A conscious leadership model to achieve sustainable business practices
- Sukhdeo, Beverley Amanda Faith
- Authors: Sukhdeo, Beverley Amanda Faith
- Date: 2015
- Subjects: Industrial management -- Environmental aspects , Sustainable development , Social responsibility of business
- Language: English
- Type: Thesis , Doctoral , DBA
- Identifier: http://hdl.handle.net/10948/5885 , vital:21008
- Description: Business sustainability is a fundamental concern amongst business leaders and it is imperative that business defines an environmentally and socially sustainable path to financial prosperity. This focus on sustainable business practices has been caused by the perceived contribution of businesses to undesirable conditions such as environmental and social degradation including global warming and the global financial crises. This study suggests that a leadership style that differs from leadership that is currently causing business unsustainability is needed in order to achieve the goal of sustainable business practices. This study therefore proposes a new kind of leadership, called conscious leadership. The main contribution of the study is to increase the achievement of sustainable business practices by investigating the importance of conscious leadership in achieving this objective. Convenience sampling was used to select senior managers and directors from mainly JSE listed companies. This resulted in a total of 371 usable questionnaires (317 from listed companies and 54 from unlisted companies) being received. A quantitative approach was adopted to investigate whether conscious leadership would be related to increased sustainability competencies and more effective sustainability-related corporate governance and whether these in turn would increase sustainability behaviours which would generate sustainable business practices as measured by financial, social and environmental performance. Regression analyses were conducted to investigate the hypothesised relationships among these variables. Pearson correlations and descriptive statistics were also calculated. The empirical results showed that respondents in this study regarded conscious leadership, not as a separate construct, but as a way they governed their businesses. The empirical results showed that corporate governance and systems thinking competency had a strong interactive relationship and should therefore be cultivated within business firms. Corporate governance (including conscious leadership) and systems-thinking competency were positive influencers of employee relations, equal opportunities and workforce diversity. The empirical results however showed that corporate governance (including conscious leadership) had a negative influence on profitability. The present study cannot argue for the discouragement of corporate governance (including conscious leadership), as measured in this study, because reduced corporate governance would decrease healthy employee relations and the latter would decrease the achievement of equal opportunities and workforce diversity in these firms. A decrease in healthy employee relations would decrease profitability. The most important finding of this study is that senior managers and directors of big business firms, mostly JSE-listed companies, regarded conscious leadership as an important part of corporate governance. Corporate governance that includes conscious leadership must be developed to higher levels in business firms, so that the negative and not-significant relationships to profitability as viewed by lower and high conscious leaders respectively can be changed to positive relationships.
- Full Text:
- Date Issued: 2015
- Authors: Sukhdeo, Beverley Amanda Faith
- Date: 2015
- Subjects: Industrial management -- Environmental aspects , Sustainable development , Social responsibility of business
- Language: English
- Type: Thesis , Doctoral , DBA
- Identifier: http://hdl.handle.net/10948/5885 , vital:21008
- Description: Business sustainability is a fundamental concern amongst business leaders and it is imperative that business defines an environmentally and socially sustainable path to financial prosperity. This focus on sustainable business practices has been caused by the perceived contribution of businesses to undesirable conditions such as environmental and social degradation including global warming and the global financial crises. This study suggests that a leadership style that differs from leadership that is currently causing business unsustainability is needed in order to achieve the goal of sustainable business practices. This study therefore proposes a new kind of leadership, called conscious leadership. The main contribution of the study is to increase the achievement of sustainable business practices by investigating the importance of conscious leadership in achieving this objective. Convenience sampling was used to select senior managers and directors from mainly JSE listed companies. This resulted in a total of 371 usable questionnaires (317 from listed companies and 54 from unlisted companies) being received. A quantitative approach was adopted to investigate whether conscious leadership would be related to increased sustainability competencies and more effective sustainability-related corporate governance and whether these in turn would increase sustainability behaviours which would generate sustainable business practices as measured by financial, social and environmental performance. Regression analyses were conducted to investigate the hypothesised relationships among these variables. Pearson correlations and descriptive statistics were also calculated. The empirical results showed that respondents in this study regarded conscious leadership, not as a separate construct, but as a way they governed their businesses. The empirical results showed that corporate governance and systems thinking competency had a strong interactive relationship and should therefore be cultivated within business firms. Corporate governance (including conscious leadership) and systems-thinking competency were positive influencers of employee relations, equal opportunities and workforce diversity. The empirical results however showed that corporate governance (including conscious leadership) had a negative influence on profitability. The present study cannot argue for the discouragement of corporate governance (including conscious leadership), as measured in this study, because reduced corporate governance would decrease healthy employee relations and the latter would decrease the achievement of equal opportunities and workforce diversity in these firms. A decrease in healthy employee relations would decrease profitability. The most important finding of this study is that senior managers and directors of big business firms, mostly JSE-listed companies, regarded conscious leadership as an important part of corporate governance. Corporate governance that includes conscious leadership must be developed to higher levels in business firms, so that the negative and not-significant relationships to profitability as viewed by lower and high conscious leaders respectively can be changed to positive relationships.
- Full Text:
- Date Issued: 2015
A contingent valuation of river water inflows into the Swartkops, Kariega, Mngazi and Mngazana Estuaries in the Eastern Cape
- Authors: Mlangeni, Moses Mbendela
- Date: 2007
- Subjects: Contingent valuation -- South Africa -- Eastern Cape , Water quality management -- South Africa -- Eastern Cape , Swartkops Estuary (Eastern Cape, South Africa) , Kariega Estuary (Eastern Cape, South Africa) , Mngazi Estuary (Eastern Cape, South Africa) , Mngazana Estuary (Eastern Cape, South Africa)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9004 , http://hdl.handle.net/10948/569 , http://hdl.handle.net/10948/d1011690 , Contingent valuation -- South Africa -- Eastern Cape , Water quality management -- South Africa -- Eastern Cape , Swartkops Estuary (Eastern Cape, South Africa) , Kariega Estuary (Eastern Cape, South Africa) , Mngazi Estuary (Eastern Cape, South Africa) , Mngazana Estuary (Eastern Cape, South Africa)
- Description: Many South African estuaries are currently believed to be generating lower levels of services than they used to in the past due to substantially reduced inflow of river water, among other reasons. The basis by which river water is allocated in South Africa has had to be re-examined. Local authorities are now required to integrate into their development planning sensitivity to the ways estuaries work; the relevant legislation being the Municipal Systems Act No. 32 of 2000. Sound water resource management requires that the benefits and costs of different water allocations be compared and an optimum determined. The Contingent Valuation Method (CVM) is used in this study to estimate the benefits of changing allocations of river water into estuaries. This study builds on a CVM pilot project done at the Keurbooms Estuary in the Southern Cape in year 2000 (Du Preez, 2002). Further CVM studies were conducted at the Knysna, Groot Brak and Klein Brak estuaries (Dimopolous, 2004). The CVM is a valuation technique based on answers given to carefully formulated questions on what people are willing to pay for specified changes of freshwater inflows into estuaries. The CVM depends on there being a close correspondence between expressed answers given to hypothetical questions and voluntary exchanges in competitive markets that would be entered into if money did actually change hands. The fact that it has proved very difficult to establish this correspondence has led to CVM being subject to criticism. However, many aspects of this criticism have been addressed in the form of methods to reduce biases, and the application of the technique has grown steadily in popularity during the past 25 years. Four estuaries, the Swartkops, Kariega, Mngazi and Mngazana, were surveyed as part of this study in order to determine users’ willingness to pay (WTP) for changes in freshwater inflows. Considerable research time was devoted at the estuaries getting to know how things worked around and in the estuaries. The Swartkops estuary is a permanently open system within the Nelson Mandela Bay metropolitan area. The estuary has the third largest salt marsh in South Africa. Its banks are highly developed with residential and industrial property and it is heavily used for both recreation and subsistence fishing by locals. The Kariega estuary is located near the semi-rural town of Kenton-on-sea, between Port Elizabeth and East London. Although it is permanently open, the Kariega estuary has very low inflows of river water. It is mainly used by retired pensioners living in holiday houses at Kenton-on-sea. The Kariega is not heavily used for recreation and subsistence fishing, except during holidays and the festive season because of its proximity to other estuaries such as the Bushmans and the Kleinemond. The Mngazi and the Mngazana estuaries are located in the Wild Coast area of the Eastern Cape, in the Port St Johns Municipal district. The Mngazi is a temporarily open/closed system which does not have high botanical ratings, although it is heavily used by visitors to the well known Mngazi River Bungalows, a highly rated hotel near the mouth of the Mngazi River. The Mngazana estuary is a permanently open system renowned for its Mangrove forests and excellent fishing spots. Both the Mngazi and Mngazana estuaries are located in rural areas and are heavily used by local village residents for subsistence purposes.
