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Item A comparative analysis of income tax provisions applied to cross border secondment arrangements in South Africa and the UK(2022) Sibeko, ThulileThe world has in recent years become increasingly interconnected as a result of massively increased trade and cultural exchange, and cross-border mobilisation is more frequently discussed in many companies. Most multi-national companies have a global mobility policy in place, which sets out the parameters for cross-border employment. As the internationalisation of South African business activity sped up enormously over the last half century, cross border employment will be one of the priorities for South African multinational companies as well as the South African Revenue Service (‘SARS’). (Mohan, 2016.) The purpose of this report is to examine and compare the legislative, administrative and judicial approaches to cross border employment in South Africa and contrast this with those adopted and endorsed by the United Kingdom. This report will also analyse the implications of an entity creating a permanent establishment through secondment contracts and also tax implications for the employees. The report will provide a comprehensive analysis of the income tax provisions applicable to the residency and non-residency of both the entity and the individual, thus analysing the definition of a resident in s 1 of the Income Tax Act 58 of 1962 in South Africa and UK section 1A(4) of the Finance Act of 2019 in the United Kingdom. The United Kingdom has been rated one of the top countries where South Africans would like to work and to which South Africans would like to emigrate (BusinessTech, 2020). The United Kingdom is also one of South Africa’s main trade partners (IOL Business, 2020). South Africa has a double tax agreement with the United Kingdom. South Africa and the United Kingdom are on a progressive tax system. (SARS 2021) (Brady, 2019)Item A comparative analysis of the extent of investment banking In Africa versus other emerging markets(2020) Mphakathi, SolomonThis comparative study examines and explains investment banking levels in African emerging markets to the Asia Pacific counterparts. It examines how investment banking activities, especially the raising of capital, influence financial development. There is a paucity of studies conducted in these emerging markets to identify and contrast why their financial development levels are significantly different. African emerging markets appear to be lagging while the Asia Pacific emerging market economies are among the fastest-growing in the world. Finance theory underpins the framing of the study that demonstrates plausible relationship between financial development and economic growth. The methodological procedures followed a quantitative deductive approach through desktop and secondary data analysis to draw conclusions and make inferences. A multiple regression model was used to quantify the effects and extent to which investment banking contributes to financial development. GDP per capita and human development level relate positively to African countries' financial development level. The literature review also revealed some interesting and relevant facts about African economies and the challenges they face. Despite some marked growth in some African economies vis-a-vis others, important structural adjustments appear necessary prerequisites for enhancing Africa's financial and economic development more sustainably. Surprisingly, the empirical analysis identified no evidence of statistically significant relationship between the measure of level of investment banking (in this study) and financial development.Item A comparison of investor attractiveness of oil and gas exploration and production regulatory environments and fiscal regimes in South Africa and Mozambique(2022) Sigedle, AnelisaThe petroleum industry plays an important role both in South Africa (SA) and Mozambique’s economies. It is one of the most important sources of energy and the largest single commodity in international trade. This study aimed to explore and compare the fiscal policies of Mozambique and SA in respect of the attractiveness of the fiscal regime used to attract investment to South Africa as opposed to Mozambique. The study explored the evolution of policies in both countries. This was done by comparing the fiscal regimes using a hypothetical case model for both countries, which applied different tax rates and state participation in an oil field project. Net present value (NPV) and internal rate of return (IRR) were used to evaluate the project success and how much the government or the contractor stands to make from the different fiscal regimes. The results showed that the project NPV is highest for the investor when the proposed Mineral Petroleum Resource Bill is applied than the current Mineral and Petroleum Resources Development Act (MPRDA) and the Petroleum Law in Mozambique. The results also showed that the proposed fiscal regime in SA will decrease the NPV for the investor, which makes it less attractive. The study showed that increased state participation has a greater impact on changing the contractor’s NPV. If these two governments want to encourage investors to continue exploration in their countries, there should be a balance between the profit that companies make and the revenue that the governments can collect. Thus, the policy recommendation for SA includes having negotiable royalties that promote investment in exploration and increase resources in oil and gas.Item A conceptual framework for the South African fintech ecosystem(2021) Masangwana, VuyelwaThe term ‘ecosystem’ is synonymous with multi-company dynamic teamwork and a new way of organised economic activities. It is thus important to understand the modes of interaction among the heterogeneous actors in the ecosystem. Financial Technology (FinTech) became