D.Phil. (Engineering Management) / Women play a major role in the society as caregivers, communicators and providers. Information and Communications Technologies (ICTs) help to co-ordinate some aspects of rural women’s life, and their future rural economy will be information and knowledge-driven one. Rural women’s participation in decision-making and contribution to the male-dominated ICT environment are of growing importance. This research will guide us to rethink how rural women’s use of ICTs can provide them more opportunities and improve their quality of life. In this research we analyze what constitutes rural women empowerment through the use of ICTs, and provide an overview of empowerment indicators. This research will focus on the provisioning of ICT in rural areas in South Africa and women’s inherent abilities to contribute to the socio-economic status of households using ICTs. The aim of this research is to address the gendered digital divide and empower rural women in South Africa through the use of ICT. If rural women are given the opportunity for capacity building, ICT training and development they will be ready to take the ICT leap in the coming years. The research highlights gender-sensitive issues such as feminisms and women’s development through ICTs. The qualities of the empowered women and the elements of rural women empowerment through the use of ICTs are elaborated. The discussions on various data collection methods suited for feminist research and specifically for ICT for women’s development (ICT4WD) research is presented. The theories, paradigms and African belief systems underpinning women empowerment are carefully analyzed. The research reveals ICT projects used to empower women in many developing countries and throws light on shortcomings of the South African legal frameworks that have implications on rural women empowerment. A theoretical framework is developed for rural women empowerment though the use of ICTs. The framework serves as a guiding principle to revisit the SA B-BBEE legal framework and BEE ICT score-card. Some light will be thrown on the plight of rural women in South Africa and various challenges they face to use and access ICT. We believe this research paves the way to critically think about women’s issues and how to empower the disempowered rural women living in South Africa through ICTs. The research focuses on the effective strategies, through the framework that would contribute to empower the disempowered rural women in South Africa through ICTs.

Due to South Africa's history of apartheid the current regime have implemented the Black Economic Empowerment (BEE) policy to rectify the discrimination against previously disadvantaged groups. The BEE policy gives incentives for companies to hire non-whites in higher positions, like management, and the ambition with this is to create equality. With a qualitative research method and using an abductive approach this study research how South African SMMEs are influenced by the BEE policy when they internationalize. This study concludes that South African SMMEs are differently influenced by the BEE policy when they internationalize. Furthermore, this research shows that the impact is highly dependent on the business owners ethnicity. The influence the BEE policy had on black owned business was predominantly positive. However, the effect the BEE policy had on white owned businesses was more complex. As far as this research shows, the influence the BEE policy had on SMMEs when they internationalize are an extension of how the BEE policy influenced them in the domestic market. The authors recommendation is that the relationship between BEE and internationalization is further investigated and that this study is complemented with a quantitative research.

Magister Legum - LLM / Black Economic Empowerment (BEE) has been a topic of discussion since the dawn of democracy in April 1994. Due to the entrenched inequalities of the past, economic empowerment is very important for the economic growth of the majority of South Africa’s citizens. However, significant economic enrichment of black people has not been made, despite, economic success, legislation, state policies and programme interventions. This economic growth is to be realised through the use of preferential procurement as a policy tool for BEE. Whilst sufficient legislation has been enacted to regulate preferential procurement, to favour black people, much still seems to be lacking in the enforcement of the laws in public procurement. Central to the challenges of preferential procurement is the disharmony between the Framework legislation governing preferential procurement and BEE. This discord has seen two visions being followed for preferential procurement; the Procurement Act refers to the beneficiaries of BEE as historically disadvantaged individuals (HDI; s) and the goals for BEE are measured through specific goals which promotes narrow empowerment; the BBBEE Act on the other hand defines black people as the recipients of BEE and through the BEE Codes broad-based empowerment is promoted through seven core elements. This congruency has not served the promotion of preferential procurement, it has created a hindrance that frustrates economic growth for those it is intended. The other quandary that undermines the success of preferential procurement is willful practices engaged by both tenderers and public officials; skills deficiency in the adjudication of tenders and self-interest. The success of BEE through preferential procurement is dependent on a coherently legislated procurement environment fortified by perceptive public officials. The objective of this thesis is to analyse the impact of these challenges on the success of preferential procurement. The study will highlight the main practices that defeat the use of preferential procurement. This will include an analysis of the various legislation and the amendments thereto. In addition the enquiry will examine the proficiency of public officials in the adjudication of public tendering. Recommendations for a successful preferential public procurement environment will be made. The proposed thesis will utilise, inter alia, relevant legislation, case law, theses, journals, books and policy documents. / South Africa

