Theses and dissertations (Accounting and Informatics)

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Academic integration of libraries at Universities of Technology (UoTs) in South Africa
(2014-09-16) Neerputh, Shirlene; Singh, Penny; Underwood, Peter
Academic libraries should lead in the instructional change process by being at the nexus of teaching, learning and research in the university. This study was set in the context of the current higher educational landscape of South Africa. In particular, it focused on the emerging role of the University of Technology (UoT) library to enhance academic success. This was an exploratory study juxtaposed with a literature review pertinent to national and international library integration programmes and practices. Justification for this study stemmed from the current local and international trend for academic libraries to become proactive partners in teaching and learning through academic integration and leadership in promoting the university’s mission and goals. Underpinned by the process learning theoretical framework, the aim of this study was to explore the extent to which academic integration has been adopted by UoT libraries in South Africa. Process learning was chosen by the researcher because it is considered a learner-centred teaching technique for student engagement and it is consistent with the constructivist theory postulated and applicable to UoT libraries. The specific objectives of the survey were to determine: what academic integration programmes are offered by UoT libraries to enhance teaching, learning and research in South Africa; existing information literacy programmes and assessment practices in UoT libraries; what postgraduate/research programmes are offered by the library to academics and students and how they are represented in strategy or policy documents; and the similarities and differences in academic integration programmes in all six UoTs in SA. A mixed methods approach (quantitative and qualitative methodologies) were used to collect data regarding programmes and practices prevalent in UoT libraries across all six UoTs in South Africa. An online questionnaire was administered using SurveyMonkey. Forty-two subject librarians participated in the survey, yielding a sixty- two percent response rate. The objectives of the study were achieved by the identification of the following key academic integration programmes: embedded information literacy programmes; resource collection and development; faculty collaboration and partnerships to promote academic success; research scholarship and open access initiatives; social media networking; and reading and writing programmes. This study found that while academic integration has gained momentum in UoTs in South Africa, greater effort should be made in collaboration with academics in: embedded information literacy and blended learning; open access and scholarship; reading and writing programmes; and collaboration in postgraduate interventions. The findings also revealed that while most libraries internationally have embraced reading and writing programmes, libraries offering reading and writing programmes to enhance academic success are relatively scarce in UoTs in South Africa. It is recommended that the subject librarians engage in academic integration practices by: supporting the curricula and research programmes; improving institutional outcomes; improving collaborations; building intellectual or knowledge centres and providing relevant information to students and staff within a knowledge society.
Administration practices affecting environmental compliance by small and medium-sized enterprises in the manufacturing sector
(2022-12-07) Maphumulo, Jabhisile Roxetta; Dongwe, Khethiwe; Nyide, Celani John
The significant role of Small and Medium-sized Enterprises (SMEs) and their contribution towards the growth and development of the countries’ economies are acknowledged globally. SMEs play a crucial role in transforming socioeconomic conditions and are driving the economy by availing employment opportunities and fuelling the demand for goods and services. However, regulations and legislations are the important constraints to SME growth in developing countries. One of the common causes that lead to the failure of some SMEs is that owners have limited awareness of the environmental legislations and lack managerial skills that will help with carrying out administrative practices required to comply with these legislations. The result of lack of awareness and poor entrepreneurship is shown by the high number of SMEs closing down annually in South Africa due to noncompliance. Therefore, the purpose of this study was to examine the administration practices adopted by SMEs in the manufacturing sector within Msunduzi Municipal boundary, and to establish how the environmental compliance can be enhanced by these entities. This study adopted a quantitative research approach using a 5 point Likert scale closed-ended questionnaire as a data collection instrument. The questionnaire was distributed to managers and administrative personnel of the participating SME in the manufacturing sector. Probability sampling method was adopted to narrow down the sample size to 215 respondents. The data collected from respondents was analysed using the Statistical Package for Social Sciences (SPSS) version 25.0 and Microsoft Excel. Results from data analysed show that there was a consensus that complying with environmental regulations is compulsory, therefore compliance is vital. Furthermore, the results indicate that among the administration practices for compliance identified, obtaining a licence to operate was paramount for the SMEs to operate legitimately. Respondents did not confirm if the compliance assessment reports were kept as a record for environmental compliance. The results indicate that employees were uncertain as to which environmental regulations they are complying with by completing the tasks assigned to them. Off concern, they were not in agreement that environmental compliance is prioritised within the respective SMEs.
