Employee share incentive schemes : an integrated approach

Includes bibliographical references (leaves 130-135)The problem definition examined in this thesis is how employee share incentive schemes are taxed in the hands of employers and employees. This involved an analysis of the new section 8B and 8C of the Income Tax Act ("the Act") as well as the old section 8A. Sections 10, 1 1 (a), 56 and the Fourth, Seventh and Eighth Schedules to the Act were also studied. Case law was considered where applicable. Other areas that were investigated include the impact of IFRS 2 on employee share incentive schemes, the requirements of the Companies Act, the JSE Listing Requirements and Corporate Governance Guidance. Conclusions are drawn and recommendations include: • the amendment of certain sections of the Act (including making provision for the deductibility of expenses incurred and settled by way of issuing shares); • the issue of guidelines by SARS with relation to the taxation of share incentive schemes and the interaction between section 8C and the Eighth Schedule; • the introduction of a wider selection of "approved" employee share incentive schemes in the line of section 8B to fit the different needs of companies; • the alignment of the Income Tax Act with the Broad-Based Black Economic Empowerment Act; and • the availability of public information on employee share incentive schemes

The Politics of Data: The rising prominence of a data-centric approach to scientific research.

Today we launch a series of posts on the politics of data. Big data, small data and data sharing will be critically examined by a range of experts, each exploring the implications of the changing data landscape for research and society. In the first piece, Sabina Leonelli and Louise Bezuidenhout argue the study of data itself is an excellent entry point to reflect on the activities and claims associated to the idea of scientific knowledge. How scientists perceive their research environments, what they recognize as strengths and limitations, and what in these environments pose material or social challenges to data engagement all influence how data travels

Moving life science ethics debates beyond national borders: some empirical observations

types: ArticleThe life sciences are increasingly being called on to produce “socially robust” knowledge that honors the social contract between science and society. This has resulted in the emergence of a number of “broad social issues” that reflect the ethical tensions in these contracts. These issues are framed in various ways around the world, evidenced by differences in regulations addressing them. It is important to question whether these variations are simply regulatory or in fact reflect a contextual approach to ethics that brings into question the existence of a “global system of ethics for the life sciences”. Nonetheless, within ethics education for scientists these broad social issues are often presented using this scheme of global ethics due to legacies of science ethics pedagogy. This paper suggests this may present barriers to fostering international discourse between communities of scientists, and may cause difficulties in harmonizing (and transporting) national regulations for the governance of these issues. Reinterpreting these variations according to how the content of ethical principles is attributed by communities is as crucial for developing a robust international discourse. To illustrate these issues, this paper offers some empirical fieldwork data that demonstrates how the concept of dual-use (as a broad social issue) was discussed within African and UK laboratories. African scientists reshaped the concept of dual-use according to their own research environmental pressures and ascribed alternative content to the principles that underpin it. This suggests that the limitations of a “global system of ethics for the life sciences” cannot be ignored

The relationship between CEO remuneration and company performance in South African state-owned entities

Orientation: Over the years, the increase in executive remuneration in both the private sector and state-owned entities (SOEs) has been the subject of intense discussions. The poor performance of some SOEs with highly remunerated executives begs the question whether chief executive officers (CEOs) in South African SOEs deserve the high levels of remuneration they receive. Research purpose: The main purpose of the study was to determine whether there is a relationship between CEOs’ remuneration and company performance in South Africa’s Schedule 2 SOEs. Motivation for the study: A greater understanding of the relationship between CEO remuneration and organisational performance would expand knowledge when developing optimal CEO remuneration systems to ensure sustainability of SOEs in the South African context. If a relationship exists, it could justify the high remuneration received by CEOs. Research design, approach, and method: This quantitative, longitudinal study, conducted over a nine-year period, collected secondary data from the annual reports of 18 Schedule 2 SOEs. The primary statistical techniques used in the study included were OLS multiple regression analysis and correlational analysis on a pooled dataset. Main findings/results: The primary finding was that there is a relationship between CEO remuneration and company performance (mainly an inverse relationship), with no consistent trend between the constructs. Turnover appears to be an important component, as it was the most stable