With all the changes and renovation in South Africa’s tax legislation, taxation is emerging as a profession in its own right. While the role and demand for tax practitioners in the market are increasing, it is uncertain what the “current” views and preferences of employers of small accounting firms are. A questionnaire was used to determine employers’ “current” views and preferences in terms of qualifications obtained by newly qualified graduates, as well as the theoretical knowledge, practical skills and personal characteristics of these newly qualified graduates. The participants were from small accounting firms that provided tax services at the time of this study. The results indicated that there was no major difference between the qualifications of the “current” employees and those the employers preferred the employees to have. However, employers demanded more newly qualified graduates who possessed the necessary qualifications. There were, however, sufficient differences between the “current” views and preferences of employers in respect of theoretical knowledge of most topics listed in the dissertation, as well as in almost all the types of practical skills listed in the study. Even in respect of personal characteristics, employers preferred newly qualified graduates to strive for a higher level of personal characteristics. The conclusion drawn in this research was that different stakeholders had different preferences. In order to provide newly qualified graduates that would satisfy the needs of future employers, all stakeholders should be taken into consideration when determining the level of theoretical knowledge, practical skills and personal characteristics that these newly qualified graduates should develop. Results indicated that there was room for improvement in order to provide better newly qualified graduates to the market who were ‘all-rounders’ in taxation. / Dissertation (MCom)--University of Pretoria, 2014. / Taxation / unrestricted

Both employers and out-patient treatment centres are key role players in addressing workplace related substance abuse. On the one hand, employers are directly and indirectly affected by the huge problem of substance abuse. On the other hand, out-patient treatment centres provide, as their core goal, for the treatment of substance abuse and dependency. Due to the extent of the problem of substance abuse, collaborative intervention measures between employers and out-patient treatment centres are essential – especially the involvement of specialists in the treatment of substance abuse. Such a collaboration process requires specific, resolute measures, as well as a structured process in order to ensure sustainability and results. A networking programme that provides the opportunity to implement this collaborative process is proposed. Sound collaborations indeed provide the foundation to establish the networking programme for combating the problem of substance abuse in the workplace. A collaborative effort to address the problem of substance abuse in the workplace requires not only rallying the strengths and resources of both employers and out-patient treatment centres, but also developing a programme with well-defined processes beneficial to both. A qualitative research study by means of a grounded theory approach was conducted to explore how networking between employers and out-patient treatment centres might aid in addressing the problem of substance abuse in the workplace. Article 1 is a literature overview of substance abuse within the workplace and concerns the national directives, legislation requirements and measures of intervention aimed at dealing with the problem. The literature findings reveal clear national directives, legislation requirements and workplace policies, all aimed at providing a well-defined context for employers to manage substance abuse in the workplace. In addition, specialist treatment services are available to assist employers in addressing the problem in the workplace. Internal support structures in the workplace, however, often independently address the problem of substance abuse without involving the specialists. Literature findings indicate, though, that the personnel involved in the internal support structures are often not equipped to deal effectively with the problem. Research findings indicate positive treatment outcomes for employees with substance abuse problems. Statistics, however, indicate that the identification of employees with substance abuse problems is limited and that referrals of employees for treatment are infrequent. Underutilisation of out-patient treatment centres is therefore commonplace. Literature specifically indicates that the majority of employees are moderate drinkers and substance abusers, with only a small number being dependant. It is further indicated that the moderate drinkers and substance abusers account for almost half of the workforce. The critical factor, however, is that these categories of drinkers cause the majority of industrial accidents and are also responsible for the highest absenteeism rate. Prevention measures, sensitising the entire workforce to the early signs and dangers of substance abuse, facilitate the achievement of the best results in combating the problem. With an eye towards this, national directives advocate the following: intensified campaigns to educate people regarding the early signs and dangers of substance abuse, comprehensive prevention measures and increased rehabilitation efforts. Literature identified a limitation to effectively address substance abuse in the workplace, a problem catered for by specialist treatment centres. Article 2 reports the findings of a situation analysis regarding both the concerns and problems of employers and out-patient treatment centres, as well as resources needed to combat substance abuse in the workplace. Representatives from the employment sector, and out-patient