Magister Commercii - MCom / Black Economic Empowerment (BEE) is a growth strategy implemented by the South African government to address one of the country’s largest challenges, inequality. However, the failure rate of BEE ventures in the wine industry, and the agricultural sector in general, has been very high. The South African wine industry dates back to the early 1800s, and provides an interesting context to study four cases of relatively new business ventures established since the 1990s. There is limited research that explicitly examines the relationship between the changes after liberalisation and the forms of black entry into the South African wine industry. The purpose of this research is, firstly, to investigate the business models used by selected BEE ventures, in order to identify how they contribute to business success. The Osterwalder business model is utilised as a framework to investigate the business models of four BEE business ventures, namely Solms-Delta, Thokozani, M’Hudi and Seven Sisters. Secondly, the paper seeks to establish how ownership structure influences success. To explore this influence, two cases studied are 100% black owned and two cases are joint ventures between black and white owners directly involved in the business. The present study indicates that BEE ventures in the South African wine industry face many challenges but are not necessarily unsuccessful. Findings of the present study are limited to the research sample only. Other empowerment transactions could be used for future investigation.

M.Tech. / There is currently a lot of research work being done to gain insight into the value proposition for IT governance frameworks and different other variables that have significant bearing on successful implementation of IT governance in South African organizations. There has however been no adequate research conducted on how Black Economic Empowerment (BEE) policy and more specifically the four significant elements of the BEE scorecard (ownership, preferential procurement, skills development and management and control) affect IT governance within South African Enterprises. The study explores BEE policy as a means of redressing past inequalities and then presents BEE challenges that influence IT governance implementation. A broad outline of the research and a conceptual framework that will assist in monitoring the effectiveness of these four elements of the BEE scorecard towards IT governance implementation are presented. The study aims at giving an improved understanding and insights about the strength of the relationship between these two variables (BEE scorecard and IT governance), both of which have a bearing on the success of businesses operating in South Africa as a third variable. Kaplan and Norton„s balanced scorecard is used to measure business success (organization performance). The adopted method of data gathering was quantitative research with extensive use of questionnaires that targeted IT professionals and practitioners closely affiliated with BEE initiatives. The findings show a weak association between BEE and successful IT governance implementation. The results also reveal IT governance maturity has advanced to well-managed level 4.The human capital and diversity in the IT workforce lag behind in progress as a result of inadequate adherence to BEE metrics. There was a strong relationship between organization performance and BEE metrics, and a very weak link between IT governance and organization performance. It is envisaged that the resulting framework arising out of this work will form a foundation for other scholars and practitioners in the IT governance field to expand on gained knowledge, espousing the creation of a compressive IT framework that does not only focus on management tools and frameworks for IT governance efficiency but embraces the social dimensions of IT governance that may inhibit or enable IT governance effectiveness.

Government introduced the Broad-based Black Economic Empowerment Act, No. 53 of 2003 and the Broad-based Black Economic Empowerment Codes of Good Practice (‘the Codes’) in 2007 to address the economic inequalities in South Africa by incentivising companies to include black people in economic activities. These incentives relate to implementation of preferential procurement, which is meant to favour companies that are BEE-compliant. Based on the literature and government’s intention with BEE policies, an assumption developed that companies with greater BEE compliance, which is measured through a BEE scorecard as per the Codes, would perform better in terms of market share through their revenue and in terms of profits. The main objective of this study was to carry out an in-depth analysis of the relationship between BEE scores and revenue growth and profitability of JSE-listed companies. This was done to determine whether the efforts by government of incentivising companies to be more BEE compliant are effective. This study was conducted as a two-part model consisting of regression analysis and ttest to determine whether there is a relationship between BEE scores and revenue and profitability. The regression analysis focused on the top 100 most black-empowered companies. The t-test was a comparison of two data sets, which consisted of companies in the top 100 most black-empowered companies and those that do no fall among the top 100 most black-empowered companies. The results showed that, at the time of this research, there were no significant relationships between BEE scores and revenue and profitability. The analysis of the research findings collectively demonstrated that for both the tests (regression and ttest), the relationship between revenue and profitability could not be established. Hence, the results postulate that BEE compliance does not produce the desired results for the companies, which can be translated into better profitability and market share. / Financial Accounting / M. Phil. (Accounting Sciences)

