Faculty of Commerce, Law and Management (ETDs)

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End date: 2024Has files: Yes

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Now showing 1 - 10 of 2183
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    Analysis of Mining Taxation in South Africa
    (University of the Witwatersrand, Johannesburg, 2011-05) Shikwambana, Callous
    Mining is one of the principal industries in the South African economy, and thus fulfils an important role from the perspective of the fiscus. Mining is a high-level risk investment which involves massive capital expenditure as well as prolonged periods of non-production of mining income. It is because of this that mining taxation receives special treatment. The term ‘mineral’ is central to determining whether or not a taxpayer can be regarded as being carrying on mining operations in South Africa. A mining process usually involves different stages before minerals are obtained, being prospecting and pre-production stages, followed by the production and post-production stages. Income is earned and expenditure is incurred in all the different stages in the life of a mine. The research report will critically evaluate what is meant by ‘mining and mining operations’ as defined in the Income Tax Act 58 of 1962 (‘the Act’). The research report concludes with an analysis and evaluation of how income earned and expenditure incurred in the different stages in the life of a mine are treated in determining the taxable income in respect of a mining taxpayer.
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    Institutional factors enhancing and affecting service delivery in Lekwa Local Municipality
    (University of the Witwatersrand, Johannesburg, 2024) Tsotetsi, Biotumelo
    The discourse surrounding South African local governments often highlights deficiencies in the efficient and effective delivery of basic social services. This study was motivated by the absence of viable solutions to the persistent challenges facing service delivery in local municipalities, and the Lekwa Local Municipality was no exception. Situated in the Mpumalanga Province, the Lekwa Local Municipality serves as a compelling case study to explore the institutional challenges that both enhance and hinder service delivery. The municipality has grappled with significant administrative instability and a lack of political oversight. Consequently, its capacity to deliver services has been severely compromised. These institutional challenges have manifested in various forms, including bureaucratic inefficiencies, inadequate resource allocation, and a lack of strategic planning and implementation. As a result, the municipality has struggled to meet the needs of its residents and address pressing socio-economic issues within its jurisdiction. By examining the institutional factors contributing to these challenges, this study seeks to provide valuable insights into the complexities of service delivery in local government settings. By understanding the root causes of these issues, policymakers, stakeholders, and community members can work towards implementing targeted interventions to improve governance processes, enhance accountability mechanisms, and ultimately, strengthen the capacity of local municipalities to deliver essential services to their constituents. The Lekwa Local Municipality has witnessed unrest and protest, due to poor service delivery. The research employed a qualitative approach, utilizing a non-probability purposive sampling technique to select fourteen participants. This method was chosen deliberately to ensure that participants possessed relevant insights and experiences related to the research topic. Data collection was conducted through face-to-face semi-structured interviews, allowing for in- depth exploration of participants' perspectives, experiences, and opinions. The study's findings shed light on persistent challenges within the Lekwa Local Municipality despite the introduction of new leadership initiatives aimed at enhancing service delivery. A critical issue identified is the dire lack of leadership at both the political and administrative levels, resulting in a vacuum of oversight and accountability. This lack of effective leadership v has allowed self-interest and expediency to prevail, undermining the municipality's ability to fulfil its mandate. The study concludes by stating findings underscore the urgent need for comprehensive reforms within the Lekwa Local Municipality to address the root causes of poor service delivery. This includes strengthening leadership and accountability mechanisms, implementing transparent and accountable governance practices, and mobilizing resources effectively to ensure the delivery of quality services to residents. Only through concerted efforts to address these challenges can the municipality begin to regain the trust and confidence of its constituents and achieve meaningful improvements in service delivery outcomes.
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    Exploring the digital divide in underserved communities in rural Mpumalanga, South Africa
    (University of the Witwatersrand, Johannesburg, 2024) Shandukani, Linda; Magida, Ayanda
    This research report explored the digital divide in underserved communities in rural Mpumalanga, South Africa, focusing on how owning a smartphone can help bridge the gap. Despite the widespread use of digital technology, financial constraints and limited digital literacy continue to create disparities, especially among marginalised populations. The study employed a qualitative research design, primarily through eight in- depth interviews, to explore how smartphones can impact digital inclusion and overall quality of life in these communities. The findings reveal a digital divide, particularly among young Black individuals, due to barriers in smartphone and internet accessibility. While ease of access to technology can enhance social and economic capital, challenges such as pricing and infrastructure limitations exacerbate disparities, perpetuating cycles of poverty and marginalisation.
