Faculty of Accounting and Informatics

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The adoption of an intelligent waste collection system in a smart city
(IEEE, 2023-03) Mthethwa, Simphiwe M.; Xulu, Thuthukani; Msani, Nonsikelelo N.; Mohlakoana, Thuso T.; Ndlovu, Experience E.; Aroba, Oluwasegun Julius
Solid waste management has become a significant concern in environmental issues. This can be a problem, especially in cities where the population is quickly developing, and the sum of waste produced is expanding like never before. Programs for innovative city waste can help raise proficiency, diminish costs, and improve the aesthetics of open places as cities endeavor to oversee waste in public regions effectively. This study enhances intelligent waste systems by developing innovative technologies and software as additional tools for collection. This research demonstrates how the SQERT model, a periodic trend analysis report specific to projects, will be used to assess the intelligent waste management system and the proposed software technology. Furthermore, A software prototype visualization was created to demonstrate and show how the software system will look and its functionalities to improve the waste collection system.
Adoption of smart traffic system to reduce traffic congestion in a smart city
(Springer Nature Switzerland, 2023) Aroba, Oluwasegun Julius; Mabuza, Phumla; Mabaso, Andile; Sibisi, Phethokuhle
Cities across the world suffer significantly from traffic congestion. Governments are trying to harness the power of today's computing, networking, and communication technologies to build system that can improve the efficiency of current road traffic and conditions. The study investigated the purpose efficiencies of intelligent system to assess their performance. Considering the findings, it can be said that traffic flow forecasting (TFF) possibilities are numerous, involve a variety of technologies, and can significantly reduce most traffic issues in smart cities. The studies were later evaluated to find similarities, content, benefits, and disadvantages of traffic congestion. By applying the project management tools such as the performance metrics and SQERT model were used to evaluate and prioritize the state-of-the-art methods. A classical model was proposed to improve upon and determine the traffic dangers that affect road users and aggregate the information about traffic from vehicles, traffic lights, and roadside sensors. These on-road sensors (ORS) performance are used for analyses such are vehicle classification, speed calculations, and vehicle counts.
Analysing the empowerment of women leadership : a case of the Durban University of Technology
(2016) Ngcobo, Akhona Denisia; Ngwane, Knowledge Siyabonga Vusamandla
The purpose of the study was to explore the empowerment of women leadership, focusing on the Durban University of Technology. Statistics around the world have highlighted that women are under-represented in decision-making positions, with a specific focus on the academic sector; this study aims to review these statistics and establish which barriers prevent females from progressing to leadership positions. The target population was comprised of staff members from the Durban University of Technology and ranged from leadership, management, and lecturing, to entry-level employees. The technique of probability sampling was chosen in this research, with a sample size of 100 participants drawn from the population. Questionnaires were designed with both closed-ended and some open-ended questions, and were personally administered to all campuses of the Durban University of Technology, namely Ritson Campus, Steve Biko Campus, ML Sultan Campus, City Campus, Indumiso Campus and Riverside Campus. This study revealed that, although women are still under-represented in Higher Education, there are efforts being made to bridge this gap. This study found female leaders more productive than male counterparts at the Durban University and are able to run their department smoothly and efficiently. The study also found that there are internal respondents agreed that there are hidden difficulties in their department that women face and prevent them from moving into higher positions. Additionally, the study found that there are programs at the Durban University that empower women into leadership. This study contributes to knowledge of gender-based leadership and female empowerment into leadership positions, in the higher education sector.