treatment centres, participated in the situation analysis. Employees involved in substance abuse treatment programmes also participated in the study. A specific limitation, identified during the situation analysis, was the limited knowledge regarding the negative consequences of substance abuse in general. An unsupportive workplace environment, with regards especially to substance use and abuse, was also identified. Though empirical findings reported the existence of support structures in the workplace, these structures were found to be incapable of dealing with the problem. In the event of substance misconduct, employers are legally obligated to provide treatment and rehabilitation before considering dismissal; however, employers perceived these obligations as additional demands. Employers did not realise the possible benefits of treatment over dismissal. Misinformation and misinterpretation of the legal obligations were also identified during the research study. The stand against the problem of substance abuse in the workplace revealed a limited collaboration between employers and out-patient treatment centres. Employers were often not aware of specialist treatment centres and the available services. A lack of marketing and visibility – on the part of out-patient treatment centres – and an indifference and lack of support in the workplace were regarded as some of the causes for the limited collaboration between employers and out-patient treatment centres. Both ignorance in the workplace about the scope of substance abuse and a general lack of knowledge regarding the problem were identified as further limiting factors. A need for collaboration between employers and out-patient treatment centres was identified, especially if the problems of substance abuse in the workplace were to be successfully addressed. The development of a networking programme for employers and treatment centres was recommended and the core components to establish such a programme were identified. Article 3 discusses the components which were identified during the situation analysis and presents guidelines to develop a networking programme for employers and out-patient treatment centres. The components identified by the participants served as framework for the proposed networking programme. The programme comprises a specific purpose namely collaboration between employers and out-patient treatment centres, specific characteristics to sustain the programme, and the implementation of distinguishable procedures to establish and ensure sustainability of the programme. The purpose of the networking programme is to promote, between employers and out-patient treatment centres, a collaboration that will address the problem of substance abuse in the workplace. Involvement in the programme holds significant potential benefits for all relevant role players; the programme, in other words, advocates benefits for employers, employees and out-patient treatment centres. The proposed networking programme includes specific procedures for establishing and sustaining the programme: Firstly, assessing the limitations, needs and strengths of both the employment sector and out-patient treatment centres; secondly, establishing a network agreement that defines the roles and responsibilities of the role players; thirdly, collectively planning the networking activities and implementation of these plans; and, finally, collaboratively evaluating the impact and effectiveness of the programme. The aforementioned procedures also apply to both the evaluation of the limitations and progress of the treatment programmes, as well as to the evaluation of service delivery of the treatment centres. As it enables the revision of plans that provide individualised services, the continuous reassessment of the limitations and strengths of the networking programme is important. Out-patient treatment centres are considered responsible for initiating the networking programme. Effective collaboration between employers and out-patient treatment centres, as well as quality service delivery by the treatment centres, is regarded as critically important. Ultimately, the networking programme – regarded as a collaborative process between employers, employees and out-patient treatment centres – promotes a partnership geared towards combating the problem of substance abuse in the workplace. The researcher concluded the study with the formulation of a theory regarding the development of a networking programme as its end goal. Also, it is hoped that both out-patient treatment centres and the employment sector (employers and employees) may benefit from it in practice. Eventually, the proposed networking programme was based on the data collected from the situation analysis in this study, the researcher’s experience as a counsellor in substance abuse treatment and her exposure to different networking programmes, as well as supportive theoretical knowledge. A guideline for application of the networking programme in practice is included in the study alongside examples of projects to apply the programme. / PhD (Social Work), North-West University, Potchefstroom Campus, 2014

