Made available in DSpace on 2014-12-17T15:46:21Z (GMT). No. of bitstreams: 1 LeidilaneOH_DISSERT.pdf: 1082713 bytes, checksum: cd985b6802481ed418b3e93c712585a2 (MD5) Previous issue date: 2010-08-30 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The provident rights were results of intense fights in between the capital and work, claiming the interventions of the state for the creation of an ample social protection system. In Brazil the law, Providence Social mark, dated 1923, from then on, the advances and extensions were many, of this diverse categories of politics. Mean while, in the 1990 s, the Brazilian government adopted the examples of other developed countries, the new pattern that hinted the realization of substantial changes on the states purpose, the reached rights and the proper organization of working classes. For the Social Providence, the principal loses turned out in 1998 and 2003; respectively in FHC governments and Lula, with the realization of two counter reforms that restricted the provident rights and motivated the privatization of public providence. In the scenery, the CUT, one of the representative organizations from working classes, founded in 1983, that has always itself with changed direction, from fighting to negotiating. This inflection determined the proposition of the center before the offers of the counter reforms, of Social Providence. The present work has the objective to analyze the social politic content of the fights from Brazilian union movement in the period of the conquests and disassembled rights and, to analyze the proposition, acting and offers from CUT in the counter reform period from Providence in the Government FHC and Lula. To perform this study beyond the essential bibliographical revision to found and deepen the subject, we use, the documental search through the internet pages, resolutions, informations and others publications from CUT. Using CUT in the governments worked in an elegant way, the FHC government against-reforms, showed itself through diverse actions, even though they didn t have homogeneous inside, contrary the neoliberalists politicians from this government, also the offers and precaution changers. While during the reign of Lula it shoved itself priority negociative and propositive / Os direitos previdenci?rios foram resultantes de intensas lutas entre o capital e o trabalho, exigindo as interven??es do Estado para cria??o de um sistema de prote??o social amplo. No Brasil a lei marco da Previd?ncia Social data de 1923, a partir de ent?o, muitos foram os avan?os e extens?es dessa pol?tica a diversas categorias. Entretanto, na d?cada de 1990 o Governo brasileiro adotou, a exemplo de outros pa?ses desenvolvidos, o paradigma neoliberal o que implicou na realiza??o de substanciais mudan?as no papel do Estado, nos direitos alcan?ados e na pr?pria organiza??o das classes trabalhadoras. Para a Previd?ncia Social as principais perdas se deram nos anos de 1998 e 2003, respectivamente nos Governos de FHC e Lula, com a realiza??o de duas contrarreformas que restringiram os direitos previdenci?rios e incentivaram a privatiza??o da previd?ncia p?blica. Nesse cen?rio, a CUT, uma das entidades representantes das classes trabalhadoras, fundada em 1983, que sempre se mostrou atuante mudou seu direcionamento: de combativa ? negociativa. Essa inflex?o determinou o posicionamento dessa Central diante das propostas de contrarreformas da Previd?ncia Social. O presente trabalho tem como objetivo analisar o contexto sociopol?tico das lutas do movimento sindical brasileiro no per?odo das conquistas e desmontes de direitos e, precipuamente analisar o posicionamento, atua??o e propostas da CUT no per?odo das contrarreformas da Previd?ncia nos Governos FHC e Lula. Para realiza??o desse estudo al?m da revis?o bibliogr?fica essencial para fundamentar e aprofundar o tema, utilizamos, principalmente, a pesquisa documental atrav?s de p?ginas da internet, resolu??es, informativos e outras publica??es da CUT. A atua??o da CUT nesses Governos deu-se de modo distinto: na contrarreforma do Governo FHC mostrou-se por meio de diversas a??es, apesar de n?o haver homogeneidade em seu interior, contr?ria ?s pol?ticas neoliberais desse governante, bem como ? proposta de mudan?as previdenci?rias. Enquanto que durante o Governo Lula mostrou-se prioritariamente negociativa e propositiva

