Theses and dissertations (Accounting and Informatics)

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Advantages and disadvantages of eLearning in primary and secondary schools in the context of developing countries
(2015) Temitope, Obafemi Samson; Eyono Obono, Seraphin Desire
Information and Communication Technologies (ICTs) are ubiquitous nowadays, and there are many situations where they are overall perceived either as advantageous or as disadvantageous; but there are other situations where it is unknown whether they are overall advantageous or disadvantageous. For example, ICTs are perceived as advantageous for communication, but texting during driving is perceived as worse than drinking while driving. Concerning for example eLearning which is the use of ICTs in education, the fact that it has not yet eliminated the problem of poor academic performance raises the question as to whether ICTs are advantageous or not in education especially when one considers their high cost. Therefore, the aim of this study is to examine the perceptions of educators on the advantages and disadvantages of eLearning. This aim will be subdivided into three types of research objectives: (a) to select from existing literature suitable theories that can be applied to the examination of educators’ perceptions on the advantages and disadvantages of eLearning; (b) to design a model of the factors affecting educators’ perceptions on the advantages and disadvantages of eLearning; (c) to empirically test the above announced model; (d) to propose recommendations on how to optimize the impact of eLearning. Objectives a, b, and d were accomplished through the review of existing appropriate literature on teaching and learning, and on eLearning; but objective c was met through a survey of 65 educators of Camperdown town schools in the Pinetown district of KwaZulu-Natal province of South Africa. The outcomes of these four objectives are as follows: (a) Constructivism, Progressivism, and Self-regulated learning can be used as suitable theories applicable to the examination of educators perceptions on the advantages and disadvantages of eLearning; (b) It makes sense to hypothesize that educators perceptions on the advantages and disadvantages of eLearning are affected by their demographics and by their adherence to learning theories; (c) Empirical test conducted by this study confirm that educators perceptions on the advantages and disadvantages of eLearning are affected by their adherence to constructivism and to progressivism; (d) It can be concluded that the impact of the use of ICTs on teaching and learning will be optimized through the deployment of constructivist and progressivist educators as champions of eLearning projects in schools.
A comprehensive standards-based framework for enabling semantic interoperability of disease surveillance data for Namibia through adopting health standards
(2021-09-02) Angula, Nikodemus; Dlodlo, Nomusa; Mtshali, Progress Qhaphi Thabani
The Ministry of Health and Social Services (MoHSS) in Namibia runs silo information systems in the 14 regions of the country, and these silo systems were donated by non-governmental organisations. In addition to a regional District Health Information System (DHIS-2) for each region, there is the main DHIS-2 at the MoHSS. The Health Information Systems (HIS) that include the main DHIS-2 at the MoHSS and silo systems in the regions work in isolation currently. Hence this study aimed at finding a framework to enable semantic interoperability of disease surveillance data in these HIS. This is meant to enable the main DHIS-2 and these silo systems in the Namibian public hospitals to act as an integrated platform that shares and exchanges disease-surveillance information. Semantic interoperability is the ability to automatically interpret the information exchanged meaningfully and accurately to produce useful results as defined by the end users of both systems. To achieve semantic interoperability, both sides must defer to a common information exchange reference. Utilising the Integrating the Healthcare Enterprise (IHE) standard and Health Level Seven (HL7), this research provides guidelines on how to integrate these heterogeneous HIS through the adoption of established health standards. Thus, IHE and HL7 standards were adopted to interface the main DHIS-2 and silo systems at a data level. The result of this research is a framework to enable the semantic interoperability of disease surveillance data in Namibian public hospitals through the adoption of IHE and HL7 standards, in addition to a prototype that demonstrates how disease surveillance data can be integrated in the Namibia healthcare environment. In the Namibian health domain, there is no known protocol that governs or aggregates disease surveillance data from remote heterogeneous HIS. Therefore, the study developed an interlink protocol that can aggregate disease surveillance data from remote HIS. This means that health professionals in Namibia would use the system for fast decision-making simply because they are accessing disease surveillance data in real-time. In this case, the protocol was applied to govern heterogeneous systems in Namibian public hospitals for data semantic interoperability of the main DHIS-2 and these other health information silo systems so that they can exchange health data and information, specifically, disease surveillance data. This interlink protocol is based on JSon. To test the Interlink protocol, a number of use case scenarios were used. The scenarios include integrating crowd-sourced disease surveillance data through the communities’ mobile phones, integrating disease surveillance data collected through community health workers’ (CWH) visits, and also integrating disease surveillance data collected from community members during hospital visits. In each case, the interlink protocol is paired to an HL7 standard to facilitate communication of the disease surveillance data from the source to the integrated HIS. A prototype for each use case is developed as proof of concept, to test that the protocol can enable integration of the disease surveillance data in these HIS. The Retrieval Display profile was identified from HL7 standards as the closest to suit the integration of disease surveillance information obtained through mobile crowdsourcing. The Cross-Gateway Patient Discovery (XCPD) profile that supports the means to locate communities that hold patient-relevant health data and the translation of patient identifiers across communities holding the same patient data was adapted to support communication between CHWs, the DHIS-2 in the MoHSS and silo HIS in the regional hospitals. The Patient Demographics Actor (PDA) profile was adapted to support communication for data collected within the hospitals. The research was conducted in two phases. The first phase was the collection of data on the status of semantic interoperability of HIS in the Namibian healthcare sector. The case study setting was based on public hospitals from eight regions in Namibia using two (2) public hospitals per region, which were purposely sampled. The study population comprised of system analysts, programmers, chief system administrators, system administrators, disease surveillance office, chief disease surveillance office nurses, doctors, therapists, health assistants, public health officers, health administrators, regional health coordinators and regional assistant coordinators. A stratified purposive sampling of the study participants was done. This first phase followed an interpretive approach. This first phase supported a mixed methods approach encompassing both qualitative and quantitative data analyses. The Grounded Theory was the underlying theory of this research. The second phase was the design and development of the semantic interoperability framework. The Design Science Research (DSR) approach guided the development of the framework and prototype. Expert reviews were sought to review and validate the framework and prototype that were developed. The study contributions to the body of knowledge were that the researcher has proven silo HIS in Namibia can be integrated, developed a prototype, integrating health standards to Namibia which hasn’t been done before.
