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Is tax legislation effectively discouraging employee share ownership?Isaacman, Allon Joel January 2017 (has links)
Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2017 / Share incentive schemes have been used for many years as a mechanism to
compensate, retain and attract talent by offering employees a stake in the business.
Share incentives, however, usually contribute an increasingly larger portion of
executive pay in comparison with general employees. The motive for larger share
incentive based compensation is on the foundation that management must have a skin
in the game in order for their interest to be appropriately aligned with shareholders.
The Treasury and the South African Revenue Service (‘SARS’) have historically viewed
share incentive schemes with suspicion. Treasury and SARS consider these schemes as
salary conversion plans designed avoid tax. This has led to a litany of tax legislation
that has sought to combat this so called avoidance. As things stand it appears the
legislation is far too reaching and no longer reflects the commercial and economic
reality of an increasingly entrepreneurial world.
The aim of this research report is to ascertain whether the current tax policy is
effectively discouraging employee share ownership. This paper will consider the
impact of the current tax provisions on share incentive schemes for both the
employees and their companies’. The United Kingdom offer tax advantages for
employee share ownership plans thus the report will also include a comparison with
the tax legislation governing share option schemes in the UK. The comparison will aid
in recommending a more sensible and equitable way forward with regards to the
taxation of share incentive schemes in South Africa.
Key words:
Share incentive plans, Section 8B, Section 8C, executive remuneration, equity based
compensation / GR2018
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The 'managed' co-operative : a case study into the social and economic benefits of participating in rural co-operatives in KwaZulu-Natal.Elliott, Lucy M. January 1999 (has links)
The primary goal of development is to alleviate poverty, and thus improve people's
lives. Co-operatives around the world are becoming used more regularly as a vehicle
for such development. However, as a result of economic pressures, co-operatives
have changed over the years, reflecting a more business-like approach in order to
compete in a competitive market. As a result certain types of co-operatives come
under the banner of 'new wave' co-operatives. This dissertation examines two such
co-operatives and analyses what social and economic benefits accrue to individuals as
a result of participating in rural co-operatives. It also reflects upon the 'managed'
status of the co-operative and its implication for members. / Thesis (M.Soc.Sc.)-University of Natal, Durban, 1999.
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A critical analysis of the tax efficiency of share incentive schemes in relation to employees in South AfricaJonas, Samantha 12 1900 (has links)
Thesis (MAcc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Share incentive schemes have become an important part of the remuneration package of
employees in South Africa. Employers offer share incentive schemes to employees in
order to attract and retain high quality workers while aligning the interests of the
employees with those of the shareholders. Employees are motivated to participate in share
incentive schemes due to the opportunity to invest in their financial future, as well as the
opportunity to share in the economic success and growth of the employer company. Due
to the increase in the utilisation of share incentive schemes to remunerate employees, the
South African Revenue Service (the SARS) increased its focus on the taxation of such
schemes.
Section 8C of the Income Tax Act No. 58 of 1962 (the Act) was introduced by the SARS
on 24 January 2005 to govern the taxation of share incentive schemes in South Africa.
Prior to the introduction of section 8C, section 8A sought to tax the gains realised by
employees participating in share incentive schemes, being the difference between the
market value on the exercise date and the grant price. The tax liability incurred by
employees in terms of section 8A did not tax the full gain eventually realised by employees
upon vesting of the shares and the SARS sought to close this loophole through the
introduction of section 8C to the Act. The employer company is required by the Fourth
Schedule to withhold employees’ tax amounting to the gain realised by the employee in
terms of section 8C of the Act.
