Long term growth and sustainability of cooperatives has become the focus of many countries worldwide. Cooperatives have been seen as the platform for uplifting disadvantaged communities while improving standards of the poor in countries such as Canada, Kenya, Ghana and Nigeria (Department of Trade and Industry, 2012). In South Africa, cooperatives are seen as playing a role in poverty eradication, equal distribution of wealth, employment creation, food security and as a contributor to the economic activity. The South African government have implemented policies aimed at improving the performance and sustainability of agriculture cooperatives in South Africa. Despite all the efforts cooperatives still face sustainability challenges. Therefore the purpose of this research was to investigate the sustainability challenges that prevent the permanent establishment of cooperatives and to understand the dynamics and nature of failure associated with agricultural cooperatives .A case study methodology was used to examine a single case in-depth and to understand the factors affecting agricultural cooperatives. The main challenges identified in the study include; poor communication, limited access to markets, access to finance, a lack of good governance and a lack of managerial skills. The study recommended capacity building as the first point of reference in order to deal with challenges such as communication, access to markets and a lack of managerial skills. A lack of good governance is regarded as an attitude problem which requires setting ethical standards and rules accompanied by a penalty to the member if they are found to be breaking the rules. Access to finances is regarded as a skills and competence phenomenon which requires people to develop planning and financial literacy skills, which will enable them to formulate business plans and use them as a control tool for managing the cooperative. The business plan is also regarded as an asset or security document which acts as a proof that the cooperative is well planned, organised and sustainable. The research concludes with suggesting areas for future study to investigate the impact of informal education practices on skills development in the success of cooperatives.

The purpose of this study is to investigate the role played by agricultural cooperatives in developing the rural areas of the Eastern Cape Province. It also looks at the contributions by Government in promoting the establishment and the success of these cooperatives. The focus area was Cannon Farm in the Chris Hani District Municipality, where most of the people live below the poverty line, but have started agricultural cooperatives with the aim of eradicating poverty and developing their communities. The data for this research was gathered through group discussions and face-to-face interviews which were guided by a questionnaire. A document analysis was also conducted to fulfill all the research objectives. It has been found that agricultural cooperatives, as compared to any other type of cooperatives, are a major tool to eradicate poverty and bring economic development to rural communities. This is made possible not only by the full commitment and determination of cooperative members, but also by government which has also committed itself to providing a supportive legal environment for cooperatives (Cooperative Act No. 14 of 2005). The findings also show that, due to the challenges they are currently facing, agricultural cooperatives in the Eastern Cape Province have not yet reached their full potential. Therefore, it has been recommended that, such challenges need to be urgently addressed. As the United Nations (2001) highlights, agricultural cooperatives present themselves as an important element that can contribute to the realization of the Millennium Development Goals by 2015.

Thesis (MBA.) -- University of Limpopo, 2018 / Agricultural co-operatives have an extremely high failure rate in South Africa. This has created a loss of co-operative financing support from development institutions in the country. Co-operatives are one of the driving tools to job creation and economic growth in rural communities, it is thus unfortunate and alarming if these co-operatives are failing to drive such developmental change in society. It is thus imperative to investigate the factors that led to the collapse and failure of these co-operatives. This study was conducted in the Sekhukhune district of the Limpopo province. The aim of the study was to investigate the factors that led to the collapse and failure of agricultural co-operatives within the area. Twenty eight participants participated in the study. Within the 28, co-operative members, co-operative executives and mentors were provided with questionnaires which were used to asses the factors that may have led to the collapse and failure of the co-operatives, a quantitative research approach was used to collect and analyse data. One of the major findings was that conflicts are a major source of collapse of co-operatives. A number of other factors were derived from the findings, such findings are stipulated in full within the research document

No description available.

M.S.

no abstract provided by author / Master of Science

no abstract provided by author / Master of Science

盧暉臨. / 論文(哲學博士)--香港中文大學, 2004. / 參考文獻 (p. 143). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Mode of access: World Wide Web. / Abstracts also in English. / Lu Huilin. / Lun wen (Zhe xue bo shi)--Xianggang Zhong wen da xue, 2004. / Can kao wen xian (p. 143).

