61 |
The practices of corporate entrepreneurship within K.C. Auto Technology.Ngane, Harris Mesumbe. January 2014 (has links)
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.
|
62 |
An exploratory study on post-merger performance and accrual of benefits in the Wayne Rubber merger.Singh, Ashok. January 2000 (has links)
No abstract available. / Thesis (MBA)-University of Natal, Durban, 2000.
|
63 |
Assessing the local government turnaround strategy: the case of Ngqushwa Local MunicipalityBokwe, Nosiphiwo Gloria January 2014 (has links)
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.
|
64 |
A critical analysis of the distintion between mining and manufacturing for South African income tax purposesCloete, Loriaan January 2010 (has links)
"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.
|
65 |
Evaluating the effectiveness of financial management in state owned enterprises:a case of Limpopo Economic Development AgencyMasekoameng, Ramadimetja Catherine January 2016 (has links)
Thesis (MPA.) --University of Limpopo, 2016. / Refer to document
|
66 |
An evaluation of expenditure in the private health care sector and its reporting in the national accounts of South AfricaValentine, Nicole Britt January 1997 (has links)
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.
|
67 |
An exploratory study regarding the impact narcissistic CEOs have on the strategic dynamism of JSE listed companiesOechslin, Stephanie Elizabeth January 2015 (has links)
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.
|
68 |
Die verband tussen organisasiekultuur en organisasiesamesmelting in die lerende organisasieMolleman, Karin 30 November 2002 (has links)
Industrial and Organisational Psychology / M.Com. (Bedryfsielkunde)
|
69 |
International law in South African municipal law: human rights procedure, policy and practiceOlivier, Michèle Emily 01 1900 (has links)
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)
|
70 |
South Africa principles of corporate governance : legal and regulatory restraints on powers and remuneration of executive directorsMoyo, Nomusa Jane 11 1900 (has links)
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.
|
Page generated in 0.1239 seconds