This assignment analysed the workings of the four share incentive schemes most
commonly found in the South African marketplace, namely: share option scheme, share
purchase scheme, deferred delivery share scheme and phantom share scheme. The
current normal income tax legislation governing share incentive schemes in relation to
employees was examined by considering literature contained in the Act, amendment bills
and acts, case law and other material. Based on current income tax legislation, the tax
implications of each of the four selected share incentive schemes was determined and
compared in order to determine which of the selected share incentive schemes are most
tax efficient in relation to the employee. It was concluded that the share option scheme and the deferred delivery share scheme
are the most tax efficient schemes in relation to the employee. Based on case studies
conducted, along with an analysis of the current income tax legislation contained in the
Act, the share option scheme and the deferred delivery share scheme resulted in the
lowest overall tax liability for employees. It was further concluded that employers will be
required to revisit the structuring of their current share incentive schemes in order to
ensure that any dividends paid to employees in terms of the schemes will remain exempt
in terms of the amended section 10(1)(k)(i)(dd). The assignment includes
recommendations relating to how share incentive schemes can be structured to be more
tax efficient. / AFRIKAANSE OPSOMMING: Aandele-aansporingskemas het ’n belangrike deel van die vergoedingspakkette van
werknemers in Suid-Afrika geword. Werkgewers bied aandele-aansporingskemas aan
werknemers om sodoende hoë-kwaliteit werkers te lok en te behou terwyl die belange van
die werknemers met dié van die aandeelhouers belyn word. Werknemers word
gemotiveer om aan aandele-aansporingskemas deel te neem vanweë die geleentheid om
in hul finansiële toekoms te belê, sowel as die geleentheid om in die ekonomiese sukses
en groei van die werkgewer-maatskappy te deel. Weens die toename in die aanwending
van aandele-aansporingskemas om werknemers te vergoed, het die Suid-Afrikaanse
Inkomstebelastingdiens (die SAID) sy fokus op die belasting van welke skemas verskerp.
Artikel 8C van die Inkomstebelastingwet Nr. 58 van 1962 (die Wet) is deur die SAID op 24
Januarie 2005 ingestel om die belasting van aandele-aansporingskemas in Suid-Afrika te
beheer. Voor die instelling van artikel 8C het artikel 8A gepoog om die winste gerealiseer
deur werknemers wat aan aandele-aansporingskemas deelneem, te belas, synde die
verskil tussen die markwaarde op die uitoefeningsdatum en die toekenningsprys. Die
belastingaanspreeklikheid aangegaan deur werknemers ingevolge artikel 8A het nie die
volle wins uiteindelik gerealiseer deur werknemers ten tye van vestiging van die aandele
belas nie, en die SAID het gepoog om hierdie skuiwergat te sluit deur die instelling van
artikel 8C in die Wet. Daar word van die werkgewer-maatskappy verwag om
werknemersbelasting ingevolge die Vierde Bylaag te weerhou ten bedrae van die wins
deur die werknemer ingevolge artikel 8C van die Wet gerealiseer.
Hierdie studie het die werking van die vier mees algemene aandele-aansporingskemas in
die Suid-Afrikaanse mark geanaliseer, naamlik: die aandele-opsieskema, aandeleaankoopskema,
uitgestelde-leweringskema, en die skyn-aandeleskema. Die huidige
normale inkomstebelastingwetgewing wat aandele-aansporingskemas ten opsigte van
werknemers beheer, is ondersoek deur die literatuur in die Wet, wysigingswetsontwerpe
en wette, beslissings en ander materiaal in oënskou te neem. Gebaseer op huidige
inkomstebelastingwetgewing is die belastingimplikasies van elk van die vier geselekteerde
aandele-aansporingskemas bepaal en vergelyk om sodoende te bepaal watter van die geselekteerde aandele-aansporingskemas die mees belastingdoeltreffend ten opsigte van
die werknemer is.