Critical success factors within an Enterprise Resource Planning System implementation designed to support financial functions of a public higher education institution
(2021-09-02) Epizitone, Ayogeboh; Olugbara, Oludayo O.
The Enterprise Resource Planning (ERP) system of an organization is a highly significant integrator of various processes of the organization that comes with many intrinsic merits. ERP systems will soon become intelligent enterprise systems as the world shift towards the fourth industrial revolution. This capability will make it significant to resolve the current snags plaguing the systems. Many of the snags that have been encountered and presented by the ERP systems have successfully been curbs with the concept of Critical Success Factors (CSFs). However, the nature and attributes of these factors have been inadequately dissected coupled with the lack of sound scientific methodology to validate the factors. Hence, turning them to be numerous without worth has prompted the quest to uncover CSFs in a sector that experience the most adverse impact is the Higher Education Institute (HEI) and the seldom researched area is the financial sector. The successful implementation of CSFs would significantly aid the efficacy of failing implementation of ERP systems. The study aims to pinpoint CSFs for ERP system enactment within the financial information system of a public HEI. Exploring four overarching objectives of identifying the minimal lot of CSFs for ERP enactment that would support financial function. To reconnoiter the magnitude of each of the CSFs in the financial sub-system arbitrated by a successful contrivance. To investigate an effective model that when adopted would support financial functions. To give wide-ranging reference to management for the efficient enactment of ERP systems that would sustain financial functions. To achieve these objectives, a mixed method methodology coupled with a pragmatism philosophy stance was employed that involved literature review, expert opinions, and application of advanced impact analysis technique. In this study, 205 CSFs were aggregated from the related literature and trimmed after a preliminary analysis to yield a minimal set of 20 CSFs that are applicable to the context of financial systems. Each factor was evaluated by a nadir sample size of nine experts through the deployment of an online data collection tool. The opinions of experts generated the Cross-Impact Matrix (CIM) that was evaluated using the advanced impact analysis (ADVIAN) technique. Application of ADVIAN explores the significance of the CSFs in a financial system. Presenting a resolution to the efficacious enactment of CSFs for ERP systems in HEIs determined by criticality, integration, and stability measurements. Additionally, ranking the CSFs utilizing the precarious, driving, and driven criteria to structure an effective model to assist financial functions. The outcomes can afford an eclectic practical blueprint as an allusion and bearing gage for planning, enacting and utilizing ERP systems to improve organizational performance.
Data mining to analyse recurrent crime in South Africa
(2021-11-02) Monyeki, Phirime; Naicker, Nalen; Adeliyi, Timothy Temitope
When South Africa is compared to other countries, it has a notably high rate of crime. The country has seen a concomitantly high occurrence of murder, residential burglary, drug-related crime and carjacking (hijacking) crime. The government is desperately seeking solutions that can be implemented to reduce recurrent crime. Several reasons to explicate high crime trends in different areas include alcohol or drug abuse, low standards of education, poor parenting skills and a lack of social and vocational skills. This study aimed to gain better insight into crime trends in South Africa using data mining techniques. Decision-making linked to the data could help the government implement a coherent crime strategy to mitigate crime. The crime dataset chosen for this study was publicly available at kaggle.com. The dataset was prepared using Python programming code. The research design was utilised as an overall strategy to compile all different components of this study with an intention of answering the research questions and attaining the research objectives. To identify the significant changes, ChangePoint Analysis (CPA) was performed to pinpoint the abrupt change in the South African crime dataset. Two methods called Cumulative Sum (CUSUM) and Bootstrap were implemented in this study of CPA. To analyse the trend of data, CUSUM and Bootstrap were performed to measure the occurrence of change points based on the confidence levels. The CPA outcome depicted multiple significant changes and abrupt shifts in several provinces of South Africa. Linear regression (LR) was utilised to predict the future trends of crime in South Africa from 2016 – 2022 based on the erstwhile 2005 – 2015 crime statistics. The results showed that crime has been on the increase in South Africa with certain provinces such as Western Cape, Gauteng and KwaZulu-Natal being identified as crime hotspots. Future studies on crime should focus only on one province to gain insight into the dominating crimes and hotspots within that particular province, with a view to developing highly specific crime-reduction interventions.
