Thèses sur le sujet « Business enterprises – Law and legislation »
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1
Misrahi, Frederic. « The Europeanisation of Turkish policies and institutions in the areas of technical legislation and antitrust (1996-2010) ». Thesis, University of Oxford, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.650075.
Texte intégralRésumé :
The thesis assesses the causes and implications of Turkey's alignment with European Union (EU) policies and institutions in the areas of technical legislation (TL) and antitrust between 1996 and 2010. It argues that EU conditionality, based on the promise of positive rewards such as full membership, largely accounts for Turkey's high record in adopting EU policies and institutions in both areas, in rational-institutionalist fashion. This is because, in welldefined periods, the Turkish government deemed EU conditionality credible enough to walTant major adoption activities. However, regarding TL, EU-related domestic utility considerations (DUCs) played a crucial pali in suppOliing the development of the implementation and to some extent the enforcement dimensions. In antitrust, adoption and enforcement were also crucially suppOlied by non-EU factors, not least the regulatory drive that followed the 2000-2001 financial crises. By contrast, social-constructivist EU-related factors only played a marginal role with regard to adoption, implementation and enforcement. To avoid a bias toward EU explanations, I use counterfactual thought experiments, and compare each positive case with a negative case, where alignment is very low. My negative cases are mutual recognition and state aid. The study reveals the purchase of DUCs in countries where the credibility of EU conditionality is problematic, such as Turkey. It demonstrates that different explanatory models may account for alignment in one policy area, depending on the dimension considered. Turkey's alignment has domestic and external implications. Domestically, although Turkey made important steps towards the idealtype of the EU-style regulatory state in both areas, the transfOlmation was largely reactive, and remained incomplete. Externally, Turkey's alignment scenario, as well as both policy areas' intrinsic characteristics, imply that Mediterranean partner countries' prospects for comprehensive regulatory convergence with the EU are weak. The study relies on primary and secondary sources, non-structured interviews, and extensive fieldwork.
2
麥鳳賢 et Fung-yin Mak. « Development of winding up legislation and practice in the PR China ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31267609.
Texte intégral
3
Scruggs, Larry Glen. « Unrelated Business Enterprise and Unfair Business Competition Issues Facing Nonprofit Organizations ». PDXScholar, 1996. https://pdxscholar.library.pdx.edu/open_access_etds/1361.
Texte intégralRésumé :
Unrelated business enterprises have been an appropriate way for nonprofit organizations to generate income since the first income tax was enacted into law. The Internal Revenue Act of 1950 clarified this opportunity and enacted the Unrelated Business Income Tax to ensure that fair competition existed between nonprofits and for profit organizations. Nonprofit organizations conducting unrelated business enterprises are faced with a dilemma: it is legal for them to conduct such enterprises but if they do so they face potential litigation from for profit business for unfair competition and/or potential loss of tax-exempt status for operating outside of their exempt function. This dissertation traces the history and theory of tax-exempt status, the history of unrelated business enterprises, and how several states, including Oregon, have addressed the issue. It then explains two major pieces of litigation in Oregon in the 1980's, Southern Oregon State College and YMCA of Columbia-Willamette, then discusses the history of the media attention and legislative/bureaucratic action in the same period. Current litigation and media attention is then discussed. The paper then discusses two theoretical frameworks, Agenda Building and Advocacy Coalition, as a means to analyze the data. Following is a discussion of how the issues of unrelated business enterprises and unfair business competition can be handled by nonprofits and the changing criteria for tax-exempt status in Oregon. The dissertation concludes with the changing criteria for tax-exempt status in Oregon and fundamental philosophical and political issues yet to be decided. Included are recommendations such as a periodic review of tax-exempt status of nonprofits, the need for nonprofits to continually review their mission and exempt purpose, the need for nonprofits to maintain their relationships with the community they serve, and how nonprofits need to develop a self-governing program before government develops one for them.
4
GATTO, Alexandra. « The responsibility of multinational enterprises for human rights violations in European Union law ». Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/7018.
Texte intégralRésumé :
Defence date: 18 June 2007Examining Board: Prof. Francesco Francioni, (EUI) ; Prof. Marise Cremona, (EUI) ; Prof. Enzo Cannizzaro, (University of Macerata) ; Prof. Olivier De Schutter, (Catholic University of Louvain)
PDF of thesis uploaded from the Library digital archive of EUI PhD theses
This thesis addresses the question as to how the European Union can ensure that EU based MNEs respect human rights when operating in third countries. Firstly, it identifies primary obligations on MNEs as developed by international law in order to tackle the above question. Secondly, on the basis of this theoretical framework it investigates how the European Union has acted to promote respect of human rights obligations by MNEs which are based on the territory of one of its Member States. Thirdly, the gap between the EU’s commitment to the respect and promotion of human rights, the potential to regulate the conduct of MNEs and the EU’s reluctance to impose human rights obligations on MNEs is explored. It is suggested that current human rights law should develop in the sense of considering companies as duty holders, together with States and other non-state actors, for the realisation of human rights. Moreover, a principle of graduation of responsibility is applied to MNEs, according to the specific human right involved, the proximity to the victim and the element of State authority exercised by the company in a particular situation. The above depicted graduation of responsibility (from the obligation to respect, to the obligation to promote human rights) should be matched by a graduation of corresponding implementing mechanisms. Applying this theoretical framework to the EU, three main recommendations have been formulated. Firstly, the EU should more firmly link the promotion of MNEs’ human rights obligations to international human rights law and support the constitution of an international law framework within the UN. Secondly, the EU should promote MNEs’ human rights obligations within the limits of its competence, both at the international and at an external level. It has been argued that a proactive attitude in this respect would not require the acquisition of new powers, but simply the recognition of a functional competence on the basis of Article 6 TEU in taking positive (and not merely negative) steps for the promotion of human rights in the areas of its competence occurring in international law and the international framework for MNEs’ responsibility. Finally, the EU should not abandon the option of exploring non-binding and incentive measures, both at the international and external levels, to be encouraged as a viable complement to binding measures.
5
Long, Hylton Ernest. « Implications of current labour legislation for small, medium and micro-enterprises with regard to procuring government contracts ». Thesis, Port Elizabeth Technikon, 2000. http://hdl.handle.net/10948/29.
Texte intégralRésumé :
The research problem addressed in this study is to determine what affect current labour legislation has on small, medium and micro-enterprises (SMME’s), in particular with regard to the procuring of Government contracts. To achieve this objective a literature study was undertaken to ascertain what knowledgeable people believed was the affects of labour legislation on SMME’s. The literature study included all relevant labour legislation promulgated by the Government since 1994 The literature study was then used to develop a questionnaire to test the degree to which SMME’s, operating in the Municipal areas of East London and King Williams Town, abided by the relevant labour legislation. The empirical results, in general, indicated a strong adherence to labour legislation. Those organisations that had not strictly adhered to labour legislation were, in most instances, not successful in securing contracts offered by Government or parastatals. The results indicated that all the role-players, namely businesses, trade unions and knowledgeable people have valid arguments both for and against labour legislation. Each group, is however, still concerned and suspicious that in one way or another, they will be placed at a disadvantage with respect to the others positions, and this places a serious strain on the South African economy.
6
Tuck, Gaynaé. « A critical analysis of the impact of changing trends in legislation on the management of family businesses ». Thesis, Port Elizabeth Technikon, 2003. http://hdl.handle.net/10948/211.
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A business needs to be dynamic and adjustable to survive in the ever-changing marketplace in which it operates. The environment is no longer merely the immediate domestic business environment within which the specific business operates but also, with the advent of information technology and globalisation, overseas markets. This is true for all businesses and no less so in respect of family businesses. Balshaw (2003:23) lists the many issues which impede family businesses as, amongst others: Unresolved family and personal issues; Dysfunctional relationships; Poor communication; Lack of commitment; No succession plan or timetable; Inability of the senior generation to relinquish control; No unifying vision or dream in the family; Open conflict; Nonexistent decision-making and governance structures; Lack of transparency and openness; Failure to plan strategically. In addition to this the business must be aware of and react to the changing circumstances in the environment.
7
Abader, Mogamad Shahied. « The labour law consequences of a transfer of a business ». Thesis, University of Port Elizabeth, 2003. http://hdl.handle.net/10948/306.
