A quarter of the labour force in South Africa is currently unemployed. The majority of the unemployed are between the ages of 18 and 29 years. The causes of these poor employment statistics has been widely debated, however, the cost of unskilled South African labour is a common thread. One of the solutions to improve the statistics is to implement tax incentives to reduce the cost of labour, which would theoretically increase the demand of the labour. Countries such as the United States of America have implemented some form of tax incentive to promote job creation over the years. South Africa has, however, not used this alternative to deal with unemployment. The problem had escalated to such a state that the Government announced in 2011 that it would spend R5 billion on job creation and announced that the funds would be spent through the implementation of a youth wage subsidy. Current studies on policy choices to promote job creation in South Africa discuss the possible tax incentives which could be implemented. However, these studies have not evaluated the successes of these incentives in other countries and whether it would be possible to apply them to a South African context. The proposed youth wage subsidy has not been analysed in terms of the incentives implemented in other countries to determine whether or not they would be successful in South Africa. The aim of the study was to determine if there was a gap in the tax legislation with regard to motivating job creation and how this gap could best be filled. This was achieved by firstly, analysing the key causes of unemployment in South Africa, and secondly, determining whether any of the current tax legislation measures deal with those causes. Two tax incentives implemented in the United States of America were analysed for their successes and failures in order to determine what South Africa needs to do if it was to implement any similar incentives. Finally, the National Treasury’s discussion paper on its proposed youth wage subsidy was analysed against the findings identified above to determine whether the subsidy is viable in the South African labour market. AFRIKAANS : ’n Kwart van die arbeidsmag in Suid-Afrika is tans werkloos met die meeste werkloses tussen die ouderdom van 18 en 29 jaar. Daar word reeds geruime tyd geredeneer oor die oorsaak van die swak arbeidstatistieke, tog is daar ooreenstemming dat die koste van ongeskoolde arbeid in Suid-Afrika ’n bydraende faktor is. Belastingaansporings wat die koste van arbeid verminder en dus teoreties die vraag na arbeid verhoog, kan moontlik die swak arbeidstatistieke verbeter. Lande soos die Verenigde State van Amerika het met verloop van jare sekere belastingaansporings ingestel om werkskepping te bevorder. Suid-Afrika het egter nog nie dié alternatief gebruik om die probleem van werkloosheid aan te pak nie. Die probleem het sulke afmetings aangeneem dat die regering in 2011 bekend gemaak het dat hy R5 biljoen aan werkskepping sal bestee in die vorm van die implementering van ’n jeugloonsubsidie. Huidige navorsing oor beleidskeuses om werkskepping in Suid-Afrika te bevorder, handel oor die moontlike belastingaansporings wat ingestel kan word. Dié navorsing evalueer egter nie die sukses van hierdie aansporings in ander lande of die moontlikheid van die toepassing daarvan op Suid-Afrikaanse omstandighede nie. Die huidige navorsing ontleed ook nie die voorgestelde jeugloonsubsidie aan die hand van die aansporings wat in ander lande ingestel is om sodoende te bepaal of dit hier sal slaag nie. Die doel van die navorsing was om te bepaal of daar ’n gaping in die wetgewing oor belasting is ten opsigte van die aanmoediging van werkskepping en hoe sodanige gaping ten beste gevul kan word. Dié navorsing het in sy doel geslaag deur eerstens die sleuteloorsake van werkloosheid in Suid-Afrika te ontleed en tweedens te bepaal of enige van die huidige belastingwetgewingsmaatreëls daardie oorsake aanspreek. Die sukses én mislukking van twee belastingaansporings wat in die Verenigde State van Amerika ingestel is, te ontleed ten einde te bepaal wat Suid-Afrika moet doen indien hy enige soortgelyke aansporings sou implementeer. Ten laaste is die besprekingsdokument oor die voorgestelde jeugloonsubsidie van die Nasionale Tesourie ontleed aan die hand van bogenoemde bevindings om te bepaal of die subsidie in die Suid-Afrikaanse arbeidsmark lewensvatbaar sou wees. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Text in Afrikaans / Hierdie navorsing is gerig op die aanwending van narratiewe pastorale terapie met breadwinners wat werksonsekerheid tydens 'n rasionaliseringsproses ervaar. Die studie is kwalitatief van aard en is gebaseer op narratiewe pastorale gesprekvoerlng esook die proses van meervoudige refleksie waardeur die navorsing gerig en aangepas word. As navorser was ek deelnemer in die proses van verandering waarin veralgemening genegeer is en die rol van persoonlike kennis beklemtoon is. Die terapie is gerig op proaktiewe optrede tydens die rasionaliseringsproses en is ten opsigte van elkeen van die deelnemers aangewend in pasmaakgesprekke waartydens hul unieke behoefles aandag geniet het. Deur die metode van eksternalisering is die invloed van werksonsekerheid op die deelnemers geeksploreer en is hulie aangemoedig om in 'n ander verhouding tot die probleem van werksonsekerheid le staan. Namate die deelnemers tydens hierdie proses