prominent after the financial crisis when the financial industry's role in economic growth became a global concern. Many FinTech companies were established by bankers who found themselves unemployed after the financial crisis and found creative ways to use their skills in financial services. The purpose of FinTech companies in the economy became pre-eminent due to their ability to reduce economic risks and costs through innovation. It also became clear that FinTech would benefit the financial system due to its efficiency in addressing transaction costs, information asymmetry and in addressing issues of taxation. No market player can afford to operate in a silo in the digital age, as collaboration and partnerships are more critical than ever. According to the IMF website (2020), South Africa is a dual economy and has one of the highest inequality levels worldwide. According to a Business Technology article published in 2019, there is still an untapped consumer opportunity, as there are nearly 1.2 billion people globally who do not have bank accounts. South Africa has a large unbanked or underbanked population, estimated to be about 11 million people. A healthy FinTech ecosystem will develop in South Africa if there is an improvement on barriers to entry and a better understanding of the consumer. The study aimed to establish whether the existing FinTech ecosystem models are suitable for the South African context and identify any discrepancies and similarities between developed and developing world FinTech ecosystem models. Qualitative research in the form of semi-structured interviews was conducted. The sample included 12 executives from South Africa who represented entrepreneurs and start-ups, policymakers and financial institutions. The sampling technique was purposive in nature, and it was chosen because of its convenience. The study found that an additional function of funding must be explicitly specified as a government role in the South African context. In addition, the study revealed that in the South African sense, customers must be segmented further to include the unbanked and underbanked market. There is no existing FinTech ecosystem model for South Africa, and this study has developed a model that suits developing countries, specifically South Africa. Finally, the study ii uncovered that incubation and mentorship are essential components of the FinTech ecosystem in South Africa. The study will assist policymakers and other FinTech ecosystem players to gain a better understanding of their roles and how they can contribute and collaborate to make the FinTech ecosystem a success. The study will also aid policymakers and FinTech companies to focus on consumers and help policymakers consider some of the frustrations that participants have raised about policies. It will further assist them in FinTech policy formulation and amendment of the existing or the creation of new policies and legislation.Item A critical analysis of Section 19 and Paragraph 12a of the eighth schedule of the Income Tax Act for debt transactions(2020) Tifflin, TanyaThe Income Tax Act 58 of 1962 was amended, with effect from 1 January 2013, by the introduction of a set of structured debt relief rules (also referred to as the debt relief provisions). The rules were stipulated in section 19 and paragraph 12A of the Eighth Schedule of the Income Tax Act. These rules have been amended several times since they came into effect on 1 January 2013. Section 19 and paragraph 12A of the Eighth Schedule of the Income Tax Act regulate the situation where a debt is cancelled, waived, forgiven or discharged for no consideration (or for a consideration which is less than the amount of the debt). The rules were intended to assist distressed debtors by simplifying the debt reduction process without creating further tax liabilities. Since the introduction of section 19 and paragraph 12A of the Eighth Schedule, there have been many issues raised in the media around the application and interpretation of various aspects of the legislation. This has resulted in numerous amendments. The purpose of this study is to analyse the legislation from its inception to establish whether (despite the numerous amendments) there are any unintended consequences in the legislation applicable to the 2020 tax year, in order to suggest possible solutions. The study revealed flaws and unintended consequences of the exclusions to the debt relief rules which relate to donations tax, estate duty and liquidated companies. Appropriate recommendations have been suggested to solve these problems. The study identified issues with the concepts of ‘market value’ and ‘effective interest’ in the context of debt to share conversions and recommended, among other things, that interpretation notes be provided to solve the problems. In addition, the study discussed the loophole which exists in section 19(6A) and paragraph 12A(4) of the Eighth Schedule. This loophole has resulted in the application of the debt relief rules not triggering any income tax in instances where assets are sold in the same tax year in which a debt benefit arises. Finally, the study discussed the implications and consequences of the retrospective application of the 2019 amendment to section 19(6A) and paragraph 12A(4) of the Eighth Schedule of the Income Tax Act and recommended that these amendments only apply to transactions which were concluded from 1 January 2019.Item A discourse analysis of twitter posts on the perspectives of xenophobia in South Africa(2022) Makhura, BusisiweStrained relations between locals and immigrants are a long-standing reality in South Africa and often we have seen it become a bloody battle resulting in the loss of life. However, over time we have seen these occurrences make a move into a different arena from (seemingly) purely physical contestations to open and continuous dialogue on public platforms such as social