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The burden that South African labour law has to bear in relation to the economy is very heavy by international standards. In most industrially developed countries, the economy is strong enough either to provide jobs for most work-seekers or, failing that, an adequate social security system for households without breadwinners in place. In most developing countries with high unemployment rates, the labour law system makes only perfunctory effort to reach out to those facing economic marginalisation. South Africa, essentially a developing country, is not like that. The legal system is strong, works off a firm human rights base, and sets out to grapple with the issues. That is how it should be, but it comes at a price – an oftengraphic exposure of the limits of the law in a stressed society. Businesses operate for profit and survival according to the unsentimental ways of the market, and employees back in a bid to save jobs, lifestyles and livelihoods. The stakeholders use power when they have it, and make claims on the law when they don’t. The legislation and the case law reflect, add to and, to a degree, shape the complexities of these contests, and no more so than in the area of business restructuring.1 The new South Africa has quickly become the destination for foreign investment. The weakness of the rand against the dollar, pound, euro and with the “cost to sell and produce” being so low against these currencies, players on the corporate stage constantly change their make-up and composition. The larger engulfs the smaller, one company buys shares in another, or buys it out entirely, or all or part of its assets, and others are liquidated. In all these situations, employees in South Africa may find themselves with new bosses on the morning after. Under common law employees in this situation were deemed to have been discharged by the former employer, whether or not they have been offered positions in the transformed structure. If they did not want to work under it, they could not be forced to do so. That was because an employment contract was deemed in law to be one of a personal nature that could not be transferred from one employer to another without the employees consent. This research is conducted at an interesting time, when the amendments to the Labour Relations Act 66 of 1995 in respect of the transfer of a business, and in particular section 197, dealing with such matters comes into effect. It is also interesting in the sense that most judgements of the Commission for Conciliation, Mediation and Arbitration (CCMA) and judgements of the Labour Court were moving more or less to a common approach or interpretation of section 197 of the Labour Relations Act 66 of 1995 (hereinafter “the LRA”). Section 197 of the LRA sought to regulate the transfer of a business as a going concern and altered the common law regarding the transfer of a business in two situations – firstly when there is no insolvency, factual or legal, concerned, and secondly in the instance where the transferor is insolvent. The first extreme was when an employer is declared insolvent and the contracts of employment terminated automatically. The second extreme was from the first whereby the employer has to terminate the services of his employees and be liable to pay severance pay in terms of section 1893 of the LRA, which has also been amended along with section 197 of the LRA. It is as if this section was introduced to remedy these extremes. These extremes will be dealt with in detail in this paper. The transfer of goodwill and assets from the seller to the buyer occurs when a business is sold as a going concern. At common law the employees of a business cannot be transferred in the same manner. The Labour Relations Act 66 of 1995 altered this position. By enacting this section the legislature wanted to protect the interest of the employees in such transactions. Whether the legislature has succeeded or not is a matter that will be dealt with in this paper. It is all dependent on the interpretation of this section by the commissioners and judges. By including section 197 in the LRA, the legislature’s intention was to resolve the common law problem where employment contract terminated upon the sale of a business, and this section was intended to be an effective tool for protecting the employment of employees. In order to understand the labour law consequences of the transfer of a business, it is important to understand the provisions of sections 197 and 197A of the Labour Relations Amendment Act 2002. This will be dealt with and each section will be discussed in detail using relevant case law and literature. In considering investing in a South African based company by way of purchasing a share of the company and giving it your own flavour, one has to carefully consider the effects of this transaction. Companies wishing to restructure, outsource, merge or transfer some of its operations will need to understand what the implications of the labour legislation will have on their commercial rationale. Section 197 regulates the employment consequences when a transfer of a business takes place. This is defined to mean the transfer of a business by one employer (the old employer) to another employer (the new employer) as a going concern. Business is defined to include the whole or part of the business, trade undertaking or service. Like the current provision, the new provision referrers to the transfer of a business. It is therefore a wider concept than the sale of a business.4 No attempt is made to define what constitutes a going concern and the controversial issue of whether an outsourcing exercise can constitute a going concern transfer is also not explicitly dealt with. The fact that a business is defined to include a service may be an indication that it was intended to typify outsourcing as a going concern transfer, but this is not necessarily the case.5 The amendments to the Act6 came into effect on 1 August 2002. Sections 197 and 197(A) of the Act consequently seeks to regulate the transfer of a business. These regulations will be dealt with individually and in a format that would make each of the sections in sections 197 and 197(A), easy to understand and interpret. It will also become clear as to what the implications of each of the subsections will have on that commercial rationale. The issues highlighted above will be dealt with detail in this paper giving an overview of the Common Law, the Labour Relations Act 66 of 1995 and the new Labour Relations Amendment Act 2002.
8
Loock, Madelaine. « The application of BEE legislation on employment ». Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/17990.
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BBBEE is currently on everyone’s minds and the uncertainty surrounding the changes to the Codes of Good Practice as well as the Sector Codes leaves business owner’s with a feeling of uncomfortable anticipation. The changes to the Codes of Good Practice has set the tone and most of the Sector Codes are being modelled around the Codes. Business owners will have to adapt to the changes and plan in advance in order to avoid being without a compliant BEE certificate. This will entail a strategic analysis of the company’s financial position as well as a strategic BEE plan for the 12 months they will be rated on.
9
Tremblay, Simon 1979. « L'OIT et la responsabilisation extraterritoriale des états pour encadrer les activités des entreprises multinationales ». Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=99153.
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The present thesis is a logical outgrowth of the author's realization that rapid market globalization, spearheaded by faceless multinational corporations, is at the root of widespread abuse of the developing world's labour force. The situation clearly calls for corrective action in the form of a normative framework of effective regulations. Such a regulatory framework must needs to be enforced by a respected and dynamic international organization. Our research on this topic leads us to believe that the International Labour Organization (ILO) would be in an excellent position to supervise a proactive strategy of this kind, directly or indirectly, as it has the political clout and history to compel multinational corporations to respect their workers' most basic rights. In order to establish our case, we examine the legal questions at stake in this case study. In particular, we address the key attributes of multinational corporations, the issue of territorial sovereignty, the tripartite system, and the need for national legislation in any strategy involving workers' rights vis-a-vis multinational corporations. Next, we summarize the current level of accountability that multinational corporations have to their cross-border labour force. We then go on to discuss the ILO, the organization at the core of our reflections on multinational corporations' current (lack of) workplace accountability. Our research leads us to conclude that the ILO has not only the power to play that role, but also the duty to do so.
10
Hatch, Warren. « The 1987 Law on the State Enterprise (Association) : a case-study of policy-making in the Soviet Union ». Thesis, University of Oxford, 1996. http://ora.ox.ac.uk/objects/uuid:3b5bfc46-d5e6-4089-a5dd-e391ccb09c20.
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The Law on the State Enterprise was the most radical reform effort in the history of the Soviet centrally-planned system; it was also contradictory in its formulation, adopted in isolation and a complete failure in implementation. Previous economic reform attempts had also failed, but had been followed by retreat. This time, however, it was not. This thesis analyses the policy and the policy process of the enterprise law as expectations of the potential of reform shifted to convictions that central planning was unreformable. This case-study uses a number of traditional and revisionist theories about the policy process to analyse policy-making in the conditions of uncertainty and ambiguity of perestroika. The chronic problems of the Soviet economy led to the generation of reformist alternatives which, with the close of the Brezhnev era, began to emerge in programmatic form. This alternative envisaged a simultaneous delegation of administrative decision-making authority to the level of the state enterprise and a redefinition of central powers. Enterprises were to finance their own activities, compile their own plans, engage in direct wholesale trading, and be governed by the labour collective in an economic environment manipulated by the centre through 'economic levers'. Reformist domination of the policy agenda was constrained by limited penetration of the decision-making structures. Mutually indifferent policy-subsystems located within the ministerial and planning agencies held jurisdiction over the activities of pre-reform state enterprises; dominated the drafting of specific legislation; and set adverse initial conditions of reform implementation. Unsuccessful implementation of reform both at the level of the state enterprise and that of administrative structures discredited the radical ideas on economic reform which had been gestating for thirty years. Failure both of the concrete policy and of the policy process contributed to the radicalisation of political and economic reform, while creating many new problems along the way.
11
Philo, John C. « Health & ; safety rights and transnational liability for harm ». Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101826.
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Safety and health is a basic human need and when not met, exacts costs that prevent societies from realizing development goals. Injury is increasing as a leading cause of death and disability. As the result of advances in public health knowledge and safety engineering technology, accidents and other injury events are often preventable. Injuries result from identifiable determinants and conditions that create exposure to identifiable hazards. By controlling hazards, the toll of injury can be reduced.International trade and investment can create conditions that increase or diminish the global injury burden. International institutions and national governments face the question of how to protect safety and health rights and reduce the injury burden in a world of increasingly global business activity. International institutions do not yet provide comprehensive regulation for exported harms. In common law nations, liability through formal law plays an important role in regulating conditions that can lead to injury. In such nations, private law can play an important role in filling segments of the regulatory gap relating to exported harms.
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Mahlanza, Zanele. « The impact of regulatory compliance on small, medium and micro-enterprises in the Buffalo City Metropolitan Municipality ». Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/d1011840.
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The small, medium and micro-enterprise sector is recognised as being favourable to socioeconomic growth since SMMEs have capacity to generate jobs. SMMEs are particularly beneficial for previously disadvantaged communities, and it is particularly clear that SMMEs play a critical role in economic development. It is therefore important to encourage growth of this sector by introducing a favourable and a conducive environment for the sustainability of the SMMEs. The purpose of this study was to investigate the impact of regulatory compliance on SMMEs in the Buffalo City municipal area in South Africa’s Eastern Cape Province. In other words, this study seeks to find out how SMMEs in the Buffalo City experience regulatory compliance. Exploratory quantitative and qualitative research methodologies were used in this study. In this instance structured questionnaires were used to collect data. In order to provide a precise presentation of information, face-to-face interviews with the SMME owners were conducted. The results of this study indicate that the regulatory environment within which the SMMEs operate is not a constraining one. Although the manual registering process is reported to take long, the electronic or online business registration is much quicker. Notwithstanding, the business registration agencies were reported not be too easily and readily available and accessible. In terms of labour regulations SMME owners and managers indicated that compliance with labour legislation in terms of health and safety was benefiting to their businesses as they learnt how to develop polices and plans. Although the regulatory environment of the SMMEs is not a constraining one, there are costs involved. For example the respondents indicated that the labour laws increased their operating costs. In accordance with labour legislation, employees are entitled to all kinds of paid leave such as annual leave, maternity leave and sometimes study leave; needless to say a right to strike. The labour law regulations were seen to be time consuming and presented an administrative burden for managers. With regards to tax regulations compliance, there was an indication that due to the extra efforts taken by SARS, it was easy to comply. The SMMEs were exposed to what is required in order to comply fully with tax laws. Some respondents mentioned that they lacked the facilities to deal with VAT issues. The study recommends that government should ensure that the registration costs of small businesses remain low and that the turnaround time for registration is shortened. The support structures which are to assist small businesses need to be mentioned in all the media for everyone to be aware of them including the rural areas. The government needs to educate SMME owners and managers on how labour laws can benefit small businesses. Also the business registration process should be streamlined and linked with the South African Revenue Services in order for a ‘one shop stop’, so to shorten the time during formalisation and registration processes. It is also recommended that the South African Revenue Services together with the government simplify the tax issues applying to SMMEs further more especially Value Added Tax which seems not to be easily understood. This will in turn assist SMME owners as they will know more about tax issues, they will also know more how to handle them which should in turn lower the costs of doing business.
