Masters Degrees (Management)
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Item An exploratory investigation into the perceptions of consumers based on the quality of customer service received with specific reference to Ola Milky Lane - Midlands Liberty Mall.(2008) Kisten, Melissa.; Raubenheimer, W. H.Due to the growth of our economy and our rising standards of living, customers of today have a larger variety of products to choose from than in the past. This causes an increase in competition which has raised customer expectations on the quality of goods and services they receive (Palmer, 2001 p26). Along with this, the modern customer has become sophisticated, educated, confident and well informed. Hence, they have raised their expectations of the service they intend on receiving. This has placed enormous pressure on service organization's to improve the way they do business with these customers. This "customer transformation" has placed an increasing emphasis on customer service as a means of gaining a competitive advantage. As a consequence of competition becoming global and more intense, many organizations have come to the realization that they cannot compete on price alone. Hence, the level of customer service has a direct impact on an organization's market share, as it determines not only whether consumers will become customers but also whether existing customers will become loyal ones. If service quality is to become the cornerstone of an organisation's marketing strategy, marketers should have the means to measure it. Although research in this field exists, the researcher proposed the need for further research specifically in the area of customer perceptions toward the quality of service they receive. The issues addressed in this study will be of importance to both service managers and future researchers as a customer's evaluation of service quality and, the resulting level of satisfaction is thought to determine the likelihood of a repurchase and ultimately the success of the business. This dissertation is based on the perceptions of customers of Ola Milky Lane and the level of quality customer service they receive. Looking at the business from the customer's viewpoint will help the researcher investigate how current customers feel about the organization as well as their attitude toward the business. The expectations of these customers together with their levels of satisfaction, which shape their perceptions of the customer service, serve as the foundation on which service quality will be evaluated. Moreover, the research study hopes to assist the participating organisation establish whether gaps in service delivery exist, the reasons for their presence and identify possible solutions which can be implemented to close or prevent those gaps from further widening. This will benefit the organization as it can be used as a tool to understand customer perceptions, which can equip them to gauge the effectiveness and efficiency of their relationship programmes. With this motivation in mind, the research study takes a strategic look at the importance of customer service as perceived by customers by means of determining whether the organisation is or is not meeting their expectations.Item An investigation into the incidence and reasons associated with management employees' intentions to leave their organizations : perceptions of MBA students in KwaZulu-Natal(2009) Muteswa, Rudolph P. T.Skills shortages in South Africa occur when demand for certain skills exceeds supply, South Africa has a high demand for mathematical, sciences and information technology (IT) related skills (Daniels, 2007:1). Factors such as HIV/AIDS, legislation (for example affirmative action), and rapid growth of the IT sector and the education system are contributing to the continuous increase in the skills shortages rate in South Africa (Daniels, 2007:1). As a result of the skills shortages, South African organisations find themselves competing with international organisations for managerial-level employees, resulting in a ‘war for talent’. This study specifically focussed on the incidence and reasons associated with managerial-level employees’ intentions to leave their KwaZulu-Natal (KZN)-based organisations. In particular, the perceptions of MBA students studying at UKZN formed the focus of this study. The study, both primary and secondary data were collected and analysed. In the study the targeted population were managerial-level employees who were currently working in KwaZulu-Natal-based organisations and who had met the entry requirements of UKZN’s Graduate School of Business (GSB). The purposive sampling technique was used and all the registered MBA students at the GSB of UKZN formed the target population that is, the target population comprised of all 1st year, 2nd year and 3rd year MBA students and there were approached following that same order. In the study it was found that the three CFST sub-components that had the most influence on the managerial-level employees’ decision to leave were aspects of the CFST related to careerpath strategies, management/leadership style and rewards. These results were more clearly supported and given stronger evidence by the rankings of the high scoring samples of the intention to leave (ITL) scale and propensity to leave (PTL) scale which depicted the same three CFST sub-components. Recommendations were made based on the findings of the study that South African organisations have a strong influence on the respondent’s decisions to leave their organisations. It was also recommended that South African organisations should implement effective leadership/management style and should also offer their managerial-level employees competitive remuneration packages.Item An inquiry into the underlying causes of objections by game ranchers to power lines on their properties.