TUT DIGITAL OPEN REPOSITORY

Recent Submissions

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    Enhancing revenue collection for municipalities: A case of Madibeng Local Municipality.
    (Tshwane University of Technology, 2019-06-01) Nkosi, Zwelithini Adam; Prof E. J. Nealer; Mrs J. C. I. J. Geyer
    This study aimed to investigate techniques to enhance revenue collection at Madibeng Local Municipality. The introduction and background of the problem identified was discussed in detail. Constitutional requirements related to revenue collection were reviewed. The reviewed literature revealed that non-payment highlighted in previous research fluctuates from the inability to pay, attitude towards the Municipality and the historical past during which the residents refused to pay as a display of displeasure towards the government. As a result of non-payment, municipalities rely on timely payment of rates and levies to sustain their activities. Data from residents of Madibeng Local Municipality was collected through the distribution of a questionnaire. This questionnaire was distributed to households randomly sampled. The data collected was qualitatively analysed. The study makes findings that residents who do not pay for municipal services do so as a sign of discontent towards the quality of services delivered to them. Furthermore, the study makes a finding that revenue collection can be enhanced by improving service delivery. A persistent failure by residents to pay for services received led the Municipality to a continuous relying on government grants
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    An investigation into the effective functioning of the section 20 school funding system: The case of the Tshwane School Districts.
    (Tshwane University of Technology, 2015-01-02) Matlhwale, Joseph Mantlongwane; Dr. L. J. Erasmus; Dr. M. Kaggwa
    The South African school system mainly consists of private independent schools and public ordinary schools. Public schools are divided into Section 20 and Section 21 schools. Section 21 schools are financially self-managed, whilst Section 20 schools’ finances are centrally managed by their respective provincial education departments. The only means of income for Section 20 schools in South Africa is an annual fund allocation from the government, which is based on an annual “paper budget” submitted by each school. This study investigated the effective functioning of the Section 20 school funding system in the Tshwane North, Tshwane South and Tshwane West districts of the Gauteng Province in South Africa. The study used semi-structured questionnaires that were distributed to the principals of the targeted Section 20 schools and the relevant provincial government officials (PGO) of the three Tshwane districts. Based on the analysis of the questionnaires, results revealed that the functioning of the funding system of Section 20 schools, as perceived by the majority of the respondents, is not effective. Participants provided measures which could be taken by the department in order to ensure that the system functions properly. It should be noted that in April 2015, the Member of the Executive Council (MEC) for Education in Gauteng, Mr. Panyaza Lesufi, took a decision to convert all Gauteng Section 20 schools to that of Section 21. Many of these schools do not possess the required financial management skills to manage their own funds. This research contributes to the debate as to whether the MEC made the right decision and whether this decision could be extrapolated to the rest of the country.
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    The effectiveness of revenue management in South African public hospitals: The case of the Tshwane District Hospital.
    (Tshwane University of Technology, 2018-05-01) Maila, Jan Phasodi; Prof L. J. Erasmus; Prof H. E. Klingelhöefer
    The Department of Health levies substantial amounts of user-fees (fees paid for hospital services) for various services. The accounting officer of the Provincial Department of Health is required by the Public Finance Management Act No 1 of 1999, to take effective and appropriate steps to collect all money due to the department. Most public hospitals are still depending on payment methods at a cashier office, with limited debt follow up. This study focused on the revenue management at the Tshwane District Hospital (TDH). Revenue management receives little attention and as a result methods of revenue collection are weak. The aim of this study was to evaluate the effectiveness of the revenue management system at the TDH. Case study research was conducted consisting of a literature study of revenue collection systems in public hospitals internationally compared with the current system being employed at the TDH. Research methods included observing operations in the revenue management process and conducting interviews with the officials in the revenue management section of TDH and Gauteng Provincial Department of Health (GPDoH). The study found that not all revenue management procedures in TDH are effective. Key findings included a lack of adequate measures to collect outstanding debt. The enhancement of debt management policy, classification income and implementation of electronic payment methods were included in the recommendations.
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    Go-itata ritualised theatre performance modes of koma aesthetics in a performance as research production: Wela.
    (Taylor and Francis Group, Routledge, UNISA Press., 2024-11-06) Lewis, Janine; Ngobeni, Gifter
    The body speaks. embodiment has always been the essence of communication in african theatre and ritual. rituals are the wellspring of interpreting universal features of human behaviour and underpinning the theatrical. Yet theatre makers grapple with showcasing explicit ritual as performance. ritual remains exquisitely different from theatre, and if moved from its original place and intent, it loses its integrity and purpose. postdramatic performers have (re)embraced that their bodies can be used as a tool that can “speak” and offer new ways of interpreting ritual aesthetics. through a methodology of ukuzilanda this article describes the performance as research approach with the emphasis on postdramatic practices where embodying is celebrated as the main modality conveying messages in performance. this paper discusses the process undertaken to present ritual elements from the south african baPedi male initiation in an aesthetic performance titled Wela (2021). Wela is a pedi term which means “to cross-over” – this offers relevance both to the koma ritual it is representing as well as to the presentation of aesthetics of ritual through postdramatic interpretations. Further, an approach coined as Go-itata embraces the (re)conceptual discussion of ritualised theatre that embraces the elements of embodied commentary, intent, and expressive narrative in the conceptual and staging processes. this paper offers Go-itata ritualised theatre performance modes to explore the (re)conceptual presentation of ritual aesthetics for the stage.
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    Activity-based costing to improve the financial management of sector for education and training authorities (SETAs)
    (Tshwane University of Technology, 2019-06-01) Ngomane, Nqoba Mpumelelo; Prof H.E. Klingelhöfer; Prof L. J. Erasmus
    The Sector for Education and Training Authorities (SETAs) were established to develop skills for the South African workforce by funding skills development programmes. Although complying with accounting practices as required by the Public Finance Management Act, they have no recognised costing system, leading to project budget write-back challenges. This situation gives rise to numerous challenges, including seriously hampering the development of the South African workforce. To mitigate this problem and considering the service charter of the SETA “projects”, the current study sought to examine the appropriateness of Activity Based Costing (ABC) to address the current deficiencies in the operations of the SETA. The study focused on the Wholesale and Retail SETA (W&RSETA). Through inspection of SETA regulations and manuals and conducting structured interviews with employees at the decision making and operational levels, the study found that even though the current operations (non-recognised costing system) already resemble aspects of ABC, further aspects of ABC may be recommended. The study used ABC to derive an adjustment to the current stipend rate and the training provider compensation procedures. It also suggested solutions to procedural issues challenging the W&RSETA thereafter. Since all the SETAs were established for the same purpose, have common objectives and are operating similarly, the results may be transferable to other SETAs.