M. Tech. Entrepreneurship / This study examined the practice of corporate entrepreneurship within K.C. Auto Technology (K.C. Auto Tech), a company that specializes in auto electrical service and parts in South Africa, serving the entire automotive, heavy-duty, construction and agricultural industry. Corporate entrepreneurship is a top-down process, which originates with and filters down to employees. It is a management strategy to foster workforce initiatives and efforts to innovate and develop new business. An assessment of the corporate entrepreneurial environment is cardinal to the successful implementation of an intrapreneurial strategy which may assist K.C. Auto Technology in gaining a competitive edge. The researcher aimed to explore the extent to which corporate entrepreneurship is practised within K.C. Auto Technology.

No abstract available. / Thesis (MBA)-University of Natal, Durban, 2000.

The thrust of the study is to investigate the Local Government Turnaround Strategy as introduced by Cabinet in the year 2009. In this treatise a critical evaluation of the Local Government Turnaround Strategy that was passed by cabinet as a panacea that seeks to address the challenges that are being faced by municipalities today will be embarked upon. A case study of the Ngqushwa Local Municipality in the Amathole District Municipal area will be undertaken with the view to understand whether the Local Government Turnaround Strategy will indeed assist ailing local municipalities like Ngqushwa. As can be seen in our country, apartheid has left many problems both in the social, economic and political realms of our society. When local government was first established it was for the perpetuation of separate development as enshrined in the policy of apartheid. Apartheid was not the beginning of geographic, institutional and social separation at the local level. Segregation was already a policy by the time apartheid was introduced in 1948. However, the Group Areas Act, the key piece of legislation, instituted strict residential segregation and compulsory removal of black people to own group areas. Through spatial separation, influx control, and a policy of own management for own areas, apartheid aimed to limit the extent to which affluent white municipalities would bear the financial burden of servicing disadvantaged black areas. These separate developments led to the collapse of the former Black Local Authorities. When the democratic government took over the same challenges reared their heads again. Many intervention programmes were introduced to assist ailing municipalities to be viable. The study thus has tried to indicate how the Turnaround has assisted municipalities like the Ngqushwa Local Municipality.

"Mining operations" and "mining" are defined in s 1 of the Income Tax Act (ITA). A concept that is of great significance to this definition is the matter of when a mineral is won and the related question of when does the mining process end and the process of manufacture commences. Case law has not established a definitive point that can be used by the mining taxpayer to determine where the mining process ends for income tax purposes. The Supreme Court of Appeal was presented with the perfect opportunity in the Foskor1 case to clearly define the boundaries between these processes. Unfortunately, the court did not seize this opportunity to provide legal certainty. The significance of the distinction lies in the fact that a mining taxpayer is allowed to claim accelerated capital allowances. The objective of these allowances is to provide tax relief to the mining taxpayer taking the immense risk of investing billions of rands in capital expenditure. The capital expenditure incurred will also result in direct foreign investment. This in turn will result in economic growth and job creation. Currently, there is no legal certainty as to which processes will qualify as mining operations for income tax purposes. This may result in mining taxpayers being hesitant to incur capital expenditure as the risk relating to a project would have increased. The accelerated capital allowances may therefore not serve their intended purpose. The gross domestic product (GDP) contribution from gold mining has been decreasing in the last number of years, but this decrease has to a large extent been offset by an increase in the downstream or beneficiated minerals industry. This industry has also been identified by Government as a growth sector. The downstream or beneficiated mineral industry may not be catered for in the current definition of "mining operations" and "mining" and may therefore not qualify for beneficial tax allowances. It is therefore proposed that the term "won" as used in the definition of "mining operations" and "mining" should be defined in s 1 of the ITA as follows: A mineral is "won" when all the requisite and necessary processes, including, amongst other things, refinement, beneficiation, smelting, separation, have been undertaken to the mineral to render it saleable in an open and general market. This extension will provide legal certainty to a mining taxpayer and will ensure that South Africa obtains direct foreign investment and maximum value for its minerals. This will contribute to economic growth for South Africa's developing economy and result in job creation.