Determining critical success factors for implementation of on-line registration systems
(2017) Thompson, Robyn Cindy; Olugbara, Oludayo O.; Singh, Alveen
The assignment of identifying Critical Success Factors (CSFs) for the successful implementation of the Enterprise Resource Planning (ERP) systems has become an important problem in the information system (IS) research. The necessity to identify CSFs becomes perceptible because of the failure often associated with the ERP system implementation in corporate organisations. The investigation and identification of CSFs will help cut costs of implementing ERP systems in organisations by giving higher precedence to the most critical factors. Literature has indicated that some factors of ERP system implementation labelled as critical are, in most cases, not critical for achieving success in the ERP system implementation. It can be argued that the inherent prediction error in the identification of CSFs is associated with the method employed for identifying criticality. Certain researchers have asserted that many of the studies on CSFs have based their findings on the use of content analysis method to identify and classify implementation factors of ERP systems as critical or not, rather than empirical findings. This intrinsic drawback has led researchers to suggest the use of sound scientific methods such as the structural equation modelling technique to identify CSFs to help guide the implementation of ERP systems in organizations. However, because of the limitations of the existing findings, the expectation is still much higher in effectively resolving the problem of identifying CSFs, in general. The overarching aim of this study was to determine those factors that are deemed critical for the successful implementation of the on-line registration system as an archetype of ERP system at HEIs. It was necessary to, firstly, identify common factors that have a significant impact on ERP system implementation and, secondly, to ascertain whether the identified factors are applicable in HEI settings, particularly to the on-line registration system. This study plans an in-depth exploration of the implementation of an on-line registration system with the identified factors forming the precursor to unearth those factors that are critical for the success of implementing on-line registration systems. The study has adopted a post-positivism mixed methods approach to identify and verify CSFs of the on-line registration system implementation, taking into consideration higher-order relationships between the factors. Data gathering took place using expert judgement with the involvement of role players in the implementation of on-line registration systems. The ADVIAN classification method provides the analytic tool for identifying factors that are deemed critical for successful implementation of on-line registration systems. The results reveal the existence of various dimensions of criticality with organisational culture and ERP strategy and implementation methodology emerging as critical factors, while the driving factors for implementation include ERP vendor support and guidance, senior and top management support, project plan with agreed objectives and goals, project management to implement project plan and project leader. It is established that the driven factors that should be observed when intervention measures are implemented include change management, post-implementation evaluation, software testing and troubleshooting, user training and user involvement. It is hoped that the CSFs discovered in this study will contribute towards the under-researched area of ERP and pragmatically aid the improvement of a process area that is in desperate need of business process re-engineering at HEIs.
Development of an effective Zapping delay framework for Internet Protocol Television over a converged network
(2018) Adeliyi, Timothy Temitope; Olugbara, Oludayo O.
Internet Protocol Television is a system that has revolutionized the media and telecommunication industries. It provides the platform for transmitting digitised television services across the Internet Protocol infrastructure. Internet Protocol Television took advantage of the Internet service convergence by providing seamless interactivity, time shifting, video on demand and pay per view to subscribers. However, zapping delay is a critical problem that deters the switching intention of terrestrial subscribers and the widespread of Internet Protocol Television services. Subscribers often experience this zapping delay problem in Internet Protocol Television when switching channels, which makes subscribers, wait for several seconds before the desired channel is found and made available. The zapping delay problem is intrinsically caused by video stream end-to-end delay, buffering delay, network jitter and traffic load. In the last few decades, a lot of frameworks, for instance, those based on multiple channels, have been proposed to reduce zapping delay in Internet Protocol Television. Such frameworks are implemented at the subscriber level, network level or video level. However, high bandwidth is still required to make the existing frameworks work effectively, which is an intrinsic limitation because not all subscribers can afford the cost of high bandwidth. This research develops a unified framework that takes the advantages provided at the subscriber level and network level to solve the zapping delay problem in Internet Protocol Television. It is possible to reduce zapping delay in Internet Protocol Television using an effective framework to aid faster channel switching and increase the quality of experience. The framework being proposed in this research is faster than a regular stream and it reduces the zapping delay to the bare minimum. The framework has been validated at both subscriber and network levels, which indicates that as traffic load increases at a set bandwidth within the converged network, packet end to end delay and network jitter should be reduced in order to eliminate zapping delay. Furthermore, the encoded and decoded video sequence available to the subscriber is evaluated using popular quantitative metrics and mean opinion score to determine subscriber perceptions of video quality through the salient object that will interest the subscriber in the video sequence displayed in order to aid a high satisfaction level video quality of experience. A large-scale implementation of the proposed framework by a telecommunication firm promises to generate revenue for the firm. In addition, the implementation and practical deployment of the proposed framework would also benefit subscribers to enjoy unlimited Internet Protocol Television services at reduced cost.
Early prediction of students at risk in a virtual learning environment using ensemble machine learning techniques
(2021-12-13) Soobramoney, Ranjin; Singh, Alveen
Students at risk (SAR) are those students who are considered to have a higher probability of failing academically or dropping out of an academic programme. The literature reveals that SAR is a global problem at Higher Education Institutions (HEIs). A high failure rate can not only harm the reputation of the HEIs, but if left unchecked, can be detrimental to these HEIs. The problem of identifying SAR is a pervasive and persistent one. However, early identification of SAR will allow for timely and focused interventions, thereby reducing the problem. Various techniques have been used by HEIs to identify SAR. The traditional statistical approach is one such technique. One of the key challenges with this technique however, is that it often requires a large amount of manual analysis of the data to predict SAR, which in turn also makes early predictions of SAR more computationally challenging. To overcome some of the challenges of the traditional statistical approach, machine learning-based techniques have been proffered to predict SAR. Since machine learning (ML) models are based on the input data rather than the underlying problem, they are expected to have better predictive capabilities than traditional statistical models. Several ML-based techniques have been applied to predict SAR with varying degrees of success. This study proposes the use of ensemble ML techniques for early and accurate prediction of SAR using students’ demographic and weekly online Virtual Learning Environment (VLE) data. Aggregating the predictions of a group of ML classifiers is expected to provide a better generalization performance than each of the individual classifiers on their own. The use of ensemble ML techniques for this study will provide an improved solution to the problem of predicting SAR. To this end, this study focused on training forty different ML predictive models, one for each week of the semester, using twenty-five different ML classifiers. Each model was trained using students’ demographic data combined with data from their weekly interactions with a VLE. Based on the training results, four classifiers, namely AdaBoostClassifier, LGBMClassifier, RandomForestClassifier, and XGBClassifier were selected as base learners for the ensemble classifier. Hyperparameter optimization was performed using Random Search on each of the four classifiers. These classifiers were then used to create a voting classifier ensemble for each of the forty weeks, with 10-fold cross validation being used to evaluate the predictive models. The results show that the voting classifier ensemble method outperformed the individual classifiers overall over forty weeks and can thus provide an improved solution to the problem of predicting SAR.