- Full Text:
- Date Issued: 2007
- Authors: Mlangeni, Moses Mbendela
- Date: 2007
- Subjects: Contingent valuation -- South Africa -- Eastern Cape , Water quality management -- South Africa -- Eastern Cape , Swartkops Estuary (Eastern Cape, South Africa) , Kariega Estuary (Eastern Cape, South Africa) , Mngazi Estuary (Eastern Cape, South Africa) , Mngazana Estuary (Eastern Cape, South Africa)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9004 , http://hdl.handle.net/10948/569 , http://hdl.handle.net/10948/d1011690 , Contingent valuation -- South Africa -- Eastern Cape , Water quality management -- South Africa -- Eastern Cape , Swartkops Estuary (Eastern Cape, South Africa) , Kariega Estuary (Eastern Cape, South Africa) , Mngazi Estuary (Eastern Cape, South Africa) , Mngazana Estuary (Eastern Cape, South Africa)
- Description: Many South African estuaries are currently believed to be generating lower levels of services than they used to in the past due to substantially reduced inflow of river water, among other reasons. The basis by which river water is allocated in South Africa has had to be re-examined. Local authorities are now required to integrate into their development planning sensitivity to the ways estuaries work; the relevant legislation being the Municipal Systems Act No. 32 of 2000. Sound water resource management requires that the benefits and costs of different water allocations be compared and an optimum determined. The Contingent Valuation Method (CVM) is used in this study to estimate the benefits of changing allocations of river water into estuaries. This study builds on a CVM pilot project done at the Keurbooms Estuary in the Southern Cape in year 2000 (Du Preez, 2002). Further CVM studies were conducted at the Knysna, Groot Brak and Klein Brak estuaries (Dimopolous, 2004). The CVM is a valuation technique based on answers given to carefully formulated questions on what people are willing to pay for specified changes of freshwater inflows into estuaries. The CVM depends on there being a close correspondence between expressed answers given to hypothetical questions and voluntary exchanges in competitive markets that would be entered into if money did actually change hands. The fact that it has proved very difficult to establish this correspondence has led to CVM being subject to criticism. However, many aspects of this criticism have been addressed in the form of methods to reduce biases, and the application of the technique has grown steadily in popularity during the past 25 years. Four estuaries, the Swartkops, Kariega, Mngazi and Mngazana, were surveyed as part of this study in order to determine users’ willingness to pay (WTP) for changes in freshwater inflows. Considerable research time was devoted at the estuaries getting to know how things worked around and in the estuaries. The Swartkops estuary is a permanently open system within the Nelson Mandela Bay metropolitan area. The estuary has the third largest salt marsh in South Africa. Its banks are highly developed with residential and industrial property and it is heavily used for both recreation and subsistence fishing by locals. The Kariega estuary is located near the semi-rural town of Kenton-on-sea, between Port Elizabeth and East London. Although it is permanently open, the Kariega estuary has very low inflows of river water. It is mainly used by retired pensioners living in holiday houses at Kenton-on-sea. The Kariega is not heavily used for recreation and subsistence fishing, except during holidays and the festive season because of its proximity to other estuaries such as the Bushmans and the Kleinemond. The Mngazi and the Mngazana estuaries are located in the Wild Coast area of the Eastern Cape, in the Port St Johns Municipal district. The Mngazi is a temporarily open/closed system which does not have high botanical ratings, although it is heavily used by visitors to the well known Mngazi River Bungalows, a highly rated hotel near the mouth of the Mngazi River. The Mngazana estuary is a permanently open system renowned for its Mangrove forests and excellent fishing spots. Both the Mngazi and Mngazana estuaries are located in rural areas and are heavily used by local village residents for subsistence purposes.
- Full Text:
- Date Issued: 2007
A control framework for the assessment of information security culture
- Authors: Okere, Irene Onyekachi
- Date: 2013
- Subjects: Data encryption (Computer science) , Business -- Data processing -- Security measures , Computer security
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9818 , http://hdl.handle.net/10948/d1019861
- Description: The modern organisation relies heavily on information to function effectively. With such reliance on information, it is vital that information be protected from both internal (employees) and external threats. The protection of information or information security to a large extent depends on the behaviour of humans (employees) in the organisation. The behaviour of employees is one of the top information security issues facing organisations as the human factor is regarded as the weakest link in the security chain. To address this human factor many researchers have suggested the fostering of a culture of information security so that information security becomes second nature to employees. Information security culture as defined for this research study exists in four levels namely artefacts, espoused values, shared tacit assumptions and information security knowledge. An important step in the fostering of an information security culture is the assessment of the current state of such a culture. Gaps in current approaches for assessing information security culture were identified and this research study proposes the use of a control framework to address the identified gaps. This research study focuses on the assessment of information security culture and addresses 5 research objectives namely 1) to describe information security culture in the field of information security, 2) to determine ways to foster information security culture in an organisation, 3) to demonstrate the gap in current approaches used to assess information security culture, 4) to determine the components that could be used for the assessment of information security culture for each of the culture’s underlying levels and 5) to describe a process for the assessment of information security culture for all four levels. This research study follows a qualitative approach utilising a design science strategy and multi-method qualitative data collection techniques including literature review, qualitative content analysis, argumentation, and modelling techniques. The research methods provide a means for the interpretation of the data and the development of the proposed control framework.
- Full Text:
- Date Issued: 2013
- Authors: Okere, Irene Onyekachi
- Date: 2013
- Subjects: Data encryption (Computer science) , Business -- Data processing -- Security measures , Computer security
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9818 , http://hdl.handle.net/10948/d1019861
- Description: The modern organisation relies heavily on information to function effectively. With such reliance on information, it is vital that information be protected from both internal (employees) and external threats. The protection of information or information security to a large extent depends on the behaviour of humans (employees) in the organisation. The behaviour of employees is one of the top information security issues facing organisations as the human factor is regarded as the weakest link in the security chain. To address this human factor many researchers have suggested the fostering of a culture of information security so that information security becomes second nature to employees. Information security culture as defined for this research study exists in four levels namely artefacts, espoused values, shared tacit assumptions and information security knowledge. An important step in the fostering of an information security culture is the assessment of the current state of such a culture. Gaps in current approaches for assessing information security culture were identified and this research study proposes the use of a control framework to address the identified gaps. This research study focuses on the assessment of information security culture and addresses 5 research objectives namely 1) to describe information security culture in the field of information security, 2) to determine ways to foster information security culture in an organisation, 3) to demonstrate the gap in current approaches used to assess information security culture, 4) to determine the components that could be used for the assessment of information security culture for each of the culture’s underlying levels and 5) to describe a process for the assessment of information security culture for all four levels. This research study follows a qualitative approach utilising a design science strategy and multi-method qualitative data collection techniques including literature review, qualitative content analysis, argumentation, and modelling techniques. The research methods provide a means for the interpretation of the data and the development of the proposed control framework.
- Full Text:
- Date Issued: 2013
A corporate strategy framework to increase financial performance in Zimbabwean firms
- Authors: Matanhire, Farai
- Date: 2021-12
- Subjects: Business enterprises -- Zimbabwe -- Finance -- Management
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10948/54047 , vital:46206
- Description: The world over, contrasting company performance by firms in the same operating environment and industry has been a conundrum. Firms do not operate in a vacuum, but within spheres where various factors around them affect their performances. To that end, heterogeneous firm performance is a common phenomenon that is influenced by a number of factors, including how management develops appropriate selections, trade-offs and calculated choices to be dissimilar from other players in the market in order to gain a competitive advantage that will lead to superior financial performance. A collection of actions that management puts in place to out-perform competing firms in order to achieve greater profitability is called corporate strategy. These plans of action include the effective management of the socio-political and cultural institutions in a manner beneficial to the organisation. This plan of action on the socio-political and cultural institutions gives rise to institutional strategic management. The formulation of corporate strategies is done through a process that involves a set of rules, ideas or beliefs called frameworks, which include the Resource Based Strategy Framework, Business Models, Innovation and Institutionalism. Research has shown that the financial performance of firms is driven by a number of factors, namely corporate strategy, industry competitiveness, operating environment and core competencies amongst other factors. There is a plethora of determinants for the performance of firms and the complexity in the current business environment that has contributed to some models becoming obsolete while others remain relevant. It is against this background that the primary research objective of establishing a corporate strategy framework used by Zimbabwean firms to increase financial performance was developed. To answer this primary research objective, secondary objectives to (a) determine the impact of the Resource-Based Strategy Framework on the financial performance of firms in Zimbabwe; (b) ascertain the impact of business models using Porter’s Generic Strategies Framework on the financial performance of firms in Zimbabwe; (c) determine the impact of the Institutional Strategy Framework on the financial performance of firms in Zimbabwe; (d) determine the impact of the Innovation Strategy Framework on the financial performance of firms in Zimbabwe; (e) establish the joint impact of the Resource-Based Strategy framework, Business Models, Institutional Strategies and Innovation Strategies on the financial performance of firms in Zimbabwe; and (f) establish other corporate strategy frameworks used by Zimbabwean firms to increase financial performance, were developed. The study population was the Zimbabwe Stock Exchange (ZSE) listed firms that fairly represented all the major operating sectors and firms in Zimbabwe. The researcher adopted a mixed research design incorporating both qualitative and quantitative methods in order to best reflect the critical strategy elements that were increasing financial performance in Zimbabwean firms. Qualitative data was collected through interviews conducted with executive managers of ZSE firms. Triangulation was achieved by comparing and contrasting data collected from interviews to secondary data extracted from websites, reports and audited financial statements. Both qualitative and quantitative data analysis was done using RQDA, an open-source computer-aided data software. ZSE listed firms were categorised into the five sectors of basic materials, consumer goods, consumer services, financial services and industrials. These firms were further categorised into excellent, medium, poor and very poor performers. Collected data was analysed to establish strategies that were used by excellent, medium, poor and very poor firms to see if they were using the same and figure out the impact of the various strategy frameworks on the financial performance on Zimbabwean firms. Data was analysed using univariate, ordinal and binomial logistics regression analysis. These data analysis models confirmed that RBS was a significant driver of financial performance for ZSE listed firms when all the strategy frameworks were combined. However, evaluating the impact of each strategy framework separately showed that all the frameworks were significant in driving financial performance, with the exception of the Institutional Strategy Framework. All the firms were doing more or less the same on Institutional Strategy Framework (ISF), hence it could not be a predictor of financial performance under the regression models. However, the ISF had a high score on univariate evaluation method. It is against this background that the study recommended the use of the Resource Based Strategy Framework (RBS) in pursuit of increasing financial performance of firms as this has been empirically found to have a significant impact on the financial performance of firms in Zimbabwe. , Thesis (DBA) -- Faculty of Business and Economic Sciences, 2021