media. In exploring the thought patterns and processes of the participating individuals we believe we may find an explanation of their resultant actions and behaviour feedback into the greater belief systems in society- particularly xenophobic and anti-migrant ideals. Discourse Analysis on Twitter posts related to the #PutSouthAfricaFirst hashtag at two points in time during 2020/2021 is used to get insight into the underlying causes of this ongoing conflict. Sentiment analysis concludes as an attempt to gauge political influence and user sentiment on various themes that appear to be recurrent in these ongoing conversations.Item A framework for South African university students' online learning: social presence, digital skills and competencies(2022) Lubisi, NtombizethuOver the years, institutions of higher learning across the world have embraced the use of digital technology to facilitate learning. University students require digital skills and digital competencies to take full advantage of online learning. Additionally, one of the most important factors of students’ learning experience in an online environment is the sense of belonging. Students engaging in online learning geographically separated from their instructors and peers often feel isolated. The purpose of the study was to explore digital skills, digital competencies and social presence necessary for an effective South African university online learning. The study used the General Technology Competency and Use (GTCU) framework and the Social Presence Theory as a lens to explore the digital skills, digital competencies and social presence necessary for South African university online learning. A case study approach was used to study in-house first-year students in a South African university learning online. A mixed method research was selected due to its fitness to answer the proposed research questions. The data was collected via an online questionnaire and the semi-structured interviews at the University of the Witwatersrand in South Africa, Johannesburg. Quantitative data was analysed using descriptive statistics and the qualitative data was analysed using thematic analysis. Findings from the study indicated that the social-economic background does play an important role in in-house students learning online. The interaction was a challenge, participants felt isolated from their instructors which impacted their online learning experience. They did not feel a sense of belonging to their courses. The study will contribute to policies such as the South African National Development Plan (NDP) 2030 with the focus on lifelong learning, the United Nations (UN) Sustainable Development Goal 2030 goal 4. It will also contribute to the university learning and teaching policies where online learning is concerned as well as assist University improve their online learning offering. Our study links to information systems and online learning at universities.Item A human capital perspective of digital business and service delivery in Johannesburg(2022) Thari, KagisoThe digitalisation of processes and services has grown popular as a result of the fourth industrial revolution. Digital businesses have successfully demonstrated that technology can offer strategic value, inspiring global governments to improve the quality of services offered to the public through digitalisation. The integration of digital technology into the service delivery strategy of the City of Johannesburg remains a subject with limited understanding. This qualitative study explored the level of integration of digital technologies in the delivery of public services by conducting six semi-structured interviews with the middle managers within the city. The collected data were thematically analysed by applying a dynamic capabilities framework with a focus on human capital. It was determined that the level of integration is still in its infancy, owing to the decentralised nature of the organisation. It was further determined that the human capital within the city is adequate to improve the level of integration of digital technology with the service delivery strategy from infancy to an advanced state, provided that there is organisational support for the middle managers.Item A legal analysis of the complexity of race and gender disadvantage in terms of the Employement Equity Act in South Africa(2019) Mushariwa, Muriel TapiwaCenturies of colonialism and Apartheid created a legacy of inequality in South Africa that the democratic Constitution, 1996, seeks to address. The constitutional mandate in section 9 of this Constitution, enacted through the Employment Equity Act 55 of 1998 (EEA), requires designated employers in the public and private sphere to address the inequality in the workplace through the application of affirmative action. The EEA identifies the beneficiaries of affirmative action policies as black people, women and persons with disabilities. It is clear that these constitute three distinct groups, but that it is also possible for an individual to belong to more than one of these collectives. For example, black women fall within two designated groups on the basis of race and gender, and this dual disadvantage creates a multi-layered, unique and complex type of inequality. The main aim of the EEA is to create a representative workforce, and designated employers have a duty to break down the barriers that prevent members of the designated groups from entering the workplace. Once employed, employers need to assist members of the designated groups to progress in the workplace. However, having a representative workforce does not translate into a transformed workforce. It will be argued in this thesis that a transformed workplace is representative, but also requires the breakdown of institutional norms, processes and structures that prevent the progression of members of the designated groups. The question to be asked is whether