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.
The effects of capital structure on the operational efficiency of Small and Medium-Sized manufacturing enterprises (SMSME) in Pietermaritzburg, South Africa
(2021-12-16) Nxumalo, Nomfundo Kuhlekonke Minenhle; Olarewaju, Odunayo Magret; Ngiba, Brian Thulane
The study examined the effects of capital structure on the operational efficiency of SMSME (SMSME) in Pietermaritzburg, Kwa-Zulu Natal, South Africa (SA). The objective of the research work was to evaluate the difficulties that SMSME in PMB face in accessing financial aid from financial institutions. Furthermore, to examine the factors that influence the operational efficiency of SMSME in PMB. Finally, to determine the impacts of capital structure on the operational efficiency of SMSME in PMB. The study was cross-sectional and utilized a quantitative research method. The primary data gathering instrument was a survey questionnaire. The researcher used an adjusted sampling procedure that yielded a sample size of 107, but the researcher decided to employ the whole target population of 148, which resulted in 141 responses. The information was gathered by survey questionnaires and analyzed with the Statistical Package for the Social Sciences (SPSS). According to the findings of this research work, most manufacturing SMEs could not access funding because of the information gap. Some of the most notable findings suggested that SMEs lack the requirements to access the loan. Internal sources of funding are preferred by most SMEs since they are easier to get and less expensive. The findings show that the capital structure of the organization is influenced by the business size, its age, its profitability, and its assets. The longer a business has been around and the larger it is, the more it indicates that it can withstand difficult economic times. Instead of making decisions on capital structure based on broad overviews, the study advised that businesses should examine closely and compare the cost of capital to the value that may be gained from it when deciding on the capital structure composition. This will assist managers in ensuring a profit at the end of the day. This finding contradicts the findings of most research done in developed countries, which suggest that capital structure and the performance of a firm (operational efficiency) possess a positive relationship. The findings of this study reveal that, even though some government funding and support groups have been there for a long time, small firms are still uninformed of them, and those that are aware are underutilizing them. The findings of the research work supported the pecking order theory which suggests that a firm should utilize internal sources to keep away from asymmetric information costs. However, if the sources internally are not sufficient to finance the operations of the business, they can look at the external sources to finance.
Empirical examination of decision making core technology adoption theory to explain youth preferences for HIV preventive actions
(2014-10-03) Shongwe, Njabulo Samson Melusi; Olugbara, Oludayo O.
This study reports on the application of decision making core technology adoption theory to empirically examine youth preferences for Human Immunodeficiency Virus (HIV) preventive actions. In order to contribute to the open discourse on whether technology adoption rate is higher for male or female, goal desire, goal intention, action desire and action intention elements of decision making core theory were tested. A mobile health information system was implemented as an HIV information disseminating tool and used for experimentation to determine adoption by youths. A dataset of 118 pupils from two high schools was used for pilot investigation. A dataset of 292 undergraduate youths aged 10-24 years from two universities in South Africa was generated to validate the research model. The Partial Least Square (PLS) analytic modelling technique was used to determine the predictive power of decision making core model from the input dataset. Results of experimentation show that regardless of the gender youth accepts to use mobile information system to access HIV information. The predictive power of the decision making core model was found to be independent of gender factor, which was also not found to moderate the relationship between Perceived Behavioural Control (PBC) and action intention. In addition, gender was not found to moderate the order of importance in factors that predict youth preferences for HIV preventive action. PBC, action desire and goal desire were selected as the most important predictors of HIV preventive actions. The factor of action desire was found to mediate the relationship between PBC and action intention such that the mediation effect was stronger for male youth (68%) than for female youth (19%). Finally, the decision making core model better predicted youth preferences for HIV preventive actions as compared to two models based on Theory of Reason Action (TRA) and Theory of Planned Behaviour (TPB).
