auditing standards enforcement, and language origin positively and significantly impact FDI inflows into these countries. Legal origin, however, has a positive but insignificant association with FDI inflows. Third, legal enforcement, historical ties, accounting and auditing enforcement and the quality of the institutional environment are found to moderate the effect of IFRS adoption on FDI inflows. These results indicate that IFRS is a crucial determinant of FDI inflows into African countries, but a supportive institutional environment is needed for African countries to attract FDI inflows after adoption. The results contribute to the accounting and finance literature on FDI into African countries, and may assist the investment community to assess the institutional risk associated with investing in IFRS adopting African countries. , Thesis (PhD) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Simbi, Chipo
- Date: 2023-10-13
- Subjects: International Financial Reporting Standards , Investments, Foreign , Institutional infrastructure , Accounting Law and legislation , Auditing Law and legislation , Generalized method of moments , Difference in differences
- Language: English
- Type: Academic theses , Doctoral theses , text
- Identifier: http://hdl.handle.net/10962/419230 , vital:71627 , DOI 10.21504/10962/419230
- Description: Globalisation has created a need for an international accounting language to facilitate the smooth flow of trade across countries. In 2003, in an effort to establish a global financial reporting language, the International Accounting Standards Board (IASB) developed a single set of high-quality accounting principles known as the International Financial Reporting Standards (IFRS). Over the last decade, several African countries have adopted IFRS, and Africa has become the second-largest adopting continent after Europe. IFRS promotes improved quality of disclosure of accounting transactions, reduces information asymmetry between preparers and users of financial information, lowers the cost of investing, and breaks down information barriers to cross-border investment. Researchers suggest many benefits of IFRS adoption for macroeconomic indicators such as Foreign Direct Investment (FDI). The reduction in information acquisition and processing costs which translates into the reduction in investment costs, has been cited by most researchers. Researchers have argued, however, that the economic benefits of IFRS in Africa depend on the strength of the institutional environment. They also argue that the Western environment in which the IFRS was developed differs from the African environment. Thus, the universal approach of the IASB may not be appropriate due to the historical, social, economic and political context of African countries. The impact of the adoption of IFRS by African countries requires further examination, particularly as a weak institutional environment confronts many African countries. Three research questions are designed for this study; (1) Is there a significant change in FDI inflows for IFRS adopters in selected African countries after the adoption? (2) Is there a significant change in FDI inflows due to the institutional environment? (3) Does the institutional environment in IFRS-adopting countries moderate the effect of IFRS on FDI in selected African countries? The present study is underpinned by the new institutional theory, the information asymmetry theory, the eclectic theory and the signalling theory, each of which provide reasons why African countries have adopted IFRS. Nine hypotheses are developed, based on the research questions, and tested using the Systems General Method of Moments and the Difference-in-Difference method. The study uses data from 26 African countries, 15 adopting and 11 non-adopting countries, over the period 1996 - 2018. First, the study establishes that the adoption of IFRS positively and significantly affects FDI inflows into the selected sample of African countries. Second, the study concludes that legal enforcement, accounting and auditing standards enforcement, and language origin positively and significantly impact FDI inflows into these countries. Legal origin, however, has a positive but insignificant association with FDI inflows. Third, legal enforcement, historical ties, accounting and auditing enforcement and the quality of the institutional environment are found to moderate the effect of IFRS adoption on FDI inflows. These results indicate that IFRS is a crucial determinant of FDI inflows into African countries, but a supportive institutional environment is needed for African countries to attract FDI inflows after adoption. The results contribute to the accounting and finance literature on FDI into African countries, and may assist the investment community to assess the institutional risk associated with investing in IFRS adopting African countries. , Thesis (PhD) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
The CODESRIA debate on academic and intellectual freedom in Africa: the role and responsibility of African intellectuals
- Authors: Cabe, Loyiso
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/431463 , vital:72774
- Description: According to Fagunwa (2011), intellectuals serve as the glue that binds societies together and serve as the foundation upon which new civilizations are created and dismantled. The Council for the Development of Social Science Research in Africa (CODESRIA) of 1990 entrusted intellectuals with crucial transformative tasks (roles) and responsibilities in Africa. This study explores the transformational roles and responsibilities of African intellectuals in neo-liberal and neo-colonial Africa as well as how academic freedom must be understood by African academics in accordance with the present debate on academic freedom in South Africa, which was fueled by Nattrass (2020) paper. The primary premise of this study is that academic freedom in Africa today is viewed differently than it was during the CODESRIA meeting on academic freedom in 1990, and that this is because of African intellectuals not carrying out their roles and responsibilities in Africa. In CODESRIA 1990, academic freedom referred to an academic’s unrestricted, yet responsible, right to pursue their academic interests (CODESRIA 1990; Kampala Declaration 1990). African academics now understand academic freedom to be merely their own freedom, unrelated to their responsibility to use it ethically and professionally. Hence, for them, academic freedom entails the freedom to express oneself without restrictions or fear of criticism (Chachage, 2008; Nattrass, 2020b; Esso, and Long, 2020). Looking at this current misinterpretation of academic freedom, the 1990 CODESRIA meeting is a good reference point to the debate on academic freedom in Africa and role and responsibility of African intellectuals. This is because, it was where academic freedom and the role and responsibility of African intellectuals in Africa was professionally conceptualized. Thus, this study reviews the 1990 CODESRIA debate to understand the role and responsibility of African intellectuals. This study utilizes two theories, Social Constructivism Theory and the Social Responsibility Theory, to explain the position it has taken on the subject at hand. Thus, these theories provide an umbrella and a point of departure for understanding the context and dynamics of the ongoing conflict between academic freedom and social responsibility in South Africa's higher education institutions. , Thesis (MSocSci) -- Faculty of Humanities, Political and International Studies, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Cabe, Loyiso