- Full Text:
- Date Issued: 2021-12
- Authors: Matanhire, Farai
- Date: 2021-12
- Subjects: Business enterprises -- Zimbabwe -- Finance -- Management
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10948/54047 , vital:46206
- Description: The world over, contrasting company performance by firms in the same operating environment and industry has been a conundrum. Firms do not operate in a vacuum, but within spheres where various factors around them affect their performances. To that end, heterogeneous firm performance is a common phenomenon that is influenced by a number of factors, including how management develops appropriate selections, trade-offs and calculated choices to be dissimilar from other players in the market in order to gain a competitive advantage that will lead to superior financial performance. A collection of actions that management puts in place to out-perform competing firms in order to achieve greater profitability is called corporate strategy. These plans of action include the effective management of the socio-political and cultural institutions in a manner beneficial to the organisation. This plan of action on the socio-political and cultural institutions gives rise to institutional strategic management. The formulation of corporate strategies is done through a process that involves a set of rules, ideas or beliefs called frameworks, which include the Resource Based Strategy Framework, Business Models, Innovation and Institutionalism. Research has shown that the financial performance of firms is driven by a number of factors, namely corporate strategy, industry competitiveness, operating environment and core competencies amongst other factors. There is a plethora of determinants for the performance of firms and the complexity in the current business environment that has contributed to some models becoming obsolete while others remain relevant. It is against this background that the primary research objective of establishing a corporate strategy framework used by Zimbabwean firms to increase financial performance was developed. To answer this primary research objective, secondary objectives to (a) determine the impact of the Resource-Based Strategy Framework on the financial performance of firms in Zimbabwe; (b) ascertain the impact of business models using Porter’s Generic Strategies Framework on the financial performance of firms in Zimbabwe; (c) determine the impact of the Institutional Strategy Framework on the financial performance of firms in Zimbabwe; (d) determine the impact of the Innovation Strategy Framework on the financial performance of firms in Zimbabwe; (e) establish the joint impact of the Resource-Based Strategy framework, Business Models, Institutional Strategies and Innovation Strategies on the financial performance of firms in Zimbabwe; and (f) establish other corporate strategy frameworks used by Zimbabwean firms to increase financial performance, were developed. The study population was the Zimbabwe Stock Exchange (ZSE) listed firms that fairly represented all the major operating sectors and firms in Zimbabwe. The researcher adopted a mixed research design incorporating both qualitative and quantitative methods in order to best reflect the critical strategy elements that were increasing financial performance in Zimbabwean firms. Qualitative data was collected through interviews conducted with executive managers of ZSE firms. Triangulation was achieved by comparing and contrasting data collected from interviews to secondary data extracted from websites, reports and audited financial statements. Both qualitative and quantitative data analysis was done using RQDA, an open-source computer-aided data software. ZSE listed firms were categorised into the five sectors of basic materials, consumer goods, consumer services, financial services and industrials. These firms were further categorised into excellent, medium, poor and very poor performers. Collected data was analysed to establish strategies that were used by excellent, medium, poor and very poor firms to see if they were using the same and figure out the impact of the various strategy frameworks on the financial performance on Zimbabwean firms. Data was analysed using univariate, ordinal and binomial logistics regression analysis. These data analysis models confirmed that RBS was a significant driver of financial performance for ZSE listed firms when all the strategy frameworks were combined. However, evaluating the impact of each strategy framework separately showed that all the frameworks were significant in driving financial performance, with the exception of the Institutional Strategy Framework. All the firms were doing more or less the same on Institutional Strategy Framework (ISF), hence it could not be a predictor of financial performance under the regression models. However, the ISF had a high score on univariate evaluation method. It is against this background that the study recommended the use of the Resource Based Strategy Framework (RBS) in pursuit of increasing financial performance of firms as this has been empirically found to have a significant impact on the financial performance of firms in Zimbabwe. , Thesis (DBA) -- Faculty of Business and Economic Sciences, 2021
- Full Text:
- Date Issued: 2021-12
A creativity model to increase employee productivity
- Authors: Qokweni, Noluvuyolwetu
- Date: 2016
- Subjects: Labor productivity -- South Africa -- Port Elizabeth , Performance -- Measurement , Manufacturing industries -- Capital productivity -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/5401 , vital:20837
- Description: For business firms to continue as going concerns, productivity is a primary goal. In order for the firms to remain productive, it is imperative that managers continuously explore ways of improving productivity and employee performance. Employee productivity, in particular, is the measurement of performance and competitiveness in any business firm. A competitive advantage enables a business firm to, amongst others, survive financially, expand its operations and grow its market share. Creativity and innovation are fundamental sources of competitive advantage. In order for a business to retain its competitive edge, it must effectively enhance employee productivity, creativity and innovation. The primary purpose of this study was to investigate a creativity model that could contribute to the enhancement of employee productivity. More specifically, the study investigated how employee productivity (the dependent variable) was influenced by the independent variables rewards, a climate conducive for creativity and innovation, employee creativity, self-esteem and performance intent. The sample consisted of 82 blue-collar employees from various manufacturing firms in Port Elizabeth. The empirical results revealed that the firms’ rewards for performance and their climates for creativity and innovation were positively related to the creativity of their employees. The creativity and self-esteem of their employees were positively related to their employees’ performance intentions, while collectively these three variables were positively related to their employees’ productivity. The managerial implications of these and other findings are discussed in the study.
- Full Text:
- Date Issued: 2016
- Authors: Qokweni, Noluvuyolwetu
- Date: 2016
- Subjects: Labor productivity -- South Africa -- Port Elizabeth , Performance -- Measurement , Manufacturing industries -- Capital productivity -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/5401 , vital:20837
- Description: For business firms to continue as going concerns, productivity is a primary goal. In order for the firms to remain productive, it is imperative that managers continuously explore ways of improving productivity and employee performance. Employee productivity, in particular, is the measurement of performance and competitiveness in any business firm. A competitive advantage enables a business firm to, amongst others, survive financially, expand its operations and grow its market share. Creativity and innovation are fundamental sources of competitive advantage. In order for a business to retain its competitive edge, it must effectively enhance employee productivity, creativity and innovation. The primary purpose of this study was to investigate a creativity model that could contribute to the enhancement of employee productivity. More specifically, the study investigated how employee productivity (the dependent variable) was influenced by the independent variables rewards, a climate conducive for creativity and innovation, employee creativity, self-esteem and performance intent. The sample consisted of 82 blue-collar employees from various manufacturing firms in Port Elizabeth. The empirical results revealed that the firms’ rewards for performance and their climates for creativity and innovation were positively related to the creativity of their employees. The creativity and self-esteem of their employees were positively related to their employees’ performance intentions, while collectively these three variables were positively related to their employees’ productivity. The managerial implications of these and other findings are discussed in the study.
- Full Text:
- Date Issued: 2016
A critical analysis of decentralisation as a means of enhancing rural development in Malawi : a case study of Salima District Council
- Authors: Nhlane, Lusizi Franlin
- Date: 2013
- Subjects: Decentralization in government -- Malawi , Rural development -- Malawi -- Planning , Democracy -- Malawi , Malawi -- Rural conditions
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9186 , http://hdl.handle.net/10948/d1020199
- Description: This study sought to find out the extent to which decentralisation has brought about development in the rural areas in Malawi, specifically focusing on Salima District Council. It sought the views from the local communities themselves and government officials at district level on decentralisation in relation to rural development. Although the study used both qualitative and quantitative approaches, it was predominantly qualitative. As such, it used mixed methods of data collection, which included in-depth interviews, direct observations, questionnaires, focus group discussions (FGDs) and documentary search. Qualitative data was developed into themes and concepts and was subsequently interpreted in a trustworthy manner so as to reflect the true meaning of the data. In other words, explanations were attached to each theme or concept in an attempt to give the meaning of the data. The study found out that decentralisation is effective in terms of rural development such that local people are able to demand for services of their choice from local governments but the main challenge or constraint is availability of financial resources to cater for all the demanded public services. Other major barriers to rural development include capacity deficiencies at district and grassroots level and tensions among key stakeholders competing to maximize their role in local governments. Basing on these findings, and financial resources being the major barrier to rural development, the study recommends that Government should make sure that enough financial resources are released and channelled to district councils to cater for the needs of the communities. The study also recommends that councils should strive to generate more local revenues to cope up with the demand from the communities. And finally, the study recommends that Government should recognize local governments as entities on which is bestowed a huge responsibility of improving socio-economic conditions of the rural areas where 87 percent of the population lives, therefore provision of resources and enabling legislation to enhance rural development should be the primary focus. Of course, these recommendations should be understood within the context of the studied district. Otherwise there is potential for different and expanded recommendations if one replicated the study to cover the entire country.