Evaluation of operational efficiency and financial health of non-life insurance companies in South Africa
(2023) Ige-Gbadeyan, Omonike Ope; Swanepoel, Matthys Johannes
For some time, operational efficiency has been a great challenge confronting insurance companies; the pressure of low investment returns, pressure to change to the digital age to be relevant to modern technology, and lack of performance to standard and strategic vision are the primary challenges to future transformation efforts. This study examined the operational efficiency and financial health of nonlife insurance in South Africa. Since Operational efficiency is the primary medium to measure financial health, there is a need to identify and discuss the microeconomics and macroeconomics variables and understand the financial health of non-life insurance companies. A descriptive research design was adopted to achieve the objective of this study. In this study, panel data from 2008- 2019 was used. This panel data gives more informative data as it consists of both the cross-sectional information, which captures individual inconsistency, and the time-series information, which captures active modification. 2008 was chosen because insurance industries were distressed due to the 2008. This study used secondary data from S&P Capitall Q and Refinitiv Eikon, well-known databases with readily available data. They provide data reliability, in-depth financial information on companies, equities, fixed income, industry reports, SEC filings, interest rates, commodities, and screening for stocks and mutual funds. The study employed Profitability TLA as a function of financial health and other variables like the company's size, leverage ratio, premium growth rate, liquidity, inflation rate, and Gross domestic product (GDP) growth rate using a panel data regression approach. The result shows that of all the predictors, only LY and LV have a significant (positive) effect on the dependent variable financial health (TLA). The correlation analysis results show the relationships between some of the observed parameters. In particular, the result reveals that liquidity, size of the company, leverage, profit After Tax, operational efficiency, and Return on Asset all have a significant positive correlation with financial health. At the same time, Total Assets correlate negatively with TLA. The study contribute insight into the operational efficiency of non-life insurance companies and show profitability as an efficiency index. The study recommends improving premium growth. Insurance management should focus on reviewing their product prices since some common factors can affect insurance premiums, like gender, age, smoking status, lifestyle, occupation, and income, to improve the premium growth of non-life insurance companies, this study will also be helpful to monitoring authorities in articulating comprehensive and practical strategies to ensure financial development and steadiness of the non-life insurance In the Republic of South Africa.
Evaluation of tools used by managers to prevent and control cyber-loafing by administrative staff
(2022-12-05) Mkhize, Nonhlanhla Beata; Nyide, Celani John; Mthalane, Peggy Pinky
Computer technology and the Internet have improved communication and productivity across organisations. Regardless of the many advantages that the Internet has brought to organisations, cyber-loafing is a serious challenge that many organisations are faced with. This habit has increased in such a way that it has negatively impacted the organisation’s productivity because employees are skipping their duties as they engage in cyber-loafing. Furthermore, this act leaves organisations in a vulnerable position, exposing the company to serious risks of breaching security policies. With the advent of the Fourth Industrial Revolution, the Internet and computer technology will continue to play a pivotal role and companies will continue to face serious problems dealing with cyber-loafing during work hours. Organisations are reported to have put in place systems to reduce cyber-loafing, such as software programmes designed to monitor, track and lock down the illegal use of the Internet. Unfortunately, these systems do not completely prevent employees from engaging in cyber-loafing; hence, the role of managers in mitigating this act cannot be ignored. The role played by managers in reducing and controlling cyber-loafing is not clear. Therefore, the purpose of this research was to evaluate tools used by managers to prevent and control cyber-loafing by administrative staff in the workplace and suggest effective tools that can be put in place to mitigate this phenomenon. This study employed a mixed method, which combines the elements of qualitative and quantitative research approaches. This method was considered necessary to gain an in-depth understanding of the phenomenon and to strengthen the validity of the findings. Using purposive sampling, the sample size for the quantitative study was 156 administrative staff and the sample size for the qualitative part of the study was 11 managers and supervisors. The results of this study demonstrate that there are major and minor cyber-loafing activities among the investigated administrative staff. Sending and receiving emails were ranked highest among cyber-loafing deeds. Other major cyber- loafing activities found were visiting holiday and travel websites, visiting social media sites, pursuing studies, accessing online news, accessing auction sites and checking weather forecasts. The least popular activities were accessing online magazines, gaming and sports and shopping. The results from the quantitative data also revealed that administrative staff at the research site acknowledge that there are some tools used at their workplace to control cyber- loafing activities. Findings from qualitative data corroborate the quantitative results. This triangulation process indicates that managers and supervisors have strategies in place to combat cyber-loafing among administrative staff. Some managers and supervisors keep an eye on their employees and walk around them while they work. Whilst managers and supervisors employ some tools to curb cyber-loafing activities within the organisation, it is the responsibility of the ICT department to monitor internet usage and block websites.
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.
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 tax compliance of small and medium-sized enterprises in the Durban area
(2022-04-10) Dlamini, Prisca Nondumiso; Jali, Lulu Fortunate; Mutanda, Mary
It is globally recognised that small and medium-sized enterprises (SMEs) play a significant role in improving a country’s economic growth and creating jobs. It is, therefore, in the public interest and in the interests of government to support SMEs. The South African government has recognised and focused on the improvement of SMEs as one of its strategic objectives. Regardless of the significance of SMEs for the country and region, there are numerous difficulties that SMEs face. Therefore, this study was conducted to evaluate factors that influence tax compliance of SMEs in the Durban area, located in KwaZulu-Natal, South Africa. The gravest and tedious difficulty is guaranteeing tax compliance. Taxation is an important source of funding for the government's construction programmes. For many tax authorities, tax compliance is a major concern, and persuading SMEs to comply with tax provisions, particularly as tax laws are often not precise, is a challenging task. South African Revenue Services (SARS) estimates a South African tax gap of R 300 billion per tax year, and also about 40% of local enterprises are not registered for tax purposes in South Africa. This study employed a quantitative research approach to obtain data from 146 SMEs operating in the Durban area. A total of 230 questionnaires were distributed to SMEs located in Clermont, Morningside, Umgeni, Durban Central and Phoenix, with 157 questionnaires returned. However, only 146 questionnaires were usable. The research outcome revealed that participants’ level of education impacts tax compliance, and there is a positive relationship between the tax compliance costs and tax compliance. Attention was drawn to the impact on non-compliance due to complex tax filing and high tax rates. Furthermore, the study indicated that the continuous granting of tax amnesties demotivates compliant taxpayers. The research recommended that the South African government consider reviewing the tax rates and compliance costs and reduce noncompliance by SMEs by improving tax awareness campaigns.