Adoption of activity-based costing at Technical and Vocational Education and Training in KwaZulu-Natal
(2017-08) Madwe, Mziwendoda Cyprian; Green, Paul; Stainbank, Lesley June
This study seeks to provide a guide for a more advanced costing method that is going to provide some cost allocation techniques from a wider range of TVET college specific activities, and that will provide a valuable insight for management of a college. Such a method was achieved through the development of a standard activity dictionary and the functional decomposition of the campus into small divisions as the methods of identifying major activities that are performed at TVET colleges. Thereafter, a conceptual framework for adoption of Activity-Based Costing (ABC) was developed. The main expected contribution to knowledge is represented in the development of conceptual framework for adoption of the ABC system in KwaZulu-Natal TVET colleges and the originality in the current study lies in bridging the gap in the knowledge and understanding of ABC system in education sector. In addition to providing a way to allocate resources more efficiently, ABC can help colleges to determine the best way to meet their goal by monitoring the use of resources in particular activities. The theory that forms the basis of this study is contingency theory. This theory explains how ABC system is contingent upon contingency factors including organisational and behavioural and technical variables. This contingency theory suggests that the adoption of ABC systems within public TVET colleges is depend upon, or at least associated with size of the firm, cost structure, product diversity, training, resistance to change, internal champion support and innovation, top management support, internal resources availability and technical variables. The new model of ABC adoption has been developed in order to examine reasons why the ABC adoption remains low. This study also seeks to establish factors that constitute barriers to ABC. The hand-delivery questionnaire was appropriate for data collection in this study. The census survey undertaken comprised six public TVET colleges at KwaZulu-Natal (KZN). Thirty (30) questionnaires were submitted, and thirty (30) questionnaires were returned, generating a 100% responses rate. The quantitative data were processed using a SPSS version 24.0, leading to appropriate descriptive and inferential statistical analyses, including frequencies, means, standard deviations and chi-squares. Nine factors were identified from the literature, seven were found to be statistically significant associated with ABC adoption. The qualitative research method was also used. The research strategy was embedded with multiple cases studies to validate the results derived from the census survey. This was selected to validate the results derived from census survey. The data were gathered via 10 face-to-face semi-structured interviews. The semi-structured interviews were conducted with employees from top and middle levels of the five TVET colleges. The semi-structured interviews and survey helped the researcher to discovered new ways of identifying activities such as using business process and examining the colleges’ organogram. This study found that public TVET in KwaZulu-Natal (KZN) are using the Student Based Costing (SBS) and these colleges do not obtain accurate programme costs because they fail to allocate overhead costs to their respective campuses under costing currently in use in these TVET colleges. This study also found that the public TVET colleges in KZN use a uniform cost (number of students) to assign overhead costs to respective programmes. The findings of this study indicated that ABC has not been adopted at the public TVET colleges in KZN, as 60% of respondents indicated that there is no consideration of ABC to date and 100% of participants also confirmed that their colleges has not been adopted ABC to date. This result confirms that public TVET colleges at KZN are still using Traditional costing system (TCS). This study also showed that eight out of nine factors assist in the adoption of ABC system, and there is positive correlation between these seven factors and ABC adoption. The research findings of this study have exposed some loose ends that could not be answered conclusively by the data, it therefore recommended that a further empirical research should be conducted using case study and survey at all 50 public TVET colleges in South Africa to detect the difficulties and barriers that prevent the adoption of ABC at TVET colleges.
The adoption of an enhanced overhead costing system in a South African state university : the case of Durban University of Technology
(2018) Kudanga, Annah; Stainbank, Lesley June; Nzuza, Zwelihle Wiseman
Budgetary constraints associated with freezing of fees and limited government funding have increased the pressure to reform cost management strategies in state-funded South African universities. The main concern is that the data being generated in the allocation of overheads in universities is distorted and inaccurate. Activity based costing (ABC) could help solve these problems. However, there is a lack of empirical studies regarding the adoption and implementation of the ABC system in South African state universities. The aim of this study was to determine and analyse the factors that influence the adoption and implementation of ABC as a cost management strategy in a state university in SA, using Durban University of Technology (DUT) as a case study. A mixed methods approach was used which included a questionnaire and interviews. The study adopted the embedded mixed methods approach beginning with the quantitative method (questionnaires) that involved a detailed exploration of the current costing system used at DUT and the perceptions on the factors that facilitate or hinder the adoption and implementation of ABC. This was followed with the qualitative method that used semi-structured interviews conducted with employees from the finance and the selected academic departments. A detailed study was then carried out in the university library to determine activities, cost pools and cost drivers that could be used to develop an ABC model. The quantitative and qualitative data were analysed using the Statistical Package for Social Sciences (SPSS) (version 25®) and NVivo, respectively. The study showed that DUT is using a traditional costing system. A uniform cost base (number of students) is being used to assign most of the overhead costs to respective programmes. The findings of this study indicated that ABC has not been adopted at DUT. There was little support on the adequacy, transparency and accuracy of the current overhead costing system. Despite these shortcomings of the current system, more than half of the respondents agreed that changing the overhead costing system is not a strategic priority in the university. Perceptions regarding ABC showed that five out of eight themes developed could assist in the adoption and implementation of the ABC system. Supportive factors that could positively influence the adoption and implementation of ABC at DUT included the organisational strategy, information technology, decision usefulness of cost information, contextual/environmental factors and the organisational structure. However, system adaptability, which included adequacy of skills, top management involvement and consensus about and clarity on the objectives of the ABC system, was considered a barrier to the adoption and implementation of ABC. There were mixed views on the technical factors as well as some behavioural and organisational factors. The perceptions investigated in the in-depth interviews revealed resistance to change emanating mainly from perceived complexity, associated prohibitive cost of implementing the ABC system and uncertainty of the long-term benefits of the ABC system. The detailed study in the university library showed that the activities recorded could be grouped into cost pools and activity-related cost drivers could be used to apportion services to university programmes. The information that could potentially be used to initiate ABC was, therefore, available. Based on this information, an ABC model was developed. Overall, the findings of the study help to understand the current overhead system at DUT as well as perceptions on the factors that influence the adoption and implementation of ABC. The information could inform strategic initiatives related to ABC and the model developed for the university library could be used as a template for a university-wide ABC implementation.