- Full Text:
- Date Issued: 2013
- Authors: Nhlane, Lusizi Franlin
- Date: 2013
- Subjects: Decentralization in government -- Malawi , Rural development -- Malawi -- Planning , Democracy -- Malawi , Malawi -- Rural conditions
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9186 , http://hdl.handle.net/10948/d1020199
- Description: This study sought to find out the extent to which decentralisation has brought about development in the rural areas in Malawi, specifically focusing on Salima District Council. It sought the views from the local communities themselves and government officials at district level on decentralisation in relation to rural development. Although the study used both qualitative and quantitative approaches, it was predominantly qualitative. As such, it used mixed methods of data collection, which included in-depth interviews, direct observations, questionnaires, focus group discussions (FGDs) and documentary search. Qualitative data was developed into themes and concepts and was subsequently interpreted in a trustworthy manner so as to reflect the true meaning of the data. In other words, explanations were attached to each theme or concept in an attempt to give the meaning of the data. The study found out that decentralisation is effective in terms of rural development such that local people are able to demand for services of their choice from local governments but the main challenge or constraint is availability of financial resources to cater for all the demanded public services. Other major barriers to rural development include capacity deficiencies at district and grassroots level and tensions among key stakeholders competing to maximize their role in local governments. Basing on these findings, and financial resources being the major barrier to rural development, the study recommends that Government should make sure that enough financial resources are released and channelled to district councils to cater for the needs of the communities. The study also recommends that councils should strive to generate more local revenues to cope up with the demand from the communities. And finally, the study recommends that Government should recognize local governments as entities on which is bestowed a huge responsibility of improving socio-economic conditions of the rural areas where 87 percent of the population lives, therefore provision of resources and enabling legislation to enhance rural development should be the primary focus. Of course, these recommendations should be understood within the context of the studied district. Otherwise there is potential for different and expanded recommendations if one replicated the study to cover the entire country.
- Full Text:
- Date Issued: 2013
A critical analysis of organisational strategies for employee engagement
- Authors: Poisat, Paul
- Date: 2006
- Subjects: Employees -- Attitudes , Employee motivation , Personnel management
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9378 , http://hdl.handle.net/10948/466 , Employees -- Attitudes , Employee motivation , Personnel management
- Description: Organisations are continuously searching for ways to increase their competitiveness as a means to survive in the global economy. More recently approaches have focused on the role that people perform in bringing about competitive advantage. Research indicates that engaged employees contribute vastly to the financial bottom-line of the organisation (see section 3.2.2). The research problem in this study was to identify strategies that organisations can use to engage their employees. To achieve this objective a theoretical employee engagement model was presented. The presentation of the theoretical model consisted of the following sub-processes: § Firstly, a literature survey was conducted to determine the underlying drivers/constructs of employee engagement. Abstract iii § The second comprised surveying the literature dealing specifically with approaches for measuring employee engagement. § Thirdly, the literature was surveyed to identify strategies and models used by organisations for engaging employees. The theoretical employee engagement model served as a basis for the compilation of the survey questionnaire that determined the extent to which human resource practitioners and line managers agree with the theoretical model developed in this study. The questionnaire was administered to a random sample of individuals employed in the automotive cluster in the Nelson Mandela Metropolitan Municipality and the Buffalo City Metropole. The empirical results obtained from the survey indicated that respondents strongly concurred with the theoretical employee engagement model presented in the study. These results were included in the theoretical model, which lead to the development of the integrated organisational employee engagement model. The model comprises of four interrelated categories that all contribute to enhancing employees’ engagement. These categories are organisational leadership, organisational culture, organisational strategies and the manager’s role. From the literature survey and the study it became clear that the role of the manager, had the most significant impact on employee engagement of all the categories. In addition, the integrated organisational employee engagement model can be used by organisations as an applied strategy for the measurement of employee engagement. The main findings from this research are that 60 per cent of organisations that participated in the empirical study had implemented strategies to engage their employees. However, the majority of organisations reporting not having an engagement strategy were among organisations that employed less than 700 employees (smaller organisations). The study also highlighted certain variables that required special attention, especially when implementing employee engagement within the South African context. South African companies as compared to their overseas counterparts, rated organisational engagement variables such as remuneration, benefits and gain sharing lower. A further variable that was identified by the study requiring special attention was, ‘senior management shows a sincere interest in employees’ well-being’. A final point emanating from the study is that the implementation of employee engagement, as a strategy to enhance organisational competitiveness, must be viewed as a continuous process. Organisations should prior, to the implementation of an employee engagement strategy, consider whether they are prepared to share engagement results, take corrective action commensurate with the results and deal with employee expectations that may be incurred. The strategies espoused by the integrated organisational employee engagement model developed in this study, can be used by organisations to increase organisational competitiveness by improving their employees’ level of engagement.
- Full Text:
- Date Issued: 2006
- Authors: Poisat, Paul
- Date: 2006
- Subjects: Employees -- Attitudes , Employee motivation , Personnel management
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9378 , http://hdl.handle.net/10948/466 , Employees -- Attitudes , Employee motivation , Personnel management
- Description: Organisations are continuously searching for ways to increase their competitiveness as a means to survive in the global economy. More recently approaches have focused on the role that people perform in bringing about competitive advantage. Research indicates that engaged employees contribute vastly to the financial bottom-line of the organisation (see section 3.2.2). The research problem in this study was to identify strategies that organisations can use to engage their employees. To achieve this objective a theoretical employee engagement model was presented. The presentation of the theoretical model consisted of the following sub-processes: § Firstly, a literature survey was conducted to determine the underlying drivers/constructs of employee engagement. Abstract iii § The second comprised surveying the literature dealing specifically with approaches for measuring employee engagement. § Thirdly, the literature was surveyed to identify strategies and models used by organisations for engaging employees. The theoretical employee engagement model served as a basis for the compilation of the survey questionnaire that determined the extent to which human resource practitioners and line managers agree with the theoretical model developed in this study. The questionnaire was administered to a random sample of individuals employed in the automotive cluster in the Nelson Mandela Metropolitan Municipality and the Buffalo City Metropole. The empirical results obtained from the survey indicated that respondents strongly concurred with the theoretical employee engagement model presented in the study. These results were included in the theoretical model, which lead to the development of the integrated organisational employee engagement model. The model comprises of four interrelated categories that all contribute to enhancing employees’ engagement. These categories are organisational leadership, organisational culture, organisational strategies and the manager’s role. From the literature survey and the study it became clear that the role of the manager, had the most significant impact on employee engagement of all the categories. In addition, the integrated organisational employee engagement model can be used by organisations as an applied strategy for the measurement of employee engagement. The main findings from this research are that 60 per cent of organisations that participated in the empirical study had implemented strategies to engage their employees. However, the majority of organisations reporting not having an engagement strategy were among organisations that employed less than 700 employees (smaller organisations). The study also highlighted certain variables that required special attention, especially when implementing employee engagement within the South African context. South African companies as compared to their overseas counterparts, rated organisational engagement variables such as remuneration, benefits and gain sharing lower. A further variable that was identified by the study requiring special attention was, ‘senior management shows a sincere interest in employees’ well-being’. A final point emanating from the study is that the implementation of employee engagement, as a strategy to enhance organisational competitiveness, must be viewed as a continuous process. Organisations should prior, to the implementation of an employee engagement strategy, consider whether they are prepared to share engagement results, take corrective action commensurate with the results and deal with employee expectations that may be incurred. The strategies espoused by the integrated organisational employee engagement model developed in this study, can be used by organisations to increase organisational competitiveness by improving their employees’ level of engagement.
- Full Text:
- Date Issued: 2006
A critical analysis of performance management within the manufacturing division at Continental Tyre South Africa
- Authors: Dowling, Jurgen
- Date: 2007
- Subjects: Performance -- Management , Continental Tyre South Africa (Firm)
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8556 , http://hdl.handle.net/10948/497 , Performance -- Management , Continental Tyre South Africa (Firm)
- Description: Many companies have performance management systems that incorporate financial and non-financial measurements. All organisations have financial and non-financial measures. However, many use their non-financial measures for local improvements at their front-line and customer-facing operations. Performance management is a shared process between managers and the individuals and teams they manage. It is based on the agreement of objectives, knowledge, skill and competence requirements and work and development plans. The Balanced Scorecard includes financial measures that reflect the results of actions already taken, complementing the financial measures with operational measures on customer satisfaction, internal processes, and the organisations innovative and improvement activities. The Balanced Scorecard combines both quantitative and qualitative measures, acknowledge the expectations of different stakeholders and relate an assessment of performance to choice of strategy. The objective of this study was to assess current performance management that is applied within the manufacturing division at Continental Tyre South Africa. To achieve this objective, a comprehensive literature study was performed on performance management and The Balanced Scorecard. A questionnaire was designed based on the guidelines in the literature study in order to establish the extent to which Continental Tyre South Africa manages performance. The researcher used the random sampling method of selection and distributed the questionnaire to 120 potential respondents via electronic mail and physically. Seventy seven completed questionnaires were returned and these were processed and analysed using Microsoft Office Excel 2003, iii running on the Windows XP suite of computer packages. The opinions of the various respondents were compared with the guidelines provided in the literature survey in order to identify shortcomings of performance management and the achievement of individual and departmental objectives within the manufacturing division at Continental Tyre South Africa. The following main recommendations were made: Continental Tyre South Africa should continue with the sharing of its strategic objectives with management and staff, and must ensure that these objectives are also shared all the way down to the shop floor; It is imperative that management and staff mutually agree on performance objectives for the individuals; Senior management must measure management and staff on how well they performance manage their direct reports and develop people where performance short-comings exist; It is imperative that management and staff undergo performance management training; Management must ensure that there current performance management system incorporates a method to distinguish between top and poor performers; and, It is advisable that senior management consider a mechanism that rewards top performers.