Factors influencing the adoption of management accounting practices (MAPs) by small and medium enterprises (SMEs) in the manufacturing sector in Durban
(2020-10) Msomi, Mbali Portia; Nyide, Celani John; Ngibe, Musawenkosi
Most countries recognise small and medium enterprises (SMEs) as a key element in strengthening the economy and in reducing the high unemployment rate that is currently prevailing globally and especially in South Africa. Although these enterprises contribute significantly towards the economy, they often fail to survive beyond their start-up phase due to a number of challenges affecting their business life-cycle. These challenges stem from both internal and external factors and, if not curbed during the initial phase of the enterprise, they may cause the business to fail prematurely. Common causes of failure include, but are not limited to, difficulties encountered in gaining access to start-up capital; a lack of entrepreneurship or business management skills; a lack of appropriate business education along with a lack of any culture of innovation or of networking skills amongst their owner/managers. Finally, there is frequently a failure to adopt management accounting practices (MAPs). It is with this last issue that this research is concerned. MAPs are techniques used to provide management with financial and non-financial information to facilitate the planning, controlling and decision making process of an organisation. These techniques are recognised to improve business performance and sustainability substantially, and the application of these techniques is often seen as determining the success or failure of an enterprise. However, there has been some concern around the adoption of MAPs amongst manufacturing SMEs, especially in the South African context. Hence, the aim of this study was to explore the critical factors influencing the adoption of MAPs by SMEs in the manufacturing sector in South Africa using a case study of businesses located in and around Durban. The aim was also to provide informative guidelines to promote the facilitation of MAP practices. A quantitative research approach was adopted involving non-probability, purposive sampling to ensure that the relevant participants were chosen. A sample consisting of 202 participants was considered appropriate for a population with over 1050 manufacturing SMEs registered in Durban (Department of Trade and Industry report 2016/17). A questionnaire was used to collect data from the participants in the study. A pilot test was conducted to ensure that the research instrument was adequately prepared. The data collected were analysed using the Statistical Package for the Social Sciences (SPSS) version 26.0, and the results were presented using graphs, tables and charts. The results of the study showed that both traditional and contemporary MAPs are regarded as relevant in this changing business environment. Manufacturing SMEs still see the significance of using traditional MAPs, although with the new industrial revolution taking over globally, more sophisticated new MAPs have been implemented by several manufacturing SMEs, and this has proved more effective in their gaining a competitive edge and demonstrating innovation and thus in achieving market success. The findings of this study are therefore in a position to contribute towards promoting the adoption of appropriate up-to-date MAPs that are more technically advanced to meet current management needs. The findings also revealed that the key internal factors identified by the respondents in this adoption process were: the owner’s business experience and skills, the firm’s structure, its size, and changes in the firm’s size. Amongst the external factors, the results of the study showed that competition, technology, market innovation, market success, and networking with other businesses, were regarded as the predominant factors influencing the adoption of MAPs by manufacturing SMEs in the Durban area. Although the study was able to identify these critical factors influencing the adoption of MAPs, the results were limited to those views expressed by the responding stakeholders from manufacturing SMEs located in the Durban area, and therefore can only be generalised with caution. The study recommends that both traditional and contemporary MAPs should be adopted upon the inception of a business, and that the relevant stakeholders should invest in educating themselves so that they can have a better understanding of the available MAPs, and their adoption and implementation within their business processes. The study further recommends that manufacturing SMEs identify and adopt the most appropriate MAPs to promote cost effective measures, optimise business performance and ensure sustainable growth. The effective adoption of MAPs would also be aided if stakeholders were to make more use of government supporting agencies allowing them to benefit from further financial assistance, mentorship and training of staff.
Factors influencing the working relationship between academics and administrative support staff : a case study at Durban University of Technology
(2019) Meyers, Leigh Anne; Skinner, Jane Phyllida; Naidoo, T.