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/431463 , vital:72774
- Description: According to Fagunwa (2011), intellectuals serve as the glue that binds societies together and serve as the foundation upon which new civilizations are created and dismantled. The Council for the Development of Social Science Research in Africa (CODESRIA) of 1990 entrusted intellectuals with crucial transformative tasks (roles) and responsibilities in Africa. This study explores the transformational roles and responsibilities of African intellectuals in neo-liberal and neo-colonial Africa as well as how academic freedom must be understood by African academics in accordance with the present debate on academic freedom in South Africa, which was fueled by Nattrass (2020) paper. The primary premise of this study is that academic freedom in Africa today is viewed differently than it was during the CODESRIA meeting on academic freedom in 1990, and that this is because of African intellectuals not carrying out their roles and responsibilities in Africa. In CODESRIA 1990, academic freedom referred to an academic’s unrestricted, yet responsible, right to pursue their academic interests (CODESRIA 1990; Kampala Declaration 1990). African academics now understand academic freedom to be merely their own freedom, unrelated to their responsibility to use it ethically and professionally. Hence, for them, academic freedom entails the freedom to express oneself without restrictions or fear of criticism (Chachage, 2008; Nattrass, 2020b; Esso, and Long, 2020). Looking at this current misinterpretation of academic freedom, the 1990 CODESRIA meeting is a good reference point to the debate on academic freedom in Africa and role and responsibility of African intellectuals. This is because, it was where academic freedom and the role and responsibility of African intellectuals in Africa was professionally conceptualized. Thus, this study reviews the 1990 CODESRIA debate to understand the role and responsibility of African intellectuals. This study utilizes two theories, Social Constructivism Theory and the Social Responsibility Theory, to explain the position it has taken on the subject at hand. Thus, these theories provide an umbrella and a point of departure for understanding the context and dynamics of the ongoing conflict between academic freedom and social responsibility in South Africa's higher education institutions. , Thesis (MSocSci) -- Faculty of Humanities, Political and International Studies, 2023
- Full Text:
- Date Issued: 2023-10-13
The prevalence of alcohol use disorders among university students in developing countries: a systematic review and meta-analysis
- Authors: Ndlovu, Philani
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/425019 , vital:72202
- Description: High alcohol misuse is associated with many challenges, including (a) unsafe sex, problems with the criminal justice system, absenteeism, academic failure, death, injury, and alcohol related harm, both in the developing and developed world. Despite the above, no meta-analysis had been conducted in the literature to comprehensively study the prevalence of Alcohol Use Disorders (AUDs) amongst university students in the developing world. This study reviewed literature related to AUDs among university students in developing countries. It described the concept of AUD and the harmful effects of excessive alcohol use, including biological, cognitive, psycho-social, and economic impacts on the individual and the family. , Thesis (MA) -- Faculty of Humanities, Psychology, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Ndlovu, Philani
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/425019 , vital:72202
- Description: High alcohol misuse is associated with many challenges, including (a) unsafe sex, problems with the criminal justice system, absenteeism, academic failure, death, injury, and alcohol related harm, both in the developing and developed world. Despite the above, no meta-analysis had been conducted in the literature to comprehensively study the prevalence of Alcohol Use Disorders (AUDs) amongst university students in the developing world. This study reviewed literature related to AUDs among university students in developing countries. It described the concept of AUD and the harmful effects of excessive alcohol use, including biological, cognitive, psycho-social, and economic impacts on the individual and the family. , Thesis (MA) -- Faculty of Humanities, Psychology, 2023
- Full Text:
- Date Issued: 2023-10-13
The Role of the courts in the interpretation and implementation of the Right to Basic Education in Section 29(1)(a) of the South African Constitution
- Authors: Ngubane, Kwanele Nhlanhla
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/424141 , vital:72127
- Description: The right to education in section 29(1)(a) of the Constitution was meant to signal a break between an education system divided along racial lines, and a new democratic education system based on equity, equality, and opportunity for all learners. In reality, the South African education system still remains deeply divided along racial lines, with poor, mostly black learners, being under-resourced by the state, while their richer, mostly white, counterparts are being taught in schools that have access to all the resources necessary to realise the right to basic education. As a result, the right to education in section 29(1)(a) of the Constitution has been heavily debated, and between 2010 and 2022, the South African courts have often been called on to interpret the right. In the process, a rich jurisprudence has developed on the core content of the right to basic education, with findings by the courts that the right includes an entitlement to a number of educational resources. These include access to school infrastructure, learner-teacher support materials, desks and chairs, scholar transport, teaching and non-teaching staff, and nutrition. This study examines the way South African courts, between 2010 and 2022, have interpreted and implemented the right to basic education to give effect to section 29(1)(a) of the Constitution. While South African courts have historically shied away from interpreting socio-economic rights to contain a minimum core content and have rather opted for a reasonableness approach, the same is not entirely true for section 29(1)(a). As stated above, courts have been willing to find that the right entails a minimum basket of goods and services without