An historical analysis of the development of a company as a single enterprise and the impact on group company taxation
- Authors: Els, Tania
- Date: 2020
- Subjects: Taxation -- South Africa , Taxation -- History , Taxation -- Law and legislation -- South Africa , Business enterprises -- South Africa , Business enterprises -- Taxation -- Law and legislation -- South Africa , Corporation law -- South Africa , South Africa. Income Tax Act, 1962 , South Africa. Companies Act, 2008 , Separate legal personality , Group taxation
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/154241 , vital:39628
- Description: The company is considered a separate legal entity in both legislation and jurisprudence. The “veil” separating the company and its shareholders is a doctrine entrenched in company law that originated centuries ago. The doctrine is based on conditions that existed during a period that commenced with trading forms less complicated than the corporate groups found today. Trading forms known as guilds could be traced back to 1087, which gradually developed into regulated companies and, in the last century, into the joint-stock company form. The modern era has seen the development of groups of companies carrying on business as economic units. Company law, in regulating business forms, has failed to acknowledge the corporate group as a new business entity. The main purpose of this research was to analyse the origins of the separate legal personality of a company and its relevance for the present corporate group structures. The research aimed to understand company law and jurisprudence in South Africa in relation to the legal personality of a company and a corporate group. The final objective of this reform-orientated doctrinal research thesis was to provide clarity on the need to consider granting separate legal identity to corporate groups in recognition of their economic unity. A historically contextualised analysis was carried out on the development of trading through unregulated forms of businesses to the creation of the company as a regulated entity. The development of the legal persona of a company in legislation as well as jurisprudence was critically analysed in on the context of companies within a corporate group. A case study of a South African corporate group was used to highlight the different characteristics of the companies doing business in the form of a corporate group. The thesis concluded by recommending that legal personality should be extended to include a corporate group in order to facilitate the introduction of a group taxation regime.
- Full Text:
- Date Issued: 2020
- Authors: Els, Tania
- Date: 2020
- Subjects: Taxation -- South Africa , Taxation -- History , Taxation -- Law and legislation -- South Africa , Business enterprises -- South Africa , Business enterprises -- Taxation -- Law and legislation -- South Africa , Corporation law -- South Africa , South Africa. Income Tax Act, 1962 , South Africa. Companies Act, 2008 , Separate legal personality , Group taxation
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/154241 , vital:39628
- Description: The company is considered a separate legal entity in both legislation and jurisprudence. The “veil” separating the company and its shareholders is a doctrine entrenched in company law that originated centuries ago. The doctrine is based on conditions that existed during a period that commenced with trading forms less complicated than the corporate groups found today. Trading forms known as guilds could be traced back to 1087, which gradually developed into regulated companies and, in the last century, into the joint-stock company form. The modern era has seen the development of groups of companies carrying on business as economic units. Company law, in regulating business forms, has failed to acknowledge the corporate group as a new business entity. The main purpose of this research was to analyse the origins of the separate legal personality of a company and its relevance for the present corporate group structures. The research aimed to understand company law and jurisprudence in South Africa in relation to the legal personality of a company and a corporate group. The final objective of this reform-orientated doctrinal research thesis was to provide clarity on the need to consider granting separate legal identity to corporate groups in recognition of their economic unity. A historically contextualised analysis was carried out on the development of trading through unregulated forms of businesses to the creation of the company as a regulated entity. The development of the legal persona of a company in legislation as well as jurisprudence was critically analysed in on the context of companies within a corporate group. A case study of a South African corporate group was used to highlight the different characteristics of the companies doing business in the form of a corporate group. The thesis concluded by recommending that legal personality should be extended to include a corporate group in order to facilitate the introduction of a group taxation regime.
- Full Text:
- Date Issued: 2020
Understanding workplace bullying in SMME's of South Africa
- Authors: Bruère, Hildé
- Date: 2015
- Subjects: Bullying in the workplace -- South Africa , Business enterprises -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8844 , http://hdl.handle.net/10948/d1020092
- Description: Workplace bullying is a modern day problem which employers cannot afford to ignore. The impact on both the business (or organisation) and individual is of such a nature that research is needed to understand it better and to determine the extent to which it is present in the business or organisation. Research thus far covered the prevalence, consequences and causes of bullying in the organisation. Various methods to counteract and prevent it have been investigated, but with reference to the South African context knowledge is lacking. This study focuses on workplace bullying in SMMEs as very little research has been done in this field. The purpose of this study is to be able to provide a framework for managers as to how to deal, prevent and minimise workplace bullying in SMMEs of South Africa. A convenient sample was selected and information was gathered by means of a questionnaire. A quantitative study was executed and the prevalence of bullying in the SMMEs was established and a number of independent variables were tested. The independent variables researched were managerial training, awareness training, a corporate anti-bullying policy, risk assessment and mediation. The main findings were that bullying in SMMEs is indeed prevalent, but that the independent variables did not deliver significant correlations. The practical implications for managers are that strategies and tools used in larger organisations are not applicable in SMMEs. The workplace environment of the SMME is unique and different methods and tools must be identified and applied in combatting workplace bullying. The contribution of this study is that managers in South Africa across the broad industrial spectrum must realise that bullying is prevalent and that corporate policies and measures must be put in place to address it. It can no longer be ignored and further research on the subject must be encouraged.