The adoption of E-Learning as a remote teaching and learning methodology in tertiary institutions during Covid-19 : a case study of the University of Kwa-Zulu-Natal
(2022-11-01) Nyathikazi, Siphamandla Handsome; Parbanath, Steven
This research was a case study that sought to explore if the University of Kwa-Zulu Natal (UKZN) is ready to adopt E-learning as a fully-fledged method of teaching and learning during Covid-19. The advent of the Coronavirus (Alsoud and Harasis 2021) in South Africa was confirmed by the National Institute for Communicable Diseases (NICD) on the 5th of March 2020. Since then, academic institutions at all levels have been grappling with the ways of delivering education in a safe mode that could prevent the spread of the pandemic. This prompted the need for academic institutions to adopt a fully ledged E-learning methodology in teaching and learning. Consequently, the aim of the study was to explore the readiness of the academics to adopt the E-learning methodology. Such readiness was explored through the application of the study objectives that were aimed at academic staff’s satisfaction level with the change, challenges that were experienced by the academic staff during the adoption process, the impact of Elearning on academics’ work and personal lives as well as the improvement of such methodology for the benefit of the institution. The study adopted a mixed method case study design of qualitative and quantitative research methods. Both quantitative and qualitative data were collected at the same time, analysed separately and the results merged in the summary and discussion of the study findings. The findings of the study revealed that the academic staff of UKZN were ready for the adoption of E-learning as the teaching and learning methodology. However, the study identified limitations in terms of infrastructural problems such as network service providers, as well as the ongoing blackouts limiting access to electricity. The findings of the study can have a significant impact on the strategic teams of the institution where there is a need of reinforcing control measures on the remote assessment of the students during the E-learning examinations. Furthermore, Management of the UKZN can use the results of this study as a springboard to motivating the academics and fine-tuning their approach towards the application of the technology based method of teaching and learning.
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.
The alleviation of information poverty in a selected small-scale farming community in KwaZulu-Natal
(2023-04-12) Zondi, Nombuso Phamela; Moyane, Smangele Pretty; Nkomo, Ntando
Information is crucial to human development, yet crucial as it is, rural communities are experiencing information poverty. It is recognized that rural South Africans who survive on the main through farming are confronted by information poverty as a significant barrier to their development. Access to information has been identified as one of the most significant barriers confronting rural small-scale farmers. The problem of information poverty in rural small-scale farming communities is a critical issue that must be addressed if a country desires to develop. This study therefore examined the alleviation information poverty in a selected small-scale farming community in Kwazulu-Natal. The objectives of the study were to establish the information needs of the selected small-scale farmers, determine factors that influence information poverty for the selected small-scale farmers, ascertain whether the selected small-scale farmers are information poor in accordance with Chatman's (1996) information poverty theory and to determine the strategies employed and needed by the selected small-scale farmers to address information needs for the aim of alleviating information poverty.The study was guided by Elfreda Chatman's (1996) Theory of Information Poverty which views information poverty, as situations in which people are hesitant to disclose or seek for assistance for needed information because they feel isolated. An interpretive paradigm employing qualitative research in an exploratory research design was adopted. The population targeted was rural small-scale farmers of ward thirteen in Swayimane, KwaZulu-Natal. In the absence of a sampling frame, the study employed purposive and convenience sampling methods. Data yielded from three focus groups was analysed using thematic analysis. The study found that small-scale farmers’ information needs were chiefly crop soil requirements, market information, and guidance on livestock production and maintenance. Furthermore, adult education, ICTs, and library services were important needs for both young and older members of the community. The findings indicate that the information poverty faced by rural small-scale farmers is influenced by several factors. Among the factors were low family income brought by a lack of employment opportunities, rural small-scale farmers' isolation from essential services, a lack of government intervention, and small-scale farmers’ cultural beliefs deemed to be backward. The findings showed that rural small-scale farmers distrust information they receive from outsiders, which is consistent with Chatman's theory of Information Poverty that individuals who are information poor mistrust outsiders. The findings, however, contradict Chatman's claims that informationpoor people are averse to sharing their needs with outsiders. The study revealed that rural small-scale farmers rely heavily on agricultural advisors, seasoned farmers, radio, and word of mouth for information. With regards to the strategies needed by small-scale farmers to address information poverty, the study found that government intervention, easy access to the internet, and an increase in the number of agricultural advisors were crucial. The study recommends increasing the number of agricultural advisors to provide small-scale farmers with more immediate support; establishing a library facility to offer library services to fill information gaps; adding more agricultural programs on radio and television to cover a wide range of small- scale farmers informational needs; offering ABET programs to reduce illiteracy among rural small-scale farmers; development of commercial centers in rural farming communities to improve rural small-scale farmer access to markets; government intervention in educating rural small-scale farmers on modern agricultural practices and on methods of obtaining agricultural information.