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    Examining oversight institutional failures in the North West Department of Health
    (University of the Witwatersrand, Johannesburg, 2024) Seeletso, Kenaleone; Motsepe, Dikgang
    The Legislatures in the local, provincial and national governments are mandated and bestowed with the powers by the Constitution of the Republic of South Africa of 1996 to ensure accountability by holding the executive accountable and effectively ensuring that there is oversight on the work of government. In order to execute the oversight function, the Legislatures use the Auditor General’s reports, guidance from the Public Finance Management Act (PFMA) and departmental policies. The study seeks to identify the systemic challenges faced by the oversight institutions in the North West Department of Health (NWDoH) that lead to failures in executing the oversight function. The research methodology used in this study is the qualitative approach. The population of the study is the oversight committee members from the North West Provincial Legislature (NWPL), NWDoH Office Bearers, former national SCOPA Chairpersons and public finance experts, and data was collected from the participants by using semi-structured interviews and official reports. The data collected from the participants indicated that the oversight committees cannot enforce accountability because their powers are limited to only making recommendations and their decision- making depends on their political allegiance. Political influence and lack of political will is at the centre of the systemic weaknesses within the oversight processes, hence, there is no accountability and consequence management and the non-compliance with the PFMA prevails. The study recommends that the standing rules be strengthened by diluting oversight committees with independent individuals so that committees can operate independently of party-political pressure. The study also recommends that the oversight committee be granted powers to enforce accountability and not just be limited to making recommendations.
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    How the upgrading of informal settlements is measured by the multisectoral organizations
    (University of the Witwatersrand, Johannesburg, 2024) Pholo, Keneilwe; Blaser- Mapitsa, Caitlin
    This master's research paper investigates the diverse methodologies employed by multisectoral organizations in measuring the success of informal settlement upgrading initiatives. Focusing on South Africa, the study focuses on what informal settlements upgrading is, the measurement and indicators utilized by these organizations to gauge the effectiveness of their interventions. Utilizing a qualitative research design, this study employs qualitative interviews to capture the breadth and depth of informal settlements upgrading and the measurement practices. Qualitative interviews with key stakeholders provided nuanced insights into the rationale behind chosen metrics, challenges faced in measurement, and the perceived outcomes of the upgrading efforts. Findings reveal consistent and coherent measurement practices across different organizations, reflecting the common goal of upgrading informal settlements instead of eradicating them as eradication could be interpreted differently and might cause distress to communities. The study explores commonalities and variations in metrics, shedding light on the factors influencing organizational choices in measurement frameworks. This research contributes to the scholarship on urban development by providing a comprehensive understanding of how multisectoral organizations approach the measurement of informal settlement upgrading. The insights gained from this study have the potential to inform best practices, enhance cross-sectoral collaboration, and guide the development of standardized metrics for evaluating the impact of multisectoral interventions on informal settlements.
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    The impact of the use of e-Commerce on customer experience for retail in South Africa
    (University of the Witwatersrand, Johannesburg, 2024) Naidoo, Jaroshen; Mudau, Thanyani Norman
    e-Commerce systems are rapidly changing how individuals shop, and they have provided many retail stores in South Africa with a new sales channel to service customers. With many organisations heavily investing in e-Commerce systems, the need to have end users adopting e-Commerce is vital for the success of the future of e-Commerce. Two areas that need to be examined include how customers currently use e-commerce systems and how e-Commerce use impacts customer experience. To understand the challenges, factors influencing e-commerce usage and its impact on customer experience were investigated. This study distinguished between basic and advanced utilisation of e-commerce systems. To understand the research objectives identified, an extended version of the Delone and Mclean IS Success model has been adapted to the study, which has been modelled as an e-Commerce IS success model. The factors influencing the advanced use of e-Commerce systems include information, system, and service quality. With e-Commerce being split into basic and advanced use, advanced use was focused on understanding how it affects customer experience. This data was collected through a survey distributed to end users of e-Commerce over LinkedIn. 159 respondents(n=159) provided insights into the factors, which included Information quality, system quality, service quality, basic use, advanced use, user satisfaction, customer experience and data quality. However, data quality was a factor that dropped during the Structural Equation Modelling (SEM), which was done through SPSS and AMOS. The research showed strong relationships between information quality and advanced use, system quality and advanced use, and service quality and advanced use. This confirmed the first objective of understanding the factors that impact the advanced use of e-Commerce systems in retail in South Africa. The next major result showed that advanced use had a higher coefficient to the basic viii uses relationship towards customer experience, and this translated to end users wanting to make use of the advanced features of e-Commerce systems to make decision-making and Key Performance Indicators (KPI) easier to achieve. In the findings, numerous contributions have been made, which include the factors that impact the basic and advanced use of e-Commerce systems. The effects of the basic and advanced use on customer experience and user satisfaction, which did not previously exist within the e-Commerce space, are also contributions identified in this study. Overall, this study helps organisations understand what end users and customers would want to use when using e- Commerce platforms in terms of features and how customer experience can be influenced by new technologies and features introduced into the e-Commerce system for retail in South Africa.