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Burger, Bianca. « South African VAT implications in respect of supplies by non residents to residents ». Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1019977.
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Paragraph 7(1) of the VAT Act provides for the charging of VAT at 14 percent on the supply of goods or services by a vendor in the course or furtherance of an ‘enterprise’, the importation into South Africa of goods by any person or the supply of ‘imported services’. The term ‘enterprise’ has been interpreted to require an on-going activity and therefore once off sales should be excluded. The sale must relate to enterprise activities, thereby excluding private sales. Furthermore the enterprise activities are required to be carried out in the Republic or partly in the Republic. Establishing whether the enterprise activities are carried out in the Republic remains a contentious issue as the VAT Act does not specify the minimum required business activities to meet this criterion. ‘Imported services’ excludes services imported for the purposes of making taxable supplies and the liability of accounting for VAT on ‘imported services’ lies with the recipient of the imported service. Supplies (imported services) which are chargeable in terms of s 7(1)(a) and supplies, which if made in the Republic, are exempt from VAT or zero rated. ‘Imported services’ definition requires services to be consumed in South Africa. Services offered outside South Africa therefore generally do not qualify as imported services even the South African entity benefits from such services, for example a training course attended in a foreign country. Technological developments in the field of e-commerce globally have required countries to examine VAT laws relating to e-commerce. Extensive research has been done by the OECD on this topic, with reports issued on recommendations of how e-commerce should be taxed. Most guidance issued by the OECD on taxing e-commerce relates to indirect electronic commerce, which refers to goods or services where ordering, payment and delivery occur on line. Distinction is drawn between taxation of business-to-business transactions and business-to-consumer transactions. The OECD suggests that the ‘reverse-charge’ or self-assessment method should be applied to the taxing of B2B transactions resulting in minimal compliance and administrative costs. It is further recommended that for B2C transactions place of consumption should be defined as the recipient’s usual jurisdiction of residence and that non-resident suppliers should be required to register and pay VAT in the jurisdiction of the consumer, as this would result in the most effective tax collection method. ‘Enterprise’ includes electronic services from a foreign supplier where the recipient is a resident of South Africa or where the payment originated from a South African bank account. The Minister’s regulation, which came into effect on 1 June 2014, includes the following items in the definition of electronic services: educational services, games, online auction services, miscellaneous services and subscription services. The South African VAT legislation draws no distinction between B2B and B2C supplies of electronic services. The reasoning behind this was to avoid situations in which private customers could pose as business customers in order to avoid the levying of tax. A review of the services currently included in the Minister’s regulation on electronic services indicate that services that would relate to B2B supplies have mostly been excluded from the regulation. Effectively the South African VAT legislation manages to indirectly exclude B2B supplies from the definition of electronic services and therefore achieves the objective of minimising the administrative burden on B2B supplies.
14
Walker, Sandra. « The tax implications of the sale of a business ». Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021002.
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Currently, there are two ways to structure the sale of a business. The first is the sale of the ownership of the business, and second, the sale of its assets. The structure of the sale, by way of its ownership or by way of its assets, can have varying and complex tax consequences, and should be an important consideration during negotiations between the seller and purchaser of the business. The purchaser and the seller, in order to minimise tax consequences, should carefully consider the tax payable, flowing from the sale of the business, but often fail to do so because of the complex nature of current tax legislation. My own experience, as a practising accountant and tax practitioner, has been that when faced with complex tax legislation, the seller and the purchaser of a business often choose to ignore this aspect of the sale during negotiations. Those who have attempted to establish the tax consequences of the sale of a business during negotiations have been discouraged by the lack of a practical means to assist them in doing so. Consequently, I have undertaken a conceptual analysis and interpretation of South African tax legislation, interpretations of such legislation by the Court and other related matters with a view to examining, determining and summarising the tax consequences of the sale of a business in a practical manner, and thereby provide the seller and the purchaser with a practical means to assist them in determining the optimal structure for the sale of the business.
15
Li, Jing, et 李靜. « China's antitrust measures on foreign mergers and acquisitions ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B40203578.
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Chow, Kam-wah. « Labour contract in China : an analysis of the contractual arrangement of human resources under a socialist market economy / ». [Hong Kong : University of Hong Kong], 1995. http://sunzi.lib.hku.hk/hkuto/record.jsp?B15967396.
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Ren, Linghui, et 任凌晖. « Transfer pricing in China ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45157819.
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Horn, Roelof Combrinck. « The legal regulation of corporate governance with reference to international trends ». Thesis, Link to the online version, 2005. http://hdl.handle.net/10019/1042.
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Cai, Ying. « Securitization of state-owned enterprises in China ». Thesis, Click to view the E-thesis via HKUTO, 1998. http://sunzi.lib.hku.hk/HKUTO/record/B38627917.
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Peerbhai, Aneesa. « Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation ». Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.
Texte intégralRésumé :
This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommendations to counter the occurrence of base erosion and profit shifting by multinational companies. The research also comprised of a limited review of current global and South African initiatives to address the problem of base erosion and profit shifting. It was concluded that there are a number of weaknesses in the definitions and provisions of the South African income tax legislation that need to be addressed in order to reduce base erosion and profit shifting. Brief recommendations were proposed in relation to each of the weaknesses, in order to address them.
21
Chirwa, Danwood Mzikenge. « Towards binding economic, social and cultural rights obligations of non-state actors in international and domestic law : a critical survey of emerging norms ». Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&.
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This study argued that the issue of non-state actors requires a comprehensive response that includes the recognition of both non-binding and binding human rights obligations of these actors. It examined critically the emerging norms on voluntary obligations, state responsibility, and direct responsibility of these actors with regard to human rights at both international and domestic levels.
22
Kroukamp, Susan. « Possible tax treatments of the transfer of accounting provisions during he sale of a business and subsequent tax considerations / ». Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3336.
Texte intégralRésumé :
Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006.The potential buyer of a business evaluates the attractiveness of the transaction by considering the financial status of the business being sold. In determining the financial status of a business it is more important to determine the nature of the assets and liabilities recorded on the balance sheet rather than the mere existence thereof. Included in the liabilities are accounting provisions recorded in terms of the Generally Accepted Accounting Practice (GAAP) to reflect a fair representation of the financial status. Although these provisions are made for accounting purposes, they cannot necessarily be deducted under the terms of the Income Tax Act, no 58 of 1962. The tax deductibility of accounting provisions has long been a potential contention when a business is sold. The Income Tax Act has specific sections that must be applied in determining the deductibility of accounting provisions, for example, section 11(a), which is the general deduction formula; section 23(g), which prohibits expenses not laid out for the purposes of trade; and section 23(e), which does not allow a deduction when a reserve fund is created (for example a leave pay provision). In conducting this study, seven types of accounting provision generally recorded by businesses were identified: the bonus provision, leave pay provision, warranty provision, settlement discount and incentive-rebate provision, post employment provision, retrenchment cost provision and other provisions. These provisions are discussed in view of their possible income tax deductibility, and relevant case studies were identified to confirm the possible deductibility of these accounting provisions. In this study, the transfer of accounting provisions during the sale of a business is considered for the purposes of both the buyer and seller. The tax implications for the buyer and seller are then evaluated, as well as the subsequent treatment of the accounting provisions for the purposes of the buyer. Because the wording of the purchase contract is extremely important when a business is acquired, three examples of the wording of a purchase contract are discussed as well as the income tax implications thereof. The extent of the advice given by a tax practitioner will depend on the allegiance of the practitioner (either for the buyer or seller) and will determine how the contract will be concluded. In conclusion a tax practitioner would want to assist his client to obtain the most effective tax position for the transaction and therefore each purchase contract must be reviewed on its own set of facts.
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Rothaermel, Thomas. « Possibilities of securing and exercising family influence in U.S. companies a comparative analysis ». Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=81229.
Texte intégralRésumé :
This work focuses on the special problems in the context of drafting the corporate charter and bylaws for American corporations the stocks of which are mainly owned by the members of one family. Although the ownership structure would also allow a partnership organization, there can be good reasons for choosing the corporate structure. Nevertheless, the family owners will want to preserve a partnership-like structure and a maximum amount of ownership influence. However, the three-tiered structure of the corporation (board of directors, officers, and shareholders) and their individual functions are fixed by a "statutory model" that the courts tend to adhere to and that has often been written into positive corporate statutes.Hence, for each organizational level, this work tries to fathom the permissible deviations from the statutory model in order to maintain and exercise family influence.