Analysing the preparedness of Office Management & Technology graduates for multitasking in the workplace
(2018) Kubheka, Phumelele Precious; Skinner, Jane Phyllida
A number of studies have been conducted in relation to the preparedness of students for the workplace and particularly the role of Work Integrated Learning (WIL) in this preparation. However, fewer have specifically investigated the Office Management and Technology (OMT) student’s preparedness for multitasking in the workplace, and none have been found to investigate this within a South African University of Technology. The literature indicates that there are major causes for the increased use of multitasking1 in the business workplace: the nature of work, working environment and skills required from employees by organisations have now developed and expanded. The office administrator in today’s electronic office has to cope with a wide variety of electronic devices which often need to be used simultaneously and their work covers many more skills than were required in the past. Students with Office Management and Technology qualifications are now employed as office administrators, senior secretaries, and even as assistant managers. They are expected to have the ability to execute all duties that are within their job description and sometimes beyond their job description, and to be able to handle them within a limited time. Administrators who have multitasking skills are therefore preferred by employers and the literature shows that the multitasking skill is regarded as one of the most sought-after skills in the workplace. The purpose of this case study was therefore to investigate the preparedness of Office Management and Technology students for multitasking in the workplace. To achieve a complete analysis the study used a mixed methods approach involving three questionnaires with both closed and open-ended questions, administered to 3rd year students who have had WIL experience; B Tech students /recent employees to provide Multitasking has been defined as the ability to undertake competently more than one task at the same time and multitasking success as ‘the ability to draw on a wide range of cognitive functions when acting to achieve multiple goals’ (Peterson, 2014:22). ii a different perspective of experience gained; as well as WIL Supervisors who have supervised OMT students while on WIL. Analysis of data revealed that students require additional knowledge before they go on WIL training to prepare them for multitasking, with a better understanding of the office environment. The study concluded that a curriculum upgrade is required involving increased use of practicals at undergraduate level, and that the universities need to work more closely with companies to determine what skills they require from Office Management and Technology students when they reach employment. The study recommends that the identified gaps should be addressed in order to improve students’ knowledge and to upgrade their skills in multitasking and in time management in order to improve their performance in the workplace.
An analysis of challenges faced by internal audit departments in the public sector : a case study of eThekwini Metropolitan Municipality
(2023-03-18) Jori, Richard; Jali, Lulu Fortunate; Ramlal, Rajesh
Despite the establishment of Internal Audit Departments in the South African public sector, there is still an increased rate of corruption, fraud, and mismanagement of resources. As a result, in recent years, attention has been focused on how effective these departments are. The aim of this study was to analyse the challenges faced by internal audit departments in the public sector paying particular attention to the eThekwini Metropolitan Municipality. A mixed method research design was adopted, and data was collected using questionnaires and interviews. The target population of this study was the Internal Audit staff of the eThekwini Metropolitan Municipality. Microsoft Excel was used to analyse the collected data and the results are presented in form of tables and charts. The findings of the study showed that the lack of support from management and restrictions on available human resources were highlighted as the most significant challenges faced by employees in the unit. Based on this study's findings, it is recommended that individuals who are professionally and academically qualified be hired to supervise the Internal Audit Functions to reduce the risks associated with fraudulent activities.