- Full Text:
- Date Issued: 2007
- Authors: Dowling, Jurgen
- Date: 2007
- Subjects: Performance -- Management , Continental Tyre South Africa (Firm)
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8556 , http://hdl.handle.net/10948/497 , Performance -- Management , Continental Tyre South Africa (Firm)
- Description: Many companies have performance management systems that incorporate financial and non-financial measurements. All organisations have financial and non-financial measures. However, many use their non-financial measures for local improvements at their front-line and customer-facing operations. Performance management is a shared process between managers and the individuals and teams they manage. It is based on the agreement of objectives, knowledge, skill and competence requirements and work and development plans. The Balanced Scorecard includes financial measures that reflect the results of actions already taken, complementing the financial measures with operational measures on customer satisfaction, internal processes, and the organisations innovative and improvement activities. The Balanced Scorecard combines both quantitative and qualitative measures, acknowledge the expectations of different stakeholders and relate an assessment of performance to choice of strategy. The objective of this study was to assess current performance management that is applied within the manufacturing division at Continental Tyre South Africa. To achieve this objective, a comprehensive literature study was performed on performance management and The Balanced Scorecard. A questionnaire was designed based on the guidelines in the literature study in order to establish the extent to which Continental Tyre South Africa manages performance. The researcher used the random sampling method of selection and distributed the questionnaire to 120 potential respondents via electronic mail and physically. Seventy seven completed questionnaires were returned and these were processed and analysed using Microsoft Office Excel 2003, iii running on the Windows XP suite of computer packages. The opinions of the various respondents were compared with the guidelines provided in the literature survey in order to identify shortcomings of performance management and the achievement of individual and departmental objectives within the manufacturing division at Continental Tyre South Africa. The following main recommendations were made: Continental Tyre South Africa should continue with the sharing of its strategic objectives with management and staff, and must ensure that these objectives are also shared all the way down to the shop floor; It is imperative that management and staff mutually agree on performance objectives for the individuals; Senior management must measure management and staff on how well they performance manage their direct reports and develop people where performance short-comings exist; It is imperative that management and staff undergo performance management training; Management must ensure that there current performance management system incorporates a method to distinguish between top and poor performers; and, It is advisable that senior management consider a mechanism that rewards top performers.
- Full Text:
- Date Issued: 2007
A critical analysis of selected clauses in selected Double Tax Agreements (DTAs) with South Africa
- Authors: Ndzimakhwe, Vusumzi Allen
- Date: 2020
- Subjects: Double taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/49986 , vital:41967
- Description: The purpose of this treatise was to analyse selected clauses in selected double taxation agreements with South Africa. An integrative literature review research method was used. The study commenced with an overview of double tax agreements from both an international and South African perspective. This was followed by a critical analysis of the Mutual Agreement Procedures, the Most-Favoured Nation clause and the Non-discrimination obligation. Selected court cases domestic and foreign court cases were used to illustrate the gaps that sometimes exist between revenue authorities’ and taxpayers’ understanding of the clauses being studied. An analysis was then performed of the measures and their appropriateness that South Africa can implement to close the loopholes arising from the selected clauses. This was informed by the action plans suggested by the OECD and the Davis Tax Committee on base erosion and profit shifting. The study then concluded with a synopsis of the key findings of the selected clauses and their recommendations. Finally recommendations were made for areas of further research which might assist in closing the loopholes arising from the words employed within double tax agreements and the intention of the legislature/the executive can be closed.
- Full Text:
- Date Issued: 2020
- Authors: Ndzimakhwe, Vusumzi Allen
- Date: 2020
- Subjects: Double taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/49986 , vital:41967
- Description: The purpose of this treatise was to analyse selected clauses in selected double taxation agreements with South Africa. An integrative literature review research method was used. The study commenced with an overview of double tax agreements from both an international and South African perspective. This was followed by a critical analysis of the Mutual Agreement Procedures, the Most-Favoured Nation clause and the Non-discrimination obligation. Selected court cases domestic and foreign court cases were used to illustrate the gaps that sometimes exist between revenue authorities’ and taxpayers’ understanding of the clauses being studied. An analysis was then performed of the measures and their appropriateness that South Africa can implement to close the loopholes arising from the selected clauses. This was informed by the action plans suggested by the OECD and the Davis Tax Committee on base erosion and profit shifting. The study then concluded with a synopsis of the key findings of the selected clauses and their recommendations. Finally recommendations were made for areas of further research which might assist in closing the loopholes arising from the words employed within double tax agreements and the intention of the legislature/the executive can be closed.
- Full Text:
- Date Issued: 2020
A critical analysis of service quality perceptions of vehicle repair and maintenance retailers
- Authors: Whitlock, Wayne Ronald
- Date: 2010
- Subjects: Customer services -- South Africa -- Evaluation , Motor vehicles -- South Africa -- Maintenance and repairs
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8610 , http://hdl.handle.net/10948/1516 , Customer services -- South Africa -- Evaluation , Motor vehicles -- South Africa -- Maintenance and repairs
- Description: The South African motor industry plays a pivotal role in the economy of South Africa and is a leading indicator in economic change. In general, satisfaction of customer service in the motor industry is steadily improving. However, as research has shown, there is still room for improvement within the industry. Knowing what customers expect is a critical step in delivering good quality service to ensure customer retention in the long-term (Zeithaml, Parasuraman & Berry 1990:62-63). Having a good understanding of the value of forming long-term relationships with customers and their evaluation of the quality of the service provided, cannot be underestimated, as failure to actually ask customers what they think of the service could be detrimental in the long-term. Vehicle manufacturers conduct ongoing research to monitor customer perceptions of the quality of the service provided by their vehicle retailers. The information generated from the research findings can be used by manufacturers to improve levels of service where this appears to be lacking, and deal promptly with any customer complaints. Against this background, how vehicle owners judge the quality of the service provided by a franchised vehicle retailer for a repair and maintenance service, will be crucial to understanding how customers form perceptions of service related firms specifically, and in general, even an entire industry. The primary objective of this study is to assess customer perceptions of service quality with a franchised vehicle retailer following a routine repair and maintenance service. The sample consisted of 3 859 respondents who had their vehicles serviced at a GM South Africa franchised vehicle retailer over a one month period. The empirical results of the study revealed that GM South Africa show general positive results in terms of customer service satisfaction, however, there are some areas where additional attention is required.
- Full Text:
- Date Issued: 2010
- Authors: Whitlock, Wayne Ronald
- Date: 2010
- Subjects: Customer services -- South Africa -- Evaluation , Motor vehicles -- South Africa -- Maintenance and repairs
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8610 , http://hdl.handle.net/10948/1516 , Customer services -- South Africa -- Evaluation , Motor vehicles -- South Africa -- Maintenance and repairs
- Description: The South African motor industry plays a pivotal role in the economy of South Africa and is a leading indicator in economic change. In general, satisfaction of customer service in the motor industry is steadily improving. However, as research has shown, there is still room for improvement within the industry. Knowing what customers expect is a critical step in delivering good quality service to ensure customer retention in the long-term (Zeithaml, Parasuraman & Berry 1990:62-63). Having a good understanding of the value of forming long-term relationships with customers and their evaluation of the quality of the service provided, cannot be underestimated, as failure to actually ask customers what they think of the service could be detrimental in the long-term. Vehicle manufacturers conduct ongoing research to monitor customer perceptions of the quality of the service provided by their vehicle retailers. The information generated from the research findings can be used by manufacturers to improve levels of service where this appears to be lacking, and deal promptly with any customer complaints. Against this background, how vehicle owners judge the quality of the service provided by a franchised vehicle retailer for a repair and maintenance service, will be crucial to understanding how customers form perceptions of service related firms specifically, and in general, even an entire industry. The primary objective of this study is to assess customer perceptions of service quality with a franchised vehicle retailer following a routine repair and maintenance service. The sample consisted of 3 859 respondents who had their vehicles serviced at a GM South Africa franchised vehicle retailer over a one month period. The empirical results of the study revealed that GM South Africa show general positive results in terms of customer service satisfaction, however, there are some areas where additional attention is required.
- Full Text:
- Date Issued: 2010
A critical analysis of South Africa's general anti avoidance provisions in income tax legislation
- Authors: Haffejee, Yaasir
- Date: 2009
- Subjects: Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8956 , http://hdl.handle.net/10948/1243 , Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Description: This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an arrangement to be reviewed in isolation. Secondly, the courts have historically held that the purpose test, when determining the taxpayer‘s purpose, was subjective. The wording of the new GAAR indicates that this test is now objective. Thirdly, the courts have historically viewed the abnormality of an arrangement based of the surrounding circumstances. The wording of the new GAAR requires an objective view of the arrangement. An analysis of the secondary provisions contained in sections 80I, 80B and 80J of the new GAAR was performed in the third chapter. With regards to section 80B, it was submitted that the Commissioner should issue an Interpretation Note detailing all the methods ―he deems appropriate.
- Full Text:
- Date Issued: 2009
- Authors: Haffejee, Yaasir
- Date: 2009
- Subjects: Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8956 , http://hdl.handle.net/10948/1243 , Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Description: This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an arrangement to be reviewed in isolation. Secondly, the courts have historically held that the purpose test, when determining the taxpayer‘s purpose, was subjective. The wording of the new GAAR indicates that this test is now objective. Thirdly, the courts have historically viewed the abnormality of an arrangement based of the surrounding circumstances. The wording of the new GAAR requires an objective view of the arrangement. An analysis of the secondary provisions contained in sections 80I, 80B and 80J of the new GAAR was performed in the third chapter. With regards to section 80B, it was submitted that the Commissioner should issue an Interpretation Note detailing all the methods ―he deems appropriate.