Daar is gevind dat die aandele-opsieskema en die uitgestelde-leweringskema die mees
belastingdoeltreffende skemas ten opsigte van die werknemer is. Gebaseer op
gevallestudies wat uitgevoer is, tesame met ’n analise van die huidige
inkomstebelastingwetgewing vervat in die Wet, het die aandele-opsieskema en die
uitgestelde-leweringskema gelei tot die laagste algehele belastingaanspreeklikheid vir
werknemers. Daar is verder tot die gevolgtrekking gekom dat daar van werkgewers
verwag gaan word om die strukturering van hul huidige aandele-aansporingskemas te
hersien om sodoende te verseker dat enige dividende wat aan werknemers in terme van
die skemas betaal word, vrygestel sal bly ingevolge die aangepaste artikel 10(1)(k)(i)(dd).
Die studie sluit aanbevelings in oor hoe aandele-aansporingskemas gestruktureer kan
word om meer belastingdoeltreffend te wees.
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A Study of the Relationships between Employee Stock Ownership Plans and Corporate PerformanceRobinson, Robert K. (Robert Kirkland) 05 1900 (has links)
This work collected four years of financial data from an employee-owned firm and a traditionally-owned firm from the same industry. The data were then organized to provide measures of three dimensions of corporate performance: (1) employee turnover, (2) productivity, and (3) profitability. Based upon a review of the literature, employee stock ownership plans (ESOP) are reported to enhance corporate performance after their adoption. Additionally, ESOPs are purported to perform better than traditionally-owned companies. This dissertation developed hypotheses to ascertain whether or not the particular ESOP used in this study conformed to these expectations. The first set of three hypotheses was tested using multiple regression techniques to determine if the ESOP experienced a reduction in turnover, an improvement in productivity, and an increase in profitability following its conversion to employee-ownership. The results of the regressions found that there was no incremental significance. There was no improvement noted in the performance of the ESOP firm. Another component of this investigation was to determine whether improvements in corporate performance were temporary or permanent phenomena. This portion of the research was rendered superfluous when no improvements were available for analysis. The final question that was examined was whether the ESOP would demonstrate better performance than a traditionally-owned control firm during the post-intrusion period. There was no significant difference discovered in productivity and profitability. A marked difference was identified in terms of turnover. However, it was the traditionally-owned firm which performed better than the employee-owned firm—the opposite of what was predicted. These findings, although interesting, had to be evaluated as inconclusive because of innate differences between the treatment and control firms. The variance between the two companies may be attributed to such factors as company size and marked differences in their respective labor markets. The ESOP used in this study did not demonstrate any of the changes in performance that had been predicted.
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Perspectives on employee stock ownership in France, Germany, and The United States of America / "Kern, Alexander 12 December 2014 (has links)
Tout d'abord, cette recherche examine le capitalisme partagé, le développement théorique et historique de la participation des salariés, et les droits de propriété. Deuxièmement, la thèse analyse empirique sur les perspectives de l'actionnariat salarié. Premièrement, la période du 19ème siècle jusqu'au début du 21ème siècle en Allemagne est recherchée. Nous essayons de répondre à la question : "Est-ce que les décideurs politiques en Allemagne veulent créer une société de propriétaires ?" Au cours de la recherche, nous montrons l'hypothèse "L'actionnariat salarié est un critère des pères fondateurs de l'Allemagne afin de stabiliser Allemagne socio-économique après la Seconde guerre mondiale. Supporté bien évidemment par une étude qualitative de recherches d'archives historiques. En Allemagne, il est évident que les pères fondateurs ont poursuivis "Wohlstand für Alle" à travers les actions des citoyens. Deuxièmement, cette recherche examine la relation entre l'actionnariat salarié et le WACC. La thèse analyse le conflit entre les parties prenantes internes et externes, qui est représenté par le cours des actions d'une entreprise en supposant un marché efficace. Nous émettons l'hypothèse : «Un pourcentage plus élevé d'actions détenues par les salariés provoque un WACC inférieur" Ceci est confirmé par un modèle de régression quantitative fixe de panneau d'effet dans le cas de l'indice Société des Bourses Françaises 120 et l'indice 500 de Standard & Poor. / Firstly, this research examines shared capitalism, the theoretical and historical development of employee participation, and ownership rights. Secondly, the thesis analyzes empirically perspectives on employee stock ownership. First, the period from the 19th century until the beginning of the 21st century in Germany is researched. We attempt to answer the question: "Did policy makers in Germany want to create a society of owners?" During the research we prove the hypothesis "Employee ownership was a criterion of Germany's founding fathers in order to stabilize Germany socio-economically after the Second World War." We confirm it through a qualitative study of historical archive researches. In Germany, there is clear evidence that founding fathers pursued "Wohlstand für Alle" through citizen's shares. Second, this research examines the relationship between employee stock ownership and the weighted average cost of capital. The thesis analyzes the conflict between internal and external stakeholders, which is represented through a company's stock price assuming an efficient market. We hypothesize: "A higher percentage of shares held by employees causes a lower WACC." This is confirmed through a quantitative fixed effect panel regression model in the case of the Société des Bourses Françaises 120 index and Standard & Poor's 500 index.