An analysis of factors influencing the capital structure of small, medium and micro enterprises : a growth and survival perspective
(2018-12) Zunckel, Sharon; Nyide, Celani
In South Africa, there is a need for small, medium and micro enterprises (SMMEs) to become established and be sustainable. These organisations play a crucial role in the economy of South Africa, as well as across the globe. Empirical studies have acknowledged the contribution of SMMEs to the economy, as well as to the gross domestic product. However, the failure rate of these firms has also been emphasised in the same studies. The lack of finance has been identified as one of the contributing factors towards the discontinuance of small firms, hence, managing capital is an importance task for organisations. Managers need to understand the capital structure of the firm in order to make the best decisions regarding the finances of the firm. The growth of SMMEs is also crucial to all economies around the world. Despite many empirical studies on capital structure decisions in large firms, minimal studies have investigated the capital structure decisions in SMMEs. Therefore, this study is expected to shed more light on the capital structure of SMMEs and enlighten owners/managers on the importance thereof. The aim of this study was to identify the factors influencing the capital structure in terms of the survival and growth of SMMEs in KwaZulu-Natal. The study addressed the following primary questions: what factors influence the capital structure of small, medium and micro enterprises in Durban, KwaZulu-Natal? Furthermore, what is the influence of the capital structure on the survival and growth of small, medium and micro enterprises in Durban, KwaZulu-Natal? The study used a quantitative research design and was cross-sectional in nature. A survey questionnaire was the primary data collection tool utilised. The target population was 204 SMMEs from the retail and wholesale sectors. A convenience sampling method was adopted which resulted in a sample size of 136, with 103 responses received. The Partial Least Squares Structural Equation Modelling 5.0 software was utilised to determine the statistical results. The findings revealed that both managerial and firm-level factors influence the capital structure of SMMEs. Managerial factors included individual goals and financing preferences of the owner/manager, network ties, attitude to debt, asymmetric information and maintaining control; whilst the firm-level factors were size of the firm, profitability and firm age. The findings also revealed that personal savings was the most important financing choice at the initial phase of the firm, however once the firm was established, retained earnings was utilised more than any other source of finance. Retained earnings was also revealed to have a significant influence on the growth and survival of small, medium and micro enterprises
Assessing information distribution practices adopted by the Durban University of Technology and the Central Applications Office
(2023-04-13) Ngcobo, Lungile Preety; Dongwe, C. K.; Parbanath, Steven
Information distribution to prospective students remains crucial for the South African higher education sector and when handled inappropriately, can negatively impact access to universities. Hence, the practices adopted when distributing information are an area that requires serious exploration by HEIs. Considering that accessing information is a primary need in the higher education sector, this study assessed the information distribution practices adopted by the Durban University of Technology (DUT) and the Central Applications Office (CAO) in South Africa. The study adopted a qualitative research approach. Semi-structured individual interviews with thirteen staff members who are responsible for distributing information at DUT Riverside campus were conducted to collect primary data. Furthermore, primary data was also generated from one focus group discussion comprising six staff members from both academic and support departments. The study further analysed secondary data in the form of DUT and CAO websites, news headlines as well as social media sites of these two organisations. Data were analysed thematically. The findings illuminate various practices adopted to distribute information to prospective students. Furthermore, it was found that there is use of several information distribution channels. These include distributing information by means of visits to schools and on campus, during registration period. Other channels include manual distributions, the use of digital platforms and traditional media such as radio. Of concern, was the mushrooming of fake social media websites claiming to distribute information on behalf of DUT and CAO. There were also concerns regarding the role of student political organisations and security guards. The findings further indicate factors influencing the practices adopted when distributing information. These include political, economic, social and technological factors. The study further highlights existing confusion in the distribution of information between DUT and CAO. Therefore, HEIs have to pay attention to clarifying this through various policies and communications. There is also a need to clarify what information should be distributed, in order to enhance access.
Community development through information communication technologies in Ward three of Durban metro
(2004) Majola, Pretty L.
This topic was initiated because of love of community development and information communication application by the researcher. It was further strengthened by taking part during the International Wowen University (Ifu) practice in 2000. The main theme of the study was Information Age. Ifu is well known as the virtual university, which is based in Germany at the University of Hamburg. The researcher, together with eight other women from different countries, designed and developed a model for community development by using ICTs. The model can be used as a basic guide for similar projects. The work, therefore in this thesis is based on personal experiences shared experiences, and research as well as by reading others experiences. This study provides ideas for potential community development by using Information Communication Technologies (ICTs) in rural areas with special reference to Ward Three of Durban Metro. The results of the study confirmed the saying “If you can’t beat them join them”. This study reported on research conducted in two different rural areas known as Bamshela and Ward Three. The results from the first area Bamshela, illustrated the way forward for Ward Three. Since the ICTs center exists in Bamshela the author received more information about the centre’s utilisation than its establishment. The focus on the second area emphasises the necessity, awareness and participation in community development. The three specifics focuses on whether there is a need for the ICTs centre for community development. Further more the study focused on areas where ICTs played prominent roles, such as in policy making, education, globalisation, ICTs, community development and participation of community members in community development projects.