Both employers and out-patient treatment centres are key role players in addressing workplace related substance abuse. On the one hand, employers are directly and indirectly affected by the huge problem of substance abuse. On the other hand, out-patient treatment centres provide, as their core goal, for the treatment of substance abuse and dependency. Due to the extent of the problem of substance abuse, collaborative intervention measures between employers and out-patient treatment centres are essential – especially the involvement of specialists in the treatment of substance abuse. Such a collaboration process requires specific, resolute measures, as well as a structured process in order to ensure sustainability and results. A networking programme that provides the opportunity to implement this collaborative process is proposed. Sound collaborations indeed provide the foundation to establish the networking programme for combating the problem of substance abuse in the workplace. A collaborative effort to address the problem of substance abuse in the workplace requires not only rallying the strengths and resources of both employers and out-patient treatment centres, but also developing a programme with well-defined processes beneficial to both. A qualitative research study by means of a grounded theory approach was conducted to explore how networking between employers and out-patient treatment centres might aid in addressing the problem of substance abuse in the workplace. Article 1 is a literature overview of substance abuse within the workplace and concerns the national directives, legislation requirements and measures of intervention aimed at dealing with the problem. The literature findings reveal clear national directives, legislation requirements and workplace policies, all aimed at providing a well-defined context for employers to manage substance abuse in the workplace. In addition, specialist treatment services are available to assist employers in addressing the problem in the workplace. Internal support structures in the workplace, however, often independently address the problem of substance abuse without involving the specialists. Literature findings indicate, though, that the personnel involved in the internal support structures are often not equipped to deal effectively with the problem. Research findings indicate positive treatment outcomes for employees with substance abuse problems. Statistics, however, indicate that the identification of employees with substance abuse problems is limited and that referrals of employees for treatment are infrequent. Underutilisation of out-patient treatment centres is therefore commonplace. Literature specifically indicates that the majority of employees are moderate drinkers and substance abusers, with only a small number being dependant. It is further indicated that the moderate drinkers and substance abusers account for almost half of the workforce. The critical factor, however, is that these categories of drinkers cause the majority of industrial accidents and are also responsible for the highest absenteeism rate. Prevention measures, sensitising the entire workforce to the early signs and dangers of substance abuse, facilitate the achievement of the best results in combating the problem. With an eye towards this, national directives advocate the following: intensified campaigns to educate people regarding the early signs and dangers of substance abuse, comprehensive prevention measures and increased rehabilitation efforts. Literature identified a limitation to effectively address substance abuse in the workplace, a problem catered for by specialist treatment centres. Article 2 reports the findings of a situation analysis regarding both the concerns and problems of employers and out-patient treatment centres, as well as resources needed to combat substance abuse in the workplace. Representatives from the employment sector, and out-patient treatment centres, participated in the situation analysis. Employees involved in substance abuse treatment programmes also participated in the study. A specific limitation, identified during the situation analysis, was the limited knowledge regarding the negative consequences of substance abuse in general. An unsupportive workplace environment, with regards especially to substance use and abuse, was also identified. Though empirical findings reported the existence of support structures in the workplace, these structures were found to be incapable of dealing with the problem. In the event of substance misconduct, employers are legally obligated to provide treatment and rehabilitation before considering dismissal; however, employers perceived these obligations as additional demands. Employers did not realise the possible benefits of treatment over dismissal. Misinformation and misinterpretation of the legal obligations were also identified during the research study. The stand against the problem of substance abuse in the workplace revealed a limited collaboration between employers and out-patient treatment centres. Employers were often not aware of specialist treatment centres and the available services. A lack of marketing and visibility – on the part of out-patient treatment centres – and an indifference and lack of support in the workplace were regarded as some of the causes for the limited collaboration between employers and out-patient treatment centres. Both ignorance in the workplace about the scope of substance abuse and a general lack of knowledge regarding the problem were identified as further limiting factors. A need for collaboration between employers and out-patient treatment centres was identified, especially if the problems of substance abuse in the workplace were to be successfully addressed. The development of a networking programme for employers and treatment centres was recommended and the core components to establish such a programme were identified. Article 3 discusses the components which were identified during the situation analysis and presents guidelines to develop a networking programme for employers and out-patient treatment centres. The components identified by the participants served as framework for the proposed networking programme. The programme comprises a specific purpose namely collaboration between employers and out-patient treatment centres, specific characteristics to sustain the programme, and the implementation of distinguishable procedures to establish and ensure sustainability of the programme. The purpose of the networking programme is to promote, between employers and out-patient treatment centres, a collaboration that will address the problem of substance abuse in the