Dissertations / Theses on the topic 'Ndevhe'

Cette description de l'agni (langue kwa de cote d'ivoire) comprend quatre parties de longueurs inegales. La premiere (ch. 1) est consacree aux unites de deuxieme articulation : phonologie (systemes phonematique et tonal). Les trois autres (ch. 2 a 7) etudient les unites de premiere articulation. Tout d'abord la grammaire (ch. 2 a 5) etudie les lois tres generales et absolument contraignantes du fonctionnement de l'agni. Ceci est fait en deux niveaux : a) celui de la lexicologie(ch. 2 : lexicologie des bases ; ch. 3 : lexicologie du constituant nominal ; ch. 4 : lexicologie du constituant verbal) ; b) celui de la syntaxe (ch. 5) qui etudie la structure generale de l'enonce agni. Une autre partie (ch. 6) intitulee de la grammaire au lexique se situe a un niveau intermediaire entre celui tres general de la grammaire et celui des cas particuliers du lexique. A l'interieur du scheme d'enonce decrit en grammaire, elle dit quelles sont les structures d'enonces effectivement realisees par opposition aux autres structures egalement possibles mais qui ne sont pas attestees. Elle manifeste quels sont les choix ou habitudes enonciatives de la communaute linguistique agni. La derniere partie (ch. 7) intitulee lexique presente une conception du lexique articulee sur les resultats obtenus dans la partie precedente et s'attache plus particulierement a l'etude du lexique des verbes.

Sifa mojawapo ya umahiri wa Shaaban Robert ni namna anavyounda katika maandiko yake taswira mbalimbali za viumbe wenye mbawa kama vile ndege wakubwa ‘wahamao’, ndege waimbao, malaika na wadudu, kwa minajili ya kuwajengea wasomaji wake motifu za upazo, ukwezi na safari. Wahakiki mbalimbali wameusadifu ufundi wake wa kuunda taswira za kisitiari na ishara katika fasihi ya Kiswahili kwa ujumla. Hata hivyo, uchunguzi wa hakiki zao kifani una mapengo haswa katika kubaini taswira na ishara zitokanazo na kiumbe ndege. Makala haya yanachambua namna Robert anavyotanabaisha kanikinzani mbalimbali kupitia taswira za ndege. Robert amefuzu kuchota taswira za ndege kutoka katika mitholojia ya ndege ya wanajamii wake ili kuwagusa kisitiari wasomaji wake.
One of the key aspects of Shaaban Robert’s artistic techniques is his remarkable molding of winged creature images in the form of extraordinary migratory birds, songbirds, angels and winged termites to infuse the motif of ascendance, progress and journey. So far critics of Robert’s works have given this significant artistic tool a very low prominence in spite of its recurrence in his writings. This paper argues that Robert devulges two opposing forces through scary bird imagery. Robert successfully displays his creative artistry by supplanting the bird mythology drawn from the reservoir of folkloric knowledge of his people to appeal metaphorically to his readers’ senses.

Sifa mojawapo ya umahiri wa Shaaban Robert ni namna anavyounda katika maandiko yake taswira mbalimbali za viumbe wenye mbawa kama vile ndege wakubwa ‘wahamao’, ndege waimbao, malaika na wadudu, kwa minajili ya kuwajengea wasomaji wake motifu za upazo, ukwezi na safari. Wahakiki mbalimbali wameusadifu ufundi wake wa kuunda taswira za kisitiari na ishara katika fasihi ya Kiswahili kwa ujumla. Hata hivyo, uchunguzi wa hakiki zao kifani una mapengo haswa katika kubaini taswira na ishara zitokanazo na kiumbe ndege. Makala haya yanachambua namna Robert anavyotanabaisha kanikinzani mbalimbali kupitia taswira za ndege. Robert amefuzu kuchota taswira za ndege kutoka katika mitholojia ya ndege ya wanajamii wake ili kuwagusa kisitiari wasomaji wake
One of the key aspects of Shaaban Robert’s artistic techniques is his remarkable molding of winged creature images in the form of extraordinary migratory birds, songbirds, angels and winged termites to infuse the motif of ascendance, progress and journey. So far critics of Robert’s works have given this significant artistic tool a very low prominence in spite of its recurrence in his writings. This paper argues that Robert devulges two opposing forces through scary bird imagery. Robert successfully displays his creative artistry by supplanting the bird mythology drawn from the reservoir of folkloric knowledge of his people to appeal metaphorically to his readers’ senses

Thesis (MA. (African Languages)) --University of Limpopo, 2013
Mushumo uno wo sumbedza ṱhalutshedzo dza nyimbo dza sialala dza Tshivenḓa, kukhethekanyele kwa nyimbo dza sialala, zwifhinga zwa u imba nyimbo dza sialala, tshakha dza nyimbo dza sialala dza Vhavenḓa na tsumbo dzadzo, vhathu vhane vha imba nyimbo dza sialala, zwilidzo na mutengo wa zwilidzo zwa nyimbo dza sialala, mishumo ya nyimbo dza sialala dza Tshivenḓa, nḓila dza u tsireledza nyimbo dza sialala dza Vhavenḓa uri dzi songo ngalangala.