A comparison of collaborative compliance agreements between taxpayers and revenue authorities : lessons for South Africa
(2019-07) Greenham, David Colin; Stainbank, Lesley J.; Ramlall, Rajesh
Conventional methods to close the tax gap and increase government revenue by facilitating and enforcing taxpayer compliance have been all but exhausted. New opportunities to mend the taxpayer’s relationship with the revenue authority do exist through the establishment of collaborative compliance agreements. This research investigated global cooperative-compliance enhancing taxation policies and strategies. After assessing the aptitude of South Africa’s taxation infrastructure to assimilate new compliance policies and then ascertaining and applying the recommendations of relevant experts, compliance strategy proposals were suggested for adoption locally. The study focused on four major tax compliance themes of transparency, education, responsive regulation and reintegrative enforcement, together with their associated compliance strategies, which could improve the taxpayer-authority relationship. A qualitative research methodology was adopted and fifteen interviews were conducted with relevant experts who could provide knowledgeable opinions on the issues raised. The respondent tax experts confirmed the importance of these themes as well as the need to introduce the eight compliance strategies, which were proposed. The study concluded by recommending the following strategies: Simplified Personal Taxpayers Receipt, the publication of Compliance Statistics, tax Enculturation and Aptitude development to form part of the Economics and Management Sciences curriculum, a Taxpayers’ Week, the development of a Responsive Service Charter, a Compliance Rewards System, and the introduction of Reintegrative Shaming to rehabilitate non-compliant taxpayers.
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.
Constructing intelligent drone systems to monitor environmental conditions
(2021-12-11) Asmal, Ebrahim; Adeliyi, Timothy Temitope; Thakur, Surendra C.; Olugbara, Oludayo O.
Durban is the third largest South African economic hub after Johannesburg and Cape Town. Durban houses the largest port harbour in Africa. The port generates massive road cargo to and from all over the continent. Furthermore, it is through the Durban South Basin that crude oil is imported, refined and then transported to the rest of the country by road or special dedicated pipelines. All of these have a significant impact on the local environmental. Durban University of Technology is one of 26 academic institutions producing future graduates for the nation. Literature informs that only Environmental Science students write or talk about the environment with authority. There is therefore a need to inculcate an environmental awareness by demonstrating actions have consequence to the environment that we work and study in. The aim of the project is to develop a frugal mobile environmental data collector by embedding or installing sensors onto an Unmanned Aerial Vehicle, together with a microcontroller and transmission module for data collection and transmission to the user for viewing and analysis. The main objective of this project is to assist in obtaining distinct environmental information from different layers of the atmosphere, from different areas through difficult terrains some of which are alternatively hazardous or populated spaces. The research methodology and design was guided by the Agile Design Science Research Methodology because of the need to combine information technology, engineering and environmental science. Furthermore, the use of data analytics-based algorithms in an environmental monitoring scenario was adopted for analysing and making educated decisions regarding environmental conditions. The k-means method was compared to the Silhouette index, Davies-Bouldin index, and Dunn's index, which are all well-known distance metrics. The evaluation's findings suggest that the well-known k-means algorithm performed effectively in the environmental condition dataset analysis, implying that the environmental condition of the collected data is normal. The results show the construction of a frugal drone to undertake environmental data gathering as well as data analytics using artificial intelligence methods such as k-means is possible. The multidisciplinary model should be piloted in other environments located at hospitals, industrial zones, and the port itself.
Determinants of employee job satisfaction at a national department in KwaZulu-Natal
(2019) Mbhele, Patricia Mbhele; Matsiliza, Noluthando S.; Dongwe, C. K.
Employee work fulfilment is a key aspect that contributes towards the satisfaction of employees in public and private organisations. This study was conducted to explore the determinants of employee satisfaction at the SASSA Regional office of Pietermaritzburg. The intention of this study is to recommend strategies and mechanisms that can improve employee satisfaction and support their performance aspects at the SASSA. This study used the two-factor theory of Herzberg to understand the motivating issues that might determine the fulfilment and discontentment of workers in their work environment. The case of the SASSA is by no means used to generalise the findings to other SASSA offices nationally. The researcher adopted a case study design, and data was collected and analysed using a mixed research methodology that is comprised of both quantitative and qualitative research approaches. The researcher collected data using semi-structured interviews and administered questionnaires, while the analysis of primary data was done using the Statistical Package for the Social Sciences (SPSS) version 24. The literature indicated that job satisfaction can be determined by intrinsic and external factors. A purposive sample size of an aggregate of 90 employees was drawn from a population of 200 diverse workers in as far as races, gender and grade levels. Permission and access were granted to the researcher, and the study was ethically cleared by the university ethics committee of the faculty of Accounting and Informatics. The researcher considered ethical aspects such as protection of the participants against harm, privacy and identity protection, honesty and truth during data collection and analysis. The literature that was surveyed indicated that job satisfaction can be determined by intrinsic and extrinsic factors. It was derived from the findings that SASSA as an institution is affected by political and socio-economic factors that also limit the organisation to provide a viable and healthy working environment to its employees. As noted by the respondents, the environmental factors do not stimulate the work environment in order to stimulate public servants to perform better so that they can add value to their organisational units as factors that are both internal and external. Findings of the study revealed that poor communication between management and staff, opposing relationships between colleagues, poor leadership styles and unfair on-going processes of recruitment and selection were negatively compromising the quality of service delivery and the performance of the employees at SASSA. The study further revealed that the associated factors like promotion, recognition and training and development are the other main factors that make SASSA employees unhappy. Therefore, the outcomes of such a study could produce particularly inspiring conclusions and might also significantly impact the delivery of meaningful results to the management of SASSA. It could also give focus on addressing the needs of the employees within the organisation.
