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1
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.
2
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.
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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.
3
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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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.
5
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.
6
Ren, Linghui y 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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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.
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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.
8
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.
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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.
9
冼澤榮 y 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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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.
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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.
11
麥鳳賢 y 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.
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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.
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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.
13
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.
14
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.
15
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.
16
Ramaswamy, Muruga Perumal. "Combating challenges in E-business: scope and limitations of international law and national legal measures in USA and China and therole of Hong Kong as a hub". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B43877655.
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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.
18
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.
19
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.
20
Li, Jing y 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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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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Schweizer, Mathias Arne. "Marktanteilsabhängige safe harbours für horizontale Zusammenarbeit zwischen Unternehmen im europäischen und deutschen Kartellrecht /". Baden-Baden : Nomos, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014946042&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Thulfaut, Kai. "Die Besteuerung international tätiger Anwaltssozietäten /". Frankfurt am Main [u.a.] : Lang, 2005. http://www.gbv.de/dms/sbb-berlin/480663432.pdf.
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Wu, Si Chen. "Research on legal issues of VIE model". Thesis, University of Macau, 2016. http://umaclib3.umac.mo/record=b3525479.
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Ho, Chong In. "Legal issues arising from remuneration of real estate brokers in Macau". Thesis, University of Macau, 2016. http://umaclib3.umac.mo/record=b3537211.
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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.
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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.
27
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.
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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.
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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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Olivieri, Javier Alejandro. "Small and medium-sized enterprises (SMEs) : the engine of Canada's economy : the legal framework of three sensitive spheres for SMES' growth : financing, taxation and international trade". Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80944.
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It is widely believed that small and medium-sized enterprises ("SMEs"), acting as a source of innovation and job creation, play a key role in the economy of Canada.The legal framework which regulates SMEs' activities is vast. This thesis focuses on the legal framework and most important aspects of three critical areas: financing, taxation and international trade.
After describing and interpreting the legal framework of these areas and the information obtained from public and private institutions which are considered key in these issues, this thesis presents conclusions in relation to the question of how and in what way, if any, the current legislative and regulatory framework relating to SMEs contributes to the growth and prosperity of SMEs and to the importance of such a framework to SMEs' success and growth.
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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.
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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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Wei, Chia-Lee 1971. "Cross-border strategic alliances in the transition of regulated telecommunications". Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31178.
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Competing successfully in globalized markets requires a complex mix of product, price, promotion and distribution. It requires novel approaches to ownership in overseas involvement and the development of new modes of global relationships. In response to these needs, new types of alliances are emerging as corporations endeavor to meet the global challenge. At the forefront of globalization, the telecommunications industry is experiencing a high-rate of cross-border alliance formation.This thesis attempts to straddle both business and legal domains, on national and international levels, to survey the evolution of the telecommunications industry and to envisage the future prospects of multinational telecom carriers with respect to the conduct of transnational alliances for international expansion. Chapter 1 describes the changes occurring in the field of telecommunications, while Chapter 2 and Chapter 3 provide an essential understanding of the motivations and the modalities of cross-border strategic alliances and propose contracting techniques for the purpose of surmounting managerial and operational challenges that may be confronted when engaging in global strategic alliances. With a focus on the telecommunications industry, Chapter 4 explores the motives of and difficulties encountered by multinational telecom carriers in using alliances to expand globally, and examines their business strategies and performing phases. Chapter 5 further questions the necessity of using cross-border strategic alliances in an increasingly international competitive environment by examining the current national and international regimes with respect to the transactions of telecom services. The Conclusion reviews significant factors that may infringe upon the use of strategic alliances as a business strategy.
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Loomer, Geoffrey T. "Reformulating corporate residence : a coherent response to international tax avoidance". Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662.
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This thesis analyzes the concept of corporate residence, with particular reference to the law in the UK and Canada. It explores why corporate residence is relevant in tax policy, how corporate residence is understood in law, and how revenue authorities respond to the use and alleged 'abuse' of residence rules. Part I argues that the residence of taxpayers generally (individual or corporate) remains a relevant factor in international tax design, that taxation of corporations on the basis of residence has some justification, but that there is a disjunction between meaningful residence-based taxation and current definitions of corporate residence in domestic law and tax treaties. The formulations of residence based on incorporation, central management and control, and place of effective management, particularly as applied to multinational enterprises, are considered and are found to be deficient. Part II critically analyzes the major policy responses of the UK and Canadian governments to the exploitation of corporate residence. It argues that key legislative and administrative responses to international tax avoidance activities, for both outbound and inbound investment, are purportedly based on the acceptance of formal corporate residence yet undermine that concept in an effort to impose tax or refuse treaty relief based on where economic interests actually exist. The responses considered are the application of controlled foreign companies legislation to offshore subsidiaries, the invocation of treaty anti-abuse rules with respect to offshore intermediaries, and the use of overarching general anti-avoidance measures to challenge varied structures that rely on offshore entities. These haphazard anti-avoidance rules are overlaid with revenue authorities' indignation at the motivations that underlie many corporate relocations. It is argued that a more coherent approach would be to focus on the objective reality or unreality of corporate establishment, by reformulating corporate residence in domestic law and tax treaties.
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Zhao, Yun Wen. "A critical appraisal of the law and practice relating to the examination and rejection of documents under letters of credit". Thesis, University of Macau, 2012. http://umaclib3.umac.mo/record=b2586528.
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Zhang, Ke Zheng. "The risk-isolating paradox in China's asset securitization". Thesis, University of Macau, 2012. http://umaclib3.umac.mo/record=b2586529.
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李翰玲 y 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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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.
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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.
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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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Kam, Ka Man. "Reproduction rights in digital environment and copyrights protection : legal issues and challenges". Thesis, University of Macau, 2011. http://umaclib3.umac.mo/record=b2580191.
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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.
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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.
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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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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.
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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.
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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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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.
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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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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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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.
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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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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.
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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.
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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.
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"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.
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Li, Hong. "The Bosman Ruling and the regulation of football in the People's Republic of China". Thesis, University of Macau, 2011. http://umaclib3.umac.mo/record=b2291716.
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