(2005) Gaylard, Ian Herbert.; Hardman, Stanley George.After many years of being overlooked as a game ranching area and tourist destination in favour of more established areas, the Eastern Cape, in terms of game ranching and tourism has ‘come of age’. It has become a huge industry in the Eastern Cape. Income was initially generated from commercial hunting, followed by non-consumptive eco tourism. As the industry expanded, the true value of game was discovered coupled with games inherent ability to survive with limited human interference has made it an attractive business. These factors and others have encouraged more and more farmers to convert from other forms of farming to game ranching. With this came the desire to restore their properties back to or as close as possible to its original state. Resulting in ‘emergence’ in the form of ‘resistance to power lines’, because they were seen as hideous and an unnecessary visual intrusion which impacted negatively on tourism and property values etc. The purpose of this dissertation was to surface the underlying causes for the resistance to power lines. A systems thinking approach was used, which emphasised multiple causes, and by means of systems diagrams gained an understanding of the various issues and arguments that relate to the placing and managing of power lines in rural areas. Key focus areas were motivational theories, mental constructs and factors that contribute to people’s perspectives and worldviews that ultimately influence their behaviour.Item Understanding the gender earnings gap in the post-apartheid South African labour market.(2008) Goga, Sumayya.; Posel, Dorrit Ruth.In this thesis, I analyse the gender earnings gap in South Africa using Labour Force Survey (LFS) data, for the period between 2001 and 2005. In addition to providing estimates of the gender earnings differential at the mean of the wage distribution (using a pooled regression), I also provide quantile regression estimates to account for the gap at different points of the distribution. To further explore reasons for the gender earnings gap, I separate the male and female earnings equations and employ a decomposition technique. This allows me to determine the proportion of the gap that is not explained by differences in observable characteristics between men and women. The 'unexplained' part of the earnings gap is suggestive of gender discrimination in the labour market. Using Ordinary Least Squares (OLS) the pooled regression (controlling for sample selection), indicates an increase in the gender pay gap between 2001 and 2005. In turn, the quantile regression estimates for the period also illustrate a widening gender earnings differential throughout the distribution, except at the mean. By contrast, the descriptive statistics and the separated male and female earnings estimations show a decrease in the earnings gap over the period. Given that the pooled regression assumes the same returns to observable characteristics for males and females, which I reject through the use of a Chow test, the results from the separated estimations hold more weight. The Oaxaca (1973) decomposition on the separated male and female earnings estimations illustrates that the 'unexplained' component of the gap accounts for a greater proportion of the gap than the 'explained' component in both years. Furthermore, the 'unexplained' proportion of the gap increased in the period, while the 'explained' proportion decreased. Thus, if the 'unexplained' part of the gap is considered to be a measure of discrimination, then the data indicates an increase in discrimination in earnings between the sexes over the period 2001 to 2005, even though there was a narrowing of the gender earnings differential.Item A systems approach to IQMS implementation in Vulindlela circuit : a study in reflection in Vulindlela West Ward.(2006) Mchunu, Bongani Sibusiso.; Hardman, Stanley George.The study reviews the implementation of DAS and IQMS in Vulindlela Circuit from 2003 to 2006. The systems thinking approach and Soft Systems Methodology served as a point of leverage in identifying problematic situations besetting the implementation of DAS and IQMS. The use of systems tools provided the means for creating dialogue between the facilitator and the SMT members and principals. The study illustrates the use of the systems maps, spray diagrams, iceberg tool, brainwriting and rich pictures in surfacing the assumptions and beliefs about the failure of DAS and IQMS. With this approach, SMTs and principals developed their ideas about the way they could implement DAS and IQMS. Systems thinking provided a perspective for approaching the problematic situations. A conceptual model for DAS and IQMS evolved though the collaborative efforts of SMT members and principals. A developmental and holistic model evolved from this process of school development. A new way of thinking about problematic situations is presented to participants. A process of dialogue set the stage for. school development. Notable improvements are highlighted as indicators of improvement during the implementation of DAS and IQMS. The approach promotes active participation, dialogue, reflection and continuous inquiry and a shared vision in the formulation of conceptual models.Item "The role of brands in the advertising of beauty products."