- Full Text:
- Date Issued: 2015
- Authors: Bruère, Hildé
- Date: 2015
- Subjects: Bullying in the workplace -- South Africa , Business enterprises -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8844 , http://hdl.handle.net/10948/d1020092
- Description: Workplace bullying is a modern day problem which employers cannot afford to ignore. The impact on both the business (or organisation) and individual is of such a nature that research is needed to understand it better and to determine the extent to which it is present in the business or organisation. Research thus far covered the prevalence, consequences and causes of bullying in the organisation. Various methods to counteract and prevent it have been investigated, but with reference to the South African context knowledge is lacking. This study focuses on workplace bullying in SMMEs as very little research has been done in this field. The purpose of this study is to be able to provide a framework for managers as to how to deal, prevent and minimise workplace bullying in SMMEs of South Africa. A convenient sample was selected and information was gathered by means of a questionnaire. A quantitative study was executed and the prevalence of bullying in the SMMEs was established and a number of independent variables were tested. The independent variables researched were managerial training, awareness training, a corporate anti-bullying policy, risk assessment and mediation. The main findings were that bullying in SMMEs is indeed prevalent, but that the independent variables did not deliver significant correlations. The practical implications for managers are that strategies and tools used in larger organisations are not applicable in SMMEs. The workplace environment of the SMME is unique and different methods and tools must be identified and applied in combatting workplace bullying. The contribution of this study is that managers in South Africa across the broad industrial spectrum must realise that bullying is prevalent and that corporate policies and measures must be put in place to address it. It can no longer be ignored and further research on the subject must be encouraged.
- Full Text:
- Date Issued: 2015
A model to promote entrepreneurial competitiveness in the South African telecommunications sector
- Oberholzer, Stephanus Marius
- Authors: Oberholzer, Stephanus Marius
- Date: 2012
- Subjects: Telecommunication -- Planning -- South Africa , Business planning -- South Africa , Business enterprises -- South Africa , Entrepreneurship
- Language: English
- Type: Thesis , Doctoral , DBA
- Identifier: vital:8769 , http://hdl.handle.net/10948/d1012150 , Telecommunication -- Planning -- South Africa , Business planning -- South Africa , Business enterprises -- South Africa , Entrepreneurship
- Description: The fast pace of technological advancements is a driver of change in the world. In telecommunications, advancements as well as sector transformation pose challenges to entrepreneurs to remain competitive. The purpose of this study is to contribute to the promotion of entrepreneurial competitiveness in the telecommunications sector in South Africa. In order to achieve this purpose, the objective was to develop and test a theoretical model to promote entrepreneurial competitiveness in this sector. The purpose of the study was that if the factors that influence entrepreneurial businesses in this sector can be identified and recommendations applied, the competitiveness of these businesses can be improved. The approach was as follows: 1. Identify the factors, in a literature review, in three areas related to this study, namely, Entrepreneurial Orientation, Telecommunications and Benchmarking; 2. Develop a conceptual theoretical model comprising these identified factors which formed the base for the data collection; 3. Develop a measuring instrument to empirically test the relationships described in the conceptual model; 4. Empirically test the proposed model and suggested hypotheses by means of sourcing data from entrepreneurs in the telecommunications sector in South Africa and thereafter statistically analyse the sourced data; 5. Formulate the final theoretical model to support the research objective and 6. Propose recommendations based on the results of the statistical analysis. The three areas of literature study analysed were Entrepreneurial Orientation which focused on the entrepreneur, the entrepreneurial process and the positioning of technological entrepreneurs in the sector. The telecommunications section included an overview of telecommunications from a global perspective followed by specific focus on the South African sector. The section on benchmarking covered business performance aspects together with measurement techniques and benchmarking institutions relevant to entrepreneurship and telecommunications businesses. Initially, the literature study delivered four intervening variables (Entrepreneurial Orientation, Opportunity Recognition, Resource Allocation and Strategic Positioning) which influence entrepreneurial competitiveness. Within these four intervening variables, twelve underlying independent variables were identified. All the variables were hypothesised as they were perceived significantly to influence the dependent variable, perceived to be entrepreneurial competitiveness in the telecommunications sector in South Africa. These factors, clearly defined and operationalised, were structured in a questionnaire which was sent to entrepreneurs in the telecommunications sector. A response rate of 37 percent was achieved. Data collected from 301 questionnaires were subjected to various statistical analysis techniques. Cronbach-alpha coefficients were calculated to confirm the validity and reliability of the measuring instrument that was tested whilst the latent variables were confirmed by exploratory factor analysis. Structural Equation Modelling (SEM) was used to test the hypothesised significance of the relationships between the variables. Due to the sample size limitation, the conceptual model could not be subjected to SEM as a whole and consequently two sub-models were identified and subjected to further analysis. The SEM results presented the factors influencing entrepreneurial competitiveness whereafter the final model was presented for this study. This study contributed to this specific field of knowledge as follows: 1. New literature contributions are made in the field of entrepreneurial competitiveness in a specific sector; 2. It is the first known research conducted into the promotion of entrepreneurial competitiveness in the telecommunications sector in