The application of real options as an enhancement to the net present value technique : a case of the financial services sector
(2022-07-20) Fitzgerald, Kyle Clifton; Marimuthu, Ferina
There has been an incredible transformation in the capital budgeting literature over the past fifty years. Traditional methods, such as Net Present Value (NPV), are at best arbitrary decision-making tools, causing many uncertainties throughout the project lifespan. A major concern is that traditional investment models such as NPV do not adequately evaluate investments under uncertainty, so they cannot integrate managerial flexibility into decision-making. On the other hand, real option analysis draws on the traditional NPV technique and creates a broader range of investment alternatives, allowing management to effectively account for these uncertainties. This study examined the perceptions of financial planners on the application of real options as an enhancement to the NPV technique in the Durban financial services sector. This study focused on a quantitative research design and used questionnaires to gather primary data. The target population of this study was 286 certified financial planners from Durban, KwaZulu-Natal. Data analysis comprised both descriptive and inferential statistics, allowing the researcher to draw conclusions about the target population and suggesting ideas for future research. The results of this study concluded that NPV is insufficient as a standalone capital budgeting technique and that the usage of real options within the NPV framework enhances decision-making in investments when uncertainty is present. The results of the study also indicated that some of the financial planners who participated were unfamiliar with or had limited knowledge of real options, which prevented them from applying these judiciously. It is therefore recommended that these participants enrol in a professional development program on this subject to increase their knowledge and competence in dealing with real options appropriately in financial and investment decision-making. The study used certified financial planners from Durban's central business district, who are part of the country's financial services sector. To make the results generalisable in the context of South Africa, future studies should explore the same topic using certified financial planners from other cities.
Bio-inspired optimisation of a new cost model for minimising labour costs in computer networking infrastructure
(2024) Nketsiah, Richard Nana; Millham, Richard Charles; Agbehadji, Israel Edem
This thesis revolves around the bio-inspired optimisation of a newly formulated cost model tailored for initial installation of a user-specified computer networking infrastructure, motivated by requirements of networking industries, with a focal point on minimising labour costs. The new cost function of this infrastructure installation incorporates essential decision variables related to labour, encompassing the daily requirements and costs of both skilled and unskilled workers, their respective hourly rates, installation hours, and the overall project duration. This deliberate emphasis on labour-centric factors aim to offer nuanced insights into the intricacies of project budgeting and resource allocation. The research critically evaluates the effectiveness of the cost function by examining various factors, such as daily fixed costs, a size and complexity factor tailored to individual scenarios, and a penalty coefficient aimed at ensuring compliance with project schedules. Significantly, the deliberate exclusion of equipment, material, maintenance and operational costs underscores the focused examination of labour-related expenditures, providing a unique contribution to the optimisation landscape within the installation of the user-specified computer networking infrastructure projects. Utilising advanced bio-inspired optimisation techniques, alongside real-world data, this study endeavours to gauge the effectiveness of the new cost model in minimising labour expenses while upholding optimal network performance. The anticipated outcomes of this study extend beyond theoretical contexts to practical implications, providing actionable insights and recommendations for network infrastructure planners. The significance of labour-centric considerations in project planning and design is underscored, providing a more encompassing perspective that aligns with the evolving landscape of modern technological infrastructures. By giving attention to labour-intensive aspects within installation of computer networking infrastructure projects, the thesis aspires to enhance budgeting accuracy and streamline resource allocation processes, thereby fostering more efficient and cost-effective project outcomes.
Cost control and operational performance at eThekwini human settlement unit
(2024) Jwara, Msawenkosi Cedric; Marimuthu, Ferina; Nzuza, Zwelihle Wiseman
Government municipalities have encountered notable challenges due to their inability to undergo necessary revitalisation and keep pace with the ongoing modernisation of the contemporary business environment. Within South African municipalities, prevailing cost accounting methods exhibit a lack of alignment with contemporary advancements in cost management. This misalignment has resulted in delays in delivering vital community services due to an insufficient grasp of strategic resource cost control. Consequently, there arises a distinct imperative to undertake an inquiry into the practical cost control techniques employed, the determinative factors influencing cost controls and the resultant effectiveness of such controls in improving operational performance of the eThekwini Human Settlement Unit (HSU). This study aims to identify the role of cost controls in improving the eThekwini HSU's operational performance. Specific objectives include investigating cost control techniques, factors influencing cost controls, and their effectiveness. Employing a quantitative approach, this study used a questionnaire instrument with closed-ended questions to gather data from 44 purposefully selected HSU employees. Data analysis involved descriptive and inferential statistics using SPSS (version 27®), ensuring reliability and validity. Ethical considerations were observed throughout the research process. The investigation revealed that the eThekwini HSU implements an array of strategies encompassing budgetary frameworks, audit techniques, cost estimation and cost analysis tools in its pursuit of cost containment. Conversely, negative factors of cost control were identified, prominently including challenges rooted in deficient communication, a lack of administrative accountability and socio-political influences. In the context of perceptions, a notable agreement emerged amongst the surveyed personnel, showing the effectiveness of established cost control mechanisms. Based on the findings derived from this study, it is recommended that the eThekwini HSU take proactive measures to address the identified challenges in cost control. This research contributes to the adoption of modern cost control techniques in the eThekwini HSU and, by extension, other municipalities. Improved cost management processes enhance service delivery and benefit citizens by ensuring efficient resource allocation.