Furthermore, the special legal forms provided by the legislators (especially "close corporation status") will be considered.
Because American corporate law is within the province of the state legislators, the work takes a comparative approach. Guided by the criteria of practical applicability and comparative interest, the Model Business Corporation Act as well as the state laws of Delaware, New York, California, and Nevada were selected.
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Van, Niekerk Frans Christie. « The impact of BB-BEE and the relevant legislation on the South African clay brick industry ». Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/97612.
Texte intégralRésumé :
Thesis (MBA)--Stellenbosch University, 2014.ENGLISH ABSTRACT: For decades black South Africans suffered under apartheid, being excluded from active participation in the South African economy. Following the first democratic election in 1994, which was won by the African National Congress, the new government immediately made clear its intentions to transform the economy by including all the South Africans citizens. In 2004 the government promulgated the Broad-Based Black Economic Empowerment Act (BB-BEE), which aimed to redress the wrongs of the past and to realise the country's full economic potential whilst assisting the black majority to become part of the economic mainstream. The BB-BEE act focused primarily on the upliftment and empowerment of historically disadvantaged people, particularly black people, women, the youth and the disabled and on those living in rural communities; it aims to include these people in the management and ownership structures of South African companies. The clay brick industry, one of the oldest industries in the world, had been severely affected by the introduction of the legislation, as 75% of businesses were predominantly family owned, and 69.39% of them are predominantly white owned. The primary objective of this research assignment was to investigate the impact of Broad-Based Black Economic Empowerment (BB-BEE) on the South African clay brick industry and to make recommendations to the various stakeholders regarding the management of the introduction of BB-BEE into the industry. The methodology followed a survey approach by using specific indicators to ascertain what the perceptions and experiences of the business owners were, regarding the implementation of BB-BEE in the industry. The study found that the business owners were concerned about losing control of their businesses, that there is very little support from government for businesses entering into BB-BEE deals and that it is difficult to find the “right” empowerment partner which “fits” the culture and management style of the business. The study concluded that much uncertainty, fear and anxiety exists amongst business owners regarding the introduction of BB-BEE. The study also makes practical recommendations to the various stakeholders who may assist with facilitating the introduction of BB-BEE in the industry.
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Chow, Kam-wah, et 周錦華. « Labour contract in China : an analysis of the contractual arrangement of human resources under a socialist marketeconomy ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1995. http://hub.hku.hk/bib/B31954443.
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李翰玲 et Hon-ling Regina Li. « China's new company law : a study of its impact on foreign investment ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31267506.
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Beaumier, Jean-François. « L'application extraterritoriale des lois nationales incorporant des normes internationales du travail ». Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80910.
Texte intégralRésumé :
Globalization has favoured a new type of business: Multinational Enterprises (MNE). MNE distinguish themselves from national businesses in the sense that they continue to be governed, in their relationship with their employees, by the national law where they operate. This contradictory dualism is the source of great tensions and uncertainties with regard to the future of national and international labour law standards. In a first part of this thesis, we study the International Labour Organization (ILO), which is the international body competent to adopt international standards and apply them. In the second part, we examine the phenomenon of national labour laws extraterritoriality and its manifestation in some jurisdictions. Finally, we explore the justifications put forward for the extraterritorial application of national laws, in particular when these national laws incorporate "fundamental" international labour standards.
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Van, Der Merwe Constant Pieter. « Reconsidering Distributions : A Critical Analysis of the Regulation of Distributions to Shareholders in the Companies Act of 2008, with Special Reference to the Solvency and Liquidity Requirement ». Thesis, Stellenbosch : Stellenbosch University, 2015. http://hdl.handle.net/10019.1/97133.
Texte intégralRésumé :
Thesis (LLM)--Stellenbosch University, 2015ENGLISH ABSTRACT : The Companies Act 71 of 2008 introduces a completely new system for the regulation of distributions by a company to its shareholders. The preferred method for protecting the interests of creditors in distributions is now based on a solvency and liquidity test. Regrettably, the provisions setting out the requirements for distributions on the one hand and the solvency and liquidity test on the other have been poorly drafted. This thesis first explains and then applies an innovative interpretation theory to these provisions with a view to piecing together coherent content. The thesis finds that creative interpretations will not suffice in various places, meaning that substantive revision is required. The thesis concludes with brief amendment proposals and accompanying commentary.
AFRIKAANSE OPSOMMING : Die Maatskappywet 71 van 2008 bied ‘n radikaal nuwe sisteem vir die regulering van uitkerings van 'n maatskappy aan sy aandeelhouers. Die voorkeur metode om die belange van skuldeisers in uitkerings te beskerm, is nou op ‘n solvensie- en likwiditeittoets gebaseer. Ongelukkig is die wetlike bepalings wat die vereistes vir uitkerings aan die een kant uiteensit, en die solvensie en likwiditeit toets aan die ander kant, swak opgestel. Hierdie tesis verduidelik eerstens die bepalings, en pas dan 'n innoverende interpretasie teorie op hierdie bepalings toe, met die doel om 'n samehangende inhoud daar te stel. Die tesis bevind dat kreatiewe interpretasies op verskeie plekke nie voldoende sal wees nie. Dit beteken dat substantiewe hersiening noodsaaklik is. Ten slotte bied die tesis kortliks wysigings-voorstelle met meegaande kommentaar.
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Staude, Daylan. « The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern ». Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017544.
Texte intégralRésumé :
The sale of an entity as a going concern has a number of tax consequences for both the purchaser and the seller. The tax deductibility of a contingent liability upon its transfer from the seller to the purchaser, where the selling price has been reduced by the value of the contingent liabilities transferred, remains uncertain following the decision in Ackermans Ltd v Commissioner for the South African Revenue Service. An expense is either deductible under a specific section of the Income Tax Act, 58 of 1962, or under the general expense provisions in terms of sections 11(a) and 23(g). The Act does not contain a specific section relating to contingent liabilities and therefore a contingent liability will need to be considered for deduction under these sections. The Act further disallows an expense as a deduction under section 23(e), where a reserve is created (for example a leave pay provision). This study analyses the tax deductibility of a contingent liability, where the contingent liability has been transferred from the seller to the purchaser in a sale of an entity as a going concern and the purchase price has been reduced to compensate for the transfer of the contingent liability. The deductibility of the contingent liability was first assessed in terms of the provisions of the Act (sections 11(a), 23(g) and 23(e)) and associated case law. The decision in the Ackermans case and its preceding Income Tax Case 1839 was then analysed in order to establish the principles arising from the decisions. Finally the proposals in the Draft Taxation Laws Amendment Bill, 2011, and the subsequent Discussion Document issued by the South African Revenue Service were discussed. The analysis revealed the continuing confusion surrounding the status quo, thus demonstrating the importance of legislative intervention to provide guidelines for taxpayers.
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Lignier, Philip Andre Cyberspace Law & Policy Centre Faculty of Law UNSW. « Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system ». Publisher:University of New South Wales. Cyberspace Law & ; Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.
Texte intégralRésumé :
This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge. Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to which the additional information has a positive effect on decision making. Finally, the study identifies various possible approaches to quantify managerial benefits including a method based on the costs of alternative resources, and a valuation based on what owner-managers would be prepared to pay for the information.
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Louw, Sanelda. « Die belastingaftrekbaarheid van sagteware ». Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/20434.
Texte intégralRésumé :
Thesis (MComm)--Stellenbosch University, 2004.ENGLISH ABSTRACT: The aim of this study is to determine the applicability of the various South African Income Taxation Act sections on the deduction of software costs. A distinction is made between the various deduction sections in the Income Taxation Act that are applicable to software costs. By doing this an appropriate taxation deduction is recommended for the different types of software costs that the taxpayer incurs. Software assets and expenditure can be divided into various categories based on the acquisition agreement. The rights and assets that are obtained, differ for each category of software cost. In some instances a copyright is obtained and in other instances only a right of use is obtained. Furthermore the taxpayer receives intellectual property, an intangible asset, and/or a tangible asset. A literature study and an analysis of the different types of software costs and the four concerned Income Taxation Act sections serve as background for the consideration of the applicability of each specific deduction section in the Income Taxation Act on the various categories of software costs. By using the information obtained in the literature study and the analyses, a recommendation is made of the most applicable deduction article for each category of software cost.
AFRIKAANSE OPSOMMING: Hierdie studie het ten doel om die toepaslikheid van die verskillende Suid-Afrikaanse Inkomstebelastingwetsartikels, op die aftrekking van sagtewarekoste te bepaal. 'n Onderskeid word getref tussen die verskillende aftrekkingsartikels wat van toepassing is op sagtewarekoste in die Inkomstebelastingwet. Sodoende word 'n geskikte belastingaftrekking vir die verskillende tipes sagtewarekoste voorgestel wat deur elke belastingpligtige aangegaan word. Sagtewarebates of -uitgawes kan in verskillende kategoriee verdeel word na aanleiding van die verkrygingsooreenkoms wat aangegaan is. Die regte en bates wat verkry word verskil ten opsigte van elke kategorie sagtewarekoste. In sommige gevalle word 'n outeursreg verkry en in ander gevalle slegs 'n gebruiksreg. Verder kan of intellekuele eiendom, 'n ontasbare bate, en/of 'n tasbare bate verkry word. 'n Literatuurstudie en analise van die verskillende tipes sagtewarekoste en die vIer betrokke Inkomstebelastingwetsartikels dien as agtergrond vir die oorweging van die toepaslikheid van elke spesifieke aftrekkingsartikel in die Inkomstebelastingwet op die onderskeie kategoriee sagtewarekoste. Daama word die inligting wat bekom is in die literatuurstudie en analise gebruik om die mees toepaslike aftrekkingsartikel vir elke kategorieë sagtewarekoste voor te stel.