- Full Text:
- Date Issued: 2009
A critical analysis of the administrative issues related to the Health Promotion Levy in South Africa
- Authors: Herbst, Tamryn
- Date: 2020
- Subjects: Health promotion -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/48158 , vital:40515
- Description: The purpose of the treatise was to examine the administrative issues that have arisen related to the implementation of the Health Promotion Levy (HPL) in South Africa, and to identify solutions to these issues. The study commenced with a review of what the HPL is and how it is levied. This was followed by a comparative analysis of issues that have been experienced by four countries, as well as any potential issues that have been identified by the four countries. The HPL is often referred to as sugar tax in many jurisdictions, and was referred to as HPL for the purposes of this treatise. A review was then performed of the solutions that were implemented by these countries in responding to the administrative issues that were identified, as well as guidelines issued by the World Health Organisation for the implementation of this levy. The likelihood of these issues arising in South Africa’s implementation of the Health Promotion Levy was examined based on these comparisons. It was found that the issues experienced by other countries in the implementation of the HPL have been experienced in South Africa, or may be relevant in a South African context. Following this, the solutions implemented by other countries and recommended by the World Health Organisation were analysed to determine if these solutions are practical in a South African context. Many of the solutions implemented by the countries analysed, are relevant in a South African context and have, in fact, already been implemented in South Africa The conclusion reached was that South Africa has been successful in administering the implementation of the HPL and that the administrative costs of the implementation and administration of the HPL are outweighed by the benefits of the health awareness raised by the implementation of the HPL.
- Full Text:
- Date Issued: 2020
- Authors: Herbst, Tamryn
- Date: 2020
- Subjects: Health promotion -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/48158 , vital:40515
- Description: The purpose of the treatise was to examine the administrative issues that have arisen related to the implementation of the Health Promotion Levy (HPL) in South Africa, and to identify solutions to these issues. The study commenced with a review of what the HPL is and how it is levied. This was followed by a comparative analysis of issues that have been experienced by four countries, as well as any potential issues that have been identified by the four countries. The HPL is often referred to as sugar tax in many jurisdictions, and was referred to as HPL for the purposes of this treatise. A review was then performed of the solutions that were implemented by these countries in responding to the administrative issues that were identified, as well as guidelines issued by the World Health Organisation for the implementation of this levy. The likelihood of these issues arising in South Africa’s implementation of the Health Promotion Levy was examined based on these comparisons. It was found that the issues experienced by other countries in the implementation of the HPL have been experienced in South Africa, or may be relevant in a South African context. Following this, the solutions implemented by other countries and recommended by the World Health Organisation were analysed to determine if these solutions are practical in a South African context. Many of the solutions implemented by the countries analysed, are relevant in a South African context and have, in fact, already been implemented in South Africa The conclusion reached was that South Africa has been successful in administering the implementation of the HPL and that the administrative costs of the implementation and administration of the HPL are outweighed by the benefits of the health awareness raised by the implementation of the HPL.
- Full Text:
- Date Issued: 2020
A critical analysis of the contribution of a poverty alleviatioon programme for youth development
- Authors: Sinukela, Patuxolo Otto
- Date: 2011
- Subjects: Youth in development -- South Africa -- Eastern Cape , Economic assistance, Domestic , Economic development projects , Youth -- Services for , Poverty -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9099 , http://hdl.handle.net/10948/d1012081 , Youth in development -- South Africa -- Eastern Cape , Economic assistance, Domestic , Economic development projects , Youth -- Services for , Poverty -- South Africa -- Eastern Cape
- Description: Black youth in South Africa has for decades, been marginalized in development programmes and many young blacks are experiencing poverty. With the advent of the new South Africa in 1994, the government initiated poverty alleviation projects for youth development. These projects offered black youth an opportunity to participate in their own development. The current study aimed at critically analyzing the contribution of a „Poverty Alleviation‟ programme for youth development. The study was conducted at Cala in the Sakhisizwe local municipality in the Chris Hani District of the Eastern Cape. The study utilized qualitative and quantitative research methods and took the form of exploratory research. The study revealed factors that appear to contribute to the ineffectiveness of youth development projects. The identified factors include the lack of participation of project members, lack of a sense of ownership and commitment, insufficient skills and non-use of policy and guiding documents by project members during the implementation stage. Stakeholder participation and sharing of expertise was identified as another important factor in determining the contribution of poverty alleviation projects to youth development. Lastly, the study shows that monitoring and evaluation of the project functions are necessary to ensure that a project like this achieves the desired outcome. A key recommendation made is that project members must be involved and participate fully in all project phases to enhance a sense of ownership and commitment to fellow project members.
- Full Text:
- Date Issued: 2011
- Authors: Sinukela, Patuxolo Otto
- Date: 2011
- Subjects: Youth in development -- South Africa -- Eastern Cape , Economic assistance, Domestic , Economic development projects , Youth -- Services for , Poverty -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9099 , http://hdl.handle.net/10948/d1012081 , Youth in development -- South Africa -- Eastern Cape , Economic assistance, Domestic , Economic development projects , Youth -- Services for , Poverty -- South Africa -- Eastern Cape
- Description: Black youth in South Africa has for decades, been marginalized in development programmes and many young blacks are experiencing poverty. With the advent of the new South Africa in 1994, the government initiated poverty alleviation projects for youth development. These projects offered black youth an opportunity to participate in their own development. The current study aimed at critically analyzing the contribution of a „Poverty Alleviation‟ programme for youth development. The study was conducted at Cala in the Sakhisizwe local municipality in the Chris Hani District of the Eastern Cape. The study utilized qualitative and quantitative research methods and took the form of exploratory research. The study revealed factors that appear to contribute to the ineffectiveness of youth development projects. The identified factors include the lack of participation of project members, lack of a sense of ownership and commitment, insufficient skills and non-use of policy and guiding documents by project members during the implementation stage. Stakeholder participation and sharing of expertise was identified as another important factor in determining the contribution of poverty alleviation projects to youth development. Lastly, the study shows that monitoring and evaluation of the project functions are necessary to ensure that a project like this achieves the desired outcome. A key recommendation made is that project members must be involved and participate fully in all project phases to enhance a sense of ownership and commitment to fellow project members.
- Full Text:
- Date Issued: 2011
A critical analysis of the definition of gross income
- Authors: Beck, Tracy Geraldine
- Date: 2008
- Subjects: Income tax -- Law and legislation -- South Africa -- Interpretation and construction , Capital gains tax -- South Africa , Income tax -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8977 , http://hdl.handle.net/10948/805 , Income tax -- Law and legislation -- South Africa -- Interpretation and construction , Capital gains tax -- South Africa , Income tax -- South Africa
- Description: Income tax is levied upon a taxpayer’s taxable income. Various steps are taken in order to arrive at the taxpayer’s taxable income. The starting point when calculating taxable income is determining the taxpayer’s ‘gross income’. ‘Gross income’ is defined in terms of section 1 of the Act. Various terms within the gross income definition are not clearly defined, except in the case of a ‘resident’. Even in the case of the definition of a ‘resident’, the aspect of ‘ordinarily resident’ is not defined and nor is the ‘place of effective management’. The following components fall within the definition of ‘gross income’: • The total amount in cash or otherwise; • received by or accrued to, or in favour of, a person; • from anywhere, in the case of a person who is a resident; • from a South African source (or deemed source), in the case of a non-resident; • other than receipts or accruals of a capital nature. The ‘total amount’ in ‘cash or otherwise’ is the first step when determining the taxable income of a taxpayer for a particular year of assessment. Gross income only arises if an amount is received or has accrued; this amount need not be in the form of money but must have a money value. The next component, ‘received by or accrued to’, is related to time and implies that a taxpayer should include amounts that have been ‘received by’, as well as amounts that have ‘accrued to’ him during the year of assessment. ‘Resident’ and ‘non-resident’ unlike the other components, are defined in terms of section 1 of the Income Tax Act. There are two rules used to determine whether natural persons are residents, these are: • To determine whether natural persons are ‘ordinarily resident’; or • where the natural person is not an ‘ordinarily resident’, the ‘physical presence test’ will be applied. ‘Source’ means origin and not place; it is therefore the ‘originating cause of the receipt of the money’. There is no single definition for the word ‘source’ as circumstances may differ in various cases. The facts of each case must be analysed in order to determine the actual source of income for that particular case. The last component of the definition of ‘gross income’ is the exclusion of ‘receipts and accruals of a capital nature’. The Act does not define the meaning of ‘capital nature’ but does indicate that receipts or accruals of a capital nature are, with certain exceptions, not included in ‘gross income’. Receipts or accruals that are not of a capital nature is known as ‘revenue’ and subjected to tax. This study is primarily aimed at an examination of court cases related to the various components falling within the definition of ‘gross income’.
- Full Text:
- Date Issued: 2008
- Authors: Beck, Tracy Geraldine
- Date: 2008
- Subjects: Income tax -- Law and legislation -- South Africa -- Interpretation and construction , Capital gains tax -- South Africa , Income tax -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8977 , http://hdl.handle.net/10948/805 , Income tax -- Law and legislation -- South Africa -- Interpretation and construction , Capital gains tax -- South Africa , Income tax -- South Africa
- Description: Income tax is levied upon a taxpayer’s taxable income. Various steps are taken in order to arrive at the taxpayer’s taxable income. The starting point when calculating taxable income is determining the taxpayer’s ‘gross income’. ‘Gross income’ is defined in terms of section 1 of the Act. Various terms within the gross income definition are not clearly defined, except in the case of a ‘resident’. Even in the case of the definition of a ‘resident’, the aspect of ‘ordinarily resident’ is not defined and nor is the ‘place of effective management’. The following components fall within the definition of ‘gross income’: • The total amount in cash or otherwise; • received by or accrued to, or in favour of, a person; • from anywhere, in the case of a person who is a resident; • from a South African source (or deemed source), in the case of a non-resident; • other than receipts or accruals of a capital nature. The ‘total amount’ in ‘cash or otherwise’ is the first step when determining the taxable income of a taxpayer for a particular year of assessment. Gross income only arises if an amount is received or has accrued; this amount need not be in the form of money but must have a money value. The next component, ‘received by or accrued to’, is related to time and implies that a taxpayer should include amounts that have been ‘received by’, as well as amounts that have ‘accrued to’ him during the year of assessment. ‘Resident’ and ‘non-resident’ unlike the other components, are defined in terms of section 1 of the Income Tax Act. There are two rules used to determine whether natural persons are residents, these are: • To determine whether natural persons are ‘ordinarily resident’; or • where the natural person is not an ‘ordinarily resident’, the ‘physical presence test’ will be applied. ‘Source’ means origin and not place; it is therefore the ‘originating cause of the receipt of the money’. There is no single definition for the word ‘source’ as circumstances may differ in various cases. The facts of each case must be analysed in order to determine the actual source of income for that particular case. The last component of the definition of ‘gross income’ is the exclusion of ‘receipts and accruals of a capital nature’. The Act does not define the meaning of ‘capital nature’ but does indicate that receipts or accruals of a capital nature are, with certain exceptions, not included in ‘gross income’. Receipts or accruals that are not of a capital nature is known as ‘revenue’ and subjected to tax. This study is primarily aimed at an examination of court cases related to the various components falling within the definition of ‘gross income’.