workplace. Involvement in the programme holds significant potential benefits for all relevant role players; the programme, in other words, advocates benefits for employers, employees and out-patient treatment centres. The proposed networking programme includes specific procedures for establishing and sustaining the programme: Firstly, assessing the limitations, needs and strengths of both the employment sector and out-patient treatment centres; secondly, establishing a network agreement that defines the roles and responsibilities of the role players; thirdly, collectively planning the networking activities and implementation of these plans; and, finally, collaboratively evaluating the impact and effectiveness of the programme. The aforementioned procedures also apply to both the evaluation of the limitations and progress of the treatment programmes, as well as to the evaluation of service delivery of the treatment centres. As it enables the revision of plans that provide individualised services, the continuous reassessment of the limitations and strengths of the networking programme is important. Out-patient treatment centres are considered responsible for initiating the networking programme. Effective collaboration between employers and out-patient treatment centres, as well as quality service delivery by the treatment centres, is regarded as critically important. Ultimately, the networking programme – regarded as a collaborative process between employers, employees and out-patient treatment centres – promotes a partnership geared towards combating the problem of substance abuse in the workplace. The researcher concluded the study with the formulation of a theory regarding the development of a networking programme as its end goal. Also, it is hoped that both out-patient treatment centres and the employment sector (employers and employees) may benefit from it in practice. Eventually, the proposed networking programme was based on the data collected from the situation analysis in this study, the researcher’s experience as a counsellor in substance abuse treatment and her exposure to different networking programmes, as well as supportive theoretical knowledge. A guideline for application of the networking programme in practice is included in the study alongside examples of projects to apply the programme. / PhD (Social Work), North-West University, Potchefstroom Campus, 2014

In industrialized countries, mobility represents one of the most important sources of CO2 emissions. Most research on promoting sustainable, climate-friendly modes of transportation has focused on urban areas. Rural areas-although characterized by high dependency on individual car ownership and usage-have received less attention. This article explores the potential role of rural employers in supporting sustainable alternatives to commuting by (single-occupied) motorized vehicles among their employees. We conduct a collective case study that considers five employers located in Eastern Austria (Burgenland), drawing from multiple data sources including structured surveys, expert interviews, focus groups, and site visits. Our analysis shows that employers have little incentive to implement measures that foster sustainable mobility among their employees. On the one hand, the costs accruing to employers for implementing such measures tend to exceed the corresponding benefits by a significant margin (unlike in urban areas where significant cost reductions can arise for employers). On the other hand, also employees generally exhibit little demand for such measures. We conclude that both from a societal and a business perspective, it is not efficient to promote sustainable mobility in rural areas via employers.

This thesis examines the formation, development, role and behaviour of the Singapore National Employers' Federation (SNEF). Its focus is primarily the field of labour management. It addresses key issues in the role of the SNEF from its formation in 1980 to 2004, in the institutional context of Singapore's politics, economic development and industrial relations. This longitudinal study makes a substantial original contribution to understanding Singapore's leading national employers' association, and is a pioneering study of a national employers' association in East Asia. The thesis is a qualitative case-study, using fieldwork interviews, primary documents and the secondary literature as data sources. Through the critical event method, the work focuses analysis on key junctures for the SNEF's development and change during the period examined. In addition, the author employs the Sheldon and Thornthwaite (1999) model of employers' association strategy in framing the analysis of the thesis' central questions, and in examining SNEF's strategic decisions in response to changes in its external environment. By analysing how the SNEF's external roles and internal relations changed during each period, the research draws attention to the dynamic nature of this employers' association in the rapidly changing conditions marking Singapore's development. Given the central role of the People's Action Party (PAP) in Singaporean society, a central theme of this thesis is how the SNEF balances political pressures from Singapore's government-dominated corporatist system, with the needs of its diversified membership. The narrative core of the thesis identifies five distinct periods of Singaporean industrial relations - through the lens of the SNEF - reflecting larger economic developments through which the government guided the economy and society. The thesis finds that, while the SNEF is an independent and apolitical organisation, it is nevertheless deeply embedded in the Singaporean variant of corporatism. Accordingly, the SNEF's role and behaviour are inherently guided by the PAP's ideology of pragmatism and, in Singapore, sectoral interests deferred to and institutionally served national interests.