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    The influence of artificial intelligence (AI) on personalised learning in the workplace
    (University of the Witwatersrand, Johannesburg, 2024) Msimang, Siphamandla; Alagbaoso, Manessah
    This study investigates the influence of Artificial Intelligence (AI) on personalised learning in the workplace, set within the rapidly evolving landscape of digital technology integration in organisational learning strategies and environments. Addressing the gap in literature regarding AI's role in enhancing workplace learning experiences, this research utilises the Technology- Organisation-Environment (TOE) framework and Senge's Learning Organisation theory as its conceptual underpinnings. Through a quantitative methodology, data was collected from 391 participants across various industries via an AI-powered chatbot survey interface, focusing on employees' engagement in self-directed learning activities, perceptions of AI-enhanced personalised learning, and the factors influencing their engagement in workplace learning. The study reveals that employees perceive AI as an enhancer of personalised learning experiences in the workplace, with its adoption being significantly influenced by factors such as technological compatibility, organisational support, and a conducive regulatory environment. The findings offer an understanding of the multifaceted nature of AI in enhancing personalised learning experiences in the workplace, providing insights for future strategies and implementations in this evolving field. The conclusion draws attention to the transformative potential of AI in enhancing personalised learning within the workplace, advocating for its strategic integration to fully leverage its benefits. By aligning AI-driven learning tools with organisational cultures that prioritize continuous learning, organisations can significantly improve employee engagement, skills development, and ultimately, their competitive advantage in the digital era.
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    Perceptions on the adoption or use of waste to energy (WtE) technologies among waste managers in Gauteng
    (University of the Witwatersrand, Johannesburg, 2024) Mokgolobotho, Ingrid Konkong; Ngubevana, Lwazi
    The Gauteng Province, increase in population growth, urbanisation, industrialisation and economic activity has resulted in increased amounts of generated municipal solid waste (MSW). There are concerns about landfill airspace depletion, energy poverty, environmental concerns that create greenhouse gases, air pollution and water contamination. The province also requires electricity to keep its economic activity functional, while providing its citizens with electricity. The research is a qualitative study, with the purpose of understanding how waste managers in the waste industry perceive the adoption or use of waste to energy (WtE) technologies in Gauteng. Semi-qualitative interviews were held, face-to-face and on Microsoft Teams. The sample chosen were waste managers who were knowledgeable on the research topic. Thematic analysis was used to analyse the data from the semi-qualitative interviews. Data triangulation was used to establish the credibility/validity of the interview findings. The findings in the study from the semi-qualitative interviews and literature review were aligned with regards to the role waste managers’ play in procuring waste to energy technologies as well as the benefits on the uptake of WtE technologies, which are improved waste management practices, less environmental challenges and the introduction of new revenue streams. Waste managers are also viewed as researchers, collaborators and educators. The study found that some of the factors that influence the perceived ease of use as well as perceived usefulness of WtE technologies include the feasibility and affordability of these technologies, access to finance, the availability of technical, training and skills transfer, potential employment opportunities and the need to diversify the energy supply iii The challenges observed by the participants were the lack of stakeholder engagement and sufficient education, lack of adequate legislature and poor governance as well as lack of access to capital. The enablers were noted as equipment tax returns, introduce landfill tax, high landfill entry gates, energy sales, carbon credits as well as educating and involving all waste generators and recyclers. To attract investors, participants noted that there should be transparency and simplified contracts, having relevant collaborations, the need for grants and assurance on return on investment
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    Exploring the managerial challenges of implementing a budget spending plan in the Department of Correctional Services in Gauteng region
    (University of the Witwatersrand, Johannesburg, 2024) Mohapi, Ralikhaoana Isaac; Ngcetane-Vika, Thelela
    The main purpose of this study was to explore the managerial challenges of implementing a budget spending plan in the Department of Correctional Services (DCS) in Gauteng. This study adopted an exploratory qualitative research design and used a semi-structured questionnaire to collect data from Financial and Non-Financial Managers. The study found no appropriate framework for the budget spending plan for the past three financial years (2020/21, 2021/22, and 2022/22). Non-financial Managers are not adequately trained in budget management and are not directly involved in budget preparation. The study also revealed that the DCSs’ leadership failed to implement an internal control measure to monitor procurement and contract management to prevent audit findings for not recurring in the past three financial years. The study also concludes that Financial Managers have never complied with policies and regulations during fund shifting to avoid overspending and underspending. The study recommends that the DCSs’ leadership regularly review the procurement process and budget according to policies and regulations. It also recommends that Financial Managers prioritise adequate funding for the Self-Sufficiency and Sustainability (SSS) projects to avoid sourcing items externally. Lastly, the study recommends that a comparable or similar study be conducted to research more on budget spending plans in other government departments nationally.
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    Public participation mechanisms effectiveness during the COVID-19 pandemic: a case of Western Cape Provincial Parliament
    (University of the Witwatersrand, Johannesburg, 2024) Mnqasela, Masizole; Brooks, Heidi