affirmative action, in its current form, is able to transform the workplace. To answer this question, it is vital that consideration be given, firstly, to the type of substantive equality that is to be achieved in the application of affirmative action. It will be shown that the aim should be a transformative substantive equality of outcome. Focus will be placed on the fact that individuals who fall within the designated groups are not equally placed in terms of their experience of disadvantage. It is submitted that consideration of differing experiences of disadvantage needs to be taken into account so as to avoid the creation of an elite middle class black, and possibly male, group, which benefits from affirmative action to the exclusion of others, thus hampering the achievement of equality in the workplace. This thesis will show that a transformative form of substantive equality of outcome needs to be applied to affirmative action in the workplace. This transformative form of substantive equality includes a situation sensitive approach to the implementation of affirmative action in the workplace. A situation sensitive approach will apply affirmative action strictly on a case by case basis with regard to the demographic profile of the specific workforce, and the employment equity policy of the particular workplace. A one size fits all approach cannot deal with the complexity of disadvantage that needs to be addressed. It will be argued that, besides a situation sensitive approach to race, gender and disability, the issues of social, political, economic and educational disadvantage are factors that should be given consideration in identifying the true beneficiaries of affirmative action. To further illustrate this point, particular attention will be given to women within the designated groups, in order to unpack the nature of disadvantage they experienced in the workplace. Two case studies, focusing on women in male dominated professions, the legal profession and the mining industry, will be used to illustrate this point. This thesis will show that ultimately, the goal of affirmative action must be seen to be to change the workplace by breaking down both the visible and invisible barriers of equality and, in doing so, create an environment where, constitutional values of equality, human dignity and freedom are truly recognized and protected.Item A review of industrial policy in the Northern Cape Province(2022) Setlhabi, LetlhogonoloAlthough industrial policies have been in place in South Africa for over a decade, their implementation to support and prioritise the manufacturing sector has generally been slow and ineffective, particularly in the province of the Northern Cape (NC), which was the study area. Although the NC has a long history of industrialisation reaching back to the discovery of large diamond deposits in Kimberley in 1867, it has been slow in becoming fully industrialised owing to its weak performance in the manufacturing sector. Moreover, provinces such as Gauteng, the Eastern Cape and KwaZulu-Natal are more advanced in terms of industrialisation. Thus, the researcher aimed to understand the phenomenon by researching the implementation and benefits of industrial policy in the context of the NC. An in-depth investigation revealed several weaknesses in the implementation of policy, which has minimised benefits such as support mechanisms for the manufacturing sector.Item A study of Industry 4.0 technologies and customer perception in the insurance industry(2021) Busschau, Mary C.BThe changes in society and business towards a more digitised and connected world evoke feelings of both excitement and anxiety. Businesses are increasingly using these technologies to ensure optimal customer service and delivery of services and products, but the literature shows that many customers may not be ready for this change. Industry 4.0 technologies such as big data, artificial intelligence, and the internet of things are bringing increased awareness around customer concerns on privacy, fear of autonomous robots and artificial intelligence, and a general distrust of new technology. This research study looks at the potential issues that customers have with digital technology and their perceptions of South African insurance providers using this technology. The research also looks at whether customer education and communication have an impact on these areas of privacy concerns, fear of autonomous robots and artificial intelligence and distrust of new technology and customer perception. A quantitative research method was applied through an online survey, of which 395 participants formed the segment. Using correlation statistics and structural equation modelling the results showed that a unit increase in privacy concerns was more likely to improve their perceptions towards insurance by as much as 17.9%. The results also suggest that there is a 26% chance that improvements in trust in technologies could positively impact respondents' perceptions of insurance. The study also revealed that fear of autonomous robots and artificial intelligence have nothing to do with customer perceptions; results were not significant at the 5% level. Further results indicated that customer education and transparent communication significantly impact customer perception related to privacy concerns by 61.15% and distrust of new technologies by 143.15%. These results support most of the theories from the literatureItem A tale of tweets: the influence of Twitter on the technology sector(2022) Eltringham, BradleyInvestor sentiment has emerged to be a very topical subject within the context of behavioural finance. In more recent times textual analysis has emerged to be one such way of attempting to quantify investor sentiment. This study utilises textual sentiment and attempts to examine the predictive power of social media networks with regard to the technology sector during the course