(2007) Cebisa, Zwelakhe Erick.; Poovalingam, Kasthuri.This research investigates the role of brands in the advertising of beauty products. This study was conducted at tertiary institutions in the Durban Metropolitan Area. Since, students are believed to constitute a large market for consumer goods, especially beauty products, the study also seeks to determine consumption patterns and preferences of brands of beauty products by students at tertiary institutions. Using a survey-based study, the results of the survey highlights the importance of the branding of beauty products in promoting sales, loyalty and preference for various brands. The findings suggest that marketers' should continue to provide information to consumers about their beauty products, so that their benefits and functions are constantly emphasized, without exaggerating the claims of the brands. It has also emerged that detailed instructions on the use of beauty products and the frequency of their use be clearly indicated on their labels. This study has also revealed that brands of beauty products entrench the image of the company through its truthful advertising.Item The impact of electricity as a source of energy : "a demand side management perspective."(2005) Chetty, Nalandran.; Taylor, Robert Gordon.The essence of this dissertation is to enlighten the client on those strategic options available for a financially viable energy source and is also aimed at increasing the electricity share of the energy market, which is currently approximately 25%. This dissertation focuses on the industrial sector of the economy. Energy sources available to the Industrial sector, namely coal, diesel, illuminating paraffin, heavy fuel oil, liquefied petroleum gas and electricity, were selected for this specific study and compared in eight geographic areas. These inland areas include Pretoria-Witwatersrand- Vereeniging (PWV), Bloemfontein, Pietersburg and Nelspruit, and the coastal areas include Cape Town, Durban, Port Elizabeth and Richards Bay. As the energy cost is not the only factor influencing the total cost of using a particular energy source, the objective for this study was also to evaluate energy sources on an effective cost basis, taking account of energy price as well as indirect costs and utilization efficiencies. The typical industrial application of steam generation was selected and the costs related to using various energy sources in this application evaluated. This study also considers critical factors likely to be taken into account by consumers when choosing an energy source, or deciding on an energy conversion, which includes Demand Side Management (DSM). DSM refers to a process by which electric utilities especially Eskom, in collaboration with consumers achieve predictable and sustainable changes in electricity demand. These changes are affected through a permanent reduction in demand levels (Energy efficiency) as well as time related reduction in demand level (Load Management)Item Determinants of systems performance : an enquiry into project practitioners' understanding and experiences with HIV and AIDS Projects in the SADC Region.(2005) Dzirikure, Manasa.; Taylor, Robert Gordon.HIV and AIDS projects do not appear to be making significant impact to date as shown by the continued rise in HIV infection and complexity of HIV and AIDS related problems in Southern Africa (UNAIDS 2004). The general understanding of what is required to tum HIV and AIDS projects into successfully performing systems is rather weak. Koskela and Howell (2002) observe that the underlying theory of project management is obsolete and project management lacks theoretical capacity to deal with the need to improve its practice. Using an introspective qualitative methodology to solicit responses from 15 project practitioners drawn purposively- random from 5 countries of Southern Africa and in addition to referencing project literature from organizations working on HIV and AIDS control as well as observations from workshops, the study draws conclusions of a formative nature, on what determines the performance of HIV and AIDS projects. These determinants include: availability of adequate resources; quality of planning; creativity of project teams; timeliness in implementation; quality of leadership and management; competence of project leaders or managers; the social, political, economic environment in which the project is implemented; theoretical or paradigmatic relevance of project designs and implementation methodologies; quality of monitoring and evaluation; motivation of project teams and beneficiaries; participation of beneficiaries and stakeholders; and multisectorality of project efforts. The study suggests that social development project designs appear to suffer from paradigmatic mismatch and in-congruency, employing project design frameworks and methodologies borrowed from physical science projects, with a strong mechanistic, positivist character to address "messy situations" (Ackoff, 1974; Casti, 1994; Eden, et ai, 1983 & Lane, et ai, 2000). Recognising that the use of projects is becoming more pervasive, with more managers entering the field of project management, the study notes that the success of project practitioners depends on their ability to adopt multiple skills and adapt to complex situations, "quickly and accurately facilitating problem solving and decision making processes" (Burke, 1999). The study recognizes that project management in HIV and AIDS is guided by reductionist and mechanistic metaphors which defines the mechanistic character of project designs, implementation, monitoring and evaluation. The development and