M.Com. (South African and International Taxation) / Tax policy is important on many levels. It directly affects all members of society. The gender impact of these polices is often overlooked. The study was motivated by the potential existence of unintended gender discrimination within various indirect taxes. Tax policy has real repercussions on household budgeting and spending. The impact is likely to differ between the genders and this should be taken into account when setting tax policy in order to maintain fairness. Value Added Tax and the national lottery are all regressive taxes and affect the poor more than the wealthy. In light of the feminisation of poverty, as well as different household responsibilities and spending patterns between men and women, the gendered effect of this regressive tax is significant. This study considers whether South Africa’s indirect tax legislation and policies result in gender discrimination and what the potential solutions are. A largely qualitative approach was undertaken in executing the research. This entailed detailed reading on the topic to support any inferences and conclusions. This study finds that indirect gender discrimination exists in South Africa’s indirect taxation system and policy. The discrimination arises mostly due to the regressive nature of indirect taxes. These taxes have far larger ramifications for the poor. Women make up most of the poorest people both in South Africa and around the world. Men and women also spend differently and their spending and decision making directly affects household disposable income. The result of these gendered spending patterns could be said to put woman at a disadvantage in certain cases. The introduction of additional zero-ratings on children’s clothing and personal hygiene products could go far in addressing discrimination without a huge impact to the fiscus.

In South Africa, it is evident that women are uniformed of their essential human rights, especially their inheritance and succession rights, including protection of such rights. Human rights are international norms that protect individuals everywhere from the states’ political, legal and social abuse. Human rights are entitlements which human beings have in order to enhance their human condition. They are the fundamental entitlements or minimum standards to be met for individual so that they live with dignity. This study focused on discrimination of women under customary law in South Africa with reference to inheritance and succession. The study validated the findings of other researchers on the impact of cultural practices on women’s rights to inheritance and succession. In addition the findings revealed that efforts t eliminate traditional practices, should foremost come from men and from communities that hold such destructive attitudes towards women. The outcomes and recommendations of this study would assist the government and other institutions to adopt effective measures to empower women and especially educate them so that they can assert and defend their human rights

Thesis (MPA)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: Transformation is an inevitable consequence of human resource practices and includes the political imperatives, behavioural transformation and the turnaround change. Gender equality is a critical component of the United Nations Resolution on Human Rights (Resolution 1325). Women are subjected to a variety of barriers that determine their organisational experiences, and therefore the achievement of gender equity requires the elimination of patriarchal practices, stereotypes and attitudes that perpetuate their marginalisation. Striving for gender equity within the armed forces should not reduce women to being passive victims of the transformation agenda as they operate both during conflict and peace-time. The representation and empowerment of women into decision-making structures and the protection of their rights can be spearheaded through the gender mainstreaming strategies. In the South African National Defence Force (SANDF) transformation placed greater emphasis on racial representivity to the neglect of gender equity. This situation has effectively contributed to the gender dialogue which aimed to assess the implementation of gender equity objectives. Furthermore, it is the guiding principle on the participation of women in the military to enhance gender representation and the attainment of self-actualisation and excelling in their areas of responsibilities. The purpose of the study was to explore the extent to which the SANDF supports gender transformation imperatives to ensure gender equity and it further investigated gender integration within the SANDF as a supportive theoretical analysis. The conceptual framework of gender transformation and gender mainstreaming in the military, and in particular within the SANDF, in the context of Employment Equity was conducted. To make an objective and informed assessment, the attitudes and perceptions of middle management and lower management of both the SANDF were measured. Data were collected from respondents through three sessions of facilitated focus group interviews and a semi-structured self-administered questionnaire. The sample was drawn from the Pretoria region. The findings of the study indicated that the DOD top leadership is supportive of gender transformation by the effective promulgation of transformation policies and the improvement in the representation of women in decision-making structures. The military environment is trying to create a conducive environment for women by providing resources, the essential training for women to maximise their potential, and furthermore by allowing their inclusion in all areas including deployment areas. / AFRIKAANSE OPSOMMING: Transformasie is ‘n onvermydelike gevolg van personeelbestuurspraktyk en sluit in die politieke imperatiewe, gedragstransformasie en omkeerverandering. Geslagsgelykgeregtigheid is ‘n kritieke komponent van die Verenigde Volke se Resolusie aangaande Menseregte (Resolusie 1325). Vroue word onderwerp aan ‘n verskeidenheid hindernisse wat hul organisasie ervarings bepaal en daarom vereis die bereiking van geslagsgelykgeregtigheid die uitwissing van patriargale praktyke, stereotipes en houdings wat marginalisering bevorder. Die strewe na geslagsgelykgeregtigheid binne Weermagte behoort vroue nie te degradeer tot passiewe slagoffers van die transformasie agenda nie aangesien hulle aangewend word tydens beide konflik- en vredestye. Die verteenwoordiging en bemagtiging van vroue in besluitmakende strukture en die beskerming van hulle regte kan gerig word deur geslagshoofstroming strategieë. In die Suid-Afrikaanse Nasionale Weermag (SANW) plaas transformasie groter klem op rasse verteenwoordiging as op die nalating van geslagsgelykgeregtigheid. Die situasie het effektief bygedra tot die geslagsdialoog wat beoog om die implementering van geslagsgelykgeregtigheid doelwitte te evalueer. Dit is ook verder die leidinggewende beginsel rakende die deelname van vroue in die militêr om geslagsverteenwoordiging te bevorder, die bereiking van selfaktualisering en uitblinking in hulle verantwoordelikeidsomgewings. Die doel van hierdie studie was om te bepaal tot welke mate die SANW geslagstransformasie imperatiewe ondersteun ten einde geslagsgelykgeregtigheid te verseker en het ook ondersoek ingestel na geslagsintegrasie binne die SANW as ‘n ondersteunende teoretiese anal ise. Die konseptuele raamwerk is geskep rakende geslagstransformasie en geslagshoofstroming in die militêr, en in besonder aangaande die SANW binne die konteks van Werkverskaffingsgelykheid. Ten einde ‘n objektiewe en ingeligte evaluering uit te voer, is die houdings en persepsies van Departement van Verdediging (DvV) militêre en siviele middelbestuurders en lae vlak bestuurders gemeet. Data is versamel van respondente tydens drie geleenthede van gefasiliteerde fokusgroep onderhoude en ‘n semi -geadministreerde vraelys. Die steekproef is geneem vanuit die Pretoria omgewing. Die bevindinge van die studie dui daarop dat die (DvV) se top-leierskap ondersteunend is aangaande geslagstransformasie deur die effektiewe uitvaardiging van transformasie beleide en die verbetering van verteenwordiging van vroue in besluitmakende strukture. Die militêre omgewing poog om ‘n omgewing te skep wat toeganklik is vir vroue deur die voorsiening van middele wat noodsaaklik is vir opleiding van vroue ten einde hul potensiaal te optimaliseer en hulle verder toegang te verleen tot alle gebiede insluitend gevegsgebiede.