which the right cannot be realised. By examining some of the most important education rights cases during this period, the study proposes that there are five factors that have guided the courts’ interpretation of the right and has assisted in the courts finding that the right contains a minimum core content. These factors are the historical context of the right to basic education; the textual formulation of the right to basic education in section 29(1)(a) of the Constitution; the interrelatedness of the right to basic education and other rights within the Bill of Rights; subsidiary education policies, legislation, and regulations, and lastly, the role of international law. This study seeks to consider the extent to which each of these factors have played a role in courts’ interpretation of section 29(1)(a). The study also considers the implementation of these judgments and the role that the courts have played in realising the right to education for learners on ground-level. , Thesis (LLM) -- Faculty of Law, Law, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Ngubane, Kwanele Nhlanhla
- Date: 2023-10-13
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/424141 , vital:72127
- Description: The right to education in section 29(1)(a) of the Constitution was meant to signal a break between an education system divided along racial lines, and a new democratic education system based on equity, equality, and opportunity for all learners. In reality, the South African education system still remains deeply divided along racial lines, with poor, mostly black learners, being under-resourced by the state, while their richer, mostly white, counterparts are being taught in schools that have access to all the resources necessary to realise the right to basic education. As a result, the right to education in section 29(1)(a) of the Constitution has been heavily debated, and between 2010 and 2022, the South African courts have often been called on to interpret the right. In the process, a rich jurisprudence has developed on the core content of the right to basic education, with findings by the courts that the right includes an entitlement to a number of educational resources. These include access to school infrastructure, learner-teacher support materials, desks and chairs, scholar transport, teaching and non-teaching staff, and nutrition. This study examines the way South African courts, between 2010 and 2022, have interpreted and implemented the right to basic education to give effect to section 29(1)(a) of the Constitution. While South African courts have historically shied away from interpreting socio-economic rights to contain a minimum core content and have rather opted for a reasonableness approach, the same is not entirely true for section 29(1)(a). As stated above, courts have been willing to find that the right entails a minimum basket of goods and services without which the right cannot be realised. By examining some of the most important education rights cases during this period, the study proposes that there are five factors that have guided the courts’ interpretation of the right and has assisted in the courts finding that the right contains a minimum core content. These factors are the historical context of the right to basic education; the textual formulation of the right to basic education in section 29(1)(a) of the Constitution; the interrelatedness of the right to basic education and other rights within the Bill of Rights; subsidiary education policies, legislation, and regulations, and lastly, the role of international law. This study seeks to consider the extent to which each of these factors have played a role in courts’ interpretation of section 29(1)(a). The study also considers the implementation of these judgments and the role that the courts have played in realising the right to education for learners on ground-level. , Thesis (LLM) -- Faculty of Law, Law, 2023
- Full Text:
- Date Issued: 2023-10-13
The use of creative-arts therapies in treating trauma-related mental health conditions in South Africa: perspectives from three practising creative-arts therapists
- Makube, Tshegofatso Bennia Basetsana
- Authors: Makube, Tshegofatso Bennia Basetsana
- Date: 2023-10-13
- Subjects: Arts Therapeutic use , Mental health South Africa , Mental health services South Africa , Health services accessibility South Africa , Psychological trauma , Stigma (Social psychology) , Mental illness Social aspects South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/425399 , vital:72235
- Description: Multiple factors contribute to the prevailing mental health conditions of South Africans. According to Kaminer and Eagle (2010, p.8), 75% of South Africans are trauma survivors, half of whom have experienced multiple traumas, some directly and some indirectly. However, many trauma survivors are not adequately treated due to the limited access and availability of mental health specialists in the country. Thus, mainstream medical treatments ought to be supplemented by alternative forms of therapy such as creative-arts therapy that cater to the wide demographic range of citizens in South Africa. This research aims to explore the efficacy of creative-arts therapies as a treatment for trauma-related mental health conditions in South Africa from the perspectives of three practising creative-arts therapists. The research is a qualitative study and uses Interpretive Phenomenological Analysis (IPA) to interpret the data. The research participants consisted of three accredited creative-art therapists practising in Music, Art, and Dance. The participants were interviewed using semi-structured, in-depth interviews which were conducted online. The interview data was transcribed and analysed using the IPA framework provided by Smith, Flowers and Larkin (2009). The results yielded three superordinate themes which were supported by eight subordinate themes. The results suggest that creative-arts therapies are underutilized in South Africa due to a lack of public awareness and general (mis)perceptions about mental health conditions. Furthermore, access to these therapies in formal settings is limited as they are not offered as treatment options in public health facilities, which negatively impacts the viability of creative-arts therapies practice in the country. Creative-arts therapies offer several unique benefits to individuals of all ages, backgrounds and abilities as they do not require prior artistic knowledge or experience to participate in treatment. In addition, they are non-verbal which helps to bridge the language and cultural barriers that often arise as a result of South Africa’s diverse cultural population. Finally, creative-arts therapies are an effective method of treating mental health conditions incurred through trauma as they focus on accessing stored trauma in the body or unconscious mind through a natural and non-judgemental platform of creative expression. As a result, they address the physical, emotional, psychological, and cognitive effects of trauma while empowering the individual. In conclusion, this research suggests that creative-arts therapies are highly effective in the treatment of trauma-related mental health conditions, particularly in a country like South Africa which experiences high incidents of trauma. They should be better integrated into public health care facilities so that they are accessible to the general public. This will result in an increase in the use of creative-arts therapies as a treatment option for mental health conditions, particularly those related to trauma. It would also help to address the limited awareness and poor perceptions of the nature of mental health, mental illness, mental health care and mental health care services. , Thesis (MMus) -- Faculty of Humanities, Music and Musicology, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Makube, Tshegofatso Bennia Basetsana