Thesis (MA. (African Languages)) -- University of Limpopo, 2012
Ngudo ino yo sengulusa ndeme ya u thusa ṅwana ho sedzwa nḓila ya Tshivenḓa, sa izwi maitele aya a tshi khou ngalangala musalauno. Ngudo iyi yo sumbedza uri u thusiwa hu kha ḓi vha hone naho mathusele a hone o fhambana, sa izwi zwi tshi bva kha thendelano ya muṱa. Ho wanala uri kha muthuso hu shumiswa vhathu vhofhambanaho u fana na vhomaine, vhakegulu, vhafunzi kana ha tou rengwa mishonga ine ya shumiswa kha u thusa ṅwana. Ngudo yo dovha ya sumbedza mvelelo mmbi dza u sa thusa ṅwana na mvelelo mbuya dza u thusa ṅwana.

Thesis (M. A. (African Languages)) --University of Limpopo, 2018
Muhumbulo muhulawane wa ṱhoḓisiso iyi ho vha u sengulusa ndeme ya mikhwa na vhuḓifari zwo ḓisendeka kha ngano dza Tshivenḓa. Ngudo iyi yo zwi bvisela khagala na u tumbula uri ndi zwa ndeme vhukuma u anetshela vhana ngano sa izwi dzi dzone thikho ya u funza vhana mikhwa na vhuḓifari havhuḓi vhune vha ḓo vhu shumisa kha vhutshilo havho hoṱhe mahayani, zwikoloni, mishumoni, kerekeni na hoṱhehoṱhe. Ṱhoḓisiso iyi yo dovha hafhu ya sumbedza na masiandaitwa a mikhwa na vhuḓifari vhu si havhuḓi. Ho ḓo wanala mawanwa na themendelo dzi bvaho kha mafhungo o kuvhanganywaho a themendelaho uri naho hu khou vha na u dzhenelela ha zwithu zwinzhi zwa maitele a musalauno, kha ri ḓiṋee tshifhinga tsha u anetshela vhana na zwiḓuhulu zwashu ngano sa zwe zwa itwa nga vha musalauḽa u itela u vhulunga luambo na mvelele yashu ya Tshivenḓa.

Thesis (M.A.) --University of Limpopo, 2012
The study dealt with enrichment of Tshivenḓa language through adoption of words from other languages such as English, Afrikaans, Sotho, Tsonga, Zulu and many more. The study discovered that no language can remain static forever and this applies to Tshivenḓa as well. Every successive generation makes its own small contribution to language change and when sufficient time has elapsed the impact of these changes becomes more obvious. It however cautions that borrowing of words should not be overdone as this may lead to the disappearance of Tshivenḓa as we know it.

The Western Apache Scouts of the 1870s who assisted the United States Army in tracking down the Chiricahua Apaches that had escaped from the federal reservations in the Arizona Territory laid the foundation for what became seventy-six years of military service in the U.S. Army. Consolidated and reassigned to Ft. Huachuca, Arizona in 1922, these scouts continued to serve with distinction long after the Army needed their skills as trackers. In 1947, the final four scouts retired from United States military service, each having served for over twenty-five years. This thesis explores how these men used their military service in order to survive, serving with honor while maintaining their cultural traditions within a changing world.

PhD (Tshivenda)
Senthara ya M. E.R. Mathivha ya Nyambo dza Afrika, Vhutsila na Mvelele
Ṱhoḓisiso iyi yo ḓitika kha u ṱoḓisisa u muthufhadzwa ha miraḓo ya muvhili wa muthu sa nḓila ya u bvukulula maidioma kha Tshivenḓa hu tshi shumiswa tswikelelo ya u andisa. Vhavenḓa ndi lushaka lune lu wanala Afrika Tshipembe tshiṱirikini tsha Vhembe, Vunduni ḽa Limpopo nga vhunzhi. ` Ṱhoḓisiso iyi yo shumisa na mbambedzo ho sedzwa zwine zwa khou ṱoḓa u swikelelwa. Mbambedzo ndi u sumbedza u fana ha zwithu zwivhili nga zwine zwa vha nazwo. Ho itwa na mbambedzo kha ṱhoḓisiso iyi hu tshi vhambedzwa kutshilele kwa muthu na miraḓo ya muvhili ye ya shumiswa kha ṱhoḓisiso iyi. Ṱhoḓisiso iyi yo shumisa ngona ya khwaḽithetivi sa vhunga ndivho khulwane hu u ṱoḓa u pfhesesa maidioma a Tshivenḓa zwi tshi bva kha mvelele ya Vhavenḓa. Ndi Vhavenḓa vhaṋe vhane vha vha na nḓivho khulwane ya maidioma. Mafhungo a ṱhoḓisiso iyi o kuvhanganyiwa hu tshi shumiswa mbudziso na mbudzisavhathu dzine dzo ṋewa vhadzulapo vha Vhavenḓa vhane vha vha vhaaluwa vha tshiṱirikini tsha Vhembe, vunduni ḽa Limpopo, Afrika Tshipembe. Ṱhoḓisiso iyi yo wanulusa uri maidioma a Tshivenḓa a na ṱhalutshedzo dzo fhambanaho