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Chen, Heng. « An investigation of the main factors that have an impact on the decision of a foreign business to enter South Africa ». Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1222.
Texte intégralRésumé :
The new South Africa has an amazing economic growth that creates a significant opportunity for international companies to start their businesses in South Africa. For those companies which are interested in the South African market, it is very important for them to understand the factors that influence their entry-mode selection. The objective of this study is to determine the main factors that have an impact on the decision of a foreign business to enter South Africa. To achieve this objective, the researcher used an integrated study method, as follows: {u10007A} A systematic review of the popular entry-modes and the main factors influencing the entry-mode selection, sourced from the relevant literature. In addition, South African business was also introduced. {u10007A} Based on the factors related in the literature, an empirical survey was completed by those foreign companies who had already successfully entered into South Africa, in order to figure out the rank importance of these factors. With an integrated study of literature and empirical research, the rank importance of factors that have an impact on the foreign business entry-mode selection in South Africa is as follows: 1. Firm’s product 2. Control level of entry-mode 3. Ownership of entry 4. Resource commitment of entry-mode 5. Political factor 6. Firm’s objective 7. Technological factors 8. Economic factors 9. Firm’s experience in international marketing 10. Firm’s size 11. Dissemination risk of entry-mode 12. Socio-cultural factors 13. Flexibility of entry-mode Key terms: International market entry-mode South African business environment.
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Stricker, Bette Eckard. « The effects of Department of Defense acquisition reform on women-owned small businesses and small disadvantaged businesses ». Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2004. http://library.nps.navy.mil/uhtbin/hyperion/04Dec%5FStricker.pdf.
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Grenville, David Paul. « A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd ». Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013238.
Texte intégralRésumé :
This research studies the practical person principle as it was introduced in the case of Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd 1946 AD 441. In its time the Lever Brothers case was a seminal judgment in South Africa’s tax jurisprudence and the practical person principle was a decisive criterion for the determination of source of income. The primary goal of this research was a critical analysis the practical man principle. This involved an analysis of the extent to which this principle requires judges to adopt a criterion that is too flexible for legitimate judicial decision-making. The extent to which the practical person principle creates a clash between a philosophical approach to law and an approach that is based on common sense or practicality was also debated. Finally, it was considered whether adopting a philosophical approach to determining the source of income could overcome the problems associated with the practical approach. A doctrinal methodology was applied to the documentary data consisting of the South African and Australian Income Tax Acts, South African and other case law, historical records and the writings of scholars. From the critical analysis of the practical person principle it was concluded that the anthropomorphised form of the principle gives rise to several problems that may be overcome by looking to the underlying operation of the principle. Further analysis of this operation, however, revealed deeper problems in that the principle undermines the doctrine of judicial precedent, legal certainty and the rule of law. Accordingly a practical approach to determining the source of income is undesirable and unconstitutional. Further research was conducted into the relative merits of a philosophical approach to determining source of income and it was argued that such an approach could provide a more desirable solution to determining source of income as well as approaching legal problems more generally.
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Fourie, Leonie. « A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements ». Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1008203.
Texte intégralRésumé :
South Africa's right to tax the income of a non-resident is determined in terms of the South African "source rules" established by court decisions in relation to the imposition of tax in terms of the Income Tax Act. Unless a non-resident's income is captured by the South African "source rules" (on the basis that hi slits income is derived from a South African source), South Africa would have no right to tax such income, even if such non-resident creates a permanent establishment in South Africa by performing business activities within South Africa which could be considered essential (but not dominant) in nature. In such scenario the activities performed by the non-resident in South Africa may utilise the natural resources and the infrastructure of South Africa, but the South African fiscus would be deprived of the right to any tax revenues attributable to the income produced partly by such activities within South Africa. The South African "source rules" refer only to the main or dominant activities giving rise to the income for the purpose of determining the source of such income (and accordingly the right to tax such income). On the other hand, the "permanent establishment rules" as set out under the Organisation for Economic Cooperation and Development Model Tax Convention on Income and on Capital refer to all the taxpayer's essential business activities for the purpose of determining whether or not such activities create a pennanent establishment. The result of the narrow nature of the South African "source rules" is that, under certain circumstances, the South African fiscus would not necessarily be granted the right to tax all income produced partly within South Africa. The research demonstrated that incorporating the principles underlying the "pennanent establishment rules" into South African legislation would be a reasonable and logical solution to the problem of detennining the source of income. In so doing, the South African "source rules" would determine the source of income, and consequently South Africa's taxing rights, with reference to the essential business activities giving rise to such income. In such case South Africa would be afforded the right to tax the income of a non-resident in the event that it performs any of its essential business activities within South Africa, albeit not the dominant or main activities giving rise to the income.
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Hugo, Anneline. « Black economic empowerment in South Africa : a perspective from Jürgen Habermas's theory of law and democracy ». Thesis, Stellenbosch : Stellenbosch University, 2007. http://hdl.handle.net/10019.1/18167.
Texte intégralRésumé :
Thesis (MPhil)--University of Stellenbosch, 2007.ENGLISH ABSTRACT: Socio-economic transformation has been a central point on the agenda of the South African government since 1994. The deeply embedded inequality that is portrayed by socio-economic statistics of the time, justifies this mandate. The Black Economic Empowerment (BEE) strategy is meant to play a key role as an integrated legislative approach towards transformation. However, BEE is an emotionally laden subject that, as a strategy for transformation, attracts criticism from many different sources. The complexities surrounding BEE warrant us to ask whether the current approach towards socio-economic transformation (through BEE) is a legitimate way to address the problems of inequality, unemployment and poverty that the country face. Jürgen Habermas’s theory of democratic law provides us with a theoretical framework that we can use to understand the dynamics of BEE as instrument for transformation. According to Habermas, law can work as a mechanism of social integration in a democratic country like South Africa. Habermas argues that social integration can only take place through law if it is factual and normative at the same time. This also applies to BEE as a law in South Africa. For a law to be accepted as normative, it needs to be seen as legitimate, thus morally and ethically acceptable. These are all prerequisites for the legislated BEE strategy in order to enable social integration. The linkage of Habermas’s theory of democratic law and the practical example of BEE legislation in South Africa, leads to a better understanding of the complexities that surrounds the issue of institutionalised and legislated socio-economic transformation. It does not necessarily provide infallible solutions, but important insight into the current problems.
AFRIKAANSE OPSOMMING: Sedert 1994 is sosio-ekonomiese transformasie ‘n sentrale punt op die agenda van die Suid-Afrikaanse regering. Hierdie mandaat word geregverdig deur die diepliggende ongelykheid wat sigbaar is in die ontwikkelingstatistiek van die tyd. Die Swart Ekonomiese Bemagtiging (SEB) –strategie is veronderstel om ‘n sleutelrol te speel as ‘n geïntegreerde wetlike benadering tot transformasie. SEB is egter ‘n emosioneel-belaaide onderwerp wat as strategie vir transformasie kritiek ontlok van baie verskillende oorde. Die kompleksiteite rondom SEB regverdig ons om te vra of die huidige benadering tot sosio-ekonomiese transformasie (deur SEB) die mees legitieme manier is om die probleme van ongelykheid, werkloosheid en armoede aan te spreek wat die land in die gesig staar. Jürgen Habermas se teorie vir demokratiese regspraak dien as ‘n teoretiese raamwerk wat ons kan inspan om die dinamika van SEB as instrument vir transformasie te verstaan. Na aanleiding van Habermas kan wet werk as ‘n meganisme vir sosiale integrasie in ‘n demokratiese land soos Suid-Afrika. Habermas verduidelik verder dat sosiale integrasie net kan plaasvind deur ‘n wet as die wet terselftertyd feitelik en normatief is. Dit is ook van toepassing op SEB, as ‘n wet in Suid-Afrika. Vir ‘n wet om normatief te wees, moet dit gesien word as legitiem, dus moreel en eties aanvaarbaar. Hierdie is alles voorvereistes waaraan die wetlike SEB strategie moet voldoen om sosiale integrasie te kan bewerkstellig. Die analogie tussen Habermas se teorie vir ‘n demokratiese regstelsel en die praktiese voorbeeld van SEB in Suid-Afrika, lei tot beter begrip vir die kompleksiteite rondom die kwessie van geïnstitusionaliseerde en wetlike sosio-ekonomiese transformasie. Onfeilbare oplossings word nie noodwendig verskaf nie, maar wel insig in die huidige probleme.
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蘇寧. « 我國商主體法律制度研究 : 以立法模式為中心 ». Thesis, University of Macau, 2011. http://umaclib3.umac.mo/record=b2537976.
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Kamlana, Unathi. « The taxation of black economic empowerment transactions, with specific reference to the financial sector ». Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1004544.
