<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>

<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>

Magister Philosophiae - MPhil / 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. / South Africa

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)