Data augmentation for deep learning algorithms that perform driver drowsiness detection
(The Science and Information Organization, 2023-01) Mohamed, Ghulam Masudh; Patel, Sulaiman Saleem; Naicker, Nalindren
Driver drowsiness is one of the main causes of driver-related motor vehicle collisions, as this impairs a person’s concentration whilst driving. With the enhancements of computer vision and deep learning (DL), driver drowsiness detection systems have been developed previously, in an attempt to improve road safety. These systems experienced performance degradation under real-world testing due to factors such as driver movement and poor lighting. This study proposed to improve the training of DL models for driver drowsiness detection by applying data augmentation (DA) techniques that model these real-world scenarios. This paper studies six DL models for driver drowsiness detection: four configurations of a Convolutional Neural Network (CNN), two custom configurations as well as the architectures designed by the Visual Geometry Group (VGG) (i.e. VGG16 and VGG19); a Generative Adversarial Network (GAN) and a Multi-Layer Perceptron (MLP). These DL models were trained using two datasets of eye images, where the state of eye (open or closed) is used in determining driver drowsiness. The performance of the DL models was measured with respect to accuracy, F1-Score, precision, negative class precision, recall and specificity. When comparing the performance of DL models trained on datasets with and without DA in aggregation, it was found that all metrics were improved. After removing outliers from the results, it was found that the average improvement in both accuracy and F1 score due to DA was +4.3%. Furthermore, it is shown that the extent to which the DA techniques improve DL model performance is correlated with the inherent model performance. For DL models with accuracy and F1-Score ≤ 90%, results show that the DA techniques studied should improve performance by at least +5%
Determinants of participation of Msunduzi local municipality’s peri-urban households in the digital finance economy
(2024) Nyide, Nelisiwe Fortunate; Olarewaju, Odunayo Magret
Digital finance is an instrument that has the potential of improving access to finance to underprivileged groups such as peri-urban communities. Digital financial tools are capable of achieving traditional crisis management objectives with greater potency and accuracy than was historically possible. The financial services sector is in a process of accelerating change by adopting new business models based on convergent technological developments to increase customer participation in periurban areas. Therefore, the financial services sector can use digital finance to improve the availability of household financial services through diversified financial products, thus promoting the growth of household consumption. However, several studies maintain that determinants of digital finance participation of marginalised households, including peri-urban households, are generally underdetermined. Moreover, there is limited literature on the participation of South African households in the digital economy. Scholarly literature asserts that the level of participation of South Africans in digital finance is concerning. This is largely due to a lack of awareness and knowledge of digital financial services that are available to South African households. This study seeks to bridge that gap by examining the determinants of participation of peri-urban households in digital finance in the financial services sector in KwaZuluNatal, South Africa. A quantitative research approach was adopted to answer the research questions. This method was found to be suitable for this study given that the research objectives can be best measured using a structured survey that is quantitative in nature. The target population of this study consisted of peri-urban households located in the Greater Edendale area, which is the largest peri-urban area within the Msunduzi Local Municipality. The sample size for this study was 384 periurban households which were selected using purposive sampling, derived from nonprobability sampling. The questionnaires were in English and were also translated into isiZulu in order to make it easier for respondents to participate in this study. The Statistical Package for the Social Sciences (SPSS) was used to compile the descriptive statistics. The results of this study indicate that the general public in economically disadvantaged communities participates in digital financial transactions in the financial services sector on a regular basis. A Spearman correlation analysis found a substantial positive link between the usage of digital platforms by peri-urban families and their degree of participation in digital finance. This association was shown to be statistically significant (r = .649, n = 315, p < .001). However, the results of a Mann-Whitney U test showed that there was no statistically significant difference between genders with regard to involvement in digital finance (Z = -1.804, p = .071). A correlation analysis was undertaken to determine whether peri-urban households’ awareness of digital financial services influenced their adoption of digital platforms. The Spearman correlation analysis (r = .768, n = 315, p < .001) showed a strong and significant relationship between peri-urban households’ knowledge and awareness of digital financial services and their use of digital platforms. Additionally, a Spearman correlation analysis (r = -.524, n = 315, p < .001) revealed a significant negative association between peri-urban households’ adoption of digital financial platforms and their digital literacy. This is despite the fact that literature argues that in South Africa, the adoption of digital financial services is negatively affected by a lack of information and knowledge which is prevalent among marginalised communities.