na zwine zwo ḓowelea sa ṱhalutshedzo dza maipfhi a Tshivenḓa. Zwiṅwe hafhu, ṱhoḓisiso iyi yo bvisela khagala uri musi muthu a tshi ṱoḓa u pfhesesa maidioma a Tshivenḓa nga vhuḓalo, u tea u vha na nḓivho nga ha mvelele ya Tshivenḓa, a vhe muthu a ḓivhaho na mishumo ya miraḓo ya muvhili wa muthu. Ndivho khulwane ya ṱhoḓisiso iyi ndi u sengulusa maidioma a Tshivenḓa ane tshivhumbeo tshao tsha vha na madzina ane a bva kha miraḓo ya muvhili wa muthu. Tsumbo dza madzina ayo ndi: mbilu, tshanḓa, mulomo, mulenzhe, maṱo, ṱhoho na nḓevhe kha u vha na maanḓa a u ṱuṱuwedza kana u bvisa ṱhalutshedzo nnzhi hu tshi shumiswa tswikelelo ya dzhenerethivi kana ya u andisa na mbambedzo. Ṱhoḓisiso iyi yo itelwa u thivha gake kha maṅwalwa ngauri a hu athu vha na ṱhoḓisiso yo no itwaho nga ha maidioma a Tshivenḓa ane tshivhumbeo tshao tsha vha na madzina ane kwama miraḓo ya muvhili wa muthu i nḓila ya u bvukulula vhupfhiwa ha muthu nga ha zwine a khou amba.
NRF

Thesis (M.A. (African languages)) --University of Limpopo, 2009
Musi ro sedza ḓivhazwakale ya murundu kha Vhavenḓa ri wana zwauri musi Vhavenḓa vha sa athu u kona u fumbisa vho vha vha tshi fumbiseliwa vhatukana vhavho nga Vhalemba na nga Vhapeli. Luambo lune lwa shumisiwa murunduni ndi lwo khetheaho ngauri a lu fani na luambo lune vhathu vha lu shumisa ḓuvha na ḓuvha. Luambo lwa hone lu shumisiwa murunduni fhedzi. Arali o yaho murunduni a nga shumisa luambo lwa murunduni hu na a songo yaho a nga si pfe uri hu khou ambiwa nga ha mini. Nyimbo dzine dza imbiwa murunduni ndi nnzhi vhukuma. Naho hu na nyimbo dzine dza imbiwa nga Tshivenḓa murunduni ya Vhavenḓa ngoho ndi ya uri vhunzhi hadzo ndi dza Tshisuthu. Milayo ya murunduni ndi minzhi vhukuma fhedzi ine ya vha ya ndeme ndi ya u gudisa vhatukana u kona u ṱhonifha, u shuma, na u konḓelela. Kha milayo ya murunduni vhatukana vha funziwa u kona u tshila na vhaṅwe vhathu ngauri muthu a nga si kone u tshila e eṱhe vhutshiloni.

MA (Tshivenda)
M.E.R. MathivhaCentre for African Languages, Arts and Culture
The study explores the value of having children in Tshivenda culture among the Vhavenda in the olden days as well as now. It deals with the value of having children in the Vhavenda culture comparing the olden days and nowadays which includes introduction, the value of children based on their gender. For instance when a boy was born, they would say, he will propagate the surname. When a girl was born, they would say, she has brought wealth to the family because she would get married and move to another family and bring the parental family dowry or cattle. The study will also look into ways in which the Vhavenḓa handles marital problems today within the family as well as issues of having children, that is adoption, surrogacy and artificial insermination.

MA (Tshivenda)
Senthara ya M. E. R. Mathivha ya Nyambo dza Vharema , Vhutsila na Mvelele
Musi ḽifhasi ḽoṱhe na lushaka lwoṱhe vho sedza u losha sa u tambudza vhathu vha mbeu ya tshinnani na ya tshifumakadzini, kha mvelele ya Tshivenḓa u losha hu tou vha u ḓiṱongisa ngazwo. Vhavenḓa ndi lushaka lune lwa dzhia u losha tshi tshone tshithu tsha ndeme kha mvelele yavho ya Tshivenḓa zwine zwa bvukulula tshivhumbeo na vhuvha, u ṱhonifha, u hulisa, u ṋea tshirunzi, u tenda mulandu na vhuthu nga u angaredza. Ngauralo, ṱhoḓisiso iyi i khou ṱoḓisisa u losha ha vhanna na vhafumakadzi kha mvelele ya Tshivenḓa. Ṱhoḓisiso iyi i ḓo dovha ya ṱoḓisisa nḓila dzo fhambanaho dza u losha vhukati ha kuloshele kwa kale na kuloshele kwa musalauno hu u itela uri ṱhoḓisiso iyi i dzie kana i angalale zwavhuḓi. Muṱoḓisisi u ḓo shumisa ngona ya khwaḽithethivi hune muhanga wa thyori wo ḓisendeka nga Afrocentrism kana Afrocentricity Framework. Iyi ndi thyiori ine ya khwaṱhisa u ombedzela kana u khwaṱhisedza mvelele ya Vharema na u bveledza mvelaphanḓa kha u alusa mvelele ya Vharema. Ṱhoḓisiso iyi i ḓo dovha ya ṱalutshedza siangane, tshitatamennde tsha thaidzo, ndivho, zwipikwa na ndeme ya ṱhoḓisiso khathihi na ṱhalutshedzo dza mathemo a ndeme.