Texte intégralRésumé :
There has been some concern that the pace of expectations being built up regarding the transfer of ownership of the economy into the hands of the previously disadvantaged was not allowing for the due diligence and analysis of the implications of such transactions. Tax legislation relating to the transfer of assets is also not seen to be consistently conducive to this process. The focus of this thesis is taxation and a critical analysis of how the current tax legislation affects most of the transactions which usually form the basis of black economic empowerment. It is argued that tax policy is one of the fundamental instruments available to government to encourage the process of black economic empowerment. It is therefore important to assess whether or not current tax legislation is supportive of the process of black economic empowerment and to suggest ways in which it can be amended to serve this purpose. By means of a literature review and a case study of a Black Economic Empowerment deal in the financial sector, the thesis examines various sections of the Income Tax Act, 58 of 1962, which may have a bearing on black economic empowerment transactions and structures, including corporate restructuring rules, the taxation of trusts, inter-company loans, the use of hybrid financial instruments, the taxation of small business corporations, employee share incentive schemes, connected persons rules and value-shifting arrangements, the general deduction formula and the deductibility of interest incurred on amounts raised to acquire shares. It appears that although some aspects of the current tax legislation lend themselves to assisting black economic empowerment transactions, there are still areas where much improvement is required.KMBT_363
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Hess, Allison. « The constraints SMMEs experieince whilst attempting to recover skills levies from the W&RSETA ». Thesis, Cape Peninsula University of Technology, 2009. http://hdl.handle.net/20.500.11838/1747.
Texte intégralRésumé :
Thesis (MTech (Human Resource Management)--Cape Peninsula University of Technology, 2009This thesis explores the barriers/constraints that the SMME may experience whilst attempting to recover their skills levies from the wholesale and retail SETA (W&RSETA). Skills development legislation was introduced in South Africa to address the previous disparities in education and training. The Skills Development Levies Act (SOLA) of 1999 established the introduction of skills levies. The SOLA stipulated that all companies with an annual payroll in excess of R 500 000 would be required to pay skills levies to the South African Revenue Service (SARS). SARS then distributes the funds to the relevant sector education and training authority (SETA). The company would then have the option of recovering up to seventy percent of its skills levies, provided that it had implemented various skills development and training initiatives throughout the year. While larger companies may be more attuned in terms of recovering these levies, small, micro and medium enterprises (SMMEs) may experience difficulties in doing so. The research design included a descriptive study of both qualitative and quantitative components. The investigation was conducted by interviewing twenty stakeholders within the wholesale and retail sector. The stakeholders were divided into two categories, namely SMMEs and the assistants to SMMEs. The information was analysed within the context of the twenty stakeholders interviewed who were located in the Westem Cape area and registered with the W&RSETA. The findings indicated that the main constraints that SMMEs may be experiencing whilst attempting to recover their skills levies from the W&RSETA included: a lack of understanding of the grant recovery system; lack of time; burdensome administration; a lack of finance; and a lack of communication and support from the W&RSETA This research would be a pilot study that would provide a basis for a future study which may seek to provide practical recommendations to policy makers both in govemment and the private sector, in terms of assisting levy paying SMMEs within the W&RSETA to recover skills levies.
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Jarron, Christina. « More nearly social institutions legal regulation and the sociology of corporations / ». Phd thesis, Australia : Macquarie University, 2009. http://hdl.handle.net/1959.14/81460.
Texte intégralRésumé :
"October 2008"Thesis (PhD)--Macquarie University, Division of Society, Culture, Media and Philosophy, Dept. of Sociology 2009.
Bibliography: leaves 273-293.
Introduction -- Patterns of corporate activity as patterns of corporate dominance: legal, organisational, and economic features of corporations -- Representations of corporate dominance in insidious injuries -- The legal basis of corporate dominance: History of the corporation -- Legal individualism and corporate personhood -- Theories of the corporation -- The legal regulation of corporations - corporate liability laws -- Conclusion.
Corporations are no longer simply a type of business structure; they are dominant social institutions. As institutions, corporations are archetypes of contemporary complex social organisation and should, therefore, be a central concern for sociology. Yet with few notable exceptions, sociologists have failed to address their increasingly dominant position in contemporary societies. In this thesis I argue the importance of a renewed sociological interest in corporations. This must acknowledge, but go beyond, the political-economic outcomes of corporations to address the profound consequences of the legal foundations of the corporate form. Corporations are created and regulated by legal doctrine; it is only with a legal mandate that corporations are able to act as employers, suppliers and investors. On this basis, I claim that any understanding of corporate dominance and its effects must commence with an appreciation of the laws that enable the corporation to exist and operate. -- While contributing significantly to wealth creation, corporate dominance also increases the potential for harm to occur to individuals and communities who fall within a corporation's scope. The contemporary proliferation of industrial illnesses is a prime example of this and is examined through a case study of the operations of an Australian asbestos corporation, James Hardie. This case study is timely and unique in its specification of the link between corporate activity and law in contemporary society. -- I argue that corporate activity such as that in the case study is enhanced and legitimated by the legal description of the corporation that assigns to it the capacities of a human individual through corporate legal personhood. Corporate personhood is examined as an example of the legal individualism endorsed in liberal common law countries. By exploring accounts of corporate structure, decision-making and work processes, I explain how the individualised description of the corporation is at odds with its collective realities; the largest and most successful corporations are collectives of human and monetary resources. -- In light of this, I question the extent to which the effective regulation of corporations can be achieved within existing legal frameworks. Building upon research into workplace health and safety in the United Kingdom, the regulation of workplace deaths in Australia is examined to demonstrate the various approaches to regulating corporations and to identify their shortcomings. This is a striking example of the problems law faces in regulating corporations by virtue of its individualistic design. -- The thesis concludes with an affirmation that sociology needs to grapple with issues of corporate activity and that an understanding of the legal basis of the corporation is the foundation of such studies.
Mode of access: World Wide Web.
295 leaves
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Ricci, Angela Aparecida Rosseto Vitti. « An??lise de conte??do aplicada aos relat??rios de auditoria das empresas de tecnologia da informa????o no Brasil ». FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2014. http://132.0.0.61:8080/tede/handle/tede/533.
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Previous issue date: 2014-03-19The several crises and many scandals occurred in the recent history of the Financial Market, brings about discussions concerning audit work aiming auditing report issuance. Therefore, this research aims to determine the level of regulatory compliance relating to the audit report established by Resolutions n??. CFC 1.231/09 - ISA 700, CFC n?? 1.232/09 - ISA 705, CFC n??. 1.233/09 - ISA 706 on the auditing reports issued by companies of information technology sector, available on the website of BM&FBovespa. To reach the proposed goal we have performed a study based on the technique of document analysis and content analysis, in which we have attempted to identify the content of the reports of selected audits adequacy, determined by the existing rules for the issuance of the auditing report. The research is descriptive and qualitative approach have been used, checking the contents of 25 audit reports of companies in the information technology industry in which we have compared the mandatory content established by the standard with the contents of the reports. It has been found that: the reports issued by independent auditing firms on the financial statements of the Information Technology companies for the period 2010-2012. It can be concluded that the reports analyzed, show adequacy to the regulations currently in force, in 10 of the 16 mandatory items established by those rules. However, it has been verified inadequacy as to the way exception is presented in the reports, i.e., through an emphasis paragraph, when it should be in an specific paragraph for exceptions. All the information collected is described and analyzed in the development of this work
A hist??ria recente do mercado financeiro por for??a das crises e dos muitos esc??ndalos corporativos traz ?? tona discuss??es a respeito dos trabalhos de auditoria, que t??m por finalidade a emiss??o do relat??rio de auditoria. Diante de tal exposto, esta pesquisa tem como objetivo a verifica????o do n??vel de adequa????o ??s normas relativas ao relat??rio de auditoria definidas pelas resolu????es CFC n??. 1.231/09 - NBC TA 700, CFC n??. 1.232/09 - NBC TA 705, CFC n??. 1.233/09 - NBC TA 706, dos relat??rios de auditoria emitidos pelas empresas do setor de tecnologia da informa????o, as quais disponibilizam suas informa????es no s??tio da BM&FBovespa. Para atingir o objetivo proposto, realizou-se um estudo baseado na t??cnica de an??lise documental e an??lise de conte??do, com as quais se buscou identificar, no conte??do dos relat??rios das auditorias selecionados a adequa????o determinada pelas normas em vigor para emiss??o de relat??rios. A pesquisa tem car??ter descritivo e utilizou a abordagem qualitativa, para averiguar o conte??do de 25 relat??rios de auditoria das empresas do setor de tecnologia da informa????o, tendo-se comparado o conte??do obrigat??rio institu??do pela norma com o conte??do dos relat??rios. Constatou-se que: os relat??rios emitidos pelas firmas de auditoria independente acerca das demonstra????es cont??beis das empresas de Tecnologia da Informa????o relativos ao per??odo de 2010 a 2012 apresentam adequa????o ?? norma vigente em 10 itens dos 16 itens obrigat??rios institu??dos pela referidas normas. Verificou-se inadequa????o quanto ?? forma de ressalva apresentada nos relat??rios, visto que a ressalva se d?? pelo par??grafo de ??nfase, quando o correto seria em par??grafo espec??fico de ressalva. Todos os dados coletados s??o descritos e analisados no desenvolvimento deste trabalho
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Skepe, Siphelo. « Evaluation of the applicability of Lewin's force field analysis in the implementation of the Financial Sector Charter at Standard Bank ». Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1006775.