Development of a web based smart city infrastructure for refuse disposal management
(2017) Oluwatimilehin, Adeyemo Joke; Olugbara, Oludayo O.; Adetiba, Emmanuel
The future of modern cities largely depends on how well they can tackle intrinsic problems that confront them by embracing the next era of digital revolution. A vital element of such revolution is the creation of smart cities and associated technology infrastructures. Smart city is an emerging phenomenon that involves the deployment of information communication technology wares into public or private infrastructure to provide intelligent data gathering and analysis. Key areas that have been considered for smart city initiatives include monitoring of weather, energy consumption, environmental conditions, water usage and host of others. To align with the smart city revolution in the area of environmental cleanliness, this study involves the development of a web based smart city infrastructure for refuse disposal management using the design science research approach. The Jalali smart city reference architecture provided a template to develop the proposed architecture in this study. The proposed architecture contains four layers, which are signal sensing and processing, network, intelligent user application and Internet of Things (IoT) web application layers. A proof of concept prototype was designed and implemented based on the proposed architecture. The signal sensing and processing layer was implemented to produce a smart refuse bin, which is a bin that contains the Arduino microcontroller board, Wi-Fi transceiver, proximity sensor, gas sensor, temperature sensor and other relevant electronic components. The network layer provides interconnectivity among the layers via the internet. The intelligent user application layer was realized with non browser client application, statistical feature extraction and pattern classifiers. Whereas the IoT web application layer was realised with ThingSpeak, which is an online web application for IoT based projects. The sensors in the smart refuse bin, generates multivariate dataset that corresponds to the status of refuse in the bin. Training and testing features were extracted from the dataset using first order statistical feature extraction method. Afterward, Multilayer Perceptron Artificial Neural Network (MLP-ANN) and support vector machine were trained and compared experimentally. The MLP-ANN gave the overall best accuracy of 98.0%, and the least mean square error of 0.0036. The ThingSpeak web application connects seamlessly at all times via the internet to receive data from the smart refuse bin. Refuse disposal management agents can therefore query ThingSpeak for refuse status data via the non browser client application. The client application, then uses the trained MLP-ANN to appositely classify such data in order to determine the status of the bin.
The effect of biographical variables on self-efficacy of management accounting students
(AMH International Conferences and Seminars Organizing LLC, 2022) Naidoo, S. K.