The purpose of this study was to investigate the promotion of gender equity in the Amathole District Municipality (ADM). This investigation originated against the phenomenon that women are continuously faced with barriers to progress in the workplace. In an endeavour to find a meaningful solution to the problem, it was necessary to assess the degree of transformational change in the workplace; to ascertain what these barriers are; and how they can be overcome. The study commenced with an overview of the stance of women in the Republic of South Africa, especially their struggle to find a platform from where their voice could be heard. In order to achieve the research objectives, an in-depth literature study was undertaken. A survey was also conducted to examine the perceptions of gender equity in the ADM. The required data was collected by means of face-to-face semi-structured interviews with female officials in senior managerial positions. The study concludes with a number of recommendations that emanate from the literature review and qualitative study.

This study examined the influence of gender on access to venture capital and firm performance on Small, Medium and Micro Enterprises in King Williams Town, South Africa. This study sought to establish whether there was differential access to venture capital between genders; to establish whether men- and women-owned SMMEs differ in performance; to identify whether an association between gender and business related experience can be found; and to assess the extent to which the gender gap in SMME access to venture capital and performance could be allocated to gender differences in levels of business related experience. A total sample of 109 SMMEs was used which comprised 53 female- and 56 male-owned. The quota sampling technique was implemented and a self-administered questionnaire was used for the purpose of gathering primary data. Data for this study was gathered from SMME owners only as they were the targeted respondents. The t-test and Chi-square test were used for the statistical analysis in order to arrive at findings and conclusions. Based on a 64% survey response rate, the study reports the existence of statistically significant gender gap in SMME access to venture capital and SMME performance. In addition, this study also reports the existence of a gender gap in business related experience amongst SMME owners. However, after controlling for business related experience, the gender gap in SMMEs access to venture capital and performance disappears. This study therefore argues that the variation in business related experience between gender plays a major role in the noted gender gap. This study therefore concludes that addressing gender gap in business related experience is of vital importance as this would also assist in eliminating the apparent gender gap in access to venture capital and firm performance. To address the gender gap in business related experience, the study recommends that innovations in the design and delivery of training programmes should be implemented. Establishing and monitoring targets for current women managers who are also potential future business owners/SMME owners, should be a policy being practiced in both the private and public sector, among other recommendations outlined in the study.