NRF

Abstracts in English, Southern Sotho and Swahili
The broad aim of this explanatory sequential mixed-methods study was to extend the extant literature by developing a weighted polychotomous accountability index (PAI) that, in turn, was used to measure and evaluate the extent and quality of integrated annual reports (IARs) prepared by the Johannesburg Stock Exchange (JSE) listed companies for the period 2013 to 2016. The study was motivated by a paucity of research on whether corporate accountability, through corporate reporting, has improved (extent and quality) under integrated reporting () through improved integrated reporting quality (IRQ) scores. The study was conducted in two phases. The first phase was for developing the PAI through the Delphi Inquiry method. In the same phase, through qualitative and quantitative content analysis, the PAI was used to measure and evaluate the extent and quality of IARs for the JSE Top 100 companies over the four-year period (2013–2016). The second phase, in the form of semi-structured interviews, aimed at investigating the factors that contributed to the change in IRQ scores over that period. Eight respondents (preparers of IARs), representing five companies, were interviewed. Through the Delphi Inquiry method, the PAI was developed (major contribution of the study), which has eight categories, 44 constructs, a total possible score of 152 and a total weight of 100%. Furthermore, the PAI has a six-point ordinal scoring system from 0 to 5. For the IRQ scores, mean annual IRQ scores were computed as 52.45% for 2013, 58.48% for 2014, 64.72% for 2015 and 68.29% for 2016. As for the JSE sectors, the highest IRQ scores were 66.45%, 71.05%, 75% and 81.25% for 2013, 2014, 2015 and 2016 respectively. From an industry perspective, the results showed highest IRQ scores of 66.45%, 72.37%, 70.72% and 62.42% for 2013, 2014, 2015 and 2016 respectively. The steady increase in the mean IRQ scores for 2013, 2014, 2015 and 2016 shows that there is significant improvement in the extent and quality of IARs produced by the JSE listed companies. This improvement in the IRQs is due to different reasons, which include: preparers taking seriously, teamwork, benchmarking, training, experience, addressing stakeholder needs and understanding the principles before implementing . Moreover, some companies fail to produce quality IARs due to a number of factors that include: an inadequate understanding of by some preparers of IARs; some entities not seeing value in preparing quality IARs hence they present poor quality IARs; partial buy-in, especially by the executive management; a paucity of skills and resources; outsourcing that was identified as bringing with it poor quality work and some entities preferring to chase prestigious awards at the expense of the company’s actual philosophy, hampering the quality of IARs in the process. Different conclusions were reached. It was noted that some concepts and principles should be more synchronised so that they are not in conflict with each other. Rules should be introduced so that may be a blend of principles and rules as this could minimise preparer judgement. The International Integrated Reporting Council (IIRC) must align its terminology with that of other guideline bodies, such as rating agencies, to give more meaning to . The IIRC needs to improve in order to suit companies in the service industry. Integrated reporting has to be more compatible with the digital world and not necessarily paper based. More research must be done about what users need to see in IARs to enhance the relevance of the IAR to different stakeholders. Furthermore, the IIRC must proactively educate decision-makers for an improved buy-in of . Pertaining to transformation, de facto and de jure transformation remain merely theoretical without substantial changes on the ground. Government and the JSE should consider the nature of current disincentives since these seem not to sufficiently challenge the current status quo. Finally, more training on capitals and business models should be conducted in order to improve the quality of reporting since these two constructs are perceived to be complex and hence difficult to implement, especially through quantification.