<p>The research conducted has been undertaken to engage the stakeholders to explore the possibility of establishing workplace forums. The gains of workplace forums with respect to sharing decision making is a distinct advantage both business and labour seemingly do not realise because of a continued resolve to negotiate conditions of service annually exclusively. The research was undertaken by designing an interview questionnaire for distribution. The population for this research includes a cross section of employers from the industry in the Western Cape, parties to the Hairdressing Beauty and Cosmetology Bargaining Council, the Employers Organisation and the Employees Organisation or Trade Union. The criteria set for the questionnaire anticipate responses of respondents to the challenges before and after the possible incorporation of section 84 of the Act Finally the research results indicate that the parties to a collective agreement in this industry still gravitate towards distributive collective bargaining by negotiating salaries, wages and conditions of employment in Bargaining Councils.</p>

Syftet med detta arbete var att undersöka hur stor vikt arbetsgivare lägger på en ansökandes skolbetyg, om det skiljer sig mellan olika skolbetyg och om olika branscher ser olika på betyg och vad de påvisar. För att ta reda på detta gjorde jag fem intervjuer med utvalda arbetsgivare inom olika branscher. Jag jämförde dem sedan med tidigare forskning och litteratur samt med läroplanen och vad den säger om vad betygen ska sättas på för att få en djupare förståelse för dels hur väl intervjuerna representerade det arbetsgivarna anser om skolbetyg och dels vad som skulle kunna utvecklas för att skapa en mer gynnsam användning av skolbetyg. Resultatet visade tydligt att arbetsgivare inte tittar nämnvärt på skolbetygen och görs det så handlar det om en allmän behörighet som yrkesrollen kräver. Inom mer akademiska yrken verkade arbetsgivaren ha en större medvetenhet om vad betygen visar men det använde sig ändå inte nämnvärt av dem. Ett bra betyg kunde tolkas som att man hade ett speciellt intresse vilket skulle kunna vara av nytta för arbetsgivaren. För att vara anställningsbar krävdes social kompetens mer än betyg men betygen kunde visa på om individen är ansvarstagande och slutför sina åtaganden. Arbetsgivare eftersökte bevis för att arbetssökande har de kompetenser de söker eftersom de till stor del anser att skolbetygen inte påvisar detta. Flera arbetsgivare eftersökte betyg i vad de kallar "social kompetens" och vet annars inte vad de ska ha betygen till. Mitt arbete förtydligar det som visats under flera årtionden – skolan och arbetslivet är inte matchade mot varandra i någon större omfattning och som Studie- och yrkesvägledare bör man vara medveten om detta för att kunna skapa mer gynnsamma förutsättningar.