- Full Text:
- Date Issued: 2008
A critical analysis of the distintion between mining and manufacturing for South African income tax purposes
- Authors: Cloete, Loriaan
- Date: 2010
- Subjects: Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8948 , http://hdl.handle.net/10948/1344 , Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Description: "Mining operations" and "mining" are defined in s 1 of the Income Tax Act (ITA). A concept that is of great significance to this definition is the matter of when a mineral is won and the related question of when does the mining process end and the process of manufacture commences. Case law has not established a definitive point that can be used by the mining taxpayer to determine where the mining process ends for income tax purposes. The Supreme Court of Appeal was presented with the perfect opportunity in the Foskor1 case to clearly define the boundaries between these processes. Unfortunately, the court did not seize this opportunity to provide legal certainty. The significance of the distinction lies in the fact that a mining taxpayer is allowed to claim accelerated capital allowances. The objective of these allowances is to provide tax relief to the mining taxpayer taking the immense risk of investing billions of rands in capital expenditure. The capital expenditure incurred will also result in direct foreign investment. This in turn will result in economic growth and job creation. Currently, there is no legal certainty as to which processes will qualify as mining operations for income tax purposes. This may result in mining taxpayers being hesitant to incur capital expenditure as the risk relating to a project would have increased. The accelerated capital allowances may therefore not serve their intended purpose. The gross domestic product (GDP) contribution from gold mining has been decreasing in the last number of years, but this decrease has to a large extent been offset by an increase in the downstream or beneficiated minerals industry. This industry has also been identified by Government as a growth sector. The downstream or beneficiated mineral industry may not be catered for in the current definition of "mining operations" and "mining" and may therefore not qualify for beneficial tax allowances. It is therefore proposed that the term "won" as used in the definition of "mining operations" and "mining" should be defined in s 1 of the ITA as follows: A mineral is "won" when all the requisite and necessary processes, including, amongst other things, refinement, beneficiation, smelting, separation, have been undertaken to the mineral to render it saleable in an open and general market. This extension will provide legal certainty to a mining taxpayer and will ensure that South Africa obtains direct foreign investment and maximum value for its minerals. This will contribute to economic growth for South Africa's developing economy and result in job creation.
- Full Text:
- Date Issued: 2010
- Authors: Cloete, Loriaan
- Date: 2010
- Subjects: Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8948 , http://hdl.handle.net/10948/1344 , Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Description: "Mining operations" and "mining" are defined in s 1 of the Income Tax Act (ITA). A concept that is of great significance to this definition is the matter of when a mineral is won and the related question of when does the mining process end and the process of manufacture commences. Case law has not established a definitive point that can be used by the mining taxpayer to determine where the mining process ends for income tax purposes. The Supreme Court of Appeal was presented with the perfect opportunity in the Foskor1 case to clearly define the boundaries between these processes. Unfortunately, the court did not seize this opportunity to provide legal certainty. The significance of the distinction lies in the fact that a mining taxpayer is allowed to claim accelerated capital allowances. The objective of these allowances is to provide tax relief to the mining taxpayer taking the immense risk of investing billions of rands in capital expenditure. The capital expenditure incurred will also result in direct foreign investment. This in turn will result in economic growth and job creation. Currently, there is no legal certainty as to which processes will qualify as mining operations for income tax purposes. This may result in mining taxpayers being hesitant to incur capital expenditure as the risk relating to a project would have increased. The accelerated capital allowances may therefore not serve their intended purpose. The gross domestic product (GDP) contribution from gold mining has been decreasing in the last number of years, but this decrease has to a large extent been offset by an increase in the downstream or beneficiated minerals industry. This industry has also been identified by Government as a growth sector. The downstream or beneficiated mineral industry may not be catered for in the current definition of "mining operations" and "mining" and may therefore not qualify for beneficial tax allowances. It is therefore proposed that the term "won" as used in the definition of "mining operations" and "mining" should be defined in s 1 of the ITA as follows: A mineral is "won" when all the requisite and necessary processes, including, amongst other things, refinement, beneficiation, smelting, separation, have been undertaken to the mineral to render it saleable in an open and general market. This extension will provide legal certainty to a mining taxpayer and will ensure that South Africa obtains direct foreign investment and maximum value for its minerals. This will contribute to economic growth for South Africa's developing economy and result in job creation.
- Full Text:
- Date Issued: 2010
A critical analysis of the income tax implication of income from illegal activities in South Africa
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
A critical analysis of the income tax implications of persons ceasing to be a resident of South Africa
- Authors: Loyson, Richard Michael
- Date: 2010
- Subjects: Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8957 , http://hdl.handle.net/10948/1180 , Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Description: Over the last 10 years the South African fiscus has introduced numerous changes to the Income Tax Act (ITA) which affect the income tax implications of persons ceasing to be a resident of South Africa. The two main changes were: - The introduction of a world-wide basis of taxation for residents - The introduction of capital gains tax (CGT) as part of the ITA The aim of this treatise was to identify the income tax implications of persons ceasing to be a resident of South Africa. Resulting from this research, several issues in the ITA have been identified, and the two major ones are summarised below. Firstly, upon the emigration of the taxpayer, there is a deemed disposal of a taxpayer’s assets in terms of paragraph 12 of the Eighth Schedule. It is submitted that the resulting exit tax may be unconstitutional for individuals. It is recommended that South Africa should adopt the deferral method within its domestic legislation for individuals who are emigrating. The deferral method postpones the liability until the disposal of the asset. Secondly, on the subsequent disposal of assets by former residents where there was no exit charge in terms of the exemption under paragraph 12(2)(a)(i) of the Eighth Schedule. Depending on the specific double tax agreement (DTA) that has been entered into with the foreign country, taxpayers have been given vii the opportunity to minimise or eliminate the tax liability with regard to certain assets. This should be of concern from the point of view of the South African government. Further issues noted in this treatise were the following: - It is submitted that the term ‘place of effective management’ has been incorrectly interpreted by SARS in Interpretation Note 6. - It is further submitted that the interpretation by SARS of paragraph 2(2) of the Eighth Schedule is technically incorrect. The above issues that have been identified present opportunities to emigrants to take advantage of the current tax legislation. It is further recommended that taxpayers who are emigrating need to consider the South African domestic tax law implications, respective DTA’s, as well as the domestic tax laws of the other jurisdiction, not only on the date of emigration but also on the subsequent disposal of the respective assets.
- Full Text:
- Date Issued: 2010
- Authors: Loyson, Richard Michael
- Date: 2010
- Subjects: Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8957 , http://hdl.handle.net/10948/1180 , Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Description: Over the last 10 years the South African fiscus has introduced numerous changes to the Income Tax Act (ITA) which affect the income tax implications of persons ceasing to be a resident of South Africa. The two main changes were: - The introduction of a world-wide basis of taxation for residents - The introduction of capital gains tax (CGT) as part of the ITA The aim of this treatise was to identify the income tax implications of persons ceasing to be a resident of South Africa. Resulting from this research, several issues in the ITA have been identified, and the two major ones are summarised below. Firstly, upon the emigration of the taxpayer, there is a deemed disposal of a taxpayer’s assets in terms of paragraph 12 of the Eighth Schedule. It is submitted that the resulting exit tax may be unconstitutional for individuals. It is recommended that South Africa should adopt the deferral method within its domestic legislation for individuals who are emigrating. The deferral method postpones the liability until the disposal of the asset. Secondly, on the subsequent disposal of assets by former residents where there was no exit charge in terms of the exemption under paragraph 12(2)(a)(i) of the Eighth Schedule. Depending on the specific double tax agreement (DTA) that has been entered into with the foreign country, taxpayers have been given vii the opportunity to minimise or eliminate the tax liability with regard to certain assets. This should be of concern from the point of view of the South African government. Further issues noted in this treatise were the following: - It is submitted that the term ‘place of effective management’ has been incorrectly interpreted by SARS in Interpretation Note 6. - It is further submitted that the interpretation by SARS of paragraph 2(2) of the Eighth Schedule is technically incorrect. The above issues that have been identified present opportunities to emigrants to take advantage of the current tax legislation. It is further recommended that taxpayers who are emigrating need to consider the South African domestic tax law implications, respective DTA’s, as well as the domestic tax laws of the other jurisdiction, not only on the date of emigration but also on the subsequent disposal of the respective assets.