of unprecedented market wide volatility as a consequence of a global pandemic. More specifically, this study analyses the association between tweet features (bullishness/sentiment , message volume and overall investor agreement ) and market features (daily trading volume, volatility and raw returns, closing price, intraday high, intraday low) with regard to the 10 current largest technology sector firms by market capitalisation. The study spans over the period of February 2016 to December 2021, which encompasses the COVID-19 pandemic. The first finding of this study indicates that most of the tweet features are observed to be contemporaneously associated to the stock returns of the ten biggest technology firms by market capitalisation. Second, the results show the that for the most part there is no monotonic relationship between tweet features and technology sector stock market returns with exception of the relationship between the magnitude of message agreement and stock returns. Third, there is no evidence that the past values of tweet features contain any useful information that could be used to predict future stock returns. Finally, by comparing the pre-COVID data and intra-COVID data, it is noted that for the most part there is no monotonic relationship between tweet features and technology sector stock market returns. There is however evidence that the use of increased usage of Twitter as an investment tool following an exogenous shock to the market.Item Absenteeism and motivational factors at Chris Hani Baragwanath Hospital Emergency Unit(2021) Ndwandwe, MartinAbsenteeism, which is the practice of not attending a scheduled work duty as expected by an employer, is a serious concern in South African health institutions, which already suffer staff shortages. This study analyses the causes of absenteeism and its consequences for the emergency unit of a public hospital. The research was conducted through a qualitative and quantitative analysis using primary data. Data was collected through interviews and questionnaires with ten participants working at the Chris Hani Baragwanath Hospital Emergency Unit. Data analysis was conducted using codes and themes which were interpreted to deduce meaningful findings. The main findings were that poor working conditions, poor work relationships, poor management and inadequate compensation contribute to absenteeism. Absenteeism has negative repercussions for all stakeholders at a public hospital, especially the public, for whom the absence of staff equates to poor service delivery. Moreover, absenteeism results in the overloading of remaining staff, an increase in pressure on managers, and a poor reputation for the institution as a wholeItem Achieving price pack architecture in South Africa’s processed food industry through frugal innovation(2021) Rautenbach, D EFor successful penetration into new markets, organisations should provide consumers with a product solution that is accessible to them and meets their needs, at a price point they are both willing and able to pay, while maintaining the value proposition. This process is known as price pack architecture. This study investigated whether the constructs of disintermediation and price pack architecture could be integrated to enable businesses to successfully reach the bottomof-the-pyramid market in South Africa. Several research studies have shown that price pack architecture can be implemented by organisations to extend their reach into new market segments effectively, if all theoretical concepts relating to product, price, and accessibility are applied. However, when it relates to the bottom-of-the-pyramid market, several distribution challenges deter organisations from extending their reach to the lower income market, impeding a successful price pack architecture model. This case-based research study on the processed meat industry demonstrates how the amalgamation of disintermediation and price pack architecture can assist organisations to overcome the barriers to entry that make it difficult for them to sell their products to the bottom-of-thepyramid market in South Africa. It is proposed that price pack architecture could enable organisations to expand their market reach. However, to achieve successful price pack architecture strategies for the bottom-of-the-pyramid market, disintermediation needs to be incorporated as a constituent factor of price pack architecture. The research study outlines two key objectives. Firstly, to demonstrate how the application of price pack architecture can aid organisations to effectively extend their reach to the bottom-of-the-pyramid-market by incorporating an additional theoretical construct to overcome the distribution challenges experienced in the processed meat industry. Secondly, to demonstrate the effect of incorporating disintermediation as a component of price pack architecture.Item The activation of individual customer intimacy towards a financial organisation through personalised marketing in South Africa(2021) Visagie, MarnéSouth African financial organisations face challenges to emotionally connect with a diverse, financially vulnerable consumer market. It is well-researched that building customer value drives growth and profitability. This study explores the concept of customer intimacy – a value discipline presented by Treacy and Wiersema (1993) – as a marketing strategy focused on perceptions of value to create, communicate and deliver emotional experiences. It investigates personalisation as the leveraged customer information and one-to-one customer relationship to individually target and activate a customer’s feelings of intimacy during digital interactions. In this context, when a customer feels understood and appreciated, they experience intimacy, a warm feeling, or a sense of belonging. Social connections might draw attention, motivate engagement, and positively influence attitudes and behaviours