Research Publications (Accounting and Informatics)
Permanent URI for this collectionhttp://ir-dev.dut.ac.za/handle/10321/212
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Item Integration of an autoencoder model with an actor-oriented system(Advances in Artificial Intelligence and Machine Learning, 2024) Dyubele, Sithembiso; Cele, Noxolo Pretty; Mbangata, LubabaloTraditional machine learning frameworks often struggle with scalability, modularity, and efficient resource management, especially when dealing with vast data. Actor-Oriented Systems offer a robust framework for building such scalable systems, allowing concurrent processing and efficient handling of large datasets. This study investigated the integration of Autoencoders (AE), which are pivotal in unsupervised learning, with Actor-Oriented Systems to enhance the modularity, scalability, and maintainability of the model training process. The study seeks to leverage the capabilities of AE and Actor-Oriented Systems to achieve high-quality image reconstruction and efficient processing. The study also attempted to understand the underlying patterns in the data, assess the performance of the model, and demonstrate the benefits of modular and scalable systems. Key findings from the results showed significant improvements in training efficiency and performance of the model, especially when using Actor-Oriented Systems. The training time was reduced from 16.96 seconds to 14.21 seconds, and the validation loss improved from 0.2768 to 0.2100, indicating better generalisation and learning. Data augmentation techniques further enhanced the robustness of the model, leading to more accurate reconstructions of the test images. Actor-Oriented Systems facilitated concurrent processing, improved modularity, and enabled the system to scale efficiently with increasing data volume. This study also highlighted the practical benefits of integrating AE with Actor-Oriented Systems, providing valuable insights into building more robust, maintainable, and scalable machine learning workflows.Item A review of artificial intelligence implementation in academic library services(Stellenbosch University, 2024-08-28) Zondi, Nombuso Phamela; Epizitone, Ayogeboh; Nkomo, Ntando; Mthalane, Peggy Pinky; Moyane, Smangele; Luthuli, Mthokozisi; Khumalo, Mbalenhle; Phokoye, SamkelisiweArtificial intelligence (AI) has emerged as a transformative force across various sectors, including academic libraries, offering potential paradigm shifts in operations and patron services. The imperative need for AI in educational library services stems from its myriad advantages in enhancing efficiency and service quality. Despite its promise, the integration of AI within academic libraries faces hurdles such as expertise shortages, infrastructure limitations, financial constraints, and employment concerns. This paper critically seeks to assess AI implementation in academic library services. The aim is to uncover adoption drivers and challenges in AI implementation in academic libraries. This paper conducts a comprehensive literature review to explore implementation of AI in academic libraries. The findings of the study indicate that AI implementation heralds an era of enhanced service delivery, albeit accompanied by challenges, notably in developing countries like South Africa. It also indicates that success hinges on meticulous planning, collaborative teamwork, adequate funding, and proactive promotion. Furthermore, the paper’s findings offer librarians and top management insights into navigating the adoption of AI projects within academic library settings efficiently.Item Fraud mitigation practices and profitability of insurance companies in South Africa(2024-03-01) Msomi, Thabiso SthembisoThe objective of this study was to evaluate how measures taken to prevent fraud impact the profitability of insurance companies operating in South Africa. The study adopted a descriptive research approach and surveyed a sample of 70 licensed insurance companies in the country. Primary sources of data were obtained by engaging claims managers in each of the firms, and descriptive and inferential statistics were used to analyse the data. The results of the study revealed that fraud mitigation measures significantly affect the profitability of insurance companies in South Africa. The implementation of fraud prevention, detection, and response measures had a positive impact on the profitability of these firms. Based on the findings, the study recommends that the Insurance Regulatory Authority establish regulations that mandate all insurance providers to collect and report statistics on fraud. Insurance firms should provide their employees with comprehensive training on fraud management and implement strict penalties and disciplinary measures for employees involved in fraudulent activities, as they can undermine the effectiveness of the fraud mitigation process.Item Debtors’ management practices and resilience of small and medium enterprises in South Africa(International Journal of Social Science Research and Review, 2024-01-19) Msomi, Thabiso Sthembiso; Matemane, Reon; Zungu, Sphesihle Charles; Campbell, ThomasAim: This research aimed to assess the relationship between debtors’ management practices and the resilience of small and medium-sized enterprises in South Africa. Methods: Employing a quantitative research design, the study employed purposive sampling to select a cohort of 110 SME owners operating in Durban, South Africa. 