Throughout South Africa, people are faced with various decisions with regard to planning for their future, but more so in planning for their retirement. It happens quite often that these investment decisions are postponed until only a few years before retirement, whether it is because of personal circumstances (cash flow restrictions) or changing employment. A number of people simply forget to plan for their retirement. Investment for retirement has become increasingly complex because of the great number of investment choices available and therefore this research attempts to identify and evaluate the most commonly used retirement investment opportunities in the market with their respective advantages and disadvantages. The research focuses on investment opportunities from a savings point of view and also evaluates each option from a South African income tax point of view which includes the cash inflows and outflows at the different stages (during the investment period as well as the maturity/retirement period). A number of investing options might seem very attractive at the initial phase, but may be less attractive at retirement or maturity date (especially looking at the tax benefits). This study focuses on both the current and newly proposed legislation as presented during the recent budget speech by the current Minister of Finance, Pravin Gordhan. AFRIKAANS : Regoor Suid-Afrika word mense gekonfronteer met besluite ingevolge die beplanning vir hul toekoms asook die beplanning vir hul aftrede. Dit gebeur gereeld dat hierdie beleggingsbesluite uitgestel word as gevolg van persoonlike omstandighede (wat kontantvloeibeperkings insluit) asook as gevolg van verandering van werkgewers. Party mense laat eenvoudig na om vir aftrede te beplan. Om te belệ vir aftrede word toenemend moeiliker as gevolg van die hoeveelheid beleggingsopsies beskikbaar. Hierdie navorsing poog dus om die mees algemene beleggingsopsies wat beskikbaar is, te identifiseer tesame met elkeen se individuele voordele en nadele. Die navorsing fokus op beleggingsgeleenthede vanuit „n besparingsoogpunt asook die Suid-Afrikaanse inkomstebelasting gevolge van elk van die opsies. Die Suid-Afrikaanse inkomstebelasting gevolge sluit in die kontantinvloeie en -uitvloeie tydens die duur van die beleggings asook by aftrede. Baie beleggingsopsies lyk aantreklik op die beleggingsdatum maar kan nadelig wees by aftrede. Die belastingontleding fokus op beide die huidige wetgewing asook die voorgestelde verandering in die wetgewing soos voorgestel tydens die begrotingsrede deur die huidige Minister van Finansies, Pravin Gordhan. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Kokott, J 2011, The evaluation of different retirement investment options as savings and tax planning tools, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03262012-124429 / > F12/4/182/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Thesis (MBA (Business Management))--University of Stellenbosch, 2007. / ENGLISH ABSTRACT: Fidentia became an active player in the South African financial services industry in 2005, only a few years since its inception. This was achieved through aggressive take-overs and a favourable public image boosted by employing known sports personalities and sponsorships of various sports teams, charities and other events. The Fidentia group seemed to go from strength to strength under the leadership of Mr. Arthur Brown assisted by his senior management team of which none more prominent than Mr. Graham Maddock. The group’s main business is Fidentia Asset Management (FAM) which, during 2003 and 2004, secured two of the biggest clients in Fidentia’s history. In 2003 the Transport Education Training Authority (TETA) invested R200,3 million and R1,2 billion of the Mineworkers Provident Fund was placed under its’ management in 2004. The Fidentia group was placed under final curatorship on 27 March 2007, based on reports by the then provisional curators and the Financial Services Board which claimed that their inspectors could not trace R680 million of almost R2 billion under the management of FAM. The analysis of the unfolding Fidentia case will show that without proper strategic planning and management, as well as adherence to suggestions on good corporate governance stakeholders’ risk exposure can be increased. NOTE: The information available till end August was analysed. / AFRIKAANSE OPSOMMING: Fidentia was teen 2005 ‘n aktiewe speler in die Suid-Afrikaanse finansiële dienste industrie, slegs ‘n paar jaar nadat dit gestig is. Dit is bereik deur aggresiewe oornames en ‘n publieke beeld wat versterk is deur bekende sportpersoonlikhede aan te stel en verskeie sportspanne, liefdadigheidsorganisasies en ander gebeurlikhede te borg. Die Fidentia groep het skynbaar van krag tot krag gegaan onder die leierskap van Mnr. Arthur Brown, ondersteun deur sy senior bestuurspan waarvan niemand meer prominent as Mnr. Graham Maddock. Die groep se hoofbesigheid is Fidentia Asset Management (FAM) wat gedurende 2003 tot 2004 twee van die grootste kliënte in Fidentia se geskiedenis verseker het. Gedurende 2003 het die “Transport Education Training Authority (TETA)” R200,3 miljoen by FAM belê en R1,2 biljoen van die “Mineworkers Provident Fund” is in 2004 onder FAM se bestuur geplaas. Die Fidentia group is op 27 Maart 2007 onder finale kuratorskap geplaas gebasseer op verslae deur die destydse voorlopige kurators en die Finansiële Dienste Raad wat beweer het dat hul inspekteure nie R680 miljoen van die amper R2 biljoen onder FAM se bestuur kon opspoor nie. Die analise van die Fidentia saak soos dit ontvou, sal wys dat sonder behoorlike strategiese beplanning en bestuur, asook die voldoening aan voorstelle van goeie korporatiewe bestuur belanghebbendes se blootstelling aan risiko kan verhoog. NOTA: Die inligting beskikbaar tot einde Augustus 2007 is ontleed.