- Date: 2023-10-13
- Subjects: Arts Therapeutic use , Mental health South Africa , Mental health services South Africa , Health services accessibility South Africa , Psychological trauma , Stigma (Social psychology) , Mental illness Social aspects South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/425399 , vital:72235
- Description: Multiple factors contribute to the prevailing mental health conditions of South Africans. According to Kaminer and Eagle (2010, p.8), 75% of South Africans are trauma survivors, half of whom have experienced multiple traumas, some directly and some indirectly. However, many trauma survivors are not adequately treated due to the limited access and availability of mental health specialists in the country. Thus, mainstream medical treatments ought to be supplemented by alternative forms of therapy such as creative-arts therapy that cater to the wide demographic range of citizens in South Africa. This research aims to explore the efficacy of creative-arts therapies as a treatment for trauma-related mental health conditions in South Africa from the perspectives of three practising creative-arts therapists. The research is a qualitative study and uses Interpretive Phenomenological Analysis (IPA) to interpret the data. The research participants consisted of three accredited creative-art therapists practising in Music, Art, and Dance. The participants were interviewed using semi-structured, in-depth interviews which were conducted online. The interview data was transcribed and analysed using the IPA framework provided by Smith, Flowers and Larkin (2009). The results yielded three superordinate themes which were supported by eight subordinate themes. The results suggest that creative-arts therapies are underutilized in South Africa due to a lack of public awareness and general (mis)perceptions about mental health conditions. Furthermore, access to these therapies in formal settings is limited as they are not offered as treatment options in public health facilities, which negatively impacts the viability of creative-arts therapies practice in the country. Creative-arts therapies offer several unique benefits to individuals of all ages, backgrounds and abilities as they do not require prior artistic knowledge or experience to participate in treatment. In addition, they are non-verbal which helps to bridge the language and cultural barriers that often arise as a result of South Africa’s diverse cultural population. Finally, creative-arts therapies are an effective method of treating mental health conditions incurred through trauma as they focus on accessing stored trauma in the body or unconscious mind through a natural and non-judgemental platform of creative expression. As a result, they address the physical, emotional, psychological, and cognitive effects of trauma while empowering the individual. In conclusion, this research suggests that creative-arts therapies are highly effective in the treatment of trauma-related mental health conditions, particularly in a country like South Africa which experiences high incidents of trauma. They should be better integrated into public health care facilities so that they are accessible to the general public. This will result in an increase in the use of creative-arts therapies as a treatment option for mental health conditions, particularly those related to trauma. It would also help to address the limited awareness and poor perceptions of the nature of mental health, mental illness, mental health care and mental health care services. , Thesis (MMus) -- Faculty of Humanities, Music and Musicology, 2023
- Full Text:
- Date Issued: 2023-10-13
Using the indigenous technology of making oshikundu to mediate learning of the topic diffusion in Namibia
- Authors: Endjala, Alma Panduleni
- Date: 2023-10-13
- Subjects: Culturally relevant pedagogy Namibia , Diffusion Study and teaching (Secondary) Activity programs Namibia , Ethnoscience Namibia , Pedagogical content knowledge , Social learning , Science teachers Education (Continuing education) , Oshikundu
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419726 , vital:71670
- Description: The Namibian Science curriculum acknowledges that indigenous knowledge (IK) is an important basis for learning science. Among the shared reasons is that it provides learners with access to abstract scientific concepts. As a result, teachers are encouraged to integrate IK into the teaching and learning of science. However, it seems that there are no explicit guidelines on how IK should be integrated into science classrooms. It is against this backdrop that this study sought to explore how the indigenous technology of making oshikundu (a non-alcoholic beverage) can be mobilised by Grade 8 Life Science teachers to mediate learning of diffusion in their classrooms. The study was underpinned by interpretive and indigenous research paradigms. Within these paradigms, a qualitative case study approach was employed. Four Grade 8 Life Science teachers from four different schools in Okahandja town, Otjozondjupa Region, Namibia, participated in this study. Additionally, an expert community member who was knowledgeable about the indigenous technology of making oshikundu was requested to demonstrate how to make it. In this event, the Life Science teachers had to identify the science concepts embedded in the practice. To gather data, this study made use of semi-structured interviews, workshop discussions, observations and journal reflections. Vygotsky’s sociocultural theory was used as a theoretical framework and Mavhunga and Rollnick’s topic-specific pedagogical content knowledge (TSPCK) was used as an analytical framework. The findings of this study revealed that the teachers’ understanding was positively influenced by the integration of IK which certainly assisted them to relate better to the concept of diffusion. This was validated when teachers extracted emerging science concepts from the indigenous technology of making oshikundu. The implication of this study is that expert community member presentations can greatly enhance sense making of science concepts. The study thus recommends that school-based teachers’ continuing professional development in collaboration with expert community members should be carried out to enhance both the teachers’ subject content knowledge and pedagogical content knowledge on IK integration. , Thesis (MEd) -- Faculty of Education, Secondary and Post-School Education, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Endjala, Alma Panduleni