belangrike skuiwe op die vlak van identiteit gemaak het, ken hulie die toekoms met nuwe hoop bejeen. / The research was directed at the application of narrative pastoral therapy with breadwinners experiencing job insecurity during a process of rationalisation. This qualitative study was based on narrative pastoral conversations as well as the process of multiple reflection through which the research was directed and adapted. As researcher, I was a participant in the process of change in which generalisations were negated and the role of personal knowledge emphasised. The therapy was directed at proactive action during the rationalisation process and was applied in respect of each of the participants in a customised conversation. The influence of job insecurity on the participants was explored through the method of externalisation and they were encouraged to adopt a new relationship to the problem of job insecurity. In the process, as each participant made important shifts on the level of identity, they wera able to view the future with new hope. / Philosophy, Practical & Systematic Theology / M. Th. (Praktiese Teologie (Pastorale Terapie))

Text in Afrikaans / Hierdie navorsing is gerig op die aanwending van narratiewe pastorale terapie met breadwinners wat werksonsekerheid tydens 'n rasionaliseringsproses ervaar. Die studie is kwalitatief van aard en is gebaseer op narratiewe pastorale gesprekvoerlng esook die proses van meervoudige refleksie waardeur die navorsing gerig en aangepas word. As navorser was ek deelnemer in die proses van verandering waarin veralgemening genegeer is en die rol van persoonlike kennis beklemtoon is. Die terapie is gerig op proaktiewe optrede tydens die rasionaliseringsproses en is ten opsigte van elkeen van die deelnemers aangewend in pasmaakgesprekke waartydens hul unieke behoefles aandag geniet het. Deur die metode van eksternalisering is die invloed van werksonsekerheid op die deelnemers geeksploreer en is hulie aangemoedig om in 'n ander verhouding tot die probleem van werksonsekerheid le staan. Namate die deelnemers tydens hierdie proses belangrike skuiwe op die vlak van identiteit gemaak het, ken hulie die toekoms met nuwe hoop bejeen. / The research was directed at the application of narrative pastoral therapy with breadwinners experiencing job insecurity during a process of rationalisation. This qualitative study was based on narrative pastoral conversations as well as the process of multiple reflection through which the research was directed and adapted. As researcher, I was a participant in the process of change in which generalisations were negated and the role of personal knowledge emphasised. The therapy was directed at proactive action during the rationalisation process and was applied in respect of each of the participants in a customised conversation. The influence of job insecurity on the participants was explored through the method of externalisation and they were encouraged to adopt a new relationship to the problem of job insecurity. In the process, as each participant made important shifts on the level of identity, they wera able to view the future with new hope. / Philosophy, Practical and Systematic Theology / M. Th. (Praktiese Teologie (Pastorale Terapie))

Changing working conditions in South Africa are currently characterised by various challenges to individuals in the workplace, such as affirmative action, voluntary severance packages and discharges. Discharges are often associated with employment insecurity and threatening loss of employment. Insecurity about employment can be very stressful to remaining workers after a discharge process. Their lack of control over what happens to them, can lead to high levels of stress and deteriorating attitudes in the workplace. Insecurity about employment may last for months or even years and could have a negative influence on not only the “mental health” of the individual worker, but also on their entire existence. A psychological approach to threatening loss of employment on its own is inadequate. The spiritual needs of human beings should also be taken into account. Therefore pastoral care and support should be available to people in order to help them to cope effectively with painful, frustrating and frightening situations. The threat of loss of employment requires a holistic approach to helping. At present holistic approaches include emphases on holistic medicine, meditation, prayer and the role of spiritual healing. Pastoral care is increasingly taking note of what is happening in the secular professions and how it can be supportive. This development challenges the practical theologian to be part of a multi-disciplinary approach when dealing with people who are subject to the threat of loss of employment. The aim of this study is to examine the possibilities of a holistic approach as part of pastoral support to persons experiencing threatening loss of employment. Although pastoral care can benefit from a multi-disciplinary approach to threatening loss of employment, this cooperation is not a simple or straightforward matter. Pastoral care is in need of guidelines for its relationship with psychology and for how to deal with faith in the counselling process. In order to provide some guidelines for pastoral care for individuals who feel a protracted threat of loss of employment, this study will make use of Gerkin’s model for pastoral care which