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L'épargne salariale en France : quels enjeux pour les politiques de rémunérations ? Un examen théorique et empirique du partage du profit associé à un plan d'épargne entreprise / The effects of Profit Sharing and Employee ownership plan on wages policies in France. A theoretical and empirical analysisDelahaie, Noélie 26 February 2010 (has links)
L'objectif de cette thèse est de contribuer à la compréhension des enjeux de l'épargne salariale pour les politiques de rémunérations dans les entreprises en France. Une mise en perspective historique et théorique permet d'abord d'identifier les motivations conduisant les entreprises à développer un dispositif alliant l'intéressement et le PEE. Ensuite, nous explicitons à travers une modélisation théorique de type « Principal-Agent » les caractéristiques d'un contrat associant l'intéressement à un PEE. Les prédictions théoriques qui en découlent sont enfin validées par une étude empirique sur des données individuelles d'entreprises et de salariés. A partir d'une estimation par appariement sur le score de propension, les résultats révèlent que les entreprises qui intègrent à leurs politiques de rémunérations un dispositif alliant l'intéressement et le PEE versent en moyenne des salaires de base plus faibles, compensés par le versement d'une prime d'intéressement. Par ailleurs, celui-ci s'accompagne d'un impact positif et significatif sur le profit mais d'un effet non significatif sur la productivité du travail des entreprises. Il existe néanmoins une corrélation positive entre la mise en œuvre du dispositif et la productivité du travail pouvant avoir pour origine un effet de sélection. Ces travaux nous invitent à défendre la thèse selon laquelle l'instauration par les entreprises d'un dispositif alliant le partage du profit et le PEE vise non seulement des effets d'incitation mais aussi des objectifs de maîtrise des coûts salariaux. Au-delà, lorsque le PEE donne lieu à la constitution de l'actionnariat salarié, il permet aux entreprises de poursuivre des objectifs de stabilisation du capital. / This dissertation aims at shedding a new light on the analysis of the effects of profit sharing and employee ownership plan on wages practices in France. We firstly purpose a survey of the theoretical foundations of profit sharing and employee ownership plan. By considering institutional and macroeconomic changes in France since 1980, we secondly develop an historical analysis of the financial participation. In this context, we argue that a system based on both profit sharing and employee ownership plan is not only designed as an effort incentive scheme but also as a risk transfer device. We thirdly develop a Principal-Agent model to determine the optimal characteristics of a contract based on both profit sharing and employee ownership plan. Our hypothesis is then tested on an original matched employer-employee database concerning French firms. Using a Propensity Score Matching method which allows controlling for potential selection bias, we show that such a contract has no significant impact on the labour productivity but a positive one on the firm's benefit. We finally find a negative impact on the employee's base wage but no significant effect on the total earnings.