Thesis (MAcc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: The requirements of broad-based black economic empowerment (‘BEE’) are set out in the BEE scorecard. When an entity incurs expenditure relating to indirect empowerment measures (i.e. the preferential procurement, enterprise development, skills development and socio-economic development categories on the BEE scorecard), it is unclear whether the expenditure will be deductible for income tax purposes (BEE Partner, 2008). The objectives of the current study are to determine whether such expenditure is deductible and to formulate best practice guidelines for the deduction of the expenditure. The best practice guidelines consist of factors that should be considered when determining whether expenditure is deductible, as well as recommendations on how to justify that such expenditure should, in fact, be deductible. The methodology used was to first consider the requirements of the BEE scorecard, the types of expenditure and the reasons for incurring expenditure towards indirect empowerment measures. The deduction of such expenditure was then considered in a general sense and specifically for each broad category of expenditure. Lastly, the best practice guidelines were formulated based on the conclusions reached. Common expenditure towards indirect empowerment measures of BEE was grouped into broad categories. The different reasons why entities incur such expenditure were identified, as the reason for incurring expenditure can influence whether it is incurred in the production of income (Van Schalkwyk, 2010b:110). It is submitted that expenditure that is excessive or that is incurred for philanthropic purposes would not be incurred in the production of income. Four issues were identified that could preclude a deduction in terms of the general deduction formula (section 11(a)) – notably, that expenditure has to be in the production of income and non-capital in nature to be deductible. In addition to section 11(a), special income tax deductions (sections 12H, 12I or 18A) and capital allowances (sections 11(e), 13sex or 15(a)) could also possibly apply, but only for certain types of expenditure and only in qualifying circumstances. The conclusions drawn as to the deductibility of expenditure are summarised as a guideline for taxpayers. The above-mentioned conclusions, along with the literature examined, were used to formulate general best practice guidelines. One such guideline is that the onus is on taxpayers to show (through one of the ways suggested) that expenditure is in the production of income. Taxpayers should also note that excessive expenditure is not in the production of income and that certain expenditure required by sector charters is more likely to be capital in nature. Furthermore, specific best practice guidelines were submitted for each broad category of expenditure and relate to, for example, the applicability of the identified special deductions and the quantification of non-monetary expenditure. The specific best practice guidelines should be considered when incurring expenditure in a specific category. In summary, even though expenditure towards indirect empowerment measures has been found to be deductible in most cases, there are exceptions of which taxpayers should be aware. The proposed best practice guidelines include guidance that could be considered before incurring expenditure towards indirect BEE measures. / AFRIKAANSE OPSOMMING: Die vereistes van breë-basis swart ekonomiese bemagtiging (‘SEB’) word in die SEB-telkaart uiteengesit. Wanneer ’n entiteit onkostes met betrekking tot indirekte bemagtigingsmaatreëls (die telkaartkategorieë vir voorkeurverkryging, besigheidsontwikkeling, vaardigheidsopleiding en sosio-ekonomiese ontwikkeling) aangaan, is dit nie duidelik of sodanige onkoste vir inkomstebelasting-doeleindes aftrekbaar sal wees nie (BEE Partner, 2008). Die doelwitte van hierdie studie was om te bepaal of sulke onkostes belastingaftrekbaar is en om bestepraktyk-riglyne te formuleer vir die aftrekking van die onkostes. Die bestepraktyk-riglyne bestaan uit faktore wat oorweeg moet word in die bepaling of onkostes belastingaftrekbaar is, sowel as aanbevelings oor hoe aftrekbaarheid geregverdig kan word. Die studiemetodologie het eerstens ’n ondersoek behels na die vereistes van die SEB-telkaart, die soorte onkostes sowel as die redes vir die aangaan van onkostes wat met indirekte bemagtigingsmaatreëls verband hou. Daarna is die belastingaftrekbaarheid van sodanige onkostes in die algemeen sowel as spesifiek vir elke breë kategorie van onkoste oorweeg. Laastens is die bestepraktyk-riglyne opgestel op grond van die gevolgtrekkings wat bereik is. Algemene onkostes wat met indirekte SEB-maatreëls verband hou, is in breë kategorieë gegroepeer. Die verskillende redes waarom entiteite die uitgawes aangaan, is bepaal, aangesien dit kan beïnvloed of die uitgawe in die voortbrenging van inkomste is of nie (Van Schalkwyk, 2010b:110). Daar word aangevoer dat onkoste wat oormatige is of onkostes met betrekking tot filantropiese doeleindes nie as deel van die voortbrenging van inkomste beskou kan word nie. Vier kwessies is geïdentifiseer wat ’n aftrekking ingevolge die algemene aftrekkingsformule (artikel 11(a)) kan verhoed – die belangrikste is dat die onkostes in die voortbrenging van inkomste aangegaan moet word en nie kapitaal moet wees om afgetrek te kan word. Benewens artikel 11(a), kan spesiale belastingaftrekkings (artikel 12H, 12I of 18A) en kapitaaltoelaes (artikel 11(e), 13sex of 15(a)) ook moontlik geld, maar slegs vir sekere soorte onkostes en in omstandighede wat daarvoor in aanmerking kom. Die gevolgtrekkings oor die belastingaftrekbaarheid van onkostes word uiteindelik as ’n riglyn vir belastingbetalers opgesom. Bogenoemde gevolgtrekkings, tesame met die bestudeerde literatuur, is gebruik om algemene bestepraktyk-riglyne te formuleer. Een so ’n riglyn is dat die bewyslas op die belastingbetaler rus om (op een van die voorgestelde maniere) aan te toon dat onkostes in die voortbrenging van inkomste aangegaan word. Belastingbetalers moet ook daarop let dat oormatige onkostes nie as deel van die voortbrenging van inkomste beskou kan word nie en dat sekere onkostes ingevolge die vereistes van sektorhandveste meer waarskynlik kapitaal van aard sal wees. Spesifieke bestepraktyk-riglyne is voorts vir elke breë kategorie van onkostes voorgestel, byvoorbeeld met betrekking tot die toepaslikheid van die geïdentifiseerde spesiale aftrekkings en die kwantifisering van nie-monetêre onkostes. Hierdie spesifieke bestepraktyk-riglyne behoort in ag geneem te word wanneer onkostes in ’n spesifieke kategorie aangegaan word. Ter samevatting behoort belastingbetalers daarop bedag te wees dat hoewel onkostes met betrekking tot indirekte bemagtigingsmaatreëls in die meeste gevalle belastingaftrekbaar is, daar wel sekere uitsonderings is. Die voorgestelde bestepraktyk-riglyne bied derhalwe leiding oor die faktore wat oorweeg kan word voordat onkostes met betrekking tot indirekte bemagtigingsmaatreëls aangegaan word.