application of systemic metaphors could improve project management practice in social development efforts. The study provides recommendations for improving sustainable project management practice, most importantly, the use of systems thinking and approach as an alternative theoretical and paradigmatic foundation for addressing complex social development project management efforts such as HIV and AIDS control. The researcher acknowledges that systems approaches provide opportunities for social dialogue and collective consensus, reflective thinking and practice and experiential learning which are necessary to improving performance of complex social development efforts in unpredictable environments, with potential to achieving "the common good".Item An investigation of shopping centres as situational influences on consumer behaviour in the greater Durban area.(2007) Docrat, Suleman Hoosen.; Poovalingam, Kasthuri.The purpose of this study was to investigate the factors that influence the consumers' decision-making process in the selection of shopping centres. The South African society is undergoing a rapid transformation in its consumption patterns. The development and expansion of shopping centres means that consumers, in most cases, have an increasing choice of shopping destinations that meet their needs for goods, services and entertainment. The development and rapid expansion of planned shopping centres, often called Shopping Malls, has been one of the greatest retail revolutions in South Africa in the last twenty years. The competitive retail environment poses serious threats and opportunities for growth and profitability of shopping centres. The empirical research, which was conducted amongst shoppers at the various centres in the greater Durban area, confirms the significance of the various situational influences, which are the physical surroundings, the social surroundings, time, task definition and antecedent states as they impact on the shopping centres. The findings of this study reveal that stakeholders of shopping centres should go beyond the tactical aspects of shopping centre operations and adopt a strategic approach to business, in which customers' needs and competitors' actions are monitored in their quest to obtain preference vis a vis their competitors. The need to create and maintain a sustainable competitive advantage over other centres is at the heart of ensuring the continued viability of individual shopping centres. Against the urgent need to adopt a strategic approach to shopping centre development and management, recommendations are provided for developers and managers to acknowledge the impact of the dynamic aspect of the factors that influence the consumers' decision-making process and their implications for shopping centre development and promotion. This study is aimed at providing valuable information to a variety of stakeholders such as the tenants, property developers, investors, shopping centre managers, retailers and consumers at shopping centres as well as academics interested in consumer behaviour and the impact of shopping centres in South Africa.Item The effect of tax treaty law on South African normal tax.(2004) Dlamini, Msawenkosi Neville.No abstract available.Item The rights and remedies of tax payers in the new South Africa.(2004) Dwyer, Ian.; Sullivan, Phillip Lester.South Africans emerged from the darkness and entered the into the light of freedom in 1994 when the first democratic elections where held in South Africa. This liberty was entrenched with the signing of the Constitution in December 1996 by President Nelson Mandela at Sharpeville. Taxpayers have also benefitted under the Constitution. This dissertation examines the Constitution and how it applies to taxpayers and their rights. It examines the legislation which regulates the tax authorities and how they apply this legislation. It then examines the rights of taxpayers and how the Constitutional Court interprets the Constitution in respect of taxpayers rights. The dissertation also examines the remedies that taxpayers have when they feel that their rights have been encroached upon. The correct order that should be followed by taxpayers in protecting their rights is discussed. Recent proposals announced by the tax authorities, in an attempt to assist taxpayers, are examined. Finally, common law and practical problems that face taxpayers are discussed and thereafter a short conclusion is drawn as to the rights of taxpayers.Item Competencies to increase the effectiveness of the labour relations officer.(2005) Maharaj, Paresh Athmanand.; Hardman, Stanley George.In the nineties, the new political dispensation in South Africa ushered in an era where power and relationship structures of government would be people centered. Section 23 of the Constitution provides for fair labour practices, and subsequent employment laws gives effect to these constitutional rights. Laws introduced new structures and procedures that required greater cooperation. This required a change in mental models, while transcending past unfair labour practices and moving towards more harmonious relationships. Labour Relations is a relatively closed system, because the rule of law is specific about the outcome of a particular action. The Labour Relations Officer is only required to mechanically apply the legislation and policies when providing guidance and support in the organisation. The success of the Labour Relations Officer may be measured by the degree to which they make themselves redundant; that is the extent to which policies, structures, systems and processes instituted and the