- Date: 2023-10-13
- Subjects: Culturally relevant pedagogy Namibia , Diffusion Study and teaching (Secondary) Activity programs Namibia , Ethnoscience Namibia , Pedagogical content knowledge , Social learning , Science teachers Education (Continuing education) , Oshikundu
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419726 , vital:71670
- Description: The Namibian Science curriculum acknowledges that indigenous knowledge (IK) is an important basis for learning science. Among the shared reasons is that it provides learners with access to abstract scientific concepts. As a result, teachers are encouraged to integrate IK into the teaching and learning of science. However, it seems that there are no explicit guidelines on how IK should be integrated into science classrooms. It is against this backdrop that this study sought to explore how the indigenous technology of making oshikundu (a non-alcoholic beverage) can be mobilised by Grade 8 Life Science teachers to mediate learning of diffusion in their classrooms. The study was underpinned by interpretive and indigenous research paradigms. Within these paradigms, a qualitative case study approach was employed. Four Grade 8 Life Science teachers from four different schools in Okahandja town, Otjozondjupa Region, Namibia, participated in this study. Additionally, an expert community member who was knowledgeable about the indigenous technology of making oshikundu was requested to demonstrate how to make it. In this event, the Life Science teachers had to identify the science concepts embedded in the practice. To gather data, this study made use of semi-structured interviews, workshop discussions, observations and journal reflections. Vygotsky’s sociocultural theory was used as a theoretical framework and Mavhunga and Rollnick’s topic-specific pedagogical content knowledge (TSPCK) was used as an analytical framework. The findings of this study revealed that the teachers’ understanding was positively influenced by the integration of IK which certainly assisted them to relate better to the concept of diffusion. This was validated when teachers extracted emerging science concepts from the indigenous technology of making oshikundu. The implication of this study is that expert community member presentations can greatly enhance sense making of science concepts. The study thus recommends that school-based teachers’ continuing professional development in collaboration with expert community members should be carried out to enhance both the teachers’ subject content knowledge and pedagogical content knowledge on IK integration. , Thesis (MEd) -- Faculty of Education, Secondary and Post-School Education, 2023
- Full Text:
- Date Issued: 2023-10-13
Internal barriers facing small business owners adopting financial management practices in Makana Municipality, Eastern Cape
- Authors: Tendayi, Elizabeth
- Date: 2023-03-31
- Subjects: Small business South Africa Eastern Cape , Business enterprises Finance South Africa Eastern Cape , Financial management , Contingency theory (Management) , Municipal government South Africa Eastern Cape , Business failures , Success in business
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419484 , vital:71648
- Description: Although small businesses are important in South Africa, they have a high failure rate. About 63 percent of small businesses in South Africa fail in the first 18 months of their inception (Van Staden, 2022; Zhou, 2021; Bruwer, 2020: 148). One of the reasons for the failure of small businesses is the improper and ineffective adoption of proper financial management practices (Zada, Yukun and Zada, 2021: 1074). However, the success of small businesses is highly dependent on the adoption of proper financial management practices (Kapitsinis, 2019; Jindrichovska, 2013; Abuzayed, 2012; Kaya and Alpkan, 2012; Banos-Caballero, Garcia-Teruel and Martinez-Solano, 2010). In the Eastern Cape, most small businesses do not adopt proper financial management practices (Raj, 2012; Van Eeden, Viviers and Venter, 2003:1). Therefore, the study aimed to analyse internal barriers facing small business owners adopting proper financial management practices in Makana Municipality in the Eastern Cape. Eastern Cape. Proper financial management practices are evident where there is transparency, efficiency and accuracy in the achievement of the financial objectives of a business (Cheluget and Morogo, 2017: 215). Financial management practices include cash management practices, accounts receivables management practices, accounts payables management practices, inventory management practices, working capital management practices, investment management or capital budgeting practices, financing or capital structure practices, accounting information systems, financial reporting and analysis practices. The study adopted a qualitative research design and a case study methodology. A non-probability judgment sampling method was used to select a sample of twelve small business owners in Makanda, Makana Municipality. Makanda was a relevant study area because it has a high unemployment rate and poverty, and small businesses may be used as one of the driving forces in the reduction of poverty and unemployment in Makana Municipality (Eastern Cape Socio Economic Consultative Council, 2017: 1; Zemenu and Mohammed, 2014: 2; Alebiosu, 2005: 5). Primary data was collected through semi-structured interviews. Content analysis was used to describe and interpret qualitative data using coding and themes. The findings of the study showed that most small business owners or managers in Makana Municipality adopted cash management practices, working capital management practices, inventory management practices, capital structure (equity capital) practices and financial reporting and analysis. However, it was also found that small business owners or managers in Makana Municipality did not adopt accounts receivables management practices, accounts payables management practices, capital structure (debt capital) practices, accounting information systems and capital budgeting (investment) management practices. These barriers included difficulty in debt collection, cost of debt collection, nature of product or industry, challenges with suppliers or creditors, Covid-19, debt avoidance, improvement of cash flow, negative attitude towards computer systems, waste of resources and difficulty use of computer systems. It is recommended that small businesses may overcome these barriers by implementing proper debt collection procedures, honouring credit payments terms with suppliers or creditors, consulting external accountants on how to balance the use of both debt and equity capital, hiring qualified personnel to acquire training and bring awareness to the use of