4. Electronic Theses and Dissertations (ETDs) - Faculties submissions
Permanent URI for this communityhttps://hdl.handle.net/10539/37773
Browse
3 results
Search Results
Item nowledge and perceptions of add- on electrical geyser efficiency technologies held by contractors in Durban(University of the Witwatersrand, Johannesburg, 2024) Mzobe, Snothando Nosipho; Finchilescu, GillianGlobally, energy losses take away as much as 40% of the primary energy during distribution. Recovering this lost energy by employing more energy efficient practices can make a significant difference to the available energy. In South Africa, the residential sector makes up approximately 17% - 35% of electricity demand during peak demand periods, primarily due to the large usage of household electric water heaters commonly known as geysers. Plumbing and electrical contractors who install and maintain electrical geysers are at a strategic position to act as intermediaries to influence households towards the adoption of more energy efficient practices. This paper, therefore, investigates the extent of knowledge and perceptions held by these contractors regarding the various add-on technologies that can be used to make geysers more energy efficient. A non-experimental, quantitative research approach using questionnaires was used to, firstly, evaluate the factors that would influence the intention of contractors working in the Durban area to take up the aforementioned intermediary role. Secondly, this research sought to assess the extent of the knowledge held by contractors in the formal versus the informal sectors. Lastly, the research sought to evaluate the relationship between the contractors’ knowledge of the various add-on technologies that can be used to make geysers more energy efficient and intention to take up an intermediary role to influence households towards the adoption of more energy efficient practices. The results showed a positive correlation between social norms as well as perceived behavioural control with intention, while a correlation between personal norms as well as attitude with intention was not observed. It was also found that there is no difference in the levels of knowledge held by contractors in the formal and informal sectors, while knowledge was found to have a positive influence on intention. It was recommended that in order to improve energy efficiency knowledge among contractors, the government ought to consider regulatory mechanisms iii to encourage formal training and improve the quality of vocational education. To aid in this endeavour, government should also partner with businesses and industry-specific professional bodies. Lastly, government should implement quality feedback mechanisms to monitor the quality of work performed by contractorsItem Factors Influencing Entrepreneurship in the South African Construction Industry(University of the Witwatersrand, Johannesburg, 2021) Maluleke, SaneleThe unemployment rate in South Africa is at its highest and it has been noted that SMMEs are needed to stimulate job creation. The construction industry is a major contributor to the economy with the contracting industry spearheading the absorption of unskilled and skilled labour. The National Development Plan of 2030’s deadline is approaching and its target to reduce employment is far from being reached by various sectors (which include the construction sector) that were earmarked to create jobs. This problem requires an in-depth look at the factors influencing entrepreneurship in the construction industry. A quantitative method was adopted to gather data from over 1000 sampled respondents who were contractors registered with the CIDB. The findings of the study revealed that internal and external factors have an influence on entrepreneurship equally with neither having any significant impact on the success of an entrepreneur but when looked at separately the two external factors that Influence success were access to funding and the supportive environment and the two internal factors were innovation and creativity. The internal and external factors have an equal influence on the reasons why construction companies are formed were. The findings also showed a positive relationship between age and the success of an entrepreneurItem A practical approach to section 24C allowances in future expenditure on contracts(2021) Ngema, NtokozoSection 24C of the South African Income Tax Act 58 of 1962 allows for a deduction against a taxpayer’s income, where the income was received under a contract and the taxpayer, in fulfilling that contract, would be required to finance future expenditure. The purpose of the section is to match the revenue and expenditure within a specific tax year of assessment. Revenue received in advance is taxable when it is received however if the taxpayer is required to incur expenditure against that revenue, they can make use of the provisions of section 24C and get a deduction against that revenue for the future expenditure. Recent court judgments suggest that taxpayers are incorrectly applying the provisions of section 24C. The courts have found in favour of the South African Revenue Service on at least two occasions recently. This study will look at the provisions of section 24C as well as the pitfalls that South African taxpayers ought to avoid when applying this section