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Evaluating the performance of farmworker participation schemes in the Western Cape ProvinceNdlozi, Collen Vusi 04 1900 (has links)
Thesis (MScAgric)--Stellenbosch University, 2005. / ENGLISH ABSTRACT: It is generally acknowledged that South African commercial agriculture will
have to be restructured to integrate the previously disadvantaged communities
in the agricultural economy of the country. This is so because of the prevailing
disparities between agriculture amongst the black societies and the traditional
"white" commercial agriculture. After the inception of the ANC governance in
1994, affirmative action measures viz inequalities and inequitable access to
resources and markets became necessary to remove these imbalances.
However, it is not seen as a quick fix; it will take decades to eradicate the
imbalances created during the period of apartheid rule.
A farmworker equity-sharing scheme (FWESS) was first introduced at the
Whitehall farm in the Grabouw area of the Western Cape in 1992. The South
African Department of Land Affairs adopted this strategy in the face of land
reform as one of the major Land Redistribution for Agricultural Development
programmes to provide basic support to the farmworkers in order to enable
them to participate in the financial stakes of the commercial farming in South
Africa.
The main research objective of this study was to evaluate the performance of
FWESSs and assess the contribution of the programme to the improvement of
the living standards of the previously disadvantaged individuals, viz
farmworkers. This was achieved through a survey, which included five
FWESSs administered by the Cape Town regional office of the Department of
Land Affairs (DLA). Interviews were conducted amongst the ordinary
farmworkers, members of the board of worker trustees and the original
owners. Among other things, the motivations, characteristics of governance,
socio-economic factors and financial performance of the schemes were
evaluated.
It is evident from the investigation that the original owners are in the forefront
in the initiation of the equity-sharing schemes on their farms. Job security was
shown as the most important motivation by some farmworkers for their
participation in equity-sharing schemes, while other shareholders (original owners) indicated that the initial capital injection in the business and the
empowerment of the farmworkers through capital appreciation and dividends
was the most important motivation. Equity-sharing schemes are a relative new
concept in farms that were included in this study and after the initial negative
impact with the change in the management of the organisation, the schemes
are faring good financially. / AFRIKAANSE OPSOMMING: Dit word algemeen erken dat die Suid-Afrikaanse kommersiële landboubedryf
herstrukturering sal moet ondergaan om voorheen-benadeelde gemeenskappe
by die landbou-ekonomie van die land te integreer. Dit is toe te skryf aan die
ongelykhede wat ten opsigte van die landboubedryf tussen swart
gemeenskappe en die tradisionele "blanke" landboubedryf bestaan. Na die
bewindoomame van die ANC-regering in 1994, is maatreëls vir regstellende
aksie ten opsigte van ongelykheid en onregverdige toegang tot hulpbronne en
markte in werking gestelom hierdie ongelykhede uit die weg te ruim. 'n
Kitsoplossing is egter nie moontlik nie; dit sal tientalle jare neem om die
ongelykhede wat gedurende die apartheidsbewind geskep is, uit te wis.
Die eerste plaaswerker kapitaaldelingskema is in 1992 op die Whitehall-plaas
in die Grabouw-distrik van die Wes-Kaap ingestel. Die Suid-Afrikaanse
Departement van Grondsake het hierdie strategie as een van die
hoofprogramme vir grondherverdeling vir die ontwikkeling van die
landboubedryf aanvaar, om basiese steun aan die plaasarbeiders te verleen om
hulle in staat te stelom 'n deel in die finansiele belang van die kommersiële
landboubedryf in Suid -Afrika te verkry.
Die hoof navorsingsdoelwit van hierdie studie was om die uitwerking van die
plaaswerker kapitaaldelingskema te evalueer en die bydrae van die program
tot die verbetering van die lewenskwaliteit van voorheen-benadeelde
individue, naamlik plaasarbeiders, te beoordeel. Dit is bewerkstellig deur
middel van 'n opname wat die vyf plaaswerker kapitaaldelingskemas wat deur
die Departement Grondsake se streekkantoor in Kaapstad geadministreer
word, te betrek. Onderhoude is met gewone plaasarbeiders, lede van die raad
van arbeidertrustees en die oorspronklike eienaars gevoer. Evaluering is onder
andere gerig op die motivering agter deelname aan die skemas, kenmerke van
die bestuur daarvan, sosio-ekonomiese faktore en die finansiële prestasie van
die skemas.