advice given, allow other managers and supervisors to manage their people on their own. While the transactional role and competencies for Human Resources practice are easy to define, the substantive issues like labour relations are less clear and there is no consistency in the manner in which labour relations is structured, practiced and managed. Prior to the new employment laws, government departments operated on a staff rotation system. Employees were placed in labour relations through the rotation and placement exercise. As a result Labour Relations was staffed with administrators without the appropriate qualifications, skills and experience. Labour Relations is located within the Human Resources Section in the Government Departments in KwaZulu Natal. At the commencement of this study I was employed by the Provincial Department of Housing as an Assistant Manager. The employer and employee relationship was poor, and this was evident by the number of grievances and disputes. Advice was not provided timeously by Labour Relations and advice was also not accepted by management, thereby resulting in disputes. Unions complained that they were not consulted on matters of mutual interest and Labour Relations was accused of being rigid around employment issues. Labour Relations Officials were also viewed as being "partial" because they actively participated in the discipline and arbitration process. The Department of Housing fell under the jurisdiction of the General Public Service Sectoral Bargaining Council, and even collective bargaining was entrenched in the "us and them " mentality. Issues for negotiation were on the agenda for months as the parties were not willing to compromise. The purpose of this study is to explore the emerging set of competencies for Labour Relations Officers operating within the General Public Service Sectoral Bargaining Chamber in KwaZulu- Natal. Competencies refer to the set of knowledge, skills, abilities and behavior. This qualitative study was undertaken through conversation interviews with Labour Relations Officers, employees and unionists that operate within the jurisdiction of the Bargaining Chamber. The intention of this study is to add value to the practice of labour relations, by assisting Labour Relations Officers to re-invent themselves as the champions of transformation. Furthermore this research would be of value to labour relation's and Human Resource Management staff and students. NOTE: 1. For the purpose of this study the title of Labour Relations Officer and Labour Relations Practitioner are taken to mean the same thing. 2. Reference to the Labour Relations Officer in this study is in the masculine.Item Application of systems thinking in evaluating the efficacy of whistle-blowing policy in the contact centre department : Eskom Eastern Region.(2005) Masuku, Jabulani.; Hardman, Stanley George.Workplace corruption is a serious problem in South Africa which threatens to undermine our hard earned democracy. The devastating effects of workplace corruption are immeasurable and can lead to a major downfall of the sound economic development that people of this country have achieved. Awarding of tenders to incompetent and ill-prepared tenderers, recruiting and unfairly appointing unqualified candidates, contravening Health and Safety laws and endangering lives of the public are but few of the examples of corrupt activities that individuals and organizations commit. Disclosure of information about organizational malpractice is known as whistle-blowing. Individual employees are usually the first ones to know if any wrongdoing is taking place. It is choices that these individuals make which determine whether wrongdoing continues unnoticed or is exposed early enough. Whistle-blowing has been identified as an important tool that can assist organizations to detect internal problems and ultimately stop them before they become an emergency. In an effort to promote a culture of whistle-blowing, South Africa has developed legislation which seeks to address the problem of workplace corruption. The Protected Disclosures Act (No. 26 of 2000), otherwise known as the 'Whistle-blowers Act' makes provisions in terms of which employees in both the public and private sector who disclose information of corrupt conduct by their employers of fellow employees, are protected from occupational detriment. Eskom has its own whistle-blowing policy which in line with the requirements of the Protected Disclosures Act, seeks to address the problem of corruption within the organization. However, the increasing level of workplace corruption since the adoption of the Whistle-blowing policy seems to be alarming in the Eastern region. Certain Eskom departments in the Eastern Region, particularly the Contact Center, have lost a significant number of their staff to dismissals as a result of corruption and fraud. This is an indication that Eskom has committed itself as to be a corrupt free organization. However dismissing corrupt individuals cannot always be the best solution as it often has devastating effects to the organization in the long run. The application of Systems thinking tools, particularly the diagrams has been used in the study in order to uncover the underlying issues resulting to observed symptoms around whistle-blowing. Using a systematic approach this study investigated the views of managerial employees, non managerial employees and trade union leaders with regard to efficacy of the whistle-blowing policy in the Eastern Region. Managerial employees who were interviewed showed relative lack of understanding of the whistle-blowing