will be brought into dialogue with a cognitive behavioural therapeutic model. Pastoral care should not focus on only “problem-solving”, but the counsellee should experience that healing takes place within the “pastoral relationship”. In this “relationship” the counsellee should always be reassured that human suffering cannot separate people from the love of God as it was revealed in Christ. Pastoral care may never lose sight of the Christian traditions that shaped its identity and should strive for an approach to counselling in which the Bible as testimony to God’s love is taken seriously. Pastoral care should take the lead in involving the Christian community in caring for one another and for the human needs in the wider community. A strong, healing Christian community that is open to the challenges and opportunities in secular society can make a contribution to a global partnership. / Dissertation (MA (Theology))--University of Pretoria, 2008. / Practical Theology / MA / unrestricted

Summaries in English and Afrikaans / Text in Afrikaans / Die probleem van armoede is aangespreek deur middel van die groepwerkproses, waardeur mense sodanig bemagtig is dat die kringloop van armoede verbreek kon word. 'n Kwasi-eksperimentele navorsingsontwerp is gebruik met die groepwerkprogram as onafhanklike veranderlike en die algemene tevredenheid en graad van bemagtiging van die groeplede as die afhanklike veranderlikes. Slegs die voorondersoekgroep en twee eksperimentele groepe is aan die program onderwerp, maar nie die kontrolegroepe nie. n Voor- en natoets is deur aldie groeplede voltooi, om kwantitatiewe data te versamel. K walitatiewe data is versamel deur deelnemende waarneming en doelgeribte gesprekvoering. Die belangrikste verskil tussen die resultate van die eksperimentele groepe en die kontrolegroepe, was dat eersgenoemde tot aksie oorgegaan het terwyllaasgenoemde passief gebly het. Die gevolgtrekking kan dus gemaak word dat die groepwerkprogram wei tot die bemagtiging van die groeplede gelei het wat aan die program onderwerp was. Sleutelterme: Armoede, werkloosheid, haweloosheid, kwantitatiewe en kwalitatiewe navorsing, eksperimentele ontwerp, beskikbaarheidsteekproef, groepwerk, bemagtiging. / The problem of poverty was addressed through the group work process, in order to empower people so that the cycle of poverty could be broken. A quasi-experimental design was used with the group work programme as the independent variable and the general contentment and degree of empowerment of the group members as the dependent variables. Only the pilot study group and the two experimental groups were exposed to the programme, while the two control groups were not. Pre- and posttests were taken of all the group members to gather quantitative data. Qualitative data was gathered by means of participant observation and purposeful conversation. The most important difference between the different groups was that action was taken by the groups subjected to the programme, whereas the control groups remained passive. It can thus be concluded that the group work programme was instrumental in empowering those group members exposed to the programme. / Social Work / M.A. (Social Work)

Summaries in English and Afrikaans / Text in Afrikaans / Die probleem van armoede is aangespreek deur middel van die groepwerkproses, waardeur mense sodanig bemagtig is dat die kringloop van armoede verbreek kon word. 'n Kwasi-eksperimentele navorsingsontwerp is gebruik met die groepwerkprogram as onafhanklike veranderlike en die algemene tevredenheid en graad van bemagtiging van die groeplede as die afhanklike veranderlikes. Slegs die voorondersoekgroep en twee eksperimentele groepe is aan die program onderwerp, maar nie die kontrolegroepe nie. n Voor- en natoets is deur aldie groeplede voltooi, om kwantitatiewe data te versamel. K walitatiewe data is versamel deur deelnemende waarneming en doelgeribte gesprekvoering. Die belangrikste verskil tussen die resultate van die eksperimentele groepe en die kontrolegroepe, was dat eersgenoemde tot aksie oorgegaan het terwyllaasgenoemde passief gebly het. Die gevolgtrekking kan dus gemaak word dat die groepwerkprogram wei tot die bemagtiging van die groeplede gelei het wat aan die program onderwerp was. Sleutelterme: Armoede, werkloosheid, haweloosheid, kwantitatiewe en kwalitatiewe navorsing, eksperimentele ontwerp, beskikbaarheidsteekproef, groepwerk, bemagtiging. / The problem of poverty was addressed through the group work process, in order to empower people so that the cycle of poverty could be broken. A quasi-experimental design was used with the group work programme as the independent variable and the general contentment and degree of empowerment of the group members as the dependent variables. Only the pilot study group and the two experimental groups were exposed to the programme, while the two control groups were not. Pre- and posttests were taken of all the group members to gather quantitative data. Qualitative data was gathered by means of participant observation and purposeful conversation. The most important difference between the different groups was that action was taken by the groups subjected to the programme, whereas the control groups remained passive. It can thus be concluded that the group work programme was instrumental in empowering those group members exposed to the programme. / Social Work / M.A. (Social Work)