Thesis (MPA.) --University of Limpopo, 2016. / Refer to document

Bibliography: pages 94-102. / There is currently much work underway internationally to improve the accuracy and to refine the detail of accounting for health care expenditures. This research was initiated by the increasing activity in the field of national health accounting, as well as by previous research indicating that the Reserve Bank might be underestimating private health care expenditure in the national accounts. The Reserve Bank estimate of health care expenditure is important as it is the only complete and regularly produced estimate of private sector health care expenditure for South Africa. It was posited that an independent estimation of private health care expenditure would show that its magnitude is underestimated in the expenditure estimates published by the Reserve Bank for the national accounts. This thesis was upheld by the results of the research. The thesis estimate of private health care expenditure was R15 billion, 39% higher than the Reserve Bank estimate available at the time. It was also 21% higher than the final Reserve Bank estimate published in December 1995. The methodology used to derive the thesis estimate involved a survey of national income accounting concepts and guidelines embodied in the internationally used publication, the 1993 System of National Accounts. Primary data was collected from a wide range of institutions in the South African health sector. Secondary data sources were also consulted in several instances. In particular, the Registrar of Medical Schemes was consulted for medical scheme expenditure estimates as they constitute the largest portion of private sector health care expenditure in South Africa. The thesis estimate was then calculated for a single year according to the 1993 System of National Accounts guidelines. The year chosen was the government financial year from April 1992 to March 1993. The year was chosen to coincide with the year chosen for a national health expenditure review. In the presentation of the results, the estimate was broken down in separate "sources" and "uses" matrices, which are being used internationally to present national health accounting information. From the comparison of the Reserve Bank and thesis expenditure estimates, one of the most important recommendations that emerged was that the Reserve Bank should consult a wider range of expenditure data sources, more timeously and regularly. In particular, it was suggested that the Reserve Bank should negotiate earlier access to the data held by the Registrar of Medical Schemes, as well as cross-check household survey data with independent estimates of out-of-pocket and statutory scheme health care expenditure. In addition to providing a new benchmark estimate for private sector health care expenditure in the government financial year 1992/93, the breakdown of the estimate into matrices provides a framework that could be used as the basis for the development of more detailed satellite national health accounts, in accordance with 1993 SNA standards.

Thesis (M.Com. (Accountancy))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2015 / Many studies considering the effects CEOs‟ characteristics have on the companies they run have been carried out in America. This study considers if organisational outcomes and strategic choices are partially predicted by managerial background characteristics as put forward by Hambrick and Mason (1984). It attempts to determine if the personality traits of CEOs of JSE listed companies (which result in them being classified as a narcissist) have an impact on the financial performance on the company for which they work. As identified by Chatterjee and Hambrick (2007), prior research has explored how executive‟s characteristics are manifested in organisational outcomes, however very little research addresses the narcissistic aspect of CEOs personalities. This study explored whether a relationship exists between CEO narcissism and strategic dynamism in a nonprobability, convenience sample.. A 5-item narcissism index was used as a proxy for narcissism and financial leverage, overhead efficiency and plant and equipment newness, were used to measure strategic dynamism. Multiple regression was used to analyse the data by applying CEO narcissism as the independent variable, strategic dynamism as the dependents variable whilst including control variables, including the CEO tenure, the age of the CEO, the age of the company, and indicator variable for the presence of a COO, the phase of the economy during which the CEO served his tenure and an indicator variable for which industry the company is operating in. The results of this study revealed that there is a viii correlation between the level of narcissism, captured using unobtrusive measures, of a JSE listed company‟s CEO and the level of strategic dynamism of that company. The results of the regression models suggest that whilst there is no observable relationship between narcissism and strategic dynamism, there is a relationship between narcissism and two of the components of strategic dynamism, financial leverage and plant and equipment newness. This research contributes further to the study of the effect of narcissistic CEO‟s on the companies for which they work and suggests that the personality traits of CEOs should be considered by company boards and shareholders when deciding to elect a person as CEO as well as by investors when deciding which companies to invest in.