This research report examines the relationship between state-sponsored worker co-operatives, local markets and the Ekurhuleni Metropolitan Municipality (EMM, on the East Rand, South Africa) in the 2000s, to examine how state support impacts upon democracy in worker co-operatives (“co-ops”) more generally. Worker co-ops are democratic and voluntary organisations, simultaneously owned and managed by their members (“co-operators”), have a substantial history in South Africa and elsewhere, and have often been seen as a potential alternative to capitalism. But are they? An extensive literature demonstrates market pressures erode co-op democracy (e.g. Philips): to survive, worker co-ops develop increasingly into capitalist enterprises, which fundamentally challenges notions that co-ops can challenge capitalism. Several commentators (e.g. Satgar) admit this problem, but see the solution in state support, which can purportedly shield worker co-ops from the market, so enabling their democratic content and socialist potential to be maintained. This pro-state approach is tested by examining actually-existing worker co-ops in the EMM, where a number of state-sponsored worker co-ops were established from the 2000s; the two most successful co-ops are the subject of this case study. It is shown that, on the contrary, state sponsorship fostered dependency and subtle (and less subtle) forms of state control over the co-ops. Most of the co-operatives failed to survive, as state control foisted upon them impractical goals (e.g. competition in poor community markets with overwhelming rivals,) while creating additional problems (e.g. failing to allocate marketing budgets) and also undermining co-op democracy (e.g. through imposing external priorities on the co-ops). The co-ops that survived remain trapped between state patronage and the capitalist market: unable to ensure accumulation, they remain dependent on the state, but as a result, are continually pushed by the state back into the market. It is not the South African state’s push to constitute the co-ops as black-run capitalist firms that is crucial to this story, but what this push reveals: state sponsorship was irredeemably linked to state control, and it was state control that enabled the state to force its agenda on iii the co-ops in the first place; an alternative state policy framework would simply change the goals imposed. The hierarchical and elitist class logic of the state is fundamentally incompatible with the popular, self-managed logic of worker co-ops. In short, the findings on the interaction of internal co-op dynamics with the state and open market pressures suggest that democratic worker co-ops are basically fundamentally incompatible with both markets and states. They are also fundamentally incapable of transcending either, as their survival requires either emulating capitalism or embracing the state. Lastly, this research report argues that the erosion of democracy in worker co-ops cannot simply be reduced to external forces (the state, the market), although these play a central role in such erosion. Of the two co-ops examined as case studies, one is characterised by authoritarian decision-making, the other by a fairly democratic practice. A key factor in such divergence were the co-operators’ own political and work cultures. Argued Bakunin: while worker co-ops can play a demonstrative role, challenging authoritarian politics by showing the possibility of workers’ self-management, they cannot provide a transformative role, overcoming capitalism or the state. A state-sponsored worker co-ops movement cannot form the heart of a radical, democratic and working class strategy for fundamental change. To answer the research question, the research asks which factors are important in determining the internal democratic or authoritarian form of the co-ops under study. Two state-sponsored worker co-ops are taken as case studies. The first co-op is characterised by authoritarian decision-making, while the other is characterised experiences democratic decision-making. The findings of the research agree with Philip’s (2006) argument that market factors are important in determining the internal form of a co-op. However, this research clearly shows that while market factors are important, they are by no means the sole determinant of the internal dynamics of a co-op. Non-market factors are equally important in determining the internal form of a co-op.