The aim of the study was to investigate the implications of the intersectionality of gender, race and class on the career progress of women in corporate South Africa and Zimbabwe in order to create a theoretical framework of the factors that can influence women career experiences. The research problem statement was derived from the continued underrepresentation of women in leadership positions shown in global annual reports despite undisputed research on the necessity for gender diversity in management teams. The key study objective was to investigate how the intersections of gender, race and class have contributed to career experiences of women in senior and executive leadership positions in corporate South Africa and Zimbabwe. The detailed objectives included: (i) Exploring the impact of authorisation processes and dynamics on the career journeys of women (i.e., study participants), (ii) Understanding the internal influences (meaning the woman herself, her confidence, self-esteem, interpersonal skills etc.) and their impact on the career journeys of women, (iii) Exploring the systemic influences and their impact on or contribution to the career journeys of women and, (iv) Creating a holistic theoretical framework that explores the career “twists and turns” that women have to navigate and proposes how they can do so, thus enabling the creation of retention strategies for women in corporates. The research questions formulated to unpack the research problem and study objectives were as follows: (i) How do gender, race and class simultaneously impact the experiences and career progression of women? (ii) How do organisations authorise or fail to authorise women in leadership positions? (iii) How do personal and internal factors influence the career journeys of women leaders? and lastly (iv) How do systemic and/or organisational factors impact the career experiences of women leaders? Methodology: Qualitative data was gathered through semi-structured interviews from a total of 18 participants (i.e., 12 South African and 6 Zimbabwean women in positions ranging from junior manager to chief executive officer) selected using a combination of purposeful and snowballing sampling techniques. The main study findings showed that gender, race and class intersect on the career starting points of the working class African, Coloured and Indian women, and that race plays the bigger role in career progression in South Africa, while in Zimbabwe, gender is the bigger challenge. The study outcomes resulted in the development of a theoretical framework that women could use as a reference to navigate the workplace. The study limitations are that it focused only on three primary identities. The study will significantly contribute to a better understanding of the experiences of African women in management and could potentially advance the debate on race and gender transformation premised on lived experiences of women. It also confronts the issues of sexual harassment and intergenerational dynamics in the workplace. In addition, several recommendations are made for future research. / Business Management / D.B.L.

Recent studies have shown that graduates from historically White universities (HWUs) experience better labour market outcomes than graduates from historically Black universities (HBUs). This is a result of the legacy of apartheid which promoted racial inequality in all spheres of South African society, more especially in higher education and the labour market. Post-1994, government dedicated large amounts for the restructuring of the higher education sector of South Africa in order to level out the playing field. However, graduates from HWUs still experience better labour market success than graduates from HBUs. That said, there is limited information about the labour market outcomes and experiences of graduates from a former White university (especially graduates from Rhodes University). Therefore, the central aim of this dissertation is to show that graduates from a historically White university (Rhodes University) experience varying and unequal outcomes in the South African labour market on account of (among other factors) their chosen fields of study, race and sex. This study is informed by the heterodox labour market approach, which is partly inspired by the critical realist account of the labour market. As a result, this theoretical framework allowed the researcher to use the Labour Market Segmentation (LMS) theory as a tool to inform this analysis. The study has adopted a quantitative survey design and has incorporated some of the key methodological lessons learned from the collection of international graduate tracer studies. The findings from this study indicated that ‘field of study’ is a strong determiner of the outcomes of Rhodes graduates in the labour market. This was visible in the persistence of a skills bias towards commerce and science graduates. Evidently, even when we controlled for race and sex, graduates from the commerce and science faculties experience better labour market outcomes than humanities graduates. This is a result of a skills biased South African economy, which has a higher demand for certain skills over others. However, the findings from this study also show evidence of pre-labour market discrimination and inequality (based on race and sex) in the supply-side institutions such as the family, schooling and university. The findings also show continuities and discontinuities of labour market discrimination (based on race and sex) in the outcomes of Rhodes graduates in the South African labour market. More importantly, this dissertation indicates that Rhodes graduates experience varying outcomes in the labour market as a result of (among other factors) their chosen fields of study, race and sex.

MGS / Institute for Gender and Youth Studies

A surge of "masculinity in crisis" discourse suggests that men are primarily responsible for lawlessness, social mayhem, violence and other forms of psycho- and socio-pathology. This crisis is attributed, in part, to hegemonic models of masculinity which restrict men to certain modes of behaviour and specific roles in society. This study investigates the content of a group of South African adolescent males' cognitive schemata for masculinity and gender roles. A qualitative mode of enquiry was used to identify the beliefs held by participants about manhood and gender roles. The findings of this study affirm that a hegemonic model of masculinity exists is the sub-culture of South African society represented by the participants and suggests that hegemonic masculinity in South African is both restrictive and damaging to men and society. / Psychology / M. A. (Psychology)

A surge of "masculinity in crisis" discourse suggests that men are primarily responsible for lawlessness, social mayhem, violence and other forms of psycho- and socio-pathology. This crisis is attributed, in part, to hegemonic models of masculinity which restrict men to certain modes of behaviour and specific roles in society. This study investigates the content of a group of South African adolescent males' cognitive schemata for masculinity and gender roles. A qualitative mode of enquiry was used to identify the beliefs held by participants about manhood and gender roles. The findings of this study affirm that a hegemonic model of masculinity exists is the sub-culture of South African society represented by the participants and suggests that hegemonic masculinity in South African is both restrictive and damaging to men and society. / Psychology / M. A. (Psychology)