South Africa’s labour legislation has recently undergone momentous changes, in particular, the changes relating to section 198B of the Labour Relations Act (LRA) 66 of 1995. These amendments have proven to be more contentious than any other changes implemented by government in past years. The purpose of this study is to examine and outline the specific implications that the amendments to legislation regarding fixed-term contracts have on a pension and provident fund company in Gauteng, South Africa. This research will therefore highlight the implications (positive and negative) concerning the changes to section 198B on a pension and provident fund organisation in Gauteng, South Africa. The qualitative investigatory study was conducted with six employees of a pension and provident fund company which makes use of fixed term contract employees, until data saturation was reached. The data was collected by means of individual in depth interviews. The results of the study clearly indicate that the changes to section 198B will have both negative and positive implications. Some of the negative implications are that organisation have had to incur increased employment costs as a result of having to provide equal benefits and conditions of employment to all fixed term contract employees. Organisations now have to review the necessity of deploying fixed term contracts and where required to do away with such contracts. The implication here is that, the employment flexibility which organisations previously had has now been removed. Some of the positive implications are that, a few employees who had been on fixed term contracts were employed on a permanent basis after the changes came into effect. Employees experienced greater job security and were offered much needed benefits such as medical aid, pension and disability benefits. Permanent and fixed term contract employees are now treated equally. Part-time employees have better job security and the enhanced ability to enforce statutory rights in terms of equal treatment in employment by evoking enforcement mechanisms such as the Commission for Conciliation, Mediation and Arbitration (CCMA), labour courts and bargaining councils with jurisdiction to arbitrate matters. / Business Management / M. Com. (Business Management)

This thesis examines industrial welfarism in Australia from 1890 to 1965. This period witnessed the gradual spread of the welfarism movement throughout Australian industry as employers sought ways to increase productivity and control in the face of external challenges. Once reaching its peak in the immediate post-War period, the welfarism movement was gradually subsumed as part of the increasing formalisation of personnel management. Waves of interest in welfare provision coincided with periods of labour shortage and/or labour militancy in Australia, indicating its dual role in the management of labour. Firstly, by offering benefits and services beyond that made necessary by the law or industrial awards, welfarism was designed to create a pool of good quality workers for management to draw from. Secondly, managers sought to enhance their control over these workers and their productive effort, using welfarism as a technique to build worker consent to managerial authority. This could be achieved through subtle methods aimed at boosting loyalty and morale, or through more direct programs designed to increase worker dependency on the company. In both ways, individual and collective worker resistance could be minimised, thereby reinforcing managerial prerogative. Despite its adoption by a variety of companies, a number of economic, political and institutional factors limited the extent of industrial welfarism in Australia. These include the small-scale of most enterprises prior to the Second World War, state involvement in the area of industrial relations and welfare provision, and the strength of organised labour. While the welfarism movement did not reach the heights experienced overseas, it nonetheless provided an important contribution to the development of formal labour management in Australia.

This thesis examines industrial welfarism in Australia from 1890 to 1965. This period witnessed the gradual spread of the welfarism movement throughout Australian industry as employers sought ways to increase productivity and control in the face of external challenges. Once reaching its peak in the immediate post-War period, the welfarism movement was gradually subsumed as part of the increasing formalisation of personnel management. Waves of interest in welfare provision coincided with periods of labour shortage and/or labour militancy in Australia, indicating its dual role in the management of labour. Firstly, by offering benefits and services beyond that made necessary by the law or industrial awards, welfarism was designed to create a pool of good quality workers for management to draw from. Secondly, managers sought to enhance their control over these workers and their productive effort, using welfarism as a technique to build worker consent to managerial authority. This could be achieved through subtle methods aimed at boosting loyalty and morale, or through more direct programs designed to increase worker dependency on the company. In both ways, individual and collective worker resistance could be minimised, thereby reinforcing managerial prerogative. Despite its adoption by a variety of companies, a number of economic, political and institutional factors limited the extent of industrial welfarism in Australia. These include the small-scale of most enterprises prior to the Second World War, state involvement in the area of industrial relations and welfare provision, and the strength of organised labour. While the welfarism movement did not reach the heights experienced overseas, it nonetheless provided an important contribution to the development of formal labour management in Australia.