to build emotional connections. A neuromarketing experiment observed the personalised experience and intimacy effect to predict an emotional connection. Adapting to remote research during the Covid-19 pandemic required three instruments: facial coding, an interview, and a survey. Two groups were selected; existing clients (emotionally connected) and non-clients (not connected). They joined an online video meeting to interact with two different email communications. Recorded emotional responses were analysed with facial expression software, themes, and statistics. Results reveal a positive relationship: personalisation as an intimate experience is significant in predicting the customer’s attitude towards the organisation. The two critical intimacy influencers are the accuracy of the organisation’s customer knowledge and the quality of the financial adviser relationship. Two surprising findings were extracted; the emotionally connected responded insignificantly, while non-clients reacted significantly. Also, the customer knowledge an adviser holds might have an adverse effect on the experience. Findings suggest that personalisation and multiple intimate interactions support the activation of an emotional connection. Implementing and activating individual customer intimacy requires individual targeting, close relationships, and personalised marketing campaignsItem Addressing the ‘new in the New Development Bank (NDB)’: a mission-oriented institution to finance the BRICS’ ecological transitions(2022) Braga, João Pedro LoureiroThe New Development Bank (NDB) has not yet received the attention it deserves in the development community. As a multilateral development bank (MDB) established by the BRICS in 2014, its mission is to provide the basis for sustainable development cooperation supporting public and private projects through loans, guarantees and equity participation (BRICS 2015a). To address the research gap on the ‘new in the NDB’, this thesis analyses how the bank can position itself as a mission oriented institution to finance just ecological transition in the BRICS countries. The argument in favour of the NDB asserts that it is a demand-driven institution aiming to finance sustainable infrastructure. However, a critical assessment of this argument is needed to shed light on the challenges facing its green finance framework and address the ‘new in the NDB’. This means articulating an analytical framework that critically assesses the NDB’s engagement with sustainability and evaluates its claims of originality to materialise alternative sustainable development strategies for the BRICS countries. To do so, this thesis starts by reviewing the literature on the mission-oriented roles of development banks in climate finance to materialise sustainable development strategies for a just transition. This is followed by an empirical analysis of the BRICS challenge to finance sustainable infrastructure via the NDB, then an qualitative case-study assessment of the bank’s projects and its engagement with the country-specific challenges for a just ecological transition. The conclusions focus on opportunities to address the ‘new in the NDB’ and consolidate it as a full member of the development community by positioning it as a mission-oriented institution to co-finance the BRICS ecological transitions.Item The adoption of intelligent robot automation by auditors within South Africa(2021) Naidoo, EvaashanTo automate, or not to automate, that is the question? The use of disruptive technologies has changed, and in many instances, has replaced traditional business operations and models. The auditing profession has been burdened with high costs and reputational damage as a result of false results due to a high dependency on manual tasks that are susceptible to errors or manipulation. The use of robots to help minimise these errors, achieve efficiencies and reduce costs, provides a convincing theoretical case to automate. The objective of this research is to apply the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the views of audit professionals determine the factors that would influence organisations to use robot technology for performing audits in South Africa. The study adopted a quantitative approach, where a survey questionnaire consisting of 39 questions, aligned with the UTAUT model, was used to gather data. The sample comprised 59 auditors and 26 non-auditors who were involved in audits performed in South Africa. The non-auditors comprised of a Chief Information Officer, Finance Managers, Heads of Product, and various Senior Risk Management Professionals. A purposive sampling technique was used to select individuals who had an understanding of the capabilities of robots, and the potential use of robots to support business operations. The results of the study highlighted that performance expectancy and facilitating conditions were the key factors that influenced the adoption of robots in audits. Auditors and clients were more likely to use robots if they felt it would improve their performance. The respondents were more likely to use robots if it enabled the quicker completion of tasks, reduced errors, increased the number of tasks that could be completed and delivered better value than manual processes. The study also highlighted that sufficient investment and management support would be provided to ensure that an enabling environment is established for using robots to perform audit tasks. This would include acquiring management support as well as finding hardware, software, and skills to support the robotics development initiatives. The study provides more insight on how leaders and management in the auditing field can use insights attained through this study to successfully influence and support the use of robots to perform audits. Furthermore, the study contributes to an increased used of robotics in auditing which could improve the quality