- Full Text:
- Date Issued: 2010
A critical analysis of the influence of the performance management system used in the financial department at General Motors South Africa
- Authors: Beckett, Yasmien
- Date: 2005
- Subjects: Performance -- Management , Employees, Rating of , Organizational effectiveness , Finance departments , General Motors (South Africa)
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:10925 , http://hdl.handle.net/10948/155 , Performance -- Management , Employees, Rating of , Organizational effectiveness , Finance departments , General Motors (South Africa)
- Description: Recently, organisations have been faced with challenges like never before. Increasing competition from businesses across the world has meant that businesses must be more careful about the choice of strategies to remain competitive. This situation has placed more focus on organizational effectiveness in that systems and processes be applied in the right way to the right things to achieve results. All of the organisational processes must continue to be aligned to achieve the overall results desired by the organisation for it to survive and thrive. Performance management is an ongoing process that should reflect the current and emerging business challenges, as well as the company’s values about performance and careers. As the business and workforce change, the performance management process should be modified to ensure that the process and tools remain congruent with organisational values and priorities. The objective of this study was to identify the influence of the current performance management system, in the Finance department at General Motors South Africa, as a facilitation tool in aiding or assisting management in achieving individual and departmental goals. To achieve this objective a comprehensive literature study was performed to determine the views on performance, and on performance management systems. A questionnaire was designed based on the guidelines in the literature study, in order to establish the extent to which the organisation manages performance. The researcher used the random sampling method of selection and distributed the questionnaire to eighty one potential respondents via mail and electronic e-mail. Forty one completed questionnaires were returned and these were processed and -iiianalysed using Microsoft Office Excel 2003, running on the Windows XP suite of computer packages. The respondent’s opinion obtained from the questionnaires were compared with the guidelines provided by the literature study in order to identify shortcomings of the influence that the performance management system has on the achievement of individual and departmental goals at the selected organisation. It can be concluded from the respondent’s opinions that the greatest shortcomings of the current performance management system are the link between performance and reward, and commitment to the process in its totality. The other areas of concern are the lack of training and development, and the necessary resources required to achieve objectives. The study also indicates there is no overwhelming agreement that feedback, both positive and negative, takes place as the literature suggests. The following were the main recommendations and conclusions made: • Firstly, it is imperative that management undergoes training in the feedback and review process which is a critical element in the performance management cycle. • Secondly, to realise the benefit of increased employee effectiveness, management should undergo training to become more effective career coaches to promote a climate of continuous learning and professional growth. • Thirdly, the reward system should be reviewed, if management is committed to using pay as an incentive for desired levels and directions of performance. • Fourthly, management can set an example and build commitment for effective performance management and be leaders at all levels.
- Full Text:
- Date Issued: 2005
- Authors: Beckett, Yasmien
- Date: 2005
- Subjects: Performance -- Management , Employees, Rating of , Organizational effectiveness , Finance departments , General Motors (South Africa)
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:10925 , http://hdl.handle.net/10948/155 , Performance -- Management , Employees, Rating of , Organizational effectiveness , Finance departments , General Motors (South Africa)
- Description: Recently, organisations have been faced with challenges like never before. Increasing competition from businesses across the world has meant that businesses must be more careful about the choice of strategies to remain competitive. This situation has placed more focus on organizational effectiveness in that systems and processes be applied in the right way to the right things to achieve results. All of the organisational processes must continue to be aligned to achieve the overall results desired by the organisation for it to survive and thrive. Performance management is an ongoing process that should reflect the current and emerging business challenges, as well as the company’s values about performance and careers. As the business and workforce change, the performance management process should be modified to ensure that the process and tools remain congruent with organisational values and priorities. The objective of this study was to identify the influence of the current performance management system, in the Finance department at General Motors South Africa, as a facilitation tool in aiding or assisting management in achieving individual and departmental goals. To achieve this objective a comprehensive literature study was performed to determine the views on performance, and on performance management systems. A questionnaire was designed based on the guidelines in the literature study, in order to establish the extent to which the organisation manages performance. The researcher used the random sampling method of selection and distributed the questionnaire to eighty one potential respondents via mail and electronic e-mail. Forty one completed questionnaires were returned and these were processed and -iiianalysed using Microsoft Office Excel 2003, running on the Windows XP suite of computer packages. The respondent’s opinion obtained from the questionnaires were compared with the guidelines provided by the literature study in order to identify shortcomings of the influence that the performance management system has on the achievement of individual and departmental goals at the selected organisation. It can be concluded from the respondent’s opinions that the greatest shortcomings of the current performance management system are the link between performance and reward, and commitment to the process in its totality. The other areas of concern are the lack of training and development, and the necessary resources required to achieve objectives. The study also indicates there is no overwhelming agreement that feedback, both positive and negative, takes place as the literature suggests. The following were the main recommendations and conclusions made: • Firstly, it is imperative that management undergoes training in the feedback and review process which is a critical element in the performance management cycle. • Secondly, to realise the benefit of increased employee effectiveness, management should undergo training to become more effective career coaches to promote a climate of continuous learning and professional growth. • Thirdly, the reward system should be reviewed, if management is committed to using pay as an incentive for desired levels and directions of performance. • Fourthly, management can set an example and build commitment for effective performance management and be leaders at all levels.
- Full Text:
- Date Issued: 2005
A critical analysis of the information technology infrastructure outsource deal between Trans Hex Operations and Commsco
- Authors: Makka, Ferrandi W
- Date: 2005
- Subjects: Contracting out -- Management , Information technology -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8545 , http://hdl.handle.net/10948/1595 , Contracting out -- Management , Information technology -- South Africa
- Description: The outsourcing market for information technology services has been transformed over the last few years. Outsourcing, once inspired primarily by cost reductions, now forms part of overall company strategies in order to improve focus. Intent: The purpose of this research project is to conduct a critical analysis of the outsourcing of information technology infrastructure. In particular, this paper will focus on the process followed and on adherence to good corporate governance and business ethics. This dissertation addresses (i) the strategic reasons for outsourcing, (ii) reasons for not outsourcing, (iii) the different types of models available, (iv) the outsourcing process to follow, and (v) the risks associated with outsourcing. These five aspects were all empirically tested in Trans Hex. Findings: The main findings were that (i) no recognized formal process had been followed; (ii) the risk profile of the outsourcing company changed and (iii) a post-outsourcing review is required to determine whether the process is working as planned and to identify opportunities for improvement. Conclusion: A new approach is needed to improve the viability and success of outsourcing information technology infrastructure. Based on the present findings it is argued that a holistic approach to information technology infrastructure outsourcing should be adopted which combines several outsourcing processes into a company-specific outsourcing process framework.
- Full Text:
- Date Issued: 2005
- Authors: Makka, Ferrandi W
- Date: 2005
- Subjects: Contracting out -- Management , Information technology -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8545 , http://hdl.handle.net/10948/1595 , Contracting out -- Management , Information technology -- South Africa
- Description: The outsourcing market for information technology services has been transformed over the last few years. Outsourcing, once inspired primarily by cost reductions, now forms part of overall company strategies in order to improve focus. Intent: The purpose of this research project is to conduct a critical analysis of the outsourcing of information technology infrastructure. In particular, this paper will focus on the process followed and on adherence to good corporate governance and business ethics. This dissertation addresses (i) the strategic reasons for outsourcing, (ii) reasons for not outsourcing, (iii) the different types of models available, (iv) the outsourcing process to follow, and (v) the risks associated with outsourcing. These five aspects were all empirically tested in Trans Hex. Findings: The main findings were that (i) no recognized formal process had been followed; (ii) the risk profile of the outsourcing company changed and (iii) a post-outsourcing review is required to determine whether the process is working as planned and to identify opportunities for improvement. Conclusion: A new approach is needed to improve the viability and success of outsourcing information technology infrastructure. Based on the present findings it is argued that a holistic approach to information technology infrastructure outsourcing should be adopted which combines several outsourcing processes into a company-specific outsourcing process framework.
- Full Text:
- Date Issued: 2005
A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation
- Authors: Zulu, Nkosinathi
- Date: 2018
- Subjects: Income tax -- Law and legislation -- South Africa , Income tax -- South Africa Tax planning -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/35885 , vital:33856
- Description: The tax implications of contributions towards maintenance are not always clear to a typical taxpayer. The duty of support is often the driving force behind the contributions made. Donations, payments made by ‘Blessors’, and child maintenance are fundamental objects of attention in this study, although all maintenance payments are considered from a tax perspective with reference to the Income Tax Act No 58 of 1962. The main aim of the study was to illustrate and analyse the interaction of the rules governing the taxation of maintenance payments. Tax abuse was assessed in relation to the anti-avoidance provisions in effect in the legislation. The results were benchmarked against data relating to Australia. In the social context, a fundamental difference in the systems was observed, and the Australian provision may be considered for possible adoption in South Africa. In the context of tax per se, the study found that the operation of the attribution rules in the provisions in South African tax law pertaining to the taxation of child maintenance renders the provisions adequate.
- Full Text:
- Date Issued: 2018
- Authors: Zulu, Nkosinathi
- Date: 2018
- Subjects: Income tax -- Law and legislation -- South Africa , Income tax -- South Africa Tax planning -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/35885 , vital:33856
- Description: The tax implications of contributions towards maintenance are not always clear to a typical taxpayer. The duty of support is often the driving force behind the contributions made. Donations, payments made by ‘Blessors’, and child maintenance are fundamental objects of attention in this study, although all maintenance payments are considered from a tax perspective with reference to the Income Tax Act No 58 of 1962. The main aim of the study was to illustrate and analyse the interaction of the rules governing the taxation of maintenance payments. Tax abuse was assessed in relation to the anti-avoidance provisions in effect in the legislation. The results were benchmarked against data relating to Australia. In the social context, a fundamental difference in the systems was observed, and the Australian provision may be considered for possible adoption in South Africa. In the context of tax per se, the study found that the operation of the attribution rules in the provisions in South African tax law pertaining to the taxation of child maintenance renders the provisions adequate.
- Full Text:
- Date Issued: 2018