Maikaelelo a a anameng a thutopatlisiso eno e e tlhalosang ya mekgwa e e tswakantsweng ya tatelano e ne e le go atolosa dikwalo tse di gona ka go dira tshupane ya maikarabelo ya polychotomous (PAI) e morago e neng ya dirisediwa go lekanyetsa le go sekaseka bogolo le boleng jwa dipegelo tsa ngwaga le ngwaga tse di golaganeng (diIAR) tse di rulaganngwang ke ditlamo tse di kwadisitsweng kwa Johannesburg Stock Exchange (JSE) mo pakeng ya 2013 go fitlha 2016. Thutopatlisiso e rotloeditswe ke tlhaelo ya dipatlisiso tse di malebana le gore a maikarabelo a ditlamo, ka dipegelo tsa ditlamo, a tokafetse (bogolo le boleng) ka fa tlase ga dipegelo tse di golaganeng () ka maduo a a tokafatseng a boleng jwa dipegelo tse di golaganeng (IRQ). Thutopatlisiso e dirilwe ka magato a le mabedi. Legato la ntlha e ne e le la go dira PAI ka mokgwa wa Delphi Inquiry. Mo legatong leo, ka tshekatsheko ya diteng go dirisiwa mokgwa o o lebelelang dipalopalo le o o lebelelang mabaka, go dirisitswe PAI go lekanyetsa le go sekaseka bogolo le boleng wa diIAR tsa ditlamo tse di kwa Godimo tse 100 tsa JSE mo pakeng ya dingwaga tse nne (2013–2016). Legato la bobedi, le le neng le le mo sebopegong sa dipotsolotso tse di batlileng di rulagana, le ne le ikaeletse go batlisisa dintlha tse di tshwaetseng mo diphetogong tsa maduo a IRQ mo pakeng eo. Go botsoloditswe batsibogi ba le robedi (barulaganyi ba diIAR), ba ba emetseng ditlamo di le tlhano. Ka mokgwa wa Delphi Inquiry, go tlhamilwe PAI (tshwaelo e kgolo ya thutopatlisiso), e e nang le dikarolo tse robedi, ka megopolo e le 44, maduo otlhe a a kgonagalang a 152 le boima jotlhe jwa 100%. Mo godimo ga moo, PAI e na le thulaganyo ya maduo ya dintlha tse thataro go tswa go 0 go ya go 5. Malebana le maduo a IRQ, palogare ya maduo a ngwaga le ngwaga a IRQ, e tlhakanyeditswe go nna 52.45% ka 2013, 58.48% ka 2014, 64.72% ka 2015 le 68.29% ka 2016. Malebana le maphata a JSE gona, maduo a a kwa godimodimo a IRQ e ne e le 66.45%, 71.05%, 75% le 81.25% ka 2013, 2014, 2015 le 2016 ka tatelano eo. Go ya ka indaseteri, dipoelo di bontshitse maduo a a kwa godimodimo a IRQ a 66.45%, 72.37%, 70.72% le 62.42% ka 2013, 2014, 2015 le 2016 ka tatelano eo. Koketsego ka iketlo ya palogare ya maduo a IRQ a 2013, 2014, 2015 le 2016 e bontsha gore go na le tokafalo e e bonalang mo bogolong le boleng jwa diIAR tse di tlhagisiwang ke ditlamo tse di kwadisitsweng mo JSE. Tokafalo eno ya diIRQ ke ka ntlha ya mabaka a a farologaneng, a a akaretsang: barulaganyi ba tsotelela thata, tirisanommogo ya setlhopha, go itshwantsha le ba bangwe, katiso, maitemogelo, go samagana le ditlhokego tsa baamegi le go tlhaloganya dintlhatheo pele ga go diragatsa . Mo godimo ga moo, ditlamo dingwe di palelwa ke go tlhagisa diIAR tsa boleng ka ntlha ya dintlha di le mmalwa tse di akaretsang: go tlhaloganya go go sa lekanang ga ke barulaganyi bangwe ba diIAR; ditheo dingwe di sa bone boleng jwa go baakanya diIAR tsa boleng mme seo se dira gore di tlhagise diIAR tsa boleng jo bo kwa tlase; tshegetso e e sa lekanang, bogolo segolo ya botsamaisikhuduthamaga; tlhaelo ya bokgoni le ditlamelo; theko ya ditirelo kwa ntle, e leng se se supilweng se tla ka boleng jo bo kwa tlase jwa tiro le ditheo dingwe di tlhopha go lelekisa dikgele tsa mabono mme di ikgatholosa filosofi ya nnete ya ya setlamo, mme ka go rialo di ama boleng jwa diIAR. Go fitlheletswe diphitlhelelo tse di farologaneng. Go lemogilwe gore megopolo mengwe le dintlhatheo tsa di tshwanetse go rulaganngwa ka tsamaisano gore di se ke tsa ganetsana. Go tshwanetse ga itsisewe melanwana gore e nne motswako wa dintlhatheo le melawana gonne seno se ka fokotsa go atlhola ga barulaganyi. Lekgotla la Boditšhabatšha la Dipegelo tse di Golaganeng (IIRC) le tshwanetse go lepalepanya mareo a lona le a ditheo tse dingwe tse di kaelang, go tshwana le ditheo tse di lekanyetsang, gore e nne le bokao jo bo oketsegileng. Lekgotla la IIRC le tshwanetse go tokafatsa gore e siamele ditlamo tse di mo indasetering ya ditirelo. Dipegelo tse di golaganeng di tshwanetse go tsamaelana le lefatshe la dijitale mme e seng fela gore e nne tse di mo dipampiring. Go tshwanetse ga dirwa dipatlisiso tse dingwe malebana le gore badirisi ba tlhoka go bona eng mo diIAR go tokafatsa bomaleba jwa IAR mo baameging ba ba farologaneng. Go feta foo, lekgotla la IIRC le tshwanetse go ruta batsayaditshwetso gore go nne le tshegetso e e tokafetseng ya . Malebana le diphetogo, diphetogo tse di gona le tsa tshwanelo e sala go nna tiori fela mme go se na diphetogo tse di bonalang. Puso le JSE ba tshwanetse go lebelela dintlha tsa ga jaana tse di kgobang marapo ka ntlha ya fa go sa bonale fa di gwetlha seemo sa ga jaana mo go lekaneng. Kwa bokhutlong, go tshwanetse ga dirwa katiso e nngwe ya letlotlo le dikao tsa kgwebo go tokafatsa boleng jwa go dira dipegelo ka ntlha ya fa megopolo eno e mebedi e lebega e le marara mme ka jalo go se bonolo go e diragatsa, bogolo segolo ka dipalo.