and efficiency of the auditor’s work. The study contributes towards the body of knowledge in the accounting and robot fields of studyItem Afrocentric leadership coaching among Shona men in Zimbabwe(2020) Mhlanga, Brian NdabaningiThis study looks at the need for an African approach to leadership coaching. It aims to contribute towards a leadership coaching model that is Afrocentric or is framed around the African concept of “Ubuntu”. Leadership coaching is a profession that is widely practiced and yet has limited scientific theory. Practitioners on the African continent rely heavily on the Eurocentric philosophical approaches to leadership coaching without taking cognizance of cultural considerations among other things. Using the social identity theory, and a case study of Zimbabwe Shona male executives will be conducted on selected Shona cultural aspects on leadership and how gender, spirituality, socioeconomic and political factors have impacted on leadership coaching. The tools used for data collection included observations and interviews (semi-structured face-to-face). The target population comprised eight Shona male executives and four leadership coaches working in the provinces of Mashonaland East and West, Harare and Midlands, Zimbabwe. Data collected for this study is qualitative and was interpreted using QSRNVIVO in uncovering emerging themes, patterns and insights. The findings of the study reveal that the Shona traditional ways of healing are appropriate and can be integrated into western and modern leadership coaching. The study also established coaching in Zimbabwe among Shona men is perceived to be a western leadership development tool and fails to embrace African spiritual consciousness sufficiently. The study gives an understanding of how Shona men understand and experience leadership mastery revealing the need to accommodate some of the Shona aspects of culture to leadership coaching. Insights from this exploration will contribute towards the formulation of an Ubuntu Leadership Coaching model that could add value to leadership coaching not only in Zimbabwe but potentially across the continent.Item Alternative finance: definition, sources and implications for the financial sector(2020) Chabaya, BothwellThe research will seek to highlight the sources of alternative finance and in the same vain highlight the structural problems of ‘’tainted intermediation’’ brought about as a result of the rise of Alternative Finance. It seeks to introduce a framework for regulatory thinking and approach in response to the emergence of alternative finance especially given that it is a new and developing phenomenon. The research will assist with further studies in the area of financial inclusion in the emerging economies as a result of alternative finance as well as the role and impact of alternative finance in the democratization of the financial sector. The study seeks to contribute in highlighting the main sources of alternative finances from the different types offered in the financial sector. It goes further to explore whether these sources of alternative finance result in reintermediation or disintermediation 15 answering the questions of who and what the intermediator is because of alternative finance. This exploration would highlight the problem of ‘’tainted intermediary’’, as well as lead to an introduction of how regulators and policymakers should frame their thought process and approach in the development of regulation governing the operations of new and alternative finance. Because alternative finance is a new and developing phenomenon the study will assist in further study of the area by the academic community from insights provided.Item An analysis of Circular Economy disclosures and the impact on Integrated Reporting(2022) Mahadew, KashmiraThe impact of global markets on the natural environment has resulted in a rapid depletion of resources. The circular economy (CE) model is a sustainable business model which aims to stay within the limits of the planet and reduce the impact on the environment by decreasing excessive resource use, minimizing waste, and converting end-of-life goods into resources for further use. This research aims to investigate disclosures by Johannesburg Stock Exchange (JSE) listed companies by analysing the type of investments in developing and achieving a CE, the quality and nature of disclosures on a CE, and the related impact on the six capitals. A content analysis method was used to analyse a sample of integrated reports of JSE listed companies. Correlation coefficients were used to evaluate the relationships between the CE disclosures and 21 identified elements, and the Kruskal-Wallis and Jonckheere-Terpstra tests were used to evaluate the significant differences among industries, company size, and year when analysing the CE disclosures. This paper finds that a significant number of CE disclosures are located in the value creation and business model location of the integrated reports, the quality and type of investments to achieve a CE model tending to differ across different industries, company sizes, and year. The research revealed that CE disclosures are becoming more prominent in South Africa. The quality of reporting is moderately low. Industries which have a higher environmental impact and have extensive physical infrastructure tend to have better disclosure on their investments in the six capitals than service-driven industries. Both the quantity and quality of disclosures are better for larger companies. The research finds that companies are increasingly investing in research and development, and partnerships with research groups, think tanks and other third parties to drive their CE adoption. This paper contributes to both corporate reporting and the CE concept by evaluating the link between a CE model and integrated reporting and the impact which CE disclosures have on the six capitals of a company