computer systems. In addition, the government should provide financial education programmes that specifically deal with long-term investments, and small businesses are encouraged to apply for Covid-19 rescue packages or grants through role plates such as Debt Relief Finance Scheme and the Small Enterprise Finance Agency (SEFA). It was concluded that each small business adopts financial management practices differently due to the nature of the business or industry. Also, the adoption of financial management practices is dependent on the exposure of the different barriers within each business. Hence, this study confirms that the contingency theory may be used to explain that the adoption of financial management practices is dependent upon the nature of the business or industry and the different barriers that small businesses face. Theoretically, this study contributed to the existing literature by analysing the barriers faced by small business owners adopting financial management practices in the Eastern Cape. Practically, this study highlighted the internal barriers that small business owners need to overcome to the adoption of financial management practices. , Thesis (MCom) -- Faculty of Commerce, Management, 2023
- Full Text:
- Date Issued: 2023-03-31
- Authors: Tendayi, Elizabeth
- Date: 2023-03-31
- Subjects: Small business South Africa Eastern Cape , Business enterprises Finance South Africa Eastern Cape , Financial management , Contingency theory (Management) , Municipal government South Africa Eastern Cape , Business failures , Success in business
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419484 , vital:71648
- Description: Although small businesses are important in South Africa, they have a high failure rate. About 63 percent of small businesses in South Africa fail in the first 18 months of their inception (Van Staden, 2022; Zhou, 2021; Bruwer, 2020: 148). One of the reasons for the failure of small businesses is the improper and ineffective adoption of proper financial management practices (Zada, Yukun and Zada, 2021: 1074). However, the success of small businesses is highly dependent on the adoption of proper financial management practices (Kapitsinis, 2019; Jindrichovska, 2013; Abuzayed, 2012; Kaya and Alpkan, 2012; Banos-Caballero, Garcia-Teruel and Martinez-Solano, 2010). In the Eastern Cape, most small businesses do not adopt proper financial management practices (Raj, 2012; Van Eeden, Viviers and Venter, 2003:1). Therefore, the study aimed to analyse internal barriers facing small business owners adopting proper financial management practices in Makana Municipality in the Eastern Cape. Eastern Cape. Proper financial management practices are evident where there is transparency, efficiency and accuracy in the achievement of the financial objectives of a business (Cheluget and Morogo, 2017: 215). Financial management practices include cash management practices, accounts receivables management practices, accounts payables management practices, inventory management practices, working capital management practices, investment management or capital budgeting practices, financing or capital structure practices, accounting information systems, financial reporting and analysis practices. The study adopted a qualitative research design and a case study methodology. A non-probability judgment sampling method was used to select a sample of twelve small business owners in Makanda, Makana Municipality. Makanda was a relevant study area because it has a high unemployment rate and poverty, and small businesses may be used as one of the driving forces in the reduction of poverty and unemployment in Makana Municipality (Eastern Cape Socio Economic Consultative Council, 2017: 1; Zemenu and Mohammed, 2014: 2; Alebiosu, 2005: 5). Primary data was collected through semi-structured interviews. Content analysis was used to describe and interpret qualitative data using coding and themes. The findings of the study showed that most small business owners or managers in Makana Municipality adopted cash management practices, working capital management practices, inventory management practices, capital structure (equity capital) practices and financial reporting and analysis. However, it was also found that small business owners or managers in Makana Municipality did not adopt accounts receivables management practices, accounts payables management practices, capital structure (debt capital) practices, accounting information systems and capital budgeting (investment) management practices. These barriers included difficulty in debt collection, cost of debt collection, nature of product or industry, challenges with suppliers or creditors, Covid-19, debt avoidance, improvement of cash flow, negative attitude towards computer systems, waste of resources and difficulty use of computer systems. It is recommended that small businesses may overcome these barriers by implementing proper debt collection procedures, honouring credit payments terms with suppliers or creditors, consulting external accountants on how to balance the use of both debt and equity capital, hiring qualified personnel to acquire training and bring awareness to the use of computer systems. In addition, the government should provide financial education programmes that specifically deal with long-term investments, and small businesses are encouraged to apply for Covid-19 rescue packages or grants through role plates such as Debt Relief Finance Scheme and the Small Enterprise Finance Agency (SEFA). It was concluded that each small business adopts financial management practices differently due to the nature of the business or industry. Also, the adoption of financial management practices is dependent on the exposure of the different barriers within each business. Hence, this study confirms that the contingency theory may be used to explain that the adoption of financial management practices is dependent upon the nature of the business or industry and the different barriers that small businesses face. Theoretically, this study contributed to the existing literature by analysing the barriers faced by small business owners adopting financial management practices in the Eastern Cape. Practically, this study highlighted the internal barriers that small business owners need to overcome to the adoption of financial management practices. , Thesis (MCom) -- Faculty of Commerce, Management, 2023
- Full Text:
- Date Issued: 2023-03-31
Investigating the use of nudging to dissuade online banking fraud
- Mutyavariri, Takudzwa Stanley
- Authors: Mutyavariri, Takudzwa Stanley
- Date: 2023-03-31
- Subjects: Electronic commerce Security measures , Bank fraud , Computer security , Behavioral cybersecurity , Decision making Data processing
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419462 , vital:71646