<p>The research conducted has been undertaken to engage the stakeholders to explore the possibility of establishing workplace forums. The gains of workplace forums with respect to sharing decision making is a distinct advantage both business and labour seemingly do not realise because of a continued resolve to negotiate conditions of service annually exclusively. The research was undertaken by designing an interview questionnaire for distribution. The population for this research includes a cross section of employers from the industry in the Western Cape, parties to the Hairdressing Beauty and Cosmetology Bargaining Council, the Employers Organisation and the Employees Organisation or Trade Union. The criteria set for the questionnaire anticipate responses of respondents to the challenges before and after the possible incorporation of section 84 of the Act Finally the research results indicate that the parties to a collective agreement in this industry still gravitate towards distributive collective bargaining by negotiating salaries, wages and conditions of employment in Bargaining Councils.</p>

This thesis examines the National Confederation of Employers' Organisations (N.C.E.O.), and its attitude towards the unemployment problem between the Wars. Chapter 1 deals with the origins and the development of the Confederation. Founded in 1919, the N.C.E.O. specialised in employers' labour and social interests, and on both subjects, it emerged as a recognised political force. For the Confederation, however, unemployment provided a meeting place for the politics of work and the politics of social welfare. Chapter 2 examines the N.C.E.O.'s attitude towards the prevention and reduction of unemployment between the Wars. Although it was prepared initially to collaborate with the Government and the trade unions in backing direct measures to tackle unemployment, the N.C.E.O. eventually lost interest. From 1925 until the mid 1930's it argued that unemployment was mainly a function of a rigid wage structure and high standards of State social welfare. In particular, it directed criticism against Government spending on the maintenance of the unemployed. Chapters 3 and 4 deal with the N.C.E.O.'s attitude towards the unemployment insurance scheme during the 1920's. The Confederation wanted a low-benefit, low-cost scheme, which would preserve the distinctions between wage-earners and the unemployed and minimise the financial responsibilities of employers. This objective was pursued in politics, but with limited success. Chapter 5 examines the N.C.E.O.'s attitude towards the Poor Law and public assistance during the same period. The Confederation wanted to separate the insured unemployed and transfer the long-term workless to the public assistance authorities, and it argued that this should be done in conjunction with a general reorganisation of poor law relief. Chapter 6 deals with the N.C.E.O.'s role in the debate on the unemployed after 1929. It played a prominent part in the controversy over the unemployment insurance scheme in 1931, and it was actively involved in the political debate which preceded the introduction of the Unemployment Act in 1934. During these years political opinion favoured the N.C.E.O.'s views on the unemployed, and to some extent, these views were recognised by the 1934 Act. The thesis concludes that the N.C.E.O. was an important employers' organisation. Although it exercised little direct influence over Government unemployment policy, it helped to translate ideas about unemployment and the unemployed and shape the political context in which certain policies were devised and implemented.

This thesis examines the formation, development, role and behaviour of the Singapore National Employers' Federation (SNEF). Its focus is primarily the field of labour management. It addresses key issues in the role of the SNEF from its formation in 1980 to 2004, in the institutional context of Singapore's politics, economic development and industrial relations. This longitudinal study makes a substantial original contribution to understanding Singapore's leading national employers' association, and is a pioneering study of a national employers' association in East Asia. The thesis is a qualitative case-study, using fieldwork interviews, primary documents and the secondary literature as data sources. Through the critical event method, the work focuses analysis on key junctures for the SNEF's development and change during the period examined. In addition, the author employs the Sheldon and Thornthwaite (1999) model of employers' association strategy in framing the analysis of the thesis' central questions, and in examining SNEF's strategic decisions in response to changes in its external environment. By analysing how the SNEF's external roles and internal relations changed during each period, the research draws attention to the dynamic nature of this employers' association in the rapidly changing conditions marking Singapore's development. Given the central role of the People's Action Party (PAP) in Singaporean society, a central theme of this thesis is how the SNEF balances political pressures from Singapore's government-dominated corporatist system, with the needs of its diversified membership. The narrative core of the thesis identifies five distinct periods of Singaporean industrial relations - through the lens of the SNEF - reflecting larger economic developments through which the government guided the economy and society. The thesis finds that, while the SNEF is an independent and apolitical organisation, it is nevertheless deeply embedded in the Singaporean variant of corporatism. Accordingly, the SNEF's role and behaviour are inherently guided by the PAP's ideology of pragmatism and, in Singapore, sectoral interests deferred to and institutionally served national interests.