Philosophiae Doctor - PhD / Nineteenth Century dentists in South Africa were brought under the provision of legislation in Natal and the Transvaal (1896) and the Cape Colony and the Orange Free State (1899). By the end of the Nineteenth Century a group identity had been established and the transition from a craft to a profession completed. From 1900-1958 dental societies were formed. Key dates are 1922 when the South African Dental Society, which became the Dental Society of South Africa (D.A.S.A.) after Incorporation in 1935, was constituted. Collective action by dentists, implemented through the societies, shaped the profession. From 1933-1948 the constitution of the D.A.S.A. was streamlined. The Magna Charta of Dentistry (Act 13, 1928) was enacted defining dentistry and the practice thereof. The Dental Mechanicians Act (1945) protected the mechanician, the dentist and the public against illicit practitioners. The D.A.S.A. initiated the Professional Provident Society for dentists, now extended to include all the professions. In 1936 tbe first National Congress was held, in 1953 the first International Congress, setting a future pattern. The status of the dentist was further improved by obtaining the right to use the courtesy title Dr and by the abolition of the professional licence fee (1938). The earliest .societies set up voluntary clinics for children and the indigent. The Transvaal initiated a provincial scheme for childrens' followed by the other provinces. Dental Services, a fully fledged of Health. dentistry, This evolved into branch of the Department Witwatersrand University established a dental school in 1925, followed by .the Universities of Pretoria, Stellenbosch , Western Cape and Medunsa. Facilities for postgraduate 'study exist at all these institutions. The R.E.D. Fund Aids Research Education and Development in the field of dentistry. The first unofficial Dental Journal was published in 1927, followed by the Official Bulletin (1945-1946) and finally the Official Journal of the D.A.S.A. During the Anglo Boer War the importance of healthy dentitions'for soldiers was first realised. Four conntract dentists att~nded to the British soldiers. The South African dentists served in the Army Dental Corps during the two world wars. Dentistry in South Africa is now on a par with dentistry in any country of the Western world.

Continuous reforms of pension systems of countries of the world remain significant considering the fact that many countries, including South Africa, face challenges of how to adequately provide for their ageing populations. South Africa’s retirement system takes a formal three-pillar approach; comprising the state old-age pension, occupational funds, and private savings. Pension provision (occupational) takes the form of retirement funds which are mostly established by employers, administered by insurance companies, and regulated by the state through legislation. South Africa does not have a public fund and relies solely on the private retirement system. Many workers in South Africa retire with no income or with insufficient benefits and end up relying on the state for support. The reasons for this include a general lack of a culture of saving, the absence of a public fund, the voluntary nature of the system, leakages that exist within the system, a lack of mandatory preservation of benefits, risks with lump-sum cash payments, and the fact that the system focuses more on those in formal employment. This raises the question whether the system is in line with what is guaranteed by section 27 of the Constitution of the Republic of South Africa, 1996 that everyone has a right to have access to social security. The right guarantees “everyone” access to some form of income (protection) during retirement, which makes retirement provision an important social security component. Thus, pensions play an important social security role as they protect the elderly from falling into poverty. Benefits received from retirement savings serve as income replacement in retirement and should therefore receive adequate protection, and they must be able to provide adequate protection to the beneficiaries – beyond mere survival. Over the years South Africa has embarked on many reform processes to find ways to improve its retirement system. This study determines the adequacy of South Africa’s occupational retirement system along social security objectives. It describes the nature of the system, considers proposals made for reform purposes, examines international law, (including systems in Belgium, the Netherlands, and the United Kingdom for a comparative study), identifies weaknesses in the system, and makes some proposals to improve coverage and protection of benefits. / Mercantile Law / LL. D.