Ndivho khulwane ya ṱhalutshedzo iyi ya ngona yo ṱanganelanaho ya thevhekano ho vha u engedza maṅwalwa a zwino nga u bveledza indekisi ya vhuḓifhinduleli yo khethekanywaho (PAI) ine ya dovha ya, shumiswa u kala na u ela vhuphara na ndeme ya mivhigo ya ṅwaha nga ṅwaha yo ṱanganelanaho (dzi IAR) yo lugiswaho nga vha khamphani dzo ṅwaliswaho kha Johannesburg Stock Exchange (JSE) lwa tshifhinga tsha vhukati ha 2013 u swika 2016. Ngudo dzo ṱuṱuwedzwa nga u shaea ha ṱhoḓisiso dza nga ha uri vhuḓifhinduleli, u mona na u vhiga ha tshiofisi ho no khwiṋisea na (vhuphara na ndeme) nga fhasi ha u vhiga ho ṱanganelanaho () nga kha zwikoro zwa ndeme ya u vhiga ho ṱanganelanaho (IRQ). Ngudo dzo itwa fhethu huvhili nga maga mavhili. Ḽiga ḽa u thoma ḽo vha ḽi ḽa u bveledza PAI nga kha ngona dza Ṱhoḓisiso dza Delphi. Kha ḽiga ḽeneḽo, nga kha musaukanyo wa vhungomu wo sedzaho ndeme na tshivhalo, PAI yo shumiswa u kala na u ela vhuphara na ndeme ya dzi IAR kha khamphani dza 100 dza nṱha dza JSE kha tshifhinga tsha miṅwaha miṋa (2013–2016). Ḽiga ḽa vhuvhili nga tshivhumbeo tsha inthaviwu dzo dzudzanywaho zwiṱuku dzi sengulusaho zwivhumbi zwi dzhenelelaho kha tshanduko ya zwikoro zwa IRQ lwa tshifhinga. Vhafhinduli vha malo (vhadzudzanyi vha dzi IAR), vho imelaho khamphani ṱhanu vho vhudziswa. Nga kha Ngona ya Ṱhoḓisiso dza Delphi, ho bveledzwa PAI (zwidzheneleli zwihulwane kha ngudo), dzi re na khethekanyo dza malo, miṱalukanyo ya 44, ṱhanganyelo dza zwikoro zwine zwa nga vha hone zwa 152 na ṱhanganyelo ya tshileme ya 100%. Zwiṅwe hafhu, PAI dzi na sisiṱeme ya zwikoro ya odinaḽa zwa phoindi dza rathi u bva kha 0 u swika kha 5. U itela zwikoro zwa IRO, zwikoro zwa vhukati zwa ṅwaha nga ṅwaha zwo rekanywa zwa vha 52.45% nga 2013, 58.48% nga 2014, 64.72% nga 2015 na 68.29% for 2016. Kha sekithara dza JSE, zwikoro zwa nṱhesa zwa IRQ zwo vha zwi 66.45%, 71.05%, 75% na 81.25% nga 2013, 2014, 2015 na 2016 nga u tevhekana. U ya nga kuvhonele kwa nḓowetshumo, mvelelo dzo sumbedza zwikoro zwa nṱhesa zwa IRQ zwa 66.45%, 72.37%, 70.72% na 62.42% nga 2013, 2014, 2015 na 2016 nga u tevhekana. U gonya zwiṱuku kha zwikoro zwa vhukati zwa IRQ zwa 2013, 2014, 2015 na 2016 zwi sumbedza uri hu na u khwiṋisea hu hulwane kha vhuphara na ndeme ya dzi IAR dzo bveledzwaho vha khamphani dzi re kha JSE. U khwiṋisea uhu ha dzi IRQ ndi nga ṅwambo wa zwiitisi, zwine zwa katela vhadzudzanyi vha dzhielaho nṱha, u shuma sa thimu, u vhambedza, vhugudisi, tshenzhelo, u livhana na ṱhoḓea dza vhadzheneleli na u pfesesa milayo phanḓa ha musi i tshi shumiswa . Nṱhani ha izwo, dziṅwe khamphani dzi a kundelwa u bveledzwa dzi IAR nga ṅwambo zwa zwiitisi zwo vhalaho , zwi katelaho u sa pfesea lwo lingaho ha nga vhaṅwe vhadzudzanyi vha dzi IAR, zwiṅwe zwiimiswa zwi sa vhoni ndeme ya u ita dzi IAR dza ndeme zwa sia vha tshi bvledza dzi IAR dza ndeme i sa takadzi, u zwi ṱanganedza hu si nga mbilu dzoṱhe nga maanḓa vha vhalanguli vhahulwane; u shaea ha zwikili na zwiko; u ṱunḓa tshumelo nnḓa zwine zwo topolwa sa zwi ḓisaho mushumo wa ndeme i sa takadzi na zwiṅwe zwiimiswa zwi tshi funa u gidimisana na pfufho dza maimo hu sa dzhielwi nṱha fiḽosofi ya vhukuma ya dza khamphani, zwine zwa thivhela ndeme ya dzi IAR kha kuitele kwa zwithu. Ho swikelelwa khunyeledzo dzo fhambanaho. Ho vhonala uri miṅwe miṱalukanyo ya na milayo i tea u dzudzanywa u itela uri i sa vhe na khuḓano. Milayo i tea u ḓivhadzwa u itela