Submitted in fulfillment of the requirements for the degree of Doctor of Philosophy in Management Sciences: Public Management, specialising in Peacebuilding, Durban University of Technology, Durban, South Africa, 2016. / Post-conflict countries have a range of needs of interventions in the reconstruction efforts. These efforts require immediate, medium and long term interventions. DDR process require the immediate restoration of security which requires demobilization in the both the regular army and armed groups. Demobilized combatants need to be economically and socially re-integrated in their local communities. Therefore governments through demobilization commissions or programmes ensure that ex-combatant is re-integrated as matter of governments’ responsibility. In the specific case of this research, former members of armed groups from DRC and former RDF soldiers all members of an Agricultural cooperative based in Jabana (Kigali City) have been participants to this research which is by nature an action research project aiming most importantly on participation outputs oriented to learning. Before this project, economic, political, social and psychological dimensions among the ex-combatants were frustrating. However, after this project, the following were discovered: Economically, the approaches that have been used allowed ex-combatants to learn basic and necessary skills of creative entrepreneurship while working in corporate setting. Socially, this research discovered that the nature of research requires working in group settings in addition to personal and collective participation toward the attainment of the project’s objectives. Working in group settings is the social cohesion that originates from sharing common goals, interests, successes and failures if any. In addition, group members became best friends among themselves and relied on each other in time of need. At psychological level, ex-combatants have gained self-confidence, self-trust, and removal of past negative clichés that they used to hold against each other. Finally, in the implementation of this research, aspects of peace-building, together with unity and reconciliation and peace-building in its broad term has been witnessed from its outset to the concluding phase of the research. Recommendations were devised; some are formulated towards ex-combatants at individual level and others for RDRP. / D

Thesis (MComm.)--Stellenbosch University, 1995. / Many co-operative societies make use of a system of pooling the produce delivered to it by its members. The delivered produce is thrown into one common stock and its identity is lost in the process. Each season's harvest would normally form a separate pool. The co-operative keeps record of all the pool transactions in the form of a pool account. In short these transactions consist of the proceeds from the sale of the pooled mass, commission charged by the co.:.operative, expenses incurred in the processing and marketing of the products, as well as advances to the members. The surplus of the pool account is divided among the members at the closing of the account, in proportion to their contributions to that specific pool. Each member's share in the surplus is reduced by advances already received. In practice, only the advances and the final share of the surplus, reduced by advances already received, are included in the taxable income of the members. Realised sales, not yet distributed to the members are therefore not included in the taxable income of the members, nor of the co-operative society. The value of unsold pool stock at year end is further not included in the taxable income of the individual members, nor of the co-operative society. In this study, the treatment of co-operative pools from an income tax perspective is investigated in order to determine whether the treatment in practice is a correct reflection of the law. The study first gives a general background of the co-operative society as a form of a business enterprise. This is necessary in order to understand the creation of co-operative pools. The study further deals specifically with co-operative pools and the income tax consequences thereof. The following aspects are discussed: (a) The legal nature and consequences of pooling are investigated. The rights and obligations between the relevant parties will determine the income tax consequences. The study concentrates on whether ownership of the produce is transferred to the co-operative society as well as the implications in law of the mixing of all the produce and the further processing thereof. The capacity in which the co-operative processes and disposes of the products are also investigated. (b) A discussion is also given on whether the participants of a particular pool form an association of persons. Certainty in this regard is necessary before the income tax consequences of pooling for the co-operative society or the individual members can be discussed. An association of persons is regarded as a person for income tax purposes and is therefore a separate taxpayer. A partnership will, however, not be a separate taxpayer. As the circumstances with pooling resembles that of a partnership, the legal requirements of partnerships are also investigated. (c) The income tax consequences of pooling for the co-operative society as well as the individual members are discussed in detail. The conclusions are reached by applying the general income tax principals, as laid down by the courts, on the circumstances that exist with pooling. The fact that the members are co-owners of the pooled mass and the co-operative society is regarded as the irrevocable agent of the members, has a significant influence on the income tax consequences. From the above, the conclusion is reached that the income tax treatment of pooling in practice, is a correct reflection of the law, not only in respect of receipts and accruals, but also in respect of the treatment of unsold pool stock.