Dit het uit die ondersoek duidelik geword dat die oorspronklike eienaars die
voortou geneem het met die inisiriëng van die kapitaaldelingskemas op hul
plase. Werksekuriteit is as die belangrikste motivering deur plaasarbeiders gegee vir die deelneming aan die kapitaaldelingskemas, terwyl die ander
deelnemers (oorspronklike eienaars) die aanvanklike kapitaal-inspuiting in die
boerderyen die bemagtiging van die plaasarbeiders deur kapitaalappresiasie
en dividende as die belangrikste motiverings aangedui het.
Kapitaaldelingskemas is 'n relatiewe nuwe konsep by boerderye wat in hierdie
studie betrek is en na die aanvanklike negatiewe bëinvloeding met die
verandering in die bestuur van die organisasie, is die skemas besig om
finansiël goed te vaar.
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Evaluation of the performance of equity-sharing schemes administered by the Department of Land Affairs, Worcester district office of the Western Cape ProvinceRalehoko, Enoch Ntala 12 1900 (has links)
Thesis (MAgricAdmin)--Stellenbosch University, 2005. / ENGLISH ABSTRACT: The study evaluated farmworker equity-sharing schemes administered by the
Worcester regional office of the Department of Land Affairs in the Western Cape.
The objectives were to investigate the performance of farmworker equity-sharing
schemes against recent literature, to evaluate the motivation for the establishment of
these schemes and whether they served the purpose for which they were established.
Through investigating the role these schemes play in improving the farmworkers '
livelihood, the study investigated the changes farmworkers experienced on the farm
since the establishment of the schemes. The perceptions of farmworkers regarding the
schemes were also investigated.
The study found that at all the farms evaluated there was a lack of formal training to
all the levels of farmworkers, including committee members and shareholder workers.
These farms did not have the funds to finance training programmes for their
farmworkers. Poor training impeded farmworkers to utilise their skills and participate
in decision making on the farm. Contrary to the objectives of financial participation
and farmworker equity-sharing schemes, most of these schemes did not achieve the
broad objectives of the participation schemes such as empowering their workers.
Living and working conditions seem to have improved on most of the farms although
some farms seem to have experienced no change at all. The ESTA Laws could be the
cause of the improvements in housing and working conditions but not the
implementation of the farmworker equity-sharing schemes. Respondents did not seem
to experience discrimination due to gender. Financially the schemes are not
performing well. This is evident from the number of schemes that were liquidated due
to financial problems and for which financial statements could not be obtained. These
schemes face various institutional and structural challenges, which includes financial
challenges. / AFRIKAANSE OPSOMMING: Hierdie studie het plaaswerker-aandeelhouerskemas wat deur die Worcesterstreekskantoor
van die Departement van Grondsake in die Wes-Kaap bestuur word,
geëvalueer. Die oogmerke van die studie was om die verrigting van plaaswerkeraandeelhouerskemas
teenoor onlangse literatuur te ondersoek, om die motivering vir
die vestiging van hierdie skemas te evalueer en te bepaal of hulle wel die doel dien
waarvoor hulle gevestig is. Deur die rol van hierdie skemas in die verbetering van
plaaswerkers se bestaan te ondersoek, het die studie ook ondersoek ingestel na die
veranderinge wat sedert die vestiging van die skemas deur plaaswerkers ervaar is. Die
plaaswerkers se persepsies van die skemas is ook ondersoek.