Previous research on the working relationship between academic and administrative support staff has shown that this relationship is an important one which impacts on the academic environment at Higher Education Institutions which would include Durban University of Technology. The literature indicates the pertinent factors which appear to have an effect on this relationship such as how universities have changed significantly over the years, the power dynamics in HEIs, disciplining of administrative support staff, collaboration and staff workloads, tensions within HEIs and attitudes, motivation and job satisfaction. The purpose of this case study was therefore to determine the factors that influence the working relationship between these two sectors and the effect this has at DUT. This study used a mixed methods approach utilizing a questionnaire administered to academic and administrative support staff in two faculties at DUT. In addition, interviews were conducted with senior and middle management representatives of both administrative and academic staff. The results indicate that the majority of the academic staff believe that the administrative support staff are an integral part of any department and the administrative staff also feel strongly that the work they do in a department is important. Just under fifty percent of both the academic and administrative support staff respondents believe that the academic staff are cautious of the manner in which they treat administrative support staff in order to avoid any backlash or lack of assistance. Ninety four percent of the academic staff believed that academic staff appreciate the efforts and assistance of the administrative support staff in their departments while only fifty two percent of the administrative staff believed this to be the case. Individual comments by the administrative support staff indicated that they are not happy as they do not receive credit for the work they do and they are not acknowledged nor appreciated by the academic staff. The results also revealed that while two thirds of the academic staff respondents believed that the administrative support staff wield power in their departments, less than half of the administrative support staff respondents believed this. These findings point to the fact that the administrative support staff may be completely unaware of the power, albeit informal, they hold in their departments and indeed in the university. Following an in-depth analysis of the results, this study recommends that DUT Management introduces new titles for administrative support staff that do not include the term ‘non-academic’; that the Human Resources Department revise their Staff Induction Policy which appears to be old and outdated (DUT CHED: March 2007) and that more effective selection methods and interviewing techniques may possibly be utilized by the DUT Human Resources Department if they are not presently using them. This study further suggests that Management consider making better provision for administrative support staff to share more equally in study leave benefits and conference and workshop attendance; a further recommendation is that a new DUT policy for highly skilled and knowledgeable subject specialists such as in the IT field, be created and that workshops and teambuilding exercises be offered by faculties and departments for all staff members to attend as these could aid in further discussion of the relationship between the two sectors and hopefully improve on this. Finally, staff recognition for good work in the form of non-monetary rewards or simply a letter or certificate of recognition might also be considered.
Factors that impact the capital budgeting planning and practices of small business enterprises within the eThekwini Springfield Industrial Park
(2020-09-30) Nunden, Naresh Roshan; Sentoo, Naresh
This study focused on the factors impacting the capital budgeting planning and practices of small business enterprises (SMEs) within the eThekwini-Springfield Industrial Park in Durban, KwaZulu-Natal, South Africa. SMEs contribute an integral part to the gross domestic product (GDP) of South Africa, as well as beyond its borders. Studies have recognised the huge contribution of SMEs to reducing unemployment and boosting the economy whilst the formal sector shrinks. However, studies have also emphasised the failure rate of SMEs. The complexity of South Africa's economy poses challenges to SMEs in terms of the adoption of Capital Budgeting Processes. Therefore, this study contributes to their capital budgeting planning and practices by focusing on firstly, staff participation and secondly, the influence of owners/managers. Based on a 108 SME sample, the study argued that the planning and practices of capital budgeting represent the most significant aid to the survival of these SMEs. However, minimal studies have investigated the capital budgeting area in SMEs. The study used a quantitative research design, whilst a survey questionnaire was the primary data collection instrument applied. A purposive sampling method was adopted. The Partial Least Squares (PLS) and Structural Equation Modelling 5.0 (SEM) software were utilised to determine the statistical results. The findings revealed that both staff participation and management skills, as well as financial skills, played a critical role in the factors that impact the capital budgeting planning and practices of small business enterprises (SMEs). Factors in relation to staff participation included the following: budget participation, communication, clarification of duties, stake and motivation in the process, as well as technical and computer literacy skills. The study also recognised the managers’/owners’ lack of business knowledge, financial skills, financial considerations, government incentives and networking abilities. The study ended by making recommendations for assisting the survival and growth of SMEs.
Framework to develop a data-driven resilient and sustainable health information system for health care applications
(2024) Epizitone, Ayogeboh; Moyane, Smangele Pretty; Agbehadji, Isreal Edem
As the world advances, the population increases and many economic gradients are impacted in several sectors. The need for an information system that affords intelligent and valuable insights is a potential upshot to targeting some of the challenges of the current global transformation. In the healthcare sector, an integrated information system that is salient in augmenting and enabling healthcare is highly demanded. Thus, a sustainable and resilient Health Information System (HIS) for quality health care applications in the healthcare space is paramount. This premise is substantiated by the need for real-time elucidations from an information system like the HIS that is transient between time and space to enable healthcare applications for all healthcare stakeholders. However, the current HIS has been posited in extant literature to be flawed in affording enhanced healthcare. Accordingly, deploying HIS practically has been challenging with isolated stakeholders' involvement. Although HIS is inadequate, it still maintains a firm position in the healthcare systems. The WHO acknowledges its disposition as a core enabling constituent of healthcare and a vital tool to realise pressing healthcare agendas. Extant literature further asserts the potential of HIS in realising the sustainable development goal related to health and well-being. Recognising the value and benefits of HIS necessitates harnessing technological advancement to augment its capabilities and leverage its weaknesses. Thus, this thesis investigates the HIS for heathcare applications via a data-driven paradigm with maximum inferences to the stakeholders within the healthcare arena. This thesis pinpoints and constructs the development of sustainable and resilient HIS from a data-driven angle as necessary for healthcare augmentation. The thesis uses a research methodology that traversed the study's main aim at the intersection of design science research and data sciences in conjunction with a sociotechnological concept to afford a resilient and sustainable HIS for health care applications. To uncover the knowledge-creation capabilities of health data within the HIS environment and revolutionise healthcare. Additionally, it highlights data science techniques that have been deployed in the health arena for health care applications. The thesis also illustrates the importance of data sciences serialisation and its implementation within the healthcare arena. This study develops a novel framework for HIS for healthcare that takes advantage of data to provide a resolution to counter the challenges experience with their deployment and utilisation. The concerns of HIS juxtaposition that have resulted in inadequate healthcare and impermanence among stakeholders are also considered in this thesis. The proposed framework integrates the socio-technical stance in the face of digitalisation and globalisation. The thesis’ findings stem from a deeper delve into extant literature to substantiate the knowledge, constraints, and perception of HIS deliverables. In the course of this study, the performance of HIS and health care applications was uncovered from the analysis of the extant body of gen on healthcare to highlight the significance of HIS within the healthcare space. The findings substantiated the value of HIS and unveiled its untapped benefits to the healthcare arena. It also highlights an overview of the existing HIS framework, which established the datadriven paradigm for HIS sustainability and resiliency. It further discusses data sources, actions and decisions within the healthcare arena. Demonstrating a pragmatic application of generated insights from data sciences techniques urgently needed to transmute the healthcare systems and respond to its associated dares. A practical enactment of this efficient and effective holistic model framework that incorporates data sciences to attain a robust, resilient and sustainable HIS for health care applications is envisioned to benefit healthcare stakeholders significantly. In addition, deploying and implementing the proposed framework would benefit the global healthcare stakeholders to attain its goal of universal healthcare coverage at a minimal cost.