policy and implications thereof. Non managerial workers who were interviewed during the course of this study also showed fear and preoccupation about saving their jobs rather than risk losing their careers by being conquerors of corruption. The findings further showed that organizational culture seems to concentrate mainly on understanding customer needs. This practice indicates that externally generated change takes precedence over proactive internal development. As Eskom is driven by the need to adapt to its ever-changing environment (in order to survive) this reduces the focus on internal developments, that is, creating the environment that is conducive for whistle-blowing to flourish. There does not seem to be effective mechanisms in place that could facilitate the disclosure of organizational misconduct in such a manner that it would benefit both individual (employees) disclosing wrongdoing and Eskom. Unintended consequences of dismissals seem also to be overlooked. The research concludes by recommending the greater use of the policy. This would entail intervention by top management, vigorous awareness campaigns and demystification of whistle-blowing.Item A systemic approach to culture change in distressed organisations in South Africa.(2006) Rosslee, Garrath.; Bodhanya, Shamim Ahmed.The research undertaken explores how the culture of a business can be changed. when in distress. Because of the intangible nature of culture and culture change, the research firstly identified what culture is and how it is represented within organisations before exploring how culture could be changed while a firm is in crisis. A number of pragmatic and practical ways of changing culture were identified.Item Money laundering : fiscal and economic implications and the potential impact of the financial intelligence centre act (FICA).(2004) Naicker, Asogan.; Geach, Walter Dayson.Money laundering is the act of converting money gained from illegal activity, such as drug smuggling, into money that appears legitimate and in which the source cannot be traced to the illegal activi ty. Criminal proceeds also include that which is derived from tax evasion. Estimates of the scale of money laundering globally range between 2 and 5% of the worlds Gross Domestic Product. Another study refers to money laundering as the third largest industry globally. Money laundering has devastating consequences for countries individually and for the global economy as a whole. Potential macroeconomic consequences include inexplicable changes in money demand, greater prudential risks to banks' soundness, contamination effects on legal financial transactions and greater volatility of international capital flows and exchange rates due to unanticipated cross-border asset transfers. A number of initiatives have been established for dealing with the problem at international level. Amongst the most significant is the formation of the Financial Action Task Force (FATF), a body that was established by the G-7 nations in 1989 to develop a coordinated international 096572 response to money laundering. South Africa was recently accepted as a full member of the FAFT, having satisfied the FATF recommendations with the implementation of a Financial Intelligence Centre Act. The provisions of the Act came into effect on 1 June 2003. The Act imposes reporting obligations on accountable institutions like banks, insurance companies, estate agent and casinos. The Financial Intelligence Centre (FIC) is established by the Act in order to identify the proceeds of unlawful activities and to combat money-laundering activi ties. It aims to do so by making information collected by it available to investigating authorities (South African Police, Scorpions, Asset Forfeiture Unit etc. including SARS). The FIC will in the course of its functions build up a database of information, which it will retain and utilise to support the above-mentioned bodies in the performance of their functions. The FICA creates a special relationship particularly with SARS. The FIC data will assist SARS to combat tax evasion and to collect taxes more effectively. The Act explicitly requires all institutions to report any transactions that may be relevant to the investigation of any evasion or attempted evasion of any tax, levy or duty. Money laundering by its very nature does not lend itself to being accurately measured but based on estimates discussed above, this can amount to a substantial loss to the fiscus. The estimated range of between 2 and 5% of the world's GDP would translate to between R24 and R60 billion being laundered annually in South Africa. If one applies the minimum marginal tax rate of 18%, one arrives at a potential loss of between R4.32 and RI0.8 billion to the fiscus. Whilst the new Financial Intelligence Centre Act cannot totally eradicate the laundering of undeclared or criminal proceeds, the many obligations now placed on accountable institutions in terms of the Act is most likely to be a further deterrent or obstacle to tax evasion.Item Is Eskom's organisational culture a barrier to knowledge sharing? : a study conducted in the Generation Division of Eskom.