The Mineral and Petroleum Resources Development Act (“MPRDA”) and the Broad-Based Socio-Economic Empowerment Charter for the South African Mining and Minerals Industry (“Mining Charter”), created in terms of the MPRDA, aim to address the exploitative legacies of past discriminatory practices in the mining industry. Impoverished mining communities stand to benefit from empowerment under the Mining Charter in the form of mine community development – one of the elements that constitute a mining right holder's commitment under the Mining Charter. Despite this legislative intervention and the relative wealth generated by the extraction of mineral resources, poverty and conflict have become the stereotypical images associated with mining areas. This project aims to determine why the empowerment of mining communities through mine community development perpetuates poverty from the past and creates new inequalities. To answer this main question, it is considered how the historical context within which the relevant policy and legislation were created, affected legislative drafting. Second, the effects of promoting development and empowerment in legislative provisions are explored to determine which worldviews and underlying values are being promoted by the legislative instruments under discussion. Furthermore, it is considered how these worldviews and underlying values affect how mining communities, subjected to harsh socio-economic living conditions, are depicted in legislative provisions. Here, it is specifically considered what the notion of “community” signifies in a development context and how “community” is represented in legislation. The thesis is a theoretical exposition of the ideological assumptions underlying the concepts “development”, “empowerment”, “community” and “poverty”. It is shown that “mine community development” is an inherently contradictory notion in South African law. The development paradigm implies the universalisation of values, effectively creating “the poor”, and causing vagueness and paradoxes. It results not only in a perpetuation of poverty and inequality from the past but also in the creation of new inequalities, as is evident in the differentiation drawn by the Mining Charter between different types of communities in mining areas. Measures currently being enforced by the legislation under discussion, are in desperate need of reconsideration.

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.

In Kenya, a 2013 presidential directive reserved 30% of government procurement opportunities for enterprises owned by women, youth, and persons with disabilities to promote economic empowerment; however, as of 2016, female entrepreneurs continued to be outpaced by their male counterparts. The lack of policy evaluation from the female entrepreneur perspective limits the ability to assess progress and identify obstacles. Through purposeful sampling and semistructured interviews, this qualitative phenomenological study obtained the perceptions of the implementation and impact of Access to Government Procurement Opportunities (AGPO) on economic empowerment from the perspective of 20 female entrepreneurs in Kenya previously awarded procurement contracts. Responses were coded and analyzed thematically using Moustakas's modified van Kaam method in the context of the policy feedback theory and empowerment. Five themes emerged from the female entrepreneurs' experiences: (a) enhanced economic empowerment; (b)improved potential to earn new government contracts motivated enrollment in the AGPO; (c) access to business development services enhanced competitiveness to obtain government tenders; (d) negative financial impact due to government-delayed payments for goods and services; and (e) success impeded by procurement officers' incompetence, corruption and harassment. Social change may be promoted through the economic empowerment of women being maximized with stronger implementation and regulation of this affirmative policy primarily through a streamlined application process, prompt payments for services rendered, flexible funding, and regulated competent and ethical procurement practices.

In the field of International Development, increased attention has been given to the concept of women’s empowerment as it has been recognized as a potential driver for change. Classified as a global struggle, commitments to this concept have been at the core of many development interventions, whether they be a small NGOs working in a single community or large-scale international aid agencies with presence all around the world. Despite its international recognition, women’s empowerment has been largely left unquestioned within development practices and especially with regards to the impact it may have on local beneficiary communities. This thesis will address how universal ideas such as this one become meaningful in the local setting through a case study of CARE-International’s Women’s Empowerment in Zanzibar project that was implemented from the years 2008-2011. In applying Sally Merry’s (2006) concept of vernacularization, as a theoretical framework, it will be shown that international aid organizations do not simply adapt women’s empowerment to the local arena. Instead, various local actors are involved in a dynamic process of translating, negotiating, and making the concept more meaningful to the beneficiaries and, thus, cause a new hybrid understanding of women’s empowerment to emerge. This new concept draws more extensively on local institutions, knowledge and practices that have been inter-weaved with Islamic practices which play an important role in the lives of Zanzibaris. This thesis will illustrate how NGO culture converges with and diverges from the local communities and expose the realities that exist within the greater development discourse.

Magister Commercii - MCom / The minithesis argues that microfinance institutions help their clients by offering saving services, through which the clients will be able to get 'chunks of money' on a regular basis . These 'chunks of money' enable them to protect against emergency risks for it acts as a crisis-coping mechanism by building up the asset base in its physical, financial, human, and social sense. The accumulation of an asset base is not only critical in fighting risks ahead of time, but also enables poor clients to protect against losses afterwards . Thus the saving services provided by these institutions are essential in improving their clients' capacity to build up and manage their assets.

Magister Legum - LLM (Mercantile and Labour Law) / Most developed countries that enjoy the lion's share of foreign investment do not have domestic legal frameworks on foreign direct investment. This is because investors are attracted by a holistic picture of these countries. Such countries have strong institutions of governance, enjoy political and economic stability, embrace democracy, have respect for rights, and have high levels of development - factors which attract investors. In terms of regulation, many of these countries are heavily reliant on bilateral investment treaties. However, this is not the case in developing countries such as Zimbabwe. The existence of an effective and efficient legal framework on the governance of foreign direct investment is an important consideration for investors. This emanates from the fact that developing countries often have weak legal systems, shaky economies and uncertain political environments.

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).