Determining and developing appropriate methods for requirements verification and modelling of telecentre operational monitoring in a developing country
(2017) Pancham, Jeebodh; Millham, Richard C.
Telecentres are a means of allowing members of disadvantaged communities access to information and communication technologies (ICTs) so that they are included in the digital world. Thorough literature searches, along with communication with the Uni-versal Service Access Agency of South Africa (USAASA) indicated that there was no common operational monitoring model for Telecentres. The lack of such a model re-sulted in a lack of real time user and usage profile information to provide strategic business insights for managers. To obtain the requirements for this model, different stakeholders of South African Telecentres were consulted, and these consultations were supplemented by research studies based on international Telecentres. After a detailed evaluation of the different research methodologies, positivism and re-ductionism were selected as the most appropriate conceptual frameworks for the re-search. The research design included both quantitative and qualitative research meth-ods. Requirements engineering was used to provide a number of different methods for verification and modelling. The UML methodology was used to represent the TeleMun monitoring model. A specific UML diagram, the activity diagram, was used to validate the phase consistency of the TeleMun model using the semiformal tool of VeriScene. The choice of methods depended on several factors, for example, the problem domain, and the nature of the solution required, amongst others. Design science methodology was selected as an overarching methodology to encompass the full process from re-quirements to the final design and reporting phases. This methodology was used both in the design of the model and in the design of VeriScene. (The literature review had revealed that there was a gap concerning appropriate phase consistency tools to ensure consistency between the requirements and design phases. To address this gap, a tool ‘VeriScene’ was developed to provide this consistency). In order to analyse these re-quirements, a combination of different appropriate methods was selected, providing the design strength associated with triangulation. These requirements engineering methods were applied to derive the TeleMun model. Thus the monitoring model, TeleMun, was developed, verified and partially validated using several requirements engineering methods. The model is designed at a high level and therefore can be modified to suit other local and international Telecentre opera-tions.
Developing a cloud based Internet of Things (IoT) greenhouse monitoring system
(2021) Mpangele, Patiswa Chwayita; Mtshali, P.; Singh, Alveen
The introduction of the greenhouse reduces the negative impact of difficult to control outdoor factors on crop production. The greenhouses offer a better environment in which to grow high quality agricultural products in large quantities, but in a small surface area. Factors including temperature, humidity and soil moisture each have a different impact on the quality of the crop. These factors contribute to how crops develop either directly or indirectly. Poor environmental conditions can damage crops or increase the likelihood of crop diseases. Hence, this study set out to develop a greenhouse monitoring system to assist farmers to monitor soil moisture, humidity and temperature. Internet of Things (IoT) and cloud-computing are the major components underlying the monitoring system. The reviewed literature reveals that there are minimal studies that have been conducted for the convergence of cloud computing and IoT in agriculture, particularly in greenhouse farming. Despite the researcher’s best efforts, literature revealed very few studies that have successfully implemented these emerging technologies in innovative ways in the sector of agriculture. Studies are even sparser in relation to greenhouse applications. This study aimed to develop a cloud-based Internet of Things (IoT) greenhouse monitoring system that is cost effective and easily accessible and provides unlimited data storage to farmers for analysis. This aim is achieved by three key objectives, that is: by critically reviewing existing literature of IT based greenhouse monitoring systems supporting crop production; by developing a wireless cloud-based IoT greenhouse monitoring system; and by evaluating the performance of the developed system. The design science research methodology (DSRM) is applied as an overall methodology to conduct this study. DSRM is a popular methodology when research aims to develop innovative artefacts. This instance of DSRM followed five steps: awareness; suggestion; development; evaluation; and conclusion to design and implement and evaluate the artefact. DSRM allowed for a robust development process which promoted higher quality in monitoring the three main factors of the greenhouse environment, which are temperature, humidity and soil moisture. The results of the evaluation of the developed system indicates an efficient, cost- effective and easy to access monitoring system for three key environmental factors, namely, temperature, humidity, and soil moisture.