The purpose of this paper is to investigate whether biographical variables such as Gender, Race, Home District, School (urban/rural) and Language proficiency play any role in the Self-efficacy of Cost and Management Accounting (CMA) students and to assess whether Self-efficacy. A descriptive, longitudinal, and mixed-methods approach was used in this paper. In the current study, the quasi-experimental design used for the pre-test and post-test control groups was non-equivalent. The population targeted was CMA students. A census survey was performed. The comparative analysis between the variables revealed no significant difference. However, females, Africans, Urban Home District, Urban School, and English Second Language learners scored more in the post-test. The paper recommends that the implementation of General Education modules into the curriculum be instituted. Additionally, current learners appear to have very poor General Education skills, and respondents themselves believed that self-efficacy can have a positive impact on academic performance
The effect of office setting on employees performance : a case study of eThekwini Municipality
(2016) Mazubane, Nonkululeko Thabisile; Ngwane, Knowledge Siyabonga Vusamandla; Sibiya, Maureen Nokuthula
Office setting is a widely acceptable means of providing an enabling environment that best facilitates employees’ performance and general productivity. This study sought to investigate the impact of office setting on employee performance using, eThekwini (KwaZulu-Natal) municipal offices and employees at the Durban City Hall, as a case study. The objectives of the study were to analyse the office design, finishes and furnishings of the head office building of eThekwini municipality and identify features in the design, finishes and furnishings in terms of their suitability and comfort of the employees; assess the impact of office settings on the performance of eThekwini municipality employees at the City Hall; and propose specific settings based interventions that would address employee health, comfort and wellbeing and thereby enhance optimum performance. The study was based on a sample of 65 City Hall staff randomly drawn from various departments and units, as well as 10 senior managers. Data for the study obtained mainly from the administration of questionnaires was analysed quantitatively using SPSS and Microsoft Excel and presented with the aid of frequency distributions, pie charts, tables, pictures and graphs. The research identified considerable office settings deficiencies which included uninspiring and old-fashioned office design and decor (largely cellular offices), use of dark wooden partitions resulting in poorly illuminated offices, and continued use of old furniture at the City Hall. The study also confirmed that the settings deficiencies had varying adverse effects on the performance of City Hall employees by between (20% - 80%). The study recommends the relocation of the City Hall head office to a new modern facility designed and furnished to suit the particular needs of the organisation. The development and operation of a real estate policy that leverages on the workplace environment to attract, retain and boost employee performance has also been recommended.
Enhancing the usability of a university student support services FAQ Chatbot
(2024) Essop, Luthfiya; Singh, Alveen; Wing, Jeanette
Chatbots play a vital role in customer facing interaction. They offer real-time text or voice responses via intuitive human interaction systems and are often driven by AI technologies. Despite widespread adoption, their optimisation for university environments remains elusive. With a lens on Universities of Sub-Saharan Africa, this dissertation positions usability as essential in a chatbot’s ability to provide effective support for student support services. This dissertation identifies with the dire need for more rigorous design and development in line with the needs of a modern, inclusive university sensitive and responsive to its students’ varying degrees of multiculturalism, multilingualism, socio-economic standing and technology and digital literacy baseline skills. The topic of chatbot integration in University systems has received significant attention in recent years but few have focused on the interplay between usability factors such as, anthropomorphism, NLP, or UX. This has limited our understanding of how best to enhance chatbots, specifically in University student support services. This study aimed to identify the key design factors for an enhanced usability FAQ chatbot, tailored for University student support services. In pursuit of this aim, a usability design framework as well as a FAQ chatbot was developed and tested in a popular University in South Africa. The base functional requirements were inferred from extant literature and then fused with data collected from students and administrative members of staff. The design framework was also influenced by well-known usability principles and standards from ISO, Nielsen and Shneiderman and others. Google Dialogflow was used to develop the chatbot, architected by the design framework. Based on the DSR paradigm, the research followed a systematic approach encompassing usability design, framework development, tool evaluation, and FAQ chatbot development and testing. First-year students and administrative staff members were active participants and served as change agents during the iterative DSR process. Thematic analysis was used to carefully analyse the feedback from participants during the development stages and seed this into the ongoing design process. This iterative process of development and refinement allowed for a richer understanding of how users perceive and interact with the chatbot. During analysis of the final evaluation feedback, PLS-SEM illuminated relationships, dependencies and interactions among various usability design factors which influence the chatbot's overall usability. The major contribution is a blueprint for the design and development of an effective University student support services FAQ chatbot. Theoretical contributions include a usability design framework, iterative DSR development process and evaluation and feedback instruments using robust analysis techniques. There is a need for further research and refinement at the confluence of NLP, anthropomorphism and FAQ chatbot design frameworks.
Estimating effect of total specific atmospheric attenuation on performance of FSO communication link in South Africa
(Engineering and Technology Publishing, 2022) Maswikaneng, Solly P.; Adebusola, Samuel O.; Owolawi, Pius A.; Ojo, Sunday O.