Industrial and Organisational Psychology / M.Com. (Bedryfsielkunde)

The object of this thesis is to investigate the application of international law in municipal law, and more specifically to focus on international human rights law. A determination of the sources of international human rights law constitutes the point of departure. Treaties are the primary source of international human rights law, followed by customary law. Recent authority indicates that the formation of customary human rights law differs from that of customary international law in general. There are, however, also international documents on human rights not falling within the scope of the traditional sources as embodied in section 38 of the Statute of the International Court of Justice. Non-binding sources of law, or soft law - most notably the Universal Declaration of Human Rights - are shown to play an important role in the formation of both treaties and custom and directly influence state practice. Theoretical explanations expounding the application of international law in the domestic law of states are examined, assessing their suitability for effective implementation of international human rights instruments. Since the application of international law in municipal law depends on, and is regulated by rules of domestic law, the relevant rules of legal systems which may, due to historical factors or regional proximity, impact on South Africa, are examined. State practice points to two primary methods of dealing with international law obligations in domestic law, namely transformation (associated with the dualist theory) or direct application (associated with the monist theory). The specific method of incorporation adopted by a state is often closely related to that state's constitutional system. The advantages and disadvantages associated with each particular method are related to the intricacies of individual legal systems. From an internationalist perspective the often misunderstood doctrine of direct application, has the advantage of making the intended protection afforded by human rights treaties to individuals directly enforceable by domestic courts with a minimum of state intervention. The position of international law in South Africa is assessed against this background. South Africa's constitutional history under British rule followed British law requiring legislative transformation of treaty obligations, but permitting customary law to be directly incorporated into common law. The position of international law became constitutionally regulated in South Africa with the introduction of a constitutional democracy. Drafting errors and practical difficulties experienced with the 1993 Constitution, were largely ironed out by the 1996 Constitution. The post-apartheid Constitutions introduced changes and new dimensions compared to the pre-1993 position of international law, including: the consideration of international law when interpreting the constitutionally protected human rights; the involvement of the legislature in the treaty-making process; and provisions for both transformation and direct application of treaties subject to the provisions of the Constitution. Customary international law is confirmed as forming part of South African law, and courts are obliged to interpret legislation in accordance with international law. An analysis of court decisions after 1993 reveals the following broad trends: (i) The impact of international law as part of South African law is still largely overlooked. (ii) The majority of references to international law by the courts are to international human rights agreements and decisions by international tribunals under section 39 of the Bill of Rights. (iii) The distinction between international law and comparable foreign case law, as directed by section 39, is often blurred. (iv) No distinction is made between international hard and soft law when deciding on human rights matters. (v) Courts have refrained from applying international human rights obligations which form part of South African law because they are self-executing or form part of customary international law. (vi) Binding international human rights obligations are only referred to for comparative purposes. (vii) The term "treaty" is interpreted in accordance with the definition of the Vienna Convention on the Law of Treaties. The intention to create legally binding obligations is therefore implicit. It has been the policy of the post-apartheid South African government to ratify or accede to the major international human rights agreements as swiftly as possible. The execution of this policy has, however, met with numerous problems. As a result, South Africa has to date not become party to the International Covenant on Economic Social and Cultural Rights. Many treaties to which South Africa is a party have not yet been incorporated into South African law and compulsory reports on the Convention on the Elimination of All Forms of Racial Discrimination, the Convention on the Elimination of Discrimination Against Women and the International Covenant on Civil and Political Rights are overdue. Despite the post-apartheid euphoria about the creation of a human rights culture in South Africa and the formal commitment by government to give effect to international human rights instruments, much remains to be done before South Africa can be regarded as formally complying with international human rights standards. / Law / LL. D. (Law)

The corporate governance set-up in South Africa has undergone fundamental changes during the past decade, with the country today being responsive to most corporate governance issues. South Africa should be complimented for its King Code on Corporate Governance, the Companies Act and Johannesburg Securities Exchange Listing Requirements which have significantly strengthened the country’s corporate governance framework. These legal instruments have been influential in limiting directors’ powers and regulating the way directors are remunerated as a way of achieving good corporate governance. The research discusses the South African corporate governance framework with particular focus on the legal and regulatory framework that seeks to regulate directors’ powers and remuneration. An evaluation of the extent to which the legal and regulatory framework restrains directors’ powers and curbs excessive remuneration is undertaken. Recommendations are then provided on how the existing framework can be improved to adequately and effectively regulate directors’ powers and remuneration so as to achieve good corporate governance. / Mercantile Law / LL.M.