Developing a framework for business analysis of public eservice systems
(2020-12-02) Naicker, Shivani; Singh, Alveen
The emergence of the fourth industrial revolution (4IR) digital era is relentlessly morphing habits of social interaction and conducting business. Organizations within the multitude of sectors which constitute a nation’s economic engine are forced to respond to this evolution. Governments the world over are under constant pressure to improve the efficiency and overall effectiveness of the means by which services are delivered to citizens. Public eservice is an interactive internet based service provided by Government to their citizens. Some of these services include viewing and payment of utility bills, application for new services such as, water and electricity, renewal of motor vehicle licences, supplier registrations, submission of tenders, reporting of faults and viewing of buildings plans. As Government gears up to heed the call for growing service delivery demands against the backdrop of 4IR, there has been a marked accelerated effort in the implementation of several information and communication technology (ICT) based constituent service delivery systems. In crafting and optimizing such systems, business analysis is a crucial early stage. Literature portrays largely ineffective business analysis as a major contributing factor to the alarming high failure rate of modern day public eservices systems. Compounding the above is a lack of widely accepted practice guidelines and a scarcity of robust academic literature supporting business analysis in the public eservices domain. This dissertation is driven by the primary aim of the development of a business analysis framework specifically for public eservice projects. Following a critical analysis of literature, a set of components are distilled to form a theoretical framework of practice guidelines. The components derive from knowledge areas deemed critical for business analysis and present essential tasks, tools and techniques for Business Analysts plying their expertise in public eservices projects. The Design Science methodological approach further hones the framework after an iterative process of feedback and adjustment. A handful of Business Analysts are purposively selected for focus group participation and serve as change agents in the Design Science cycle. The Design Science cycle evolved the business analysis framework to an eventual seven components namely, Project Committee, Business Analysis Plan, Requirements Analysis, Business Collaboration, Requirements Changes, Solution and BA Review. The ADVIAN classification method provides an analytical tool for identifying the relationships between these components and the components that are vital for the effectiveness of the framework. The impact of change to one component on the other components is highlighted and this analysis confirms the robustness of the inclusion of components in the eventual framework. Further, the results of the ADVIAN analysis provides foresight into the impact of changes made to the framework when tailoring to a specific project. This will be of value to project teams wanting to utilize the framework across eservice projects. The use of ADVIAN shows the impacts of changes to the components of the framework when components are altered. It shows the impact of each component on the other. By understanding the current challenges faced by public eservices, it is hoped that the developed framework will offer a contribution to the gap in the business analysis domain with particular focus on the public eservice systems.
Developing a frugal information system to support very small enterprise business transactions
(2017) Khubisa, Freedom Mthobisi; Olugbara, Oludayo O.
The research reported in this dissertation focuses on the development of a web-based frugal information system (frugal IS) which supports financial management of very small enterprises (VSEs), with a special focus on their business transactions. In most developing countries, VSEs have some significant contributions at various socioeconomic objectives, such as fostering entrepreneurship and improving growth of employment. They represent an income opportunity to retrenched and retired entrepreneurs which is recognised to be crucial to the livelihood of many poor local households and local citizens. In addition, these enterprises have a remarkable role to play in the areas of employment and poverty alleviation. Despite this, the majority of VSEs in developing countries, especially those in rural regions are faced with miscellaneous issues and challenges, which could be ascribed to their resource scarcity. In particular, most VSEs are resource-constrained in terms of knowledge and information resources, financial resources and human resources. What also exacerbates their situation is the fact that the majority of VSEs are still ingrained in their traditional ways of running the business and they are unready to adopt new and innovative working methods. In particular, VSEs are still accustomed to manual paper-based systems which are monotonous, error-prone, highly fragmented and severely inefficient. Unfortunately, all this gravely challenges the growth and development of VSEs. In this dissertation, a concept of frugal innovation, precisely frugal IS, is applied to distinctively address specific and unique business needs of VEs in developing countries. A methodology that is employed in this research is called design science research methodology (DSRM). The DSRM helped to address the problem of VSEs through design, construction, utilization and evaluation of a web-based frugal IS prototype system. A novel system life cycle model that favours the notion of frugality was employed for the design and development of a web-based frugal IS. The evaluation of the prototype system and its design revealed quite interesting results. The design of a web-based frugal IS prototype system was characterized with low complexity which promoted reusability, maintainability and reliability. The evaluation of usability indicated that the system was fairly simple to use, reliable and effective in terms of managing financial information of VSEs. Based on the general findings of this research, the design and development of a web-based frugal IS for VSEs in developing countries promises to assist VSE owners to assess their profitability, improve their financial management, promote sound economic decisions and help them to avoid business failure.