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Confirmatory factor analysis of contractors’ safety policy

- Mustapha, Zakari, Aigbavboa, Clinton, Thwala, Wellington Didibhuku

Employers' Contribution Towards Health and Safety Compliance

- Mustapha, Zakari, Aigbavboa, Clinton, Thwala, Wellington Didibhuku

Cleaner production as a tool to mitigate pollution in leather processing: case study

- Madanhire, I., Mbohwa, Charles

A mini-factor health and safety compliance : a multivariate factorial analysis

- Mustapha, Zukari, Aigbavboa, Clinton O., Thwala, Wellington Didibhuku

An analysis of the financial reporting compliance of South African public agricultural companies

- Baigrie, Ingrid, Coetsee, Danie

  • Authors: Baigrie, Ingrid , Coetsee, Danie
  • Date: 2016
  • Subjects: Agriculture , Biological assets , Compliance
  • Language: English
  • Type: Article
  • Identifier: http://hdl.handle.net/10210/275794 , uj:29483 , Citation: Baigrie, I. & Coetsee, D. 2016. An analysis of the financial reporting compliance of South African public agricultural companies. Journal of Economic and Financial Sciences | JEF | October 2016 9(3), pp. 833-853.
  • Description: Abstract: This article assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the compulsory recognition and measurement and compulsory and voluntary disclosure requirements of IAS 41 Agriculture. Sixteen large South African public companies with material holdings of biological assets in their statements of financial position were selected for analysis. The results of the analysis show that the majority of South African agricultural companies are using fair value to measure their biological assets at initial recognition as well as at the end of each reporting period. Most of these companies are complying with the compulsory disclosure requirements of IAS 41, and are also providing certain of the recommended voluntary disclosures listed in IAS 41. The study concludes that the measurement methods used by companies to value their biological assets and the nature and extent of both compulsory and voluntary disclosures of these assets are sector-specific. This is consistent with previous research findings. This study contributes to the existing literature by providing a baseline on the financial reporting of agricultural entities in South Africa prior to the implementation of IFRS 13.
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The impact of non-compliance to business processes : a case of a South African commercial bank

- Agwa-Ejon, J. F., Vermeulen, A.

  • Authors: Agwa-Ejon, J. F. , Vermeulen, A.
  • Date: 2015-07-07
  • Subjects: Banks and banking - South Africa - Gauteng - Management , Strategic planning , Compliance , Compliance auditing
  • Type: Article
  • Identifier: uj:5234 , ISBN 193291711x , http://hdl.handle.net/10210/14662
  • Description: This paper investigates the non-compliance of most Business Processes in the implementation of the goals and targets of commercial Banks in Gauteng South Africa. The Banks lose millions of Rands, as a result of staff not adhering to the Business processes. The non-compliance has a major impact on the successful implementation of bank strategy. The study explores why staffs do not adhere to business processes and establishes their level of understanding and maturity in terms of business processes. The study was conducted in selected branches chosen randomly in Gauteng Province. The analysis done was on data obtained from audit reports, bank investigative reports and financial loss data reports provided by different branches. Questionnaires were also administered to staff in the different branches to understand their own perspective. It is evident from the research that non adherence to processes have a financial and reputational impact on the Banks. Non adherence also has detrimental and adverse impact on achieving overall objectives of the Banks. The most common areas not adhered to were notably; identification and verification of customers; transactions not authorised according to laid down procedures; customers cards not cancelled immediately when reported lost or stolen. The paper then concludes with several recommendations to Bank Management and Strategy implementers on how to use technological methods to check and monitor these processes.
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Facilitating compliance with quality standards at Primary Health Care Clinics through adequate health care resources

- Mogakwe, Lebuile J., Ally, Hafisa, Magobe, Nomasonto B. D.

  • Authors: Mogakwe, Lebuile J. , Ally, Hafisa , Magobe, Nomasonto B. D.
  • Date: 2020
  • Subjects: Adequate health care resources , Compliance , Quality standards
  • Language: English
  • Type: Article
  • Identifier: http://hdl.handle.net/10210/415445 , uj:35103 , Citation: Mogakwe, L.J., Ally, H., Magobe, N.B.D. Facilitating compliance with quality standards at Primary Health Care Clinics through adequate health care resources. DOI: https://doi.org/10.25159/2520-5293/6569.
  • Description: Abstract: , Compliance with quality standards in the Republic of South Africa (RSA) is key iEkurhuleni. These recommendations pertaining to the provision of adequate health care resources ought to be embraced by senior managers in Ekurhuleni as a strategy to facilitate compliance with quality standards at PHC clinics.n the realisation of the National Health Insurance (NHI), through which the country’s citizens could benefit from universal health coverage and a unified health system. However, contrary to the imperative stated above, the researcher, as the manager for compliance with quality standards at primary health care (PHC) clinics in Ekurhuleni, has over a period of two years observed a pattern of non-compliance with quality standards. This prompted an exploration on how compliance with quality standards at these health establishments could be facilitated. A qualitative, exploratory, descriptive, and contextual research design was used. In-depth semi-structured individual interviews were conducted with 12 managers at PHC clinics in Ekurhuleni. Data were analysed using Tesch’s protocol. The findings of this study revealed that PHC clinic managers in Ekurhuleni were faced with challenges in terms of management practices and the required health care resources, implying these as reasons for noncompliance with quality standards. Recommendations include allocating sufficient and appropriate human resources, providing adequate medical supplies and equipment, and increasing the budgets for PHC clinics in
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Predicting communication constructs towards determining information security policies compliance

- Rantao, Tsholofelo, Njenga, Kennedy

  • Authors: Rantao, Tsholofelo , Njenga, Kennedy
  • Date: 2020
  • Subjects: Information security , Policies , Compliance
  • Language: English
  • Type: Article
  • Identifier: http://hdl.handle.net/10210/451930 , uj:39842 , Citation: Rantao, T. & Njenga, K., 2020, ‘Predicting communication constructs towards determining information security policies compliance’, South African Journal of Information Management 22(1), a1211. https://doi.org/ 10.4102/sajim.v22i1.1211 , ISSN: (Online) 1560-683X
  • Description: Abstract: Background: Ineffective communication using inappropriate channels and poor listening skills have resulted in poor compliance with information security (InfoSec) policies. Lack of compliance with InfoSec policies minimises employee proficiency whilst also exposing organisations to business risk. Objectives: This research addresses management’s concern regarding why employees do not comply with InfoSec policies and proposes that how policies are communicated is integral to compliance and that effective communication can serve to ameliorate compliance. Method: The research adopts communication theories from knowledge management, psychology and information systems to draw on important constructs which are then tested in order to identify those that can strongly predict InfoSec policy compliance. The research was quantitative and used a survey to elicit responses from a sample of 100 employees selected from 6 organisations. Results: Our findings suggest that of the 10 communication constructs used in the miscellany of perception and determinism (MPD) framework, half of these (five) constructs strongly predicated compliance, namely reasons for communication, media appropriateness, non-conflicting interpretations, feedback immediacy and personal focus. The rest of the constructs were weak predictors or could not predict compliance. Conclusion: The research advances InfoSec literature by adapting the MPD model as integral to the development, communication and importantly, compliance with InfoSec policies. The MPD model is pertinent as it aggregates theories of communication from a number of academic disciplines and underpinnings not considered before, thereby improving our understanding on how we communicate InfoSec policies for better compliance.
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