In comparison with Radio Frequency (RF), the Free Space Optical Communication (FSOC) provides higher bandwidth, free license operation, and less initial expenditure. However, its susceptibility to changes in atmospheric weather conditions. In this paper, the impact of irradiance fluctuation on FSO systems was estimated using Rytov theory for major cities in South Africa. The extent to which the refractive index structure parameter, propagation distance and link margin affect the optical signal power at the receiver is discussed and the different methods used in evaluating the atmospheric turbulence effect are investigated. In order to achieve the stated aim, meteorological data, altitude, visibility, and wind speed were obtained from the archive of South Africa Weather Services for a period of 3years (2016-2018) over seven locations which include Cape Town, Pretoria, Upington, Bloemfontein, Emalahleni, Polokwane, East London. Results show that Emalahleni was found to possess the poor visibility of 4.4 km because of foggy conditions due to the activities of miners and other environmental factors, followed by East London with average visibility of 4.8 km. From the analysis of link margin, it was shown that FSO link attenuation reduces at higher wavelengths and long link distances due to the effect of geometric and atmospheric losses. The results show that the rate of decrease in link margin is much higher in the inland regions as compared to the coastal regions; therefore, FSO systems are prone to outage during high rainfall and longer range of connections.
Evolving a framework to observe and analyse customer experience on the Twitter platform using machine learning techniques
(2024) Moodley, Thaneshni; Thakur, Surendra
Retailers have become more focused on retaining and turning existing customers into longterm clients because retailers have become more competitive, customers more demanding, and competitors more aggressive. The 2020 COVID-19 pandemic has forced a transformation for retailers. Within months, a revolution has taken place, constituting major changes to how consumers view cash, how they shop online and what they expect from retailers as part of a positive buying experience. Consumers increasingly expect retailers to create a seamless customer experience. This often means leaning on digital capabilities to create a seamless, omni-channel experience by linking different aspects of the customer shopping experience. The usage of big data analytics has primarily been implemented outside of South Africa to better understand customer connections and experiences, highlighting a noticeable research gap in South Africa. It has been proven to be an effective tool for retailers in predicting customer behaviour. There is a need to reduce the complexities in understanding which are the most appropriate machine learning techniques for sentiment analysis of online customer experience and to capitalise on development. Thereafter, online retailers are better equipped to tailor machine learning tools to craft analytical tools. Given the massive migration to online transactions, this work presents a rigorous analysis of social media posts, which is paramount for modern-era retailers. Businesses can use sentiment analysis to determine how well their brand is performing in the marketplace, learn more about the attitudes of their customers and determine whether their items receive more positive or negative feedback. A longitudinal study was adopted to analyse a dataset of retail-related tweets for the identification of customer complaints using a sentiment analysis hybrid approach, which is a combination of lexicon and machine learning approaches. A conceptual framework was developed to observe and analyse customer experiences on the Twitter platform using machine learning techniques. The framework encompasses components such as data preparation, natural language processing pre-processing techniques, calculating sentiment using sentiment lexicon and ML techniques, and thereafter a selection of the best-performing machine learning technique for sentiment analysis within the developed conceptual framework. The extracted dataset contains 240 000 tweets posted between 01 January 2017 and 31 January 2019, out of which 27 233 tweets were selected for the study. Natural language pre-processing techniques were applied to the dataset, including tokenisation, stemming, lemmatisation, part-of-speech tagging, and name-of-entity recognition. Supervised and deep machine learning gave the best results of 61.75 and 60.25. This study has identified deep learning as a good technique for sentiment analysis when NLP pre-processing methods are done in a certain order. A study on analysing retail complaints posted on the Twitter platform using a sentiment analytic framework has not been done in South Africa before. This study has proven that the sentiment analysis hybrid approach is highly capable of analysing social media data.
An expanded tax model to improve tax compliance amongst micro-businesses
(2021-11-03) Mkhwanazi, Sipho S.; Jali, Lulu Fortunate; Ronald, R.