Magister Commercii - MCom / The study has three objectives; firstly to assess the (manner of) implementation of black economic empowerment (BEE) principles by casino licence operators in the Western Cape, namely GrandWest, Casino Mykonos, and Caledon Casino & Spa, during the construction and initial operation phases; secondly, to discuss casino gambling from a marketing strategy theory perspective; and thirdly, to measure consumer behaviour theory as demonstrated by casino patrons. Government(s) and casino industry executives present casino gambling as a source of revenue and employment, and disregard the social costs incurred by society in the production of this revenue and employment sustenance.This study is an evaluability assessment study where reports from the Western Cape Gambling and Racing Board‟s social equity committee where used for the objective of the study. As a result, the sample of the study was formed by the three above-mentioned casinos that were operating in the Western Cape at the beginning of the project. The proposed government strategy on Black Economic Empowerment (BEE) was critiqued to try and understand the government‟s position relative to the initiative. The social equity committee monitoring reports where analysed to assess the performance of casino operators relative to their BEE undertakings in their licences. Data formed by reports and literature has been summarised and presented to try and help in clarifying the position of casino gambling on black economic empowerment and specifically the (economic) empowering of host communities and society at large.Recommendations where made with the view highlighting the need for a strategy towards greater empowerment of host communities. As a result, the researcher suggests that further research be conducted into the relationship between the profitability of a casino and proliferation of social problems attributed directly to the presence of a casino complex.

Thesis (DTech(Tourism and Hospitality Management))--Cape Peninsula University of Technology, 2011 / This study reports on the findings of research that was conducted amongst tour operators in South Africa in an attempt to determine the level of Black Economic Empowerment (BEE) in the sub-sector as well as to determine measures that will expedite BEE. The survey method was deployed to generate primary data from this target market and the Chi square method used to determine causality between the size of enterprises and the support for BEE in principle. This method was also used to determine if the size of an enterprise influences the propensity to support and apply BEE in tour operating enterprises as well as the utilization of incentives.The research indicate that the vast majority of tour operating enterprises in South Africa are small businesses with 62,3% indicating a turnover of R2,5million or less per annum and 63,9% indicating that they employ two or less full time employees. In terms of ownership, 14,3% of respondents indicated that they are 100% black owned. The fact that these enterprises are small makes it difficult to attract investment or involvement from Previously Disadvantaged Individuals (PDI’s) although 72% of respondents indicated that they support BEE in principle. However the application of BEE in these enterprises are only supported by 61,8% of respondents and the degree of implementation vary according to the different components of the tourism scorecard. In terms of the seven pillars of the tourism scorecard, the procurement and social investment pillars achieved the best results.In order to grow this sub-sector and create opportunities for BEE expansion, government needs to provide training and education interventions as well as dedicated incentives to assist tour operators in gaining access to markets and capital goods. The suitability of all the pillars in the tourism BEE scorecard is questioned due to the nature of small businesses and further research needs to be done on the other sub-sectors in tourism to determine a scorecard that can be effectively implemented.A model for business growth is proposed to enhance the BEE efforts and to create opportunities for fast growth and new start-up businesses. The model consists of interventions aimed at the following four areas:  Enterprise level (new start-ups and fast growth enterprises)  Sector specific environment  Economic growth in the external environment, and  New target markets A recommendation to the National Minister for Tourism during the course of this study has resulted in the provision for a national tourism database in the Tourism Bill (2011).