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According to the Financial Sector (FS) Charter, in August 2002, at the NEDLAC Financial Sector Summit, "the financial sector committed itself to the development of a Black Economic Empowerment (BEE) charter. It made this commitment, noting that: "Despite significant progress since the establishment of a democratic government in 1994, South African society remains characterised by racially based income and social services inequalities. This is not only unjust, but inhibits the country's ability to achieve its full economic potential. BEE is a mechanism aimed at addressing inequalities and mobilising the energies of all South Africans. It will contribute towards sustained economic growth, development and social transformation in South Africa. Inequalities also manifest themselves in the country's financial sector. A positive and proactive response from the sector through the implementation of BEE will further unlock the sector's potential, promote its global competitiveness, and enhance its world class status". Parties of the Financial Sector Charter agreed on the seven pillars below: 1) Human resource management - provide resources to develop skills of black people with the aim of increasing black participation in all levels of management in the sector. 2) Procurement policies - implement a targeted procurement strategy to enhance BEE. 3) Enterprise development - improve the level of support provided to BEE companies in all sectors of the economy. This would be achieved through skills transfer, administration and technical support. 4) Access to financial services - provide affordable financial services to the previously disadvantaged groups and making sure financial services are accessible to these groups. 5) Empowerment financing - work closely with government and government financial institutions to increase resources for empowerment financing. 6) Ownership in the financial sector - 25% of shares in each party of the FS Charter should be owned by black people by 2010. 7) Corporate social investrnent (CSI) - Each financial institution will have to spend 0.5% of their after-tax profit on corporate social investment projects. The projects should be targeted at black groups with a strong focus on transformation. The research evaluates the applicability of Lewin's Force Field Analysis (a change management model) in the implementation of the Financial Sector Charter at Standard Bank of South Africa. It attempts to achieve this by looking at how the Financial Sector Charter is being implemented at Standard Bank. The research looks at three main areas: 1) The "context" of the research problem, by seeking to understand Standard Bank's understanding of the FS Charter, the importance of implementing the FS Charter by the bank, the progress made thus far in the FS Charter implementation and comparison to the BEE scorecards of the other three main bank. 2) The "process", i.e. how the FS Charter is implemented in the bank, the driving and restraining forces of successful implementation of the FS Charter and the lessons learnt. 3) The "outcome" , i.e. benefits of implementing the FS Charter and what could be done to ensure that change management processes are successfully implemented. Personal interviews were used to discover other valuable information which was not available on the bank's published documents, and other related sources such as the Financial Sector Charter document. The sample size for the study was ten Standard Bank employees from different areas of the bank who are either senior managers or directors, in the bank. Internal publications available on the Standard Bank intranet such as the bank's employment equity plans, and the bank's sustainability reports from 2004 to 2011 (Standard Bank, 2004-2011) were analysed for the purpose of the study. The researcher also analysed public documents such as the bank's annual financial reports, bank's equity reports and internal publications on related topics of the research question. Lewin's Forces Field Analysis (FFA) points out that in any environment where change is required; there are both driving and restraining forces that influence the implementation of a change programme. The FFA is a valuable change management tool at trying to transform the behaviour of an individual, and this will lead to transformation of groups and, ultimately the organisation. It also helps to establish the balance between the driving and restraining forces of the change programme. Lewin's (1951) theory put forward the idea that change occurs in three stages: the first stage of change is unfreezing; the second stage is moving and lastly, the third stage is refreezing. In the unfreezing stage, the bank's change management initiatives would need to be directed at giving the individuals a desire and motivation to be ready and open about a planned change initiative. This could be achieved by clearly communicating why change is important, benefits of change and the compelling reasons for change. In moving, the bank would need to give support and confidence to the people affected by change in order to start accepting and buying-in to new perspectives, which enable them to realise that change will improve the current situation. In the refreezing stage, the bank would need to ensure that new patterns of behaviour are reinforced. This will ensure that the changes are applied in everyday business, and this helps create a sense of stability, where those affected by change feel comfortable and confident with the new approach of doing things. The research concludes that managers should recognise the sensitivity around transformation, and should always try to ensure that change management initiatives directed at transformation are unifying, fair and transparent. This should be done to avoid a situation where an employee (or prospective employees) and other stakeholders feel under-appreciated or overlooked because of their gender or race. This demands a carefully crafted and implemented change management programme, whose results will not only unify the bank's employees, but also create a competitive edge for the bank. Lewin's Force Field Analysis (FFA) model is a change management tool that could be used to produce such results.
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Mak, Fung-yin. « Development of winding up legislation and practice in the PR China / ». Hong Kong : University of Hong Kong, 1996. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18024415.
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Borg-Barthet, Justin. « The governing law of companies in EU Law ». Thesis, University of Aberdeen, 2010. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=167398.
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This thesis addresses the theoretical and legal foundations for choice of corporate law in the European Union. In particular, it evaluates the contractarian approach to choice of law, which has become the dominant paradigm. When contractual principle is viewed in its fullest form, it is found that corporate choice of law could be restricted for similar reasons to those which justify limitations to party autonomy in contractual choice of law. What is more, economic arguments for party autonomy should be refined in view of the fact that corporate legal theory is unsettled. Indeed, different views about the economic nature of companies are accounted for in State practice. Having rejected dogmatic approaches to the private international law of companies, it is then found that the EU Treaties contain contradictory signals about the place of party autonomy in choice of corporate law. The lack of clarity in the Treaties and lack of legislative progress has necessitated recourse to the European Court of Justice. The Court has, generally, adopted an interpretation of the Treaty which furthered economic integration. However, the judgments reveal numerous inconsistencies, and the law is in a constant state of flux. Added to the fact that the EU’s legislation is less permissive than the Court’s judgments, the law lacks clarity. Legislation is therefore needed. It is suggested that future legislation should entrench a degree of autonomy, but should also account for the fact that States differ on the goals of companies. While the law of the State of incorporation should govern all matters relating to the company’s internal law, European law should bind the Member State in which a company is established to require pseudo-foreign companies to incorporate norms of the State of its real seat in their statutes. This could be supported through the use of information technology solutions which have been pioneered in other fora.
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冼澤榮 et Chak-wing Simon Sin. « International business environment : air services agreement ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31268286.
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Janka, Sebastian Felix. « Control of mergers between newspaper enterprises under South African and German competition law ». Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50303.
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Thesis (LLM)--University of Stellenbosch, 2005.ENGLISH ABSTRACT: This thesis compares South African and German Competition Law. The focus is the control of mergers between newspaper enterprises. It has to be asked whether special rules should apply to transactions in this field, considering the importance of an unconcentrated, competitive press from an economic and political point of view. It will be shown that South African and German Competition Law are similar in many respects. Both legal systems follow a flexible, primarily economic approach to the consideration of proposed transactions, taking into account a plurality of factors to determine potential detrimental effects of mergers on competition. Moreover, pro-competitive gains and public interest issues are recognised under South African and German law. When it comes to the control of mergers between newspaper enterprises, though, the two legal systems diverge. Only under German Competition Law, are there specific provisions for press mergers. In view of a recently proposed amendment of the German Competition Law, the appropriate form of regulation that is likely to guarantee a free press, will be investigated. It will also be analysed, whether there is a specific need for press regulation in the South African context. Even though there are no special provisions under South African Competition Law, the South African Constitution leaves space for a broader understanding of the freedom of the press. Hence, it will be examined if the South African Constitution obliges the state to enact particular laws to protect press-plurality. Moreover, it will be analysed if the South African Competition Act should be interpreted in a manner that would promote plurality of the press. In the view of the eminent role of the press for a democratic society, it will be argued in this thesis, that there is a particular need for media regulation. Notably the significant levels of concentration in both German and South African press markets raise concerns as regards the protection of a free and pluralistic press. It will be shown that there are different foreign approaches to maintaining and promoting freedom of the press and it will be suggested that South Africa recognises a need for more press-specific regulation in the future.
AFRIKAANSE OPSOMMING: Hierdie verhandeling vergelyk Suid-Afrikaanse en Duitse mededingingsreg. Dit is gefokus op beheer oor persondernemings. Die vraag word gevra of spesiale reëls van toepassing behoort te wees op transaksies in hierdie sektor, indien die politieke en ekonomiese belang van 'n ongekonsentreerde en mededingende pers in ag geneem word. Dit word uitgewys dat Suid-Afrikaanse en Duitse mededingsreg in vele opsigte soortgelyk is, wat die regulering van samesmeltings betref. Beide regsstelsels volg 'n buigsame, hoofsaaklik ekonomiese benadering tot die oorweging van 'n transaksie. Beide neem 'n veelheid van faktore in ag om te bepaal of 'n transaksie moontlik negatiewe gevolge vir mededinging het. Verder word pro-mededingende en publieke belangsaspekte in beide die Suid- Afrikaanse en Duitse reg in ag geneem. In die geval van 'n samesmelting tussen koerantondernemings verskil die twee sisteme egter. Die Duitse reg het spesiale reëls vir samesmelting van sulke ondernemings. In die lig van wysigings wat onlangs aan die Duitse mededingsreg voorgestel is, word geskikte vlakke van regulering van die pers, wat nodig is om 'n vrye pers te waarborg, ondersoek. Aandag word geskenk aan die vraag of daar'n behoefte is aan regulering van die pers in die Suid-Afrikaanse omgewing. Alhoewel die Suid-Afrikaanse Grondwet nie spesiaal daarvoor voorsiening maak nie, laat die Grondwet plek vir 'n wyer begrip van persvryeid. Dus word vasgestelof daar 'n plig op die staat is om wetgewing in te voer wat die staat dwing om perspluralisme te beskerm. Verder, word bepaal of die Suid-Afrikaanse Mededingingswet op so 'n wyse interpreteer kan word dat dit perspluralisme sal bevorder. In die lig van die sentrale rol vir 'n vrye pers in 'n demokratiese samelewing, word geargumenteer dat, daar 'n spesiale behoefte aan reguleringvan die media is. Die hoë vlakke van konsentrasie in beide die Duitse en Suid- Afrikaanse persmarkte skep besorgheid oor die beskerming van 'n vrye en pluralistiese pers in hierdie lande. Dit word aangetoon dat daar verskillende benaderings tot die beskerming en bevordering van 'n vrye pers in ander lande is en daar word voorgestel dat Suid-Afrika 'n behoefte aan meer spesifieke reëls vir regulering van die pers erken.
