M.Com. (Taxation) / South African sportsmen and women (from now on collectively referred to as sportsmen) are currently facing new and exciting opportunities that were previously not available during the years of international sanctions. Opportunities such as international competition, meetings and extensive overseas tours have become the order of the day. However, to be able to compete at international level, means that sportsmen have to employ an ever increasing amount of resources to their sport, which results in the sport being transformed from a hobby or leisure time activity to a semi-profession. Due to this transformation, sportsmen are demanding compensation for the effort put into their sport. Despite strict amateur rules ample compensation is received by the sportsmen, which brings us to the question of what would the taxation implications be of such compensation received by amateur sportsman as a result of their participation in their respective sports. This study is aimed at answering this question, with specific reference to the two major so-called amateur sports, namely athletics and rugby. The Income Tax Act of 1962 makes no mention of income received by a sportsman specifically from the participation in any sport. To be able to answer the question reference has to be made to law reports and the general interpretation of the Act, and with the application of the same principles to the compensation received by a sportsman. The first important factor to determine is at what stage the sportsman crosses the proverbial Rubicon, in other words at what stage does the sport change from a leisure time activity to a profession. Various criteria relating to the income received have to be considered, amongst which are the following: - An amount in cash or otherwise - Received by, or accrued to a person - During the year or period of assessment - Excluding receipts and accruals of a capital nature - From a source within or deemed to be within the Republic of South Africa. Should the sportsman receive any compensation which complies to all the above mentioned criteria, then this compensation would be considered to be 'gross income' as specified in the Income Tax Act (Act 58 of 1962)(hereafter refered to as 'the Act'), and is the sportsman obliged to declare this compensation as gross income. As a result of the strict amateur rules, sportsmen are continuously looking for ways to obtain a commensurate compensation which is related to the amount of time, money and effort put in by them in the participation of their sport. One such an instrument is the use of trusts. This can be an effective way of earning a commensurate income from sport but it is important for the sportsman to keep track of the taxation implications of these instruments, especially as it is expected from the sportsman to declare all income received or accrued to him during the year of assessment.

Thesis (Ph. D.)--Ohio State University, 1966. / Includes bibliographical references. Available online via OhioLINK's ETD Center.

The purposes of the investigation were to determine if status of professional sports and professional athletes increases as male participation increases, if perceived status of 'athlete' increases with participation in sports that contain 'male' attributes, and if gender differences are related to status indicators. Sixty-eight students were administered a status-determinants questionnaire. A one-way ANOVA (gender) and a 2 x 12 ANOVA (gender x sport) were employed to determine status ratings of sports. A 3 x 2 (increase/decrease/no change x gender) Chi square was employed to determine status of sports, perceived masculinity of males/femininity of females, and status of the athlete related to gender attributes of sports.

Thèse (M. Ed.) -- Université du Québec à Chicoutimi, 2005. / Bibliogr.: f. [88]-96. Document électronique également accessible en format PDF. CaQCU

Thesis (Ph. D.)--Indiana University, 2005. / Includes bibliographical references (leaves 157-165). Also available online (PDF file) by a subscription to the set or by purchasing the individual file.

Thesis (Ph. D.)--Indiana University, 2005. / Includes bibliographical references (leaves 157-165).

Thesis (MA (History))--University of Stellenbosch, 2006. / In the world of sports, rugby was one of the last sports to shed its amateur status and fully embrace a professional era. This change has been accompanied by as many setbacks as successes, as each member country of the International Rugby Board had to deal with problems particular to their context. The South African context proved unique as it had to contend with a change in the governmental and social orders with the abolition of apartheid as well as with a change in value system with the adoption of a professional code. The acceptance of a new social order, one based on non-racialism has had an important influence of the development of the rugby union game in South Africa.