(2005) Maharaj, Ravendra Omarsunker.The management of knowledge has taken on greater importance in 21st century as more companies compete in the open market. The company that is aware ofwhat knowledge it possess and is able leverage its knowledge effectively will have a significant advantage over its competitors. A major stumbling block to implementation of knowledge management initiatives has been organizational culture. If the culture of the organization is not conducive to knowledge sharing, no knowledge management initiative will ever succeed. This study was focussed on examining the cultural landscape ofthe Generation Division of Eskom in order to understand what impact it will have on future knowledge management initiatives and to provide insight on what issues need to be addressed in order to facilitate a culture of knowledge sharing within the Division. Hermeneutics, coupled with systems thinking, was used to identify the factors within the Generation Division's organisational culture that influenced knowledge sharing. Trust, compassion for fellow employees and mutual respect were identified as critical factors that inhibited the development of meaningful relationships amongst employees which is pivotal to sharing tacit knowledge. This study recommends paying more attention to developing and improving employee relationships than investing in expensive IT infrastructure to transfer tacit knowledge.Item Community participation in local governance : a systemic analysis of Ethekwini Municipality's design for effectiveness.(2005) Mbambo, Vincent Mondli.; Taylor, Robert Gordon.The study did a systemic analysis of eThekwini Municipality's design for effectiveness looking at community participation in local governance. The study was conducted by using Participatory Action Research methodology. The researcherwas able to determine emergent themes. The findings revealed that firstly, people view the Municipality's system of governance as unresponsive. This is because of lack of effective mechanisms of communication between the councillors, officials and the communities. Moreover, there is lack of delivery of services to the community, resulting in people feeling that their needs are not being addressed; therefore there being no need to participate. Secondly, there is also a general feeling that local government does not consult with the people when taking decisions on crucial matters. Thirdly, there is uncertainty about whether community inputs have any influence on decision-making. This concern was expressed in a variety of ways, including the feeling that their input did not matter because the essential decision 'appears' to have already been made before the participation process commencesor ends. Fourthly, there is overwhelming evidence that there is a direct correlation between participation levels and unhappiness and dissatisfaction around the levels of service delivery of the municipality. Lastly people at the grassroots level do not have knowledge on how government structures function. This makes it difficult for them to have meaningful and effective means of participation. All the undesirable effects outlined above, provide a sound and compelling basis on justification for a Community Participation Policy design. While the legislation prescribing citizen and community abounds, local government authorities have remained indifferent; or they have not been visible in pursuing methods and mechanisms that foster citizen participation in project management and decision making processes. As a result of this study, the Council has made the amendment of Section 12 of the Municipal Structures Act to ensure that eThekwini Municipality becomes a ward participatory type of municipality. Also, community participation policy has been developed to change the present situation or context that invited the problem on ineffective participation. The policy aims at changing mindsets for municipal officials so that they take the issue of involving communities more seriously.Item Tax consequences of estate planning.(2004) Pillay, Puvanasen Dayalan.The primary objective of estate planning is to meet the short-term and long-term financial needs of the planner and to ensure a smooth transition of the planner's estate on passing on, in keeping with the needs and wishes of the individual. The implementation of an estate plan does hold many tax advantages and care should be taken to ensure that in the process of tax structuring, we do not lose sight of other important objectives and wishes of the client, as well not contravene any legislation which may render the tax benefits null and void. Estate Duty is levied on an estate at a flat rate of 20 % on the net value of an estate and the planner needs to ensure that his financial affairs are structured in a manner to take maximum advantage of the deductions and abatements available. This will ensure that the duty payable is kept to a minimum. In the process of estate planning the planner must always be aware of the other taxes that could reduce or negate the intended estate duty savings for example donations tax, capital gains tax and income tax. There are many estate planning techniques that can be implemented to meet the objective of a smooth transition of the estate as well as being tax efficient. The nature of everyone's affairs and potential estates vary considerably. As a result there are fairly simple techniques for planners with uncomplicated financial affairs. These would normally be appropriate to salaried employees and smaller business owner's who do not amass a large estate over their lifetime. For high net worth individuals the techniques can be fairly complex, integrating the setting up of companies and/or trusts in order to achieve the planner's objectives and tax efficiency. Due to the specialized and complex nature of certain entities specific estate planning techniques have been designed. With the relaxation of exchange control regulations many South African residents now have offshore assets which form part of their dutiable estate. Careful consideration has to be