uri dzi vha ṱhanganyelo ya milayo na maitele saizwi zwi tshi nga fhungudza khaṱhulo dza vhadzudzanyi. Khoro ya Dzitshakatshaka yo Ṱanganelanaho ya u Vhiga (IIRC) i tea u dzudzanya mathemo ayo na ayo a zwiimiswa nyendedzi, zwi nga ho sa mazhendedzi a u fhima, u ṋea ṱhalutshedzo ya khwiṋe kha . Vha IIRC vha tea u khwiṋisa u itela uri dzi elane na nḓowetshumo dza tshumelo. U vhiga ho ṱanganelanaho hu tea u elana vhukuma na ḽifhasi ḽa didzhithala nahone hu sa ḓisendeke nga bammbiri. Hu tea u itwa ṱhoḓisiso nga ha zwine vhashumisi vha vhona kha dzi IAR u khwaṱhisedza u tea ha IAR dza vhashumisani vho fhambanaho. Dziṅwe hafhu, IIRC i tea u funza vhadzhii vha tsheo lwo khwaṱhaho u itela u khwiṋisa u ḓidzhenisa kha . Zwi tshi elana na tshanduko, tshanduko ya de facto na ya de jure i sokou dzula i ya thyori hu si na tshanduko dzi vhonalaho ngeno fhasi. Muvhuso na JSE vha tea dzhiela nṱha lushaka lwa sa vha hone ha zwiṱuṱuwedzi saizwi izwi zwi tshi tou nga zwi ṋekedza khaedu lwo linganaho tshiimo tsha zwithu tsha zwino. Tsha u fhedzisela, vhugudisi kha zwiedza zwa pfuma na bindu vhu tea u itwa u itela u khwiṋisa ndeme ya u vhiga saizwi izwo zwifhaṱo zwivhili zwi tshi vhonala sa zwi konḓaho nahone zwi konḓaho u shumisa, nga maanḓa nga kha u vhekanya ndeme
Financial Accounting
D. Phil. (Accounting Sciences)

Abstracts in English, Afrikaans and Xhosa
Non-governmental organisations (NGOs) play an important and growing role within the global economy and towards public good. Given the escalating economic and social significance of NGOs, the practical importance of being able to demonstrate their accountability in a robust and comprehensive manner is increasingly being recognised. Perhaps surprisingly, the ability to demonstrate their non-financial accountability is also becoming increasingly important. However, various institutional logics have shaped the face of NGOs’ work, as well as their reporting and their accountability mechanisms. This study therefore examined annual reports of sampled NGOs within Namibia and analysed various institutional accountability logics that shape accountability and reporting in the sector. Extending the literature on accountability logics of NGOs to include local regulations logics, financial and non-financial logic and integrated reporting logic, the study adopted a qualitative illustrative case study of the HIV and AIDS sector in Namibia. To this end, it used 13 purposively selected NGOs, subjecting their documents to analysis and through the conducting of interviews to build both theory and practice. The data were then analysed using content analysis to theme the findings towards the novel contribution it was intended to make. The findings of the study are analysed and interpreted through the lens of the institutional logics theory. The findings indicated that, currently, NGOs do not disclose decision-useful information suitable for all major groups of stakeholders. It is clear from the study that funder and local context regulation logics are the dominant logics in shaping the accountability mechanisms of NGOs in Namibia. The results have an implication for understanding the reporting systems of NGOs, particularly in developing countries such as Namibia. It is argued that extended accountability logics, such as local accountability, financial and non-financial and integrated reporting, are emerging in the NGO sector.