Orientador: Paulo Cesar Montagner / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Educação Fisica / Made available in DSpace on 2018-08-09T03:54:35Z (GMT). No. of bitstreams: 1 Beneli_LeandrodeMelo_M.pdf: 6552494 bytes, checksum: 72c3a7441903346038f8b7be15a3f22d (MD5) Previous issue date: 2007 / Resumo: O esporte moderno passou por profundas transformações (mercantilização, profissionalização e espetacularização), sobretudo através do modelo capitalista, que modificaram suas estruturas buscando atender à demanda ávida pelo consumo deste fenômeno. Diante desse fato, observa-se a introdução de características do profissionalismo na organização institucional do basquetebol masculino brasileiro nas diversas áreas que abrangem a modalidade. Dessa forma, o objetivo geral desse estudo é discutir sobre a apropriação das características do esporte profissional nas categorias de base do basquetebol masculino paulista. Como objetivos específicos esse estudo buscará contextualizar a origem e o desenvolvimento do esporte moderno, referenciar a trajetória institucional de organização do basquetebol masculino brasileiro, e analisar a estrutura organizacional das categorias de base do basquetebol masculino paulista. Baseado na classificação metodológica realizada por Gil (2002) no tocante aos objetivos e aos procedimentos técnicos, este estudo optou pela pesquisa exploratória e pelos procedimentos: bibliográfico e documental. Este estudo contribui para a área das ciências do esporte, na medida em que propõe explorar o material bibliográfico em torno do tema, visando compreender esse fenômeno complexo, e organizar um estudo que promova a discussão destes questionamentos. No capítulo 1 será contextualizado o processo histórico, especificadamente, a formação e o desenvolvimento da ¿sociedade burguesa¿, responsável por mudanças sociais que se refletiram nas práticas esportivas. Em seguida, serão discutidas as práticas esportivas iniciais e a forma como estas se organizaram em duas instâncias, na Europa (Inglaterra) e nos Estados Unidos (EUA). No terceiro tópico, o desenvolvimento do esporte moderno ao longo do século XX, permeando questões como a profissionalização e a espetacularização de algumas modalidades, inseridas na sociedade de massa e na sociedade de consumo. E por fim, apresentará o modelo da lógica capitalista de Jean Marie Brohm sobre o processo de transformação do esporte moderno. O capítulo 2 buscará contextualizar o desenvolvimento do basquetebol masculino no Brasil, abordando: a origem, a forma como a modalidade se institucionalizou no país e a trajetória da prática amadora para uma prática profissionalizada. Após a compreensão das transformações do esporte moderno e da organização do basquetebol masculino no Brasil, no capítulo 3 será elaborada uma discussão a respeito das categorias de base masculina do Estado de São Paulo, buscando entender como as relações estruturais e as mudanças na organização se estabeleceram neste cenário. Diante da discussão, percebe-se nessas categorias a presença de características da profissionalização do esporte, de maneira semelhante à categoria adulta: na organização do calendário anual, na maneira como se estruturam as equipes em relação às condições de treinamento e preparação para as competições, e principalmente, na forma de financiamento das equipes, dos atletas e dos profissionais envolvidos com a modalidade / Abstract: The modern sport passed to an intense transformations (mercantilization, professionalization and espetacularization), through the capitalist model, modified their structures looking for attending the avid demand for the consumption of this phenomenon. Buy the way, it¿s observed in the institutional organization of basketball the introduction of characteristics of the professionalism. So, the general aim is to discuss the appropriation of the characteristics of professional sport in the male¿s base basketball categories from São Paulo. As specifics aims this study will be looking for contextualize the origin and the development of the modern sport, understand the institutional trajectory of male¿s Brazilian Basketball organization, and analyze the organizational structure of the male¿s base basketball categories from Sao Paulo. Based on the methodological classification accomplished by Gil (2002) about the objectives and to the technical procedures, this study opted for the exploratory research and for the bibliographical and documental procedures. This study contributes to the area of the sports sciences, since it intends to explore the bibliographical material around the theme, aiming to understand that complex phenomenon, and to organize a study that promotes a discussion of these subjects.In the first chapter it will be contextualized the historical process, the formation and the development of the "bourgeois society", responsible for social changes that reflected in the sporting practices. Afterwards, the practices sporting initials and the form as these were organized will be discussed in two instances, in Europe (England) and in the United States (USA). In the third topic, the development of the modern sport along the twentieth century, discussing linked subjects as a professionalization and espetacularization of some modalities, including into the mass society and consumed society. Finally, will be present the model of capitalism logic by Jean Marie Brohm about the process of the modern sport transformation. In the second chapter will be looking for contextualize the evelopment of the male¿s basketball in Brazil, like: the origin, the form as the modality was institutionalized in the country and the trajectory of the amateur practice for a professionalized practice. After understanding this, in the third chapter will be elaborated a discussion about the base¿s categories in the State of Sao Paulo, reaching understand as the structural relationships and the changes in the organization established in this scenery / Mestrado / Ciencias do Esporte / Mestre em Educação Física

In recent times, the performances of the South African senior national team (“Bafana Bafana”) have not matched the impressive off-field advancements in South African professional soccer. At the historic 2010 FIFA World CupTM held in South Africa, Bafana Bafana became the first host nation to be eliminated in the first round of the competition. Such disappointments have compelled stakeholders in South African soccer to call for a re-assessment of all structures and programmes which have an impact on the playing abilities of South African players. Of prime importance is the need to obtain a better understanding of talent development in South African soccer. The aim of this research study was to determine the relevance of selected factors associated with successful talent development in South African male professional soccer players competing in the 2008-2009 ABSA PSL season. In order to accomplish the research aims, the literature relating to talent development concepts and models was examined. The literature review identified seven factors which are relevant to talent development in soccer. The empirical study was exploratory, and it utilized a descriptive, non-experimental approach. Data were collected via a 53-item questionnaire, which was designed to evaluate the identified seven factors. The questionnaire was administered to a sample of 56 South African professional soccer players who played for clubs participating in the 2008-2009 season of the ABSA Premier Soccer League. The results obtained from the sample were analysed in terms of their descriptive statistics and confirmatory factor analysis was performed. The following six factors were statistically confirmed as being associated with the successful talent development of the sample: Training Environment, Motivation and Ambitions, Personal Development, Family Support, Cultural Factors and Coaching. These six factors accounted for 58 percent of the overall variance. The questionnaire had a reliability of 0.84, as measured by the Cronbach alpha coefficient. The study concludes that talent development in South African soccer is a multifactorial and complex process. Although the sample size was not suitable for discriminant analysis, theories such as the relative age effect and the „10-year rule‟ may be applicable to South African soccer. This study also adds to the limited body of knowledge on South African soccer, by identifying and scientifically analysing those factors which are associated with successful talent development. As success on the international stage becomes a priority in South African soccer, the identified factors serve as a sound scientific basis in the formulation of improved structures and strategies for perfecting the abilities of young soccer players, and increasing the competitiveness of Bafana Bafana.