given to this area since it can be complex with different rules applying to different offshore centres. This is dependant on whether South Africa has a double taxation treaty with that country or not. Income tax and estate planning are inter-related and structures designed to reduce estate duty may have differing consequences from an income tax point of view. This occurs in particular when the use of trusts and donations are envisaged and care should be taken that cognizance of all the anti-avoidance provisions of the Income Tax Act are carefully considered. We can be certain of two things in life "death and taxes". The timing of one's death is an unknown mystery but tax is defined in terms of legislation. With careful planning one can take maximum advantage of the available "tax breaks" with the flexibility to react to changes in legislation, so that the plan can always meet the wishes of the planner irrespective when he/she may pass on (Personal Finance:2004)Item Project management optimisation through the application of learning to consecutive ERP implementations.(2006) Crouch, Trevor.; Ellis, Deborah Ann.Despite advances in technology, software and planning tools that are available to project managers, information systems (IS) projects continue to fail. Storm (2005, pg 1) has suggested that management issues are a central theme in these failures, recommending more thorough training for project managers and improved management overall. Enterprise Resource Planning (ERP) implementations, arguably the most complex of IS projects, are particularly costly, high risk endeavors (Davenport, 1998, pg 7). When multiple locations are involved, the projects are even more challenging (Boudreau and Robey, 1999, pg 294; Markus et al, 2000, pg 46). This remains true even when a company has completed the strategic planning, the software configuration and the required infrastructural support, as experience shows companies may still face considerable complexity in getting from the capability to the reality. Due to a configuration knowledge barrier (Robey et al, 2002, pg 40), extensive use is often made of external consultants whose services add considerably to project cost (Haines and Goodhue, 2003, pg 24). By internalising and realising the benefits of a learning process within the business, implementation teams will become more self-reliant as their experience grows, increasing the possibility of success in subsequent implementations (Chang, 2004, pg 7). The challenge is how to achieve this learning effectively and efficiently (Esteves et al, 2002, pg 3). This dissertation proposes that an action learning approach may hold the key to reducing the variability of success in successive projects. This research has benefit for all practitioners, and particularly Project and Programme Managers working in Information System projects. It shows how incorporating an action learning approach to projects results in savings through doing things cheaper, quicker and better. It further proposes a practical, workable methodology for ensuring how action learning should take place as part of standard project methodologies.Item An evaluation, investigation and recording of the design and implementation of the cost-based tariff design training programme to align Eskom distribution for EDI restructuring.(2005) Legoete, Lerato.The South African Electricity Supply Industry (ESI) has been, over much of the last century, dominated by Eskom, a large and powerful state-owned, vertically-integrated monopoly. It produces 97 % of the electricity generated in the country and that represents almost 60% of the electricity generated on the entire continent of Africa. However, recent studies of the company's performance have lead to a decision to reorganize the industry due to the realization of poor investment decisions made in the past, which resulted in massive costs to the company. The distribution business in the industry has been hugely affected by these past inconsistencies, thus in line with global trends and escalating problems, the South African Cabinet approved the restructuring of the Electricity Distribution Industry (EDI) in nineteen ninety eight, ahead of restructuring of the entire Electricity Supply Industry (ESI). There is currently a large number of municipalities plus Eskom in South Africa supplying electricity to consumers - leading to disparities in tariffs and prices. To resolve these issues, has accepted a proposal that Eskom and municipalities amalgamate to form six independent, financially viable Regional Electricity Distributors (REDs). It is no secret that electricity in South Africa has consistently been amongst the cheapest in the world. This is credited to two principles; an abundant reserve of cheap coal resulting in economical production of electricity; and, the fact that there is still a number of citizens with no access to electricity. This is a concern for the Electricity Pricing sector now faced with the task to rationalise the price inequalities in the distribution business to be fair and equitable to all customers. The Eskom Distribution Electricity Pricing team is currently undertaking the Cost-based Tariff Design project to address tariff objectives such as; cost reflectivity and transparency. The Competency Building phase within this project affords potential future RED staff members opportunities to learn a broad overview about designing tariffs. This dissertation will report on, dissect, analyze and discuss results, and recommend the probable future of the project in light of the dynamic nature of the developments in the EDI restructuring process.