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Mkhize, Vukani. « A critical analysis of the tax implications for small and micro businesses ». Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1338.
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The South African economy has seen an increase in small businesses since 1994. This increase has been caused by an increase in unemployment rate and government interventions to promote small businesses. The government has through the National Treasury introduced various tax legislations to simplify and facilitate the tax processes that small businesses have to comply with. The discussion contained in this treatise seeks to critically analyse the tax implications for small and micro businesses. One of the small business tax legislations, Small Business Corporations, is discussed in chapter 2. The Small Business Corporation legislation provides for two key concessions to qualifying small businesses. The first concession is the progressive tax rates that are lower than normal tax rates at taxable income level below R300 000. The second concession is the special capital allowances that the qualifying small business is entitled to. The tax amnesty for small businesses was introduced in July 2006 to provide an opportunity to small businesses which were not up to date with their tax affairs, to regularise their tax affairs. Small businesses had to meet certain requirements and pay an amnesty levy ranging from 2 to 5 percent of their taxable income. The tax amnesty on small businesses was not as effective as intended, however a slight increase in the South African taxpayer base was achieved. The voluntary disclosure programme has recently been introduced in November 2010, to provide an opportunity for all businesses to voluntarily disclose their previous defaults without being subjected to criminal prosecution and penalties. The government further attempted to simplify the tax compliance process by introducing turnover tax legislation. The turnover tax provides for a single tax system that does away with the need to account for normal tax, capital gains tax, secondary tax on companies and value added tax. The turnover tax system is optional to qualifying small businesses. The turnover tax is calculated by simply applying a tax rate to taxable turnover. Small businesses need carefully consider whether turnover tax will be beneficial to them. It is not advisable for small businesses that are making losses to adopt turnover tax. Another small business tax legislation that promises to be effective is the venture capital incentive. This legislation provides for deduction of expenditure actually incurred in the acquisition of shares by qualifying businesses. It appears that, given the challenges that small businesses still face, the government still has a lot more to do to simplify the tax process for small businesses.
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Maphiri, Mikovhe Comfort. « Business rescue in South Africa and its practical application to SME's (small to medium enterprises) ». Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/19789.
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South African small to medium sized entities are the bread and butter of our economy. Providing much-needed employment and developing skills both formally and informally to historically disadvantaged persons are some of the most significant benefits of small to medium sized entities in a developing country such as South Africa. Unfortunately, despite these highly celebrated significant contributions to the socio-economic development of the country, South African small to medium sized entities have the lowest survival rates in the world, resulting in high rates of business failure and job losses created by these entities. The Companies Act 71 of 2008 provides for a corporate rescue system in the form of business rescue and a compromise between a company and its creditors which replaces judicial management as a corporate rescue procedure for South African companies. Business rescue provides companies in financial distress with opportunities to reorganise, strategize and come up with useful corporate reorganisation measures which are useful and efficient in saving the financially distressed company and possibly yielding a better return for the creditors than would have been the case if the company was liquidated. This study analyses whether the overall South African corporate rescue systems, past and present, have developed in line with the needs and interests of South African Small to medium-sized entities, in a manner that is efficient and sensitive to the inherent weakness of our economy as well as the distinctive needs of small to medium sized entities. A comparative study with similar procedures in the United Kingdom and the United States of America is undertaken to determine whether the evolution of South African corporate rescue laws meets the needs and interests of small- to medium-sized entities in the modern South African economy. Several inherent weakness are identified in the new business rescue regime as well as in compromises between a company and its creditors and a number of recommendations are made to improve the current provisions in the Act, for the purpose of making access and use of these corporate rescue procedures less burdensome and accessible for small- to medium- sized entities. This is done with the purpose of assisting the South African legislature in developing a corporate rescue procedure tailor-made for South African companies and not a mere cut and paste corporate rescue system unfitting to the needs and interests of South African small- to medium-sized entities.
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Gössl, Ulrich. « Die Satzung der Europäischen Aktiengesellschaft (SE) mit Sitz in Deutschland / ». Tübingen : Mohr Siebeck, 2010. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=017645016&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Pool, Estelle. « Insider trading : has legislation been successful ? » Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/6172.
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Thesis (MBA (Business Management))--Stellenbosch University, 2008.ENGLISH ABSTRACT: This research report reviews South African and international legislation aimed at preventing insider trading and provides an overview of the successful criminal and civil proceedings taken against insiders. It highlights the possible preventative measures South African companies and legislature can take to reduce insider trading. The United States of America is one of the few countries that had successfully implemented legislation prohibiting insider trading prior to the 1990s. Most countries, including South Africa, only implemented legislation prohibiting insider trading in the late 1990s. Due to apartheid and sanctions against South Africa, the JSE has built up a legacy of being an insider's haven. The Directorate of Market Abuse has the task of transforming this legacy to restore investors' confidence in the market in order to promote economic growth. The success of the legislation is firstly measured by the knowledge the market has gained relating to insider trading since the implementation of the legislation. According to the South African market, insider trading is unethical, but 22% of the participants in the G:cnesis survey still believe that it is an acceptable practice in the South African market. South African companies therefore need to educate their employees and take preventative measures to reduce insider trading in order to erode this culture. Insider trading can only be prevented and reduced if legislation is enforced. Globally, few legal criminal proceedings have been successful, therefore legislation in most countries makes provision for civil remedies. As the burden of proof in a civil legal proceeding is only on "a balance of probabilities", civil proceedings against insiders have been successful. In South Africa, the majority of cases referred for civil legal action have been settled out of court by the alleged insider without admitting guilt to a criminal offence. The South African legislation regulating insider trading in the market is aligned with legislation globally. South Africa's future challenges are to maintain the initial success achieved in reducing insider trading. The establishment of a specific court specialising in financial crime and monitoring specific changes to legislation could increase the possibility of future success.
AFRIKAANSE OPSOMMING: Die projek ondersoek die Suid-Afikaanse en internasionale wetgewing teen binnehandel. Verder word die suksesvolle kriminele en siviele verrigtinge teen diegene wat hulle aan binnehandel skuldig maak onder die soeklig geplaas. Die projek beklemtoon die moontlike voorkomingsmaatreels wat Suid-Afrikaanse maatskappye en regslui kan implementeer om moontlike toekomstige binnehandel te bekamp. Die Verenigde State van Amerika is een van die min lande wat reeds voor die 1990s wetgewing teen binnehandel suksesvol geimplementeer bet. Ander lande, insluitend Suid-Afrika, het eers in die laat 1990s wetgewing teen binnehandel geproklameer. Apartheid en sanksies teen Suid-Afrika het 'n nalatenskap van vrye binnehandel op die JSE gelaat. Dit is die taak van die Direktoraat van Markmisbruik om hierdie nalatenskap uit te wis, sodat beleggersvertroue in die mark herstel kan word, wat weer tot ekonomiese groei sal lei. Een van die maatstawwe om die sukses van die wetgewing te meet, is om te bepaal hoeveel kennis die finansiele gemeenskap sedert die implementering van die nuwe wetgewing ingewin het. Volgens die finansiele gemeenskap is binnehandel oneties, maar 22% van die deelnemers aan die G:encsis-opname glo dat binnehandel wel in Suid-Afrika aanvaarbaar is. Daarom moet Suid-Afrikaanse maatskappye hulle werknemers se kennis oor binnehandel verbreed en ander voorkomende maatreels in plek stel om die kultuur van binnehandel te elimineer. Binnebandel kan slegs voorkom en verminder word indien wetgewing geimplementeer word. Relatief min kriminele sake teen binnehandel lei tot skuldigbevinding, maar plaaslike en internasionale wetgewing maak voorsiening vir siviele aksies. In 'n siviele hofsaak moet ingediende bewyse slegs na alle waarskynlikheid die skuld van die oortreder bewys, wat suksesvolle siviele vervolging moontlik maak. Die meerderheid siviele sake in Suid-Afrika word buite die bar geskik sonder dat die aangeklaagde skuld aan 'n kriminele daad erken. Die Suid-Afrikaanse wetgewing is in lyn met internasionale standaarde. Suid-Afrika staar verskeie uitdagings in die gesig ten opsigte van die handhawing van die huidige suksesvolle bekamping van binnehandel. Die moontlike totstandkoming van 'n spesiale hof, wat slegs finansiele verwante oortredings aanhoor en veranderings aan die wetgewing kontroleer, kan bydra tot die toekomstige sukses van die Suid-Afrikaanse wetgewing.