South Africa; 3. A theoretical model was developed that can be used to promote entrepreneurial competitiveness in the sector and 4. It suggests recommendations on empirically tested factors that significantly influence entrepreneurial competitiveness. Additional knowledge has been gained through the identification and description of how the following individual factors significantly influence entrepreneurial competitiveness in this sector: Benchmarking; Entrepreneurial Mindset; Entrepreneurial Management; Entrepreneurial Orientation; Financial Resources; Infrastructural Change; Regulatory Alignment and Technological Entrepreneurship. The present study was conducted in a time frame where sector transformation is prevalent in South Africa. The current circumstances relating to sector transformation and infrastructural changes will not last forever. The theoretical model therefore is limited to the specific sector conditions in a specific time cycle. In conclusion, the model and managerial recommendations that are presented can act as a guideline for entrepreneurs to adopt in order to improve the competitiveness of their businesses.
- Full Text:
- Date Issued: 2012
- Authors: Oberholzer, Stephanus Marius
- Date: 2012
- Subjects: Telecommunication -- Planning -- South Africa , Business planning -- South Africa , Business enterprises -- South Africa , Entrepreneurship
- Language: English
- Type: Thesis , Doctoral , DBA
- Identifier: vital:8769 , http://hdl.handle.net/10948/d1012150 , Telecommunication -- Planning -- South Africa , Business planning -- South Africa , Business enterprises -- South Africa , Entrepreneurship
- Description: The fast pace of technological advancements is a driver of change in the world. In telecommunications, advancements as well as sector transformation pose challenges to entrepreneurs to remain competitive. The purpose of this study is to contribute to the promotion of entrepreneurial competitiveness in the telecommunications sector in South Africa. In order to achieve this purpose, the objective was to develop and test a theoretical model to promote entrepreneurial competitiveness in this sector. The purpose of the study was that if the factors that influence entrepreneurial businesses in this sector can be identified and recommendations applied, the competitiveness of these businesses can be improved. The approach was as follows: 1. Identify the factors, in a literature review, in three areas related to this study, namely, Entrepreneurial Orientation, Telecommunications and Benchmarking; 2. Develop a conceptual theoretical model comprising these identified factors which formed the base for the data collection; 3. Develop a measuring instrument to empirically test the relationships described in the conceptual model; 4. Empirically test the proposed model and suggested hypotheses by means of sourcing data from entrepreneurs in the telecommunications sector in South Africa and thereafter statistically analyse the sourced data; 5. Formulate the final theoretical model to support the research objective and 6. Propose recommendations based on the results of the statistical analysis. The three areas of literature study analysed were Entrepreneurial Orientation which focused on the entrepreneur, the entrepreneurial process and the positioning of technological entrepreneurs in the sector. The telecommunications section included an overview of telecommunications from a global perspective followed by specific focus on the South African sector. The section on benchmarking covered business performance aspects together with measurement techniques and benchmarking institutions relevant to entrepreneurship and telecommunications businesses. Initially, the literature study delivered four intervening variables (Entrepreneurial Orientation, Opportunity Recognition, Resource Allocation and Strategic Positioning) which influence entrepreneurial competitiveness. Within these four intervening variables, twelve underlying independent variables were identified. All the variables were hypothesised as they were perceived significantly to influence the dependent variable, perceived to be entrepreneurial competitiveness in the telecommunications sector in South Africa. These factors, clearly defined and operationalised, were structured in a questionnaire which was sent to entrepreneurs in the telecommunications sector. A response rate of 37 percent was achieved. Data collected from 301 questionnaires were subjected to various statistical analysis techniques. Cronbach-alpha coefficients were calculated to confirm the validity and reliability of the measuring instrument that was tested whilst the latent variables were confirmed by exploratory factor analysis. Structural Equation Modelling (SEM) was used to test the hypothesised significance of the relationships between the variables. Due to the sample size limitation, the conceptual model could not be subjected to SEM as a whole and consequently two sub-models were identified and subjected to further analysis. The SEM results presented the factors influencing entrepreneurial competitiveness whereafter the final model was presented for this study. This study contributed to this specific field of knowledge as follows: 1. New literature contributions are made in the field of entrepreneurial competitiveness in a specific sector; 2. It is the first known research conducted into the promotion of entrepreneurial competitiveness in the telecommunications sector in South Africa; 3. A theoretical model was developed that can be used to promote entrepreneurial competitiveness in the sector and 4. It suggests recommendations on empirically tested factors that significantly influence entrepreneurial competitiveness. Additional knowledge has been gained through the identification and description of how the following individual factors significantly influence entrepreneurial competitiveness in this sector: Benchmarking; Entrepreneurial Mindset; Entrepreneurial Management; Entrepreneurial Orientation; Financial Resources; Infrastructural Change; Regulatory Alignment and Technological Entrepreneurship. The present study was conducted in a time frame where sector transformation is prevalent in South Africa. The current circumstances relating to sector transformation and infrastructural changes will not last forever. The theoretical model therefore is limited to the specific sector conditions in a specific time cycle. In conclusion, the model and managerial recommendations that are presented can act as a guideline for entrepreneurs to adopt in order to improve the competitiveness of their businesses.