94% response rate was achieved, yielding 103 valid responses. Results: The results of the analysis unveiled a statistically significant positive correlation between effective debt management and the resilience of SMEs. This empirical evidence signifies that proficient debtors' management plays a pivotal role in enhancing the resilience of SMEs operating in South Africa. Contribution: This study contributes to the growing body of knowledge by affirming the positive influence of debtors' management on the resilience of SMEs in South Africa. Drawing on the findings of this study, government agencies and industry associations should collaborate to develop supportive initiatives and policies that aid SMEs in optimizing their debt management strategies.Item Factors affecting small and medium-sized enterprises financial resilience post Covid-19 pandemic in South Africa(PT Keberlanjutan Strategis Indonesia, 2023-11) Msomi, Thabiso Sthembiso; Zungu, Sphesihle CharlesThis research paper aims to investigate the factors influencing the financial resilience of SMEs in South Africa in the aftermath of the COVID-19 pandemic. The study focuses on three primary factors: access to loans, the interest rates applied to these loans, and the structure of repayment plans. To achieve this purpose, a quantitative research methodology, guided by the positivism philosophical framework, was employed. The research selected 310 respondents who were SME owners representing various sectors. The data collection and analysis methods primarily involved multivariate regression analysis. The research revealed that access to loans, interest rates on loans, and the design of repayment plans exerted positive and statistically significant effects on the financial resilience of SMEs in the post-COVID-19 period. These factors displayed probability values of 0.005 and absolute values of 0.448, 0.456, and 0.432, respectively. These findings underscore the crucial role of these factors in determining the financial stability of SMEs. The study's implications are twofold. First, it suggests that financial institutions should streamline the process for SMEs to access financing, making it more accessible and accommodating. Furthermore, these institutions should tailor loan repayment options to better align with the unique needs of SMEs. Second, the research underscores the importance of offering financial education and support services to assist SMEs in enhancing their financial management skills and adaptability within the post-pandemic economic landscape.Item The relationship between macroeconomic factors and profitability of reinsurance companies in Africa : an application of system GMM-Model(PT Keberlanjutan Strategis Indonesia, 2023) Nzuza, Zwelihle Wiseman; Msomi, Thabiso SthembisoDespite the known strengths of the reinsurance companies to generate immense profits, evidence from existing literature indicates that the future of the reinsurance companies needs to be more robust to economic deficiencies leading to underperformance. There are many possible factors behind this. However, this study aimed to determine the relationship between macroeconomic factors and the profitability of African reinsurance companies with a Generalized Method of Moments (GMM) model. The study used 121 listed reinsurance companies from 48 African countries using secondary data from year 2008 to 2019. A 1452 observation panel data set was analyzed using conventional least squares and two-step System GMM estimators. The study revealed that GDP, interest rate, and the exchange rate positively impact profitability. In contrast, the inflation rate and money supply revealed a negative and negligible impact on profitability. The input of this research resides in providing new evidence on the macroeconomic factors influencing the profitability of listed reinsurance companies in Africa.Item Sustaining small and medium-sized enterprises through financial awareness, access to digital finance in South Africa(LLC CPC Business Perspectives, 2023-03-28) Msomi, Thabiso Sthembiso; Kandolo, Ka MuzomboSmall and medium-sized enterprises (SMEs) have several critical challenges that threaten their capacity to survive and thrive. However, access and awareness to digital platform is fundamental to moderate the financial costs and develop financial productivity and sustain SMEs financially. Considering this, the purpose of this study is to get empirical information on the level of management awareness and usage of digital platforms in SMEs in South Africa. The methodological framework included a quantitative research strategy and positivist paradigm. Purposive sampling was utilized to collect data from 321 out of 700 SMEs owners, and the Cochran formula was used to explain the sample size. There were 321 surveys sent out, and 304 were filled out and returned (95% response rate). Descriptive analysis, Pearson’s correlation, and regression analyses from the Statistical Package for Social Sciences were used. The