Die studie het bevind dat daar by al die plase wat betrek is 'n tekort aan formele
opleiding aan al die vlakke van plaaswerkers was, met inbegrip van komiteelede en
aandeelhouer-werkers. Hierdie plase het nie oor die fondse beskik om
opleidingsprogramme vir hulle plaaswerkers te finansier nie. Swak opleiding strem
plaaswerkers in die toepassing van hulle vaardighede en in hulle deelname aan
besluitneming op die plaas. In stryd met die doelwitte van finansiële deelname en
plaaswerker-aandeelhouerskemas het hierdie skemas nie in hulle doel geslaag nie.
Woon- en werksomstandighede op die meeste plase het blykbaar sedert die vestiging
van die skemas verbeter, alhoewel sommige plase skynbaar geen vemaderinge
ondergaan het nie. Die Wet op die Uitbreiding van Sekerheid op Verblyfreg kan 'n
verklaring vir die verbetering in behuising en werksomstandighede wees, en nie
noodwendig die implementering van die plaaswerker-aandeelhouerskemas nie.
Respondente het volgens alle aanduidings nie diskriminasie op grond van geslag
ondervind nie. Die skemas presteer finansieel nie goed nie. Dit is duidelik uit die getal
skemas wat as gevolg van finansiële probleme gelikwideer is en waarvoor finansiële
state nie verkry kon word nie. Hierdie skemas staar verskeie institusionele en
strukturele uitdagings in die gesig, waaronder ook finansiële uitdagings.
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The New Beginnings community development project :social capacity as prerequisite for sustainabilityLoots, Cedric 04 1900 (has links)
Thesis (MPhil)--University of Stellenbosch, 2005. / ENGLISH ABSTRACT: The South African wine industry has a history of super-exploitation. Wine farm
labour practices such as paternalism, tied housing, tied employment and the tot system
have maintained farm worker communities in a trapped and dependent position.
Within these trapped farm worker communities social pathologies such as alcohol
abuse, a highly unstable family life, illegitimacy and illiteracy are common. On an
individual level, members of these communities are predominantly low in selfconfidence,
self-esteem, self-reliance etc. On a communal level, domestic violence,
child battering, drunken brawls, knife stabbings etc. are common in farm worker
communities.
In response to these conditions in wine farm worker communities, a number of
initiatives have been launched within the South African wine industry. This research
study focuses on one of these initiatives, called the New Beginnings project. As one
of the first projects of its kind, it succeeded in releasing a farm worker community
from its trapped and dependent position. This was the outcome since the project
succeeded as a community development process.
The community development process is essentially about building or increasing social
capacity. The building of social capacity refers to a process whereby both agency and
solidarity are increased within a community. Agency or capacity building has to do
with the building of values, attitudes, knowledge, skills and personal qualities, e.g.
self-esteem and self-reliance, of individual community members, while solidarity has
to do with the building of cohesion, trustful relationships and connectivity among
various community members. The New Beginnings project illustrates that
community development practice that abide by guiding principles that aim to achieve
both agency and solidarity building within a community, would eventually result in
the sustainability of the project. / AFRIKAANSE OPSOMMING: Die Suid-Afrikaanse wynbedryf het ‘n geskiedenis van super-eksploitasie.
Arbeidspraktyke soos paternalisme, gebonde behuising, gebonde indiensneming
asook die dopstelsel het verseker dat plaaswerker-gemeenskappe in ‘n gevange en
afhanklike posisie gehou word. Die gevolg is dat sosiale euwels soos alkoholmisbruik,
‘n hoogs onstabiele gesinslewe, onwettigheid asook ongeletterdheid
algemeen voorkom in hierdie gevange plaaswerker-gemeenskappe. Op ‘n
indiwiduele vlak, het die oorgrote meerderheid lede van hierdie gemeenskappe min
selfvertroue en selfwaarde. Op ‘n gemeenskaplike vlak, kom gesinsgeweld,
kindermishandeling, dronkmansbakleiery en messtekery algemeen voor in
plaaswerker-gemeenskappe.