A framework to lower maternal mortality and morbidity rates in Kenya using mobile technology
(2019-11-15) Mukami, Victoria; Millham, Richard; Puckree, Threethambaal
Background. Maternal health represents an area of significant concern in the world. With various innovations in healthcare, maternal mortality rates are decreasing exponentially. However, this is not the situation in developing countries, specifically Kenya. Several causes of maternal mortality exist; however, it is noted that one of the key causes is due to a lack of information by pregnant women. Traditional strategies such as free maternal health care at public hospitals have been in place to improve overall pregnancy outcomes. While this is aimed at a reduction in maternal mortalities, it has not been as effective in Kenya. Non-conventional strategies are needed to improve maternal health outcomes and reduce maternal mortality. Information Communication Technology (ICT) is one of the areas that has been proven successful in reducing maternal mortality. Aim. The aim of the research was to create an ICT framework that aided in educating pregnant women using an mHealth dissemination tool and thus reduce complications that led to mortalities within Kajiado North Constituency. Methods. The study utilized a sequential mixed-method design. Phase one consisted of a retrospective chart review and a cross-sectional survey on nurses and pregnant women. The first phase focused on understanding the maternal mortality rates within Kajiado North and to determine procedures pregnant women and nurses took during pregnancy. The retrospective chart review was conducted for a period of six months at two health facilities, the Ongata Health Centre (OHC) and Ngong Sub District hospital (NSD). The cross-sectional survey interrogated the mitigation strategies with a focus on information and communication technologies (ICT). Phase two was a prospective multi-location randomized clinical trial (RCT). A two-arm, two-site RCT was conducted using an intervention in the form of an ICT prototype with messages aimed at educating the pregnant participants. The trial was conducted at two public health facilities namely the Ongata Health Center and the Ngong Sub District. A total of 211 pregnant women were recruited from both locations after they had met the inclusion and exclusion criteria and after providing consent to participate in the study. During the RCT, an intervention was developed using the Design Science Research Methodology (DSRM) and was used to send messages to participants within the intervention arm. The DSRM approach allowed for two iterations to be created, with one iteration being tested during the pilot test and the other during the RCT. Pregnant participants within the intervention groups received messages on their mobile phones about well-being during pregnancy. Women in the control group continued to receive their established standard of care. Both groups completed a post-test survey at the end of the trial. Data were analysed using ANOVA with the probability set at p≤0.05%. The relationship between the number of antenatal visits and the place of delivery on the complication rate was shown using the correlation coefficient. Additionally, a multiple regression model was generated based on the antenatal visits, place of delivery and the study arms and their impact on the complications. Results. Data from phase one of the study showed a need for a messaging system to send messages to pregnant women. The retrospective data showed no maternal mortalities, however, the nurse survey highlighted possible explanations for the lack of mortalities. From the RCT, there were no known maternal mortalities. There were three neonatal mortalities (p=0.154), one from the OHC intervention group and two from the OHC control group. The ANC visits relationship towards the complication rate was calculated. At the NSD site, the effect size of the ANC visits based on the participants' study arm toward the complication rate was low (0.027) and statistically insignificant (p=0.15). At the OHC site, the effect size was moderate (0.405) and statistically significant (p=0.003) for the ANC visits variable. The place of delivery relationship towards the complication rate was calculated. At the NSD site, the effect size of the place of delivery based on the participants' study arm toward the complication rate was moderate (0.366) but statistically insignificant (p=0.479). At the OHC site, the effect size of the variables was low (0.237) and statistically insignificant (p=0.789). The stepwise regression model at the OHC site showed significance when ANC visits (p=0.007), place of delivery (p=0.003) and participants study arm (p=0.008) were sequentially entered. The multiple variables (R=0.516) Only had a medium effect size (0.266) toward the complication rate. The stepwise regression model at the NSD site was statistically insignificant when the place of delivery (p=0.283), participants study arm (p=0.445) and ANC visits (p=0.655) were sequentially entered. The multiple variables (R=0.217) had a small effect size (0.047) toward the complication rate. Conclusion: Qualitative findings revealed that maternal health was affected adversely by several lengthy health worker strikes. Negligence on part of the health worker was a lead contributor to neonatal deaths. The study also found that accountability systems for referrals were lacking within the county and measures needed to be put in place to mitigate the consequences. In addition, feedback from the study participants indicated that the messages had aided in helping them to take necessary action based on complications and warning symptoms. Based on the data, the study finally proposed a framework that would allow for a reduction of maternal and neonatal mortality rates using ICT technologies. The study equally contributed to knowledge when using technology to empower women on maternal health matters as well as areas of maternal health practice that need improvement