Taxation plays a significant role in any country’s economy, since countries depend on the tax revenues they collect to generate the resources they require to meet their expenditure needs. The contribution of micro-businesses in South Africa, both to society and to the economy, is such that they have the potential to reduce the high rates of unemployment, to reduce poverty and to help address inequality. However, these businesses are known to face challenges with regards to complying with their tax obligations. Therefore, in this study, the conceptual framework presented by Fischer’s Tax Compliance Model is explored and its limitations considered in order to find possible solutions to improve tax compliance amongst micro-businesses. The aim of this study was therefore to expand existing theoretical models to further understand tax compliance behavior amongst these micro-businesses. The study adopted a quantitative research approach and a questionnaire was randomly distributed to micro-businesses in the following areas of eThekwini: a suburban area (Durban North), a township area (Umlazi), a rural area (Umbumbulu) and the city centre of Durban. Of the selected sample of 392 micro businesses, only 242 micro-business owners completed the questionnaires despite an extension of time being granted. Three research assistants were employed to assist the researcher in the data collection. The analytic software (SPSS) Version 26.0 was used to analyze the data. Results include the presentation of biographical data of the respondents, along with factors selected for inclusion which would enable a deeper understanding to emerge of aspects needed to improve tax compliance amongst this group of taxpayers. The findings indicate that these business owners share many of the characteristics of other businesses in their tax compliance behavior, but also that there were specific additional factors which affected them as regards tax compliance particularly involving the three aspects selected as a focus by the researcher: registration for tax, keeping of accurate accounting records, and drawing up of financial statements. These findings enabled an expanded tax compliance model to be presented. The study therefore contributes to improving the understanding of tax compliance behavior amongst micro-businesses in eThekwini Municipality. It recommends that, in order to improve the level of tax compliance amongst this group, the South African Revenue Services (SARS) must find better ways of communicating with, and assisting, micro-business owners to register their businesses for tax and they must emphasize the importance of keeping accurate accounting records, along with the need to prepare accurate financial statements for their businesses.
Experimenting on the added value of M-learning for the teaching of word problems
(2012) Cassim, K. M.; Eyono Obono, Seraphim Desire
The aim of this paper is to examine the use of Mobile Learning (M-learning) for the teaching of word problems. This aim is achieved by qualitatively analyzing interviews data from three second grade teachers from urban and rural schools from the Kwa-Zulu Natal Province of South Africa. These teachers were interviewed after the participation of their learners in an experiment in which M-learning was used for word problems homework. Results from this experiment indicate that M-learning improves learners’ performance, attitudes and excitement with regard to word problems. All the teachers interviewed were satisfied with the use of M-learning for the teaching of word problems, and they all agreed on its usefulness, effectiveness and efficiency. However, there were some minor differences of opinions among the teachers on the ease-of-use and on the reliability of the cellular phone application used in the experiment. The novelty of this study can mainly be credited to its focus on the use of cell phone based M-learning for the teaching of word problems, compared to existing literature usually concerned with software applications either for the teaching of algebra and geometry in mathematics or, for teaching in general.
Exploration of budget, budgetary control and performance of public hospitals in KwaZulu-Natal, Durban
(2023) Fada, Sinesipho; Olarewaju, Odunayo Magret
Budgeting and budgetary controls are instruments of financial management that are critical for the accomplishment of objectives and goals of an organisation. Hospitals are amongst vital organisations in every country that citizens rely upon to attend to their different injuries, ailments and more especially in times of crisis such as during the recent corona virus pandemic. It is in this vein that this work set out to explore the budget, budgetary control, and performance of public hospitals in KwaZulu–Natal, Durban. Seven hospitals were the subject of the investigation. The research employed quantitative data collection. A sample of seventy employees from different hospitals participated in the study. Data analysis relied on NVIVO and Statistical Package for Social Sciences (SPSS). The investigation discovered that poor budget planning and a low-income generation base make it difficult for these hospitals to meet their obligations as health care institutions. It is suggested that subordinates are always planning.
