The paper explores the extent to which the entrepreneurship education component of the business education curriculum in Lesotho secondary education is being implemented. The study was undertaken in 18 schools during 1998, 1999 and 2000. Different research methods such as video recording, interviews and document analysis were used.Results indicate that teachers mainly employ didactic methods of teaching, leaving little room for entrepreneurship development. This is reinforced by the type of examination questions asked. The types of questions asked do not reflect core values and skills central to entrepreneurship education. The findings suggest recommendations geared towards supporting teachers in espousing appropriate pedagogical methodologies to entrepreneurship during in-service and pre-service development.

This study investigated how open and distance learning (ODL) reform was managed within the Institute of Extramural Studies (IEMS), at the National University of Lesotho (NUL). The reform was introduced during the 2017/18 academic year with first-year programmes in three departments: (a) Adult Education; (b) Business and Management Development; and (c) Research, Evaluation, and Media. The study employed interviews and analysis of institutional documents as data collection techniques. Interviews were held with eight programme coordinators, four department heads, and the director of IEMS. Purposive sampling was used to select the participants to the study given their strategic position in the management and implementation of the reform. Qualitative content analysis was used to interpret the data. The findings suggested that the ODL programmes were introduced without a policy and comprehensive plan. The implementation faced several challenges such as finance, as well as infrastructural and human resources. Evidence from the literature has suggested that compared to face-to-face strategy, ODL as an educational strategy requires special resources, support, and funding. Thus, curricular materials should be adapted for the ODL context, taking into account students’ characteristics. The study found that these pertinent requirements were not considered, and implementation continued as if the reform still constituted face-to-face or campus-based instruction.

Globally, higher education institutions (HEIs) adopt different strategies to curb plagiarism, which undermines the integrity of educational qualifications issued by these institutions. One of the key strategies adopted by HEIs is the development of anti-plagiarism policies. Emerging research from literature do indicate that effective strategies are educational and developmental intended to equip students with skills of acknowledging materials from other sources. Further, research indicates that anti-plagiarism policies reinforce negative attitudes towards plagiarism, hence adopting punitive strategies against the would-be perpetrators. The study reviewed the National University of Lesotho (NUL) anti-plagiarism policy, to determine the type of messages and discourses the policy communicates to its users. The study used document analysis, using the NUL anti-plagiarism policy as the unit of analysis. Content and discourse analysis were applied as research techniques. The study revealed that the policy communicated punitive and moral discourses. These discourses undermine the developmental aspects of academic writing. The study recommends the review of the policy to include educational and developmental discourses that would encourage that students’ academic writing is developed. Further, the University should review its policy not only to address students but members of staff.

This study was undertaken to assess the extent of changes brought by the Lesotho General Certificate of Secondary Education (LGCSE). The LGCSE replaced the British General Certificate of Secondary Education (GCE O level). The new system was hailed as modern and progressive, recognizing wider ability performance. The study employed a comparative research methodology within qualitative research paradigm, comparing two Accounting syllabuses from GCE O level and LGCSE. Document and discourse analysis was used to obtain data. The study found that despite the educational rhetoric accompanying the introduction of the LGCSE, the syllabuses did not reflect any substantial changes or shifts.

The Governments of the Kingdom of Lesotho and the Republic of South Africa have entered into double taxation treaty (DTA), as a cross border strategy to prevent fiscal evasion with respect to value-added tax. DTAs, worldwide do not only address prevention of fiscal evasion of tax, but they benefit businesses and individuals against double taxation. It has however been observed that certain services between the Republic of South Africa and Lesotho are taxed twice when being imported into Lesotho. The study analysed the DTA to determine whether this was in line with the agreement. Such an analyis was based on literature review, document analysis in the form of Acts and the DTA itself. From the analysis, it was found out that recharging tax for the identified services was contrary to the DTA and Value Added Tax governing the DTA. The general conclusion is that the treatment of VAT on services is for tax revenue maximisation not in the interest of the tax payers.