Nie-regeringsorganisasies (NROs) speel 'n belangrike en groeiende rol in die globale ekonomie en in openbare belang. Gegewe die toenemende ekonomiese en sosiale rol van NROs, word hul praktiese belang en aanspreeklikheid meer prominent. Hul vermoë om nie-finansiële aanspreeklikheid te demonstreer, word ook toenemend belangrik. Institusionele logika het die werking, verslagdoening en aanspreeklikheidsmeganismes van NROs gevorm. Hierdie studie het die jaarverslae van NRO's in Namibië ondersoek en die institusionele logika wat aanspreeklikheid en verslagdoening in die sektor vorm, ontleed. 'n Kwalitatiewe illustrerende gevallestudie van die HIV en Vigs-sektor in Namibië bestaande uit 13 geselekteerde NROs is ingesluit om plaaslike regulasie-, finansiële- en nie-finansiële logika met verslagdoeningslogika in NROs te integreer. ‘n Ontleding en interpretasie, deur gebruikmaking van institusionele logika-teorie, het bevind dat NROs tans nie beslissingsinligting bekendmaak wat vir alle hoofgroep belanghebbers geskik is nie. Dit is duidelik uit die studie dat befondsings- en plaaslike konteksregulasie-logika die dominante invloede is wat die aanspreeklikheidsmeganismes van NROs in Namibië gevorm het. Die resultate het 'n invloed op die verstaan van verslagdoeningstelsels van NROs, veral in ontwikkelende lande soos Namibië. Die studie bevind dat uitgebreide aanspreekliksheidslogika, wat plaaslike aanspreeklikheid, finansiële en nie-finansiële asook geïntegreerde verslagdoening insluit, in die NRO-sektor na vore kom.
Zwiimiswa zwine zwa sa vhe zwa muvhuso (dzi NGO) dzi shuma mushumo wa ndeme na wa nyaluwo kha ikonomi ya ḽifhasi kha vhuḓi ha tshitshavha. Ho ṋetshedzwa u gonya ha ikonomi na ndeme ya matshilisano ya dzi NGO, ndeme ya nyito ya u kona u sumbedza vhuḓifhinduleli hadzo nga nḓila yo khwaṱhaho yo fhelelaho i khou engedzea na u dzhielwa nṱha. Ṱhaṅwe tshine tsha mangadza, vhukoni ha u sumbedza vhuḓifhinduleli hadzo hu si ha masheleni na hone ho engedza ndeme. Naho zwo ralo, zwiitisi zwo fhambanaho zwa zwiimiswa zwo fhaṱa mbonalo ya mushumo wa dzi NGO, na nḓila dzadzo dzou vhiga na vhuḓifhinduleli hadzo. Ṱhoḓisiso heyi nga zwenezwo yo ṱola mivhigo ya ṅwaha nga ṅwaha ya tsumbo dza dzi NGO kha ḽa Namibia na u saukanya zwiitisi zwo fhambanaho zwa vhuḓifhinduleli ha zwiimiswa zwine zwa fhaṱa vhuḓifhinduleli na kuvhigele kha sekithara. U engedza maṅwalwa nga ha zwiitisi zwa vhuḓifhinduleli ha dzi NGO u katela zwiitisi zwa ndaulo dzapo, zwiitisi zwa masheleni na zwi si zwa masheleni na tshiitisi tsha u vhiga ho ṱanganelaho, ṱhoḓisiso yo shumisa ngudo ya tsumbo ya khwaḽithethivi ya sekhithara ya HIV na AIDS kha ḽa Namibia. U swika zwino, yo shumisa dzi NGO dza 13 dzo nangwaho ho sedzwa vhukoni, u ṱana maṅwalo avho kha u saukanya na kha u ita inthaviwu u fhaṱa vhuvhili hazwo thyeori na nyito. Data yo ḓo saukanya nga murahu hu tshi khou shumiswa u saukanya zwi re ngomu kha u wana thero zwi tshi ḓa kha u bveledza phambano ine ya fanela u bveledzwa. Mawanwa a ngudo a saukanya na u ṱalutshedzwa nga kha kuvhonele kwa vhushaka ha tshiimiswa, maitele a matshilisano na zwine ha tendwa khazwo. Mawanwa o sumbedzisa zwauri, zwazwino, dzi NGO a dzi bviseli khagala mafhungo a tsheo a ndeme o teaho zwigwada zwoṱhe zwihulwane zwa vhadzhiamukovhe. Zwi tou vha khagala u bva kha ngudo uri vhalambedzi na zwiitisi zwa ndaulo ya nyimele yapo ndi zwiitisi zwihulwane kha u fhaṱa kuitele kwa vhuḓifhinduleli kha dzi NGO kha ḽa Namibia. Mvelelo dzo baḓekanywa na u pfesesa sisiṱeme dza kuvhigele kwa dzi NGO kha ḽa Namibia, nga maanḓa kha mashango ane a kha ḓi bvelela a nga ho sa Namibia. Ho rerwa nga ha u pfi zwiitisi nyengedzedzwa zwa vhuḓifhinduleli, zwi ngaho sa vhuḓifhinduleli hapo, u vhiga ho ṱanganelaho hu si ha masheleni na ha masheleni, hu bveledzwa kha sekhithara ya NGO.
Financial Accounting
D. Phil. (Accounting Science: Financial Accounting)