- Full Text:
- Date Issued: 2012
Cyber crime affecting some businesses in South Africa
- Authors: Herselman, Martha Elizabeth
- Date: 2003
- Subjects: Computer crimes , Business enterprises -- South Africa
- Language: English
- Type: Thesis , Masters , MTech (Business Information Systems)
- Identifier: vital:10793 , http://hdl.handle.net/10948/212 , Computer crimes , Business enterprises -- South Africa
- Description: This study shows that cyber crime is a recent addition to the list of crimes that can adversely affect businesses directly of indirectly. This phenomenon was not directly prosecutable in South Africa until the enactment of the ECT Act in July 2002. However this Act also prevents businesses to fully prosecute a hacker due to incompleteness. Any kind of commercially related crime can be duplicated as cyber crime. Therefore very little research appears or has been documented about cyber crime in South African companies before 2003.11.21 The motivation to do this study was that businesses often loose millions in cyber attacks, not necessarily through direct theft but by the loss of service and damage to the image of the company. Most of the companies that were approached for interviews on cyber crime were reluctant to share the fact that they were hacked or that cyber crime occurred at their company as it violates their security policies and may expose their fragile security platforms. The purpose of this study was to attempt to get an overall view on how South African businesses are affected by cyber crime in the banking and short term insurance sector of the South African industry and also to determine what legislation exist in this country to protect them. The case study approach was used to determine the affect of cyber crime on businesses like banks and insurance companies. Each case was interviewed, monitored and was observed over a period of a year. This study discloses the evaluation of the results of how cyber crime affected the cases, which were part of this study. The banks felt that they were at an increased risk both externally and internally, which is likely to increase as the migration towards electronic commerce occurs. The insurance industry felt that they are not yet affected by external cyber crime attacks in this country.
- Full Text:
- Date Issued: 2003
- Authors: Herselman, Martha Elizabeth
- Date: 2003
- Subjects: Computer crimes , Business enterprises -- South Africa
- Language: English
- Type: Thesis , Masters , MTech (Business Information Systems)
- Identifier: vital:10793 , http://hdl.handle.net/10948/212 , Computer crimes , Business enterprises -- South Africa
- Description: This study shows that cyber crime is a recent addition to the list of crimes that can adversely affect businesses directly of indirectly. This phenomenon was not directly prosecutable in South Africa until the enactment of the ECT Act in July 2002. However this Act also prevents businesses to fully prosecute a hacker due to incompleteness. Any kind of commercially related crime can be duplicated as cyber crime. Therefore very little research appears or has been documented about cyber crime in South African companies before 2003.11.21 The motivation to do this study was that businesses often loose millions in cyber attacks, not necessarily through direct theft but by the loss of service and damage to the image of the company. Most of the companies that were approached for interviews on cyber crime were reluctant to share the fact that they were hacked or that cyber crime occurred at their company as it violates their security policies and may expose their fragile security platforms. The purpose of this study was to attempt to get an overall view on how South African businesses are affected by cyber crime in the banking and short term insurance sector of the South African industry and also to determine what legislation exist in this country to protect them. The case study approach was used to determine the affect of cyber crime on businesses like banks and insurance companies. Each case was interviewed, monitored and was observed over a period of a year. This study discloses the evaluation of the results of how cyber crime affected the cases, which were part of this study. The banks felt that they were at an increased risk both externally and internally, which is likely to increase as the migration towards electronic commerce occurs. The insurance industry felt that they are not yet affected by external cyber crime attacks in this country.
- Full Text:
- Date Issued: 2003
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