As teenvoeter vir die bogenoemde toestande in plaaswerker-gemeenskappe, is
verskeie inisiatiewe aan die gang gesit in die Suid-Afrikaanse wynbedryf. Hierdie
navorsingstudie fokus op een van hierdie inisiatiewe, genaamd die ‘New Beginnings’
projek. As een van die eerste projekte van sy soort, het hierdie projek daarin geslaag
om ‘n plaaswerker-gemeenskap vanuit sy gevange en afhanklike posisie te bevry. Die
resultaat van die projek was juis moontlik omdat die projek as ‘n gemeenskapsontwikkelings-
proses geslaag het.
Die gemeenskaps-ontwikkelings-proses gaan hoofsaaklik oor die bou of
vermeerdering van sosiale kapasiteit. Die bou van sosiale kapasiteit verwys na ‘n
proses waartydens beide agentskap en solidariteit binne ‘n gemeenskap vermeerder
word. Agentskap of kapasiteitsbou het te make met die skep van waardes, houdings,
kennis, vaardighede asook persoonlike eienskappe, bv. selfwaarde en selfstandigheid,
van indiwiduele gemeenskapslede, terwyl solidariteit te doen het met die bou of skep
van samehorigheid, betroubare verhoudings en ‘n eenheidsgevoel tussen verskeie
gemeenskapslede. Die ‘New Beginnings’ projek wys dat gemeenskapsontwikkelings-
praktyk wat hou by die riglyne om beide agentskap en solidariteit
binne ‘n gemeenskap te bou, uiteindelik tot die volhoubaarheid van die projek
aanleiding sal gee.
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歐盟企業內勞工財務參與政策之研究 / A study on the financial participation policy in European Union劉瀚忠, Liu, Han Chung Unknown Date (has links)
企業內勞資雙方所扮演的角色屬於社會夥伴的形式,此種社會夥伴關係的發展,牽涉到整體經濟發展的成果分配形式;然而社會經濟的發展不應僅以工資及盈餘作為分配企業經濟成果的唯一管道,加上我國近年來貧富差距不斷的擴大,政府應當盡可能擴大勞動者的儲蓄,直接參與生產資本的投入,分享企業的經營成果,以創造更多的社會財富分配管道。
所謂勞工財務參與乃勞工參與企業經營成果之形式,不論是以利潤分享或是股票持有的形式,均得以自歐盟過去十五年的議程之間所見。因此,本研究透過比較研究之方式,以歐盟六個成員國(包含法、德、 英、愛爾蘭、荷蘭及比利時)為研究對象,藉此分析其勞工財務參與制度及社會夥伴觀點。此外,本文歸納整理歐盟成員國實施勞工財務參與所產生之問題,並介紹其建議解決方法,作為我國參考之經驗。
最後,本研究自歐盟勞工財務參與之角度,將我國企業內勞工財務參與計劃之內容(包含年終獎金、利潤分享計劃及員工所有權計劃三種類型)作一比較後,提出相關制度缺失;透過檢視歐盟勞工財務參與之八大原則,我國於制度上缺乏平等原則,成為圖利少數管理人員之工具。因此,為有效推行我國勞工財務參與制度,本研究建議勞資政三方自以下方向著手:一、政府層面:明確定義計劃中「勞工」之範圍,董監事兼具勞工身分者應排除適用;條件式地提供稅賦誘因,以促進計畫的實施;儲蓄理財制度的健全發展,協助勞工財產之形成。二、勞工層面:加強勞工財務參與之教育宣導,增進勞工的認知;建議政府設立專責主管單位監督勞工財務參與計畫之設立及運作,以確保計畫之公平性。三、雇主層面:促進企業實施勞工財務參與制度;實施廣泛勞工基礎的財務參與計劃,避免淪為少數高階人員自肥的工具;不應限制計劃的投資標的,分散投資風險性;並訂定實施辦法及專責機構辦理,以便於企業推行、增加勞工的參與率。
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