- Description: Online banking is a service offered by most modern banks to provide their clients with a convenient means to access their bank accounts remotely. However, such convenience comes at a cost and has the potential to expose clients to online banking fraud. To mitigate such forms of fraud, banks make extensive use of traditional cybersecurity measures such as firewalls, intrusion detection systems, as well as personal identification numbers (PINs) and passwords. However, despite the use of such traditional cybersecurity measures, online banking fraud still occurs. In particular, traditional cybersecurity measures have difficulties detecting the unauthorised use of a customer’s online banking credentials. For this reason, this study’s main objective was to investigate the effectiveness of nudges when used to dissuade the unauthorised use of clients’ online banking credentials. The study also had two secondary objectives: firstly, to identify where the deployment of nudges would be most effective; and secondly, to identify the rationalisations an individual may use to justify committing online banking fraud. Although previous research has sought to understand the use of nudges in various online contexts, none have done so within the context of online banking. Using a recontextualised version of the COM-B (capability, opportunity, motivation – behaviour) model of behaviour change, nudges were deployed in three versions of a fictitious online banking website. Following this, 15 semi-structured interviews were conducted with online banking users from the United States of America to understand how a third party may behave and rationalise their choices when they have unauthorised access to a customer’s online banking credentials. The transcripts of these interviews were analysed using thematic analysis. The findings revealed that the most dissuasive nudges focused on encouraging individuals to empathise with the account holder. Nudges that increased the perception of an online banking website’s security were also particularly dissuasive. The findings also indicated that the most effective place to deploy these nudges was after a user had logged in. Several rationalisations that enabled individuals to commit online baking fraud were found. The three most common were crime of opportunity, down on their luck, and sunk cost fallacy and curiosity. Together, the findings provide evidence to suggest that, if used effectively, nudges could prove useful as a means of dissuading online banking fraud, and even more so when combined with traditional cybersecurity measures. , Thesis (MCom) -- Faculty of Commerce, Information Systems, 2023
- Full Text:
- Date Issued: 2023-03-31
- Authors: Mutyavariri, Takudzwa Stanley
- Date: 2023-03-31
- Subjects: Electronic commerce Security measures , Bank fraud , Computer security , Behavioral cybersecurity , Decision making Data processing
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419462 , vital:71646
- Description: Online banking is a service offered by most modern banks to provide their clients with a convenient means to access their bank accounts remotely. However, such convenience comes at a cost and has the potential to expose clients to online banking fraud. To mitigate such forms of fraud, banks make extensive use of traditional cybersecurity measures such as firewalls, intrusion detection systems, as well as personal identification numbers (PINs) and passwords. However, despite the use of such traditional cybersecurity measures, online banking fraud still occurs. In particular, traditional cybersecurity measures have difficulties detecting the unauthorised use of a customer’s online banking credentials. For this reason, this study’s main objective was to investigate the effectiveness of nudges when used to dissuade the unauthorised use of clients’ online banking credentials. The study also had two secondary objectives: firstly, to identify where the deployment of nudges would be most effective; and secondly, to identify the rationalisations an individual may use to justify committing online banking fraud. Although previous research has sought to understand the use of nudges in various online contexts, none have done so within the context of online banking. Using a recontextualised version of the COM-B (capability, opportunity, motivation – behaviour) model of behaviour change, nudges were deployed in three versions of a fictitious online banking website. Following this, 15 semi-structured interviews were conducted with online banking users from the United States of America to understand how a third party may behave and rationalise their choices when they have unauthorised access to a customer’s online banking credentials. The transcripts of these interviews were analysed using thematic analysis. The findings revealed that the most dissuasive nudges focused on encouraging individuals to empathise with the account holder. Nudges that increased the perception of an online banking website’s security were also particularly dissuasive. The findings also indicated that the most effective place to deploy these nudges was after a user had logged in. Several rationalisations that enabled individuals to commit online baking fraud were found. The three most common were crime of opportunity, down on their luck, and sunk cost fallacy and curiosity. Together, the findings provide evidence to suggest that, if used effectively, nudges could prove useful as a means of dissuading online banking fraud, and even more so when combined with traditional cybersecurity measures. , Thesis (MCom) -- Faculty of Commerce, Information Systems, 2023
- Full Text:
- Date Issued: 2023-03-31
The influence of immuno-contraception on the ecology of African savanna elephants (Loxodonta africana) in a small game reserve in the Eastern Cape, South Africa
- Authors: Fowler, Natalie
- Date: 2023-03-29
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/422269 , vital:71926
- Description: African savanna elephants (Loxodonta africana) can alter the vegetation structure on a landscape which has both positive and negative consequences for biodiversity. This ecological role can be dependent on the density of elephants in a given area and how the area is transformed. Elephants are currently listed as an endangered species on the International Union for Conservation of Nature (IUCN) global red list. Despite this endangered status, strong conservation efforts in southern Africa have increased elephant numbers in protected areas. In South Africa, many of these protected areas are small (<1000 km2) and fenced. Thus, without the freedom to roam over large areas, elephant impacts on vegetation and other ecosystem processes may be exacerbated. Increased growth rates and higher population densities, have prompted wildlife managers to explore several population-level management techniques to slow elephant growth rates in small, protected areas. One such technique is the use of immuno-contraception. My study focused on three datasets (Pre, During and Post porcine zona pellucida (PZP) treatments) of one elephant population over an 18-year period in a small game reserve in the Eastern Cape, South Africa. The first aim of my study was to compare the female demography and reproductive parameters of treated (with PZP) and non-treated females (no PZP). I predicted that the population growth would decrease as more elephant cows were contracepted as well as them having longer inter-calving intervals than non-treated cows. Further, I predicted that there would be a skewed sex ratio of male calves born to treated cows. Lastly, I predicted that fertility rates would be lower in treated cows than in non-treated cows. I calculated the annual population growth rates, inter-calving intervals, sex ratios, age at first calving, fecundity rates and fertility rates of all breeding cows. Population growth rates were similar to other managed populations although, compared to a relatively untouched elephant population, annual growth rates in my study site were high. The inter-calving intervals and age at first birth were low compared to other African protected areas which were most likely influenced by the use of PZP, rainfall and a lack of density dependence. Treated cows did not have longer inter-calving intervals compared to non-treated cows nor was there a male biased sex ratio of the offspring of treated cows. The second aim was to assess the spatial ecology of this elephant population and how it may be influenced by immuno-contraception. I predicted that the use of PZP would increase the elephant herd’s core range as there were fewer reproducing cows. I also predicted that PZP would alter the elephant’s habitat use making them less selective in terms of the vegetation types they selected. I compared the home ranges of the elephant population among the three treatments (Pre PZP, During PZP and Post PZP treatment). Home ranges were larger when elephants were treated with PZP compared to the Pre and Post treatments. The herd utilized most of the reserve during the use of PZP whereas prior to contraception, their space use was mostly concentrated on the eastern side of the reserve. Additionally, the vegetation utilization was inconsistent across the differing timeframes, specifically between pre PZP and during PZP. Prior to the use of PZP, the elephant herd utilized the old lands and riverine thicket the most whereas during the use of PZP, the grasslands and karroid habitats were used the most. The most likely influence of the changes in home ranges and vegetation utilization were rainfall, the use of PZP and resource availability. My results suggest that the use of PZP is essential for controlling elephant population numbers. However, there may be some long-term effects (e.g., behavioural changes) of the use of PZP in elephant populations in small game reserves. Thus, I recommend continued monitoring of all aspects of elephant ecology on reserves where PZP is used as a contraceptive technique. , Thesis (MSc) -- Faculty of Science, Zoology and Entomology, 2023
- Full Text:
- Date Issued: 2023-03-29
- Authors: Fowler, Natalie
- Date: 2023-03-29
- Subjects: Uncatalogued
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/422269 , vital:71926
- Description: African savanna elephants (Loxodonta africana) can alter the vegetation structure on a landscape which has both positive and negative consequences for biodiversity. This ecological role can be dependent on the density of elephants in a given area and how the area is transformed. Elephants are currently listed as an endangered species on the International Union for Conservation of Nature (IUCN) global red list. Despite this endangered status, strong conservation efforts in southern Africa have increased elephant numbers in protected areas. In South Africa, many of these protected areas are small (<1000 km2) and fenced. Thus, without the freedom to roam over large areas, elephant impacts on vegetation and other ecosystem processes may be exacerbated. Increased growth rates and higher population densities, have prompted wildlife managers to explore several population-level management techniques to slow elephant growth rates in small, protected areas. One such technique is the use of immuno-contraception. My study focused on three datasets (Pre, During and Post porcine zona pellucida (PZP) treatments) of one elephant population over an 18-year period in a small game reserve in the Eastern Cape, South Africa. The first aim of my study was to compare the female demography and reproductive parameters of treated (with PZP) and non-treated females (no PZP). I predicted that the population growth would decrease as more elephant cows were contracepted as well as them having longer inter-calving intervals than non-treated cows. Further, I predicted that there would be a skewed sex ratio of male calves born to treated cows. Lastly, I predicted that fertility rates would be lower in treated cows than in non-treated cows. I calculated the annual population growth rates, inter-calving intervals, sex ratios, age at first calving, fecundity rates and fertility rates of all breeding cows. Population growth rates were similar to other managed populations although, compared to a relatively untouched elephant population, annual growth rates in my study site were high. The inter-calving intervals and age at first birth were low compared to other African protected areas which were most likely influenced by the use of PZP, rainfall and a lack of density dependence. Treated cows did not have longer inter-calving intervals compared to non-treated cows nor was there a male biased sex ratio of the offspring of treated cows. The second aim was to assess the spatial ecology of this elephant population and how it may be influenced by immuno-contraception. I predicted that the use of PZP would increase the elephant herd’s core range as there were fewer reproducing cows. I also predicted that PZP would alter the elephant’s habitat use making them less selective in terms of the vegetation types they selected. I compared the home ranges of the elephant population among the three treatments (Pre PZP, During PZP and Post PZP treatment). Home ranges were larger when elephants were treated with PZP compared to the Pre and Post treatments. The herd utilized most of the reserve during the use of PZP whereas prior to contraception, their space use was mostly concentrated on the eastern side of the reserve. Additionally, the vegetation utilization was inconsistent across the differing timeframes, specifically between pre PZP and during PZP. Prior to the use of PZP, the elephant herd utilized the old lands and riverine thicket the most whereas during the use of PZP, the grasslands and karroid habitats were used the most. The most likely influence of the changes in home ranges and vegetation utilization were rainfall, the use of PZP and resource availability. My results suggest that the use of PZP is essential for controlling elephant population numbers. However, there may be some long-term effects (e.g., behavioural changes) of the use of PZP in elephant populations in small game reserves. Thus, I recommend continued monitoring of all aspects of elephant ecology on reserves where PZP is used as a contraceptive technique. , Thesis (MSc) -- Faculty of Science, Zoology and Entomology, 2023
- Full Text:
- Date Issued: 2023-03-29