Factors influencing innovative leadership in mobilising small and medium enterprises (SMEs) towards smart manufacturing in Pietermaritzburg
(2023) Maphumulo, Sydney Dumisani; Nyide, Celani John
Small and medium-sized businesses (SMEs) are regarded as effective drivers of inclusive economic growth and expansion in South Africa and globally. After noting the significance of SMEs and their contribution to the economy, it is helpful to observe how their growth and sustainability is being maintained through the adoption and utilisation of smart manufacturing techniques and innovative leadership. Consequently, this study highlighted the significance of SME adoption of innovative leadership in smart manufacturing. The main aim was to critically examine factors influencing innovative leadership in mobilising SMEs towards smart manufacturing in Pietermaritzburg, KwaZulu-Natal (KZN), South Africa. A quantitative research approach was adopted with census sampling; 102 manufacturing SMEs registered in the Msunduzi Municipality database participated. The data was analysed using the latest version of SPSS V 29.0.1. The findings of this research indicate that the use of robotic technology among manufacturing SMEs is very limited. Moreover, the adoption of internet of things (IoT) and artificial intelligence technologies is still very low. Therefore, the general finding is that the utilisation of smart manufacturing processes by SMEs in the manufacturing sector in Pietermaritzburg is still in its infancy. This study also found that there is substantial evidence supporting the presence of innovative leadership practices in SMEs operating in the manufacturing sector. This provides an opportunity for these companies to advance the smart manufacturing agenda through effective leadership. The study found a number of factors that had an impact on the use of smart manufacturing processes and innovative leadership.
Health insurance cross-selling predictions with machine learning for South African consumers
(2024) Mavundla, Khulekani; Thakur, Surendra
Cross-selling is the practice of selling additional products or services to an existing customer to increase business revenue. Cross-selling health insurance is challenging for companies, as they spend significant time meeting with prospective clients without knowing the likelihood of a sale. A health insurance provider often markets additional insurance products to its clients through different channels. This study aims to develop a robust ML model to help health insurance companies identify potential customers likely to engage in cross-selling. Objectives include extracting and preparing customer data from a large South African insurance company using suitable ML techniques. The study also seeks to determine effective algorithms for predicting health insurance cross-selling and to identify influential features for algorithm selection. This study adopted a quantitative research approach focused on extracting health insurance customer data. To achieve this, the study applied ML techniques by using the Python language using a dataset obtained from a large South African insurance company which is a rich repository that contains demographics, health conditions, and policy information. The study applied various ML algorithms, including Random Forest, KNearest Neighbors, XGBoost classifier, and Logistic Regression, feature engineering techniques were employed to enhance predictive accuracy. Analyzing 1,000,000 customer records with 17 features, Random Forest emerged as the top model with an accuracy of 0.91 and an F1 score of 1.00. The study found that customers aged 2570, with prior insurance and longer service history, are more likely to purchase additional health insurance. This study will assist insurance providers in developing a strategy for reaching out to those clients in order to enhance their business operations and revenue.
ILS: towards an alternative qualification model for information and libraries in the African context
(2007) Raju, Jayarani
It is important for Africa to blaze its own unique path in terms of developing ILS qualification models that would be realistic and relevant to the African context and, importantly, add value to African library and information services which have a crucial role to play in the growth and development of the continent. Towards this end, a research project is currently being undertaken in South Africa where, as part of the project, work environments in other disciplines such as journalism, health care and engineering are being empirically investigated and compared with LIS services in terms of job functions and higher education qualification types required to fulfill these job functions. The intention is to see if perhaps there are any innovations, lessons or best practices that the ILS profession can draw from these disciplines in terms of staff structures in LIS services, job functions of incumbents, and qualification requirements defining these structures and functions. The purpose of this paper is to report on some of the preliminary findings in an initial and novel comparison involving public, academic and special libraries, and engineering firms, newspaper houses and health care services in an African city. The findings, in the main, reveal that other disciplines seem to embrace vocational institutions, such as universities of technology, in the work place much more than the LIS work environment. The paper recommends that African models in ILS education and training should break the traditional alignment with western grown qualification models. It needs to draw lessons from work place practices in other disciplines and from innovative work place behavior within the ILS discipline evident in the preliminary findings presented in this paper, and more fully utilize qualification products from non traditional university institutions which often are the only tertiary level institutions many African school leavers are able to access. At the same time African ILS qualification models should afford articulation means that provide opportunities for further education and development of these individuals. In reporting these initial findings the paper also interrogates issues such as vocational higher education institutions like the emerging universities of technology and the value and role of their ILS qualifications in the African context vis á vis those of the traditional universities, the role and contribution of the ILS paraprofessional to African LIS services, and the issue of articulation between higher education qualification types and the relevance of this for ILS education in Africa.

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