results of Pearson’s correlation coefficient establish a statistically significant relationship between access to digital finances and SME Sustainability (r = 0.334), as well as a statistically significant relationship between financial awareness and SME Sustainability (r = 0.549). The findings alert SMEs managers of the need to improve their digital platforms awareness in order to meet current financial demands and make better informed financial choices to improve company success. The results explain the advantages of trading using many digital platforms available in the country to improve the performance of their enterprises.Item Analyzing firm-specific factors affecting the financial performance of insurance companies in South Africa(LLC CPC Business Perspectives, 2023-04-05) Msomi, Thabiso Sthembiso; Nzama, SmangeleThis study aims to investigate the effect that firm-specific factors have on the financial performance of South African insurance companies. This paper looked at the performance of 36 insurers that are publicly traded and have quantifiable markets from 2008 to 2019. The return on assets (ROA) was calculated as a function of the financial performance in this study. While the firm size, leverage ratio, premium growth rate, liquidity ratio, and tangibility of assets were examined as dependent factors using the panel data regression technique, the premium growth rate, liquidity ratio, and tangibility of assets were explored as independent variables. According to the findings of the regression analysis, other firm-specific factors, with the exception of leverage and liquidity ratios, do not have a statistically significant influence on the financial performance of South African insurance companies. A negative and insignificant association was discovered between premium growth rate and ROA at –0.0023 and tangibility of assets and ROA at –0.0113. There was a strong positive and significant relationship between liquidity ratio and ROA at 0.0927, while the size had a positive but insignificant relationship with ROA at 0.0039. Leverage ratio and ROA had a negative but significant relationship at –0.1512. This study suggests that the use of automated systems and insured techs will be advantageous in cutting costs associated with policyholder enrollment, claims agreement, and even easily achieved tailor-made policy initiatives.Item The effect of interest rates on credit access for small and medium-sized enterprises : a South African perspective(LLC CPC Business Perspectives, 2023-11-15) Msomi, Thabiso SthembisoThis study investigates the effect of interest rates on credit access for small and medium-sized enterprises (SMEs) in South Africa. The study employs a quantitative research design, using data collected from 200 SMEs in South Africa. The data was analyzed using descriptive statistics, Pearson’s correlation coefficient analysis, and multiple regression analysis. An inverse relationship between interest rate and credit accessibility was found using the Pearson correlation coefficient (r = –.199, p < 0.05). The results show that interest rates have a significant negative effect on credit access for SMEs in South Africa. Moreover, the study finds that SMEs experience considerable obstacles in obtaining affordable credit, and that interest rates play a crucial role in this. The study recommends that policymakers in South Africa should consider reducing interest rates and relaxing collateral requirements to improve credit access in SMEs. Furthermore, the study suggests that SMEs should focus on building a good credit history to improve their creditworthiness and increase their chances of accessing credit. Overall, the findings of this study contribute to the existing literature on the effect of interest rates on credit access for SMEs and provide insights for policymakers and SME owners in South Africa.Item Macroeconomic and firm-specific determinants of financial performance : evidence from non-life insurance companies in Africa(Informa UK Limited, 2023-12-31) Msomi, Thabiso SthembisoThis study aimed to examine the macroeconomic and firm-specific determinants of financial performance using 121 listed non-life insurance companies from 48 African countries for the period 2008–2019. Panel data of 1452 observations were examined using both ordinary least squares and two-step System Generalised Method of Moments estimators. The findings of this study show that lagged return on assets, equity capital, operational efficiency and leverage, investment capability and gross domestic product are the statistically significant determinants of financial performance in African non-life insurance companies even though equity capital, operational efficiency and leverage are inversely significant. It is concluded that insurance industries, policymakers, government and investors should take into consideration these significant factors in taking decision and improving their performance. Also, it is recommended that the capital structures of the sector should be restructured to maintain a favourable balance in the equity and debt of the companies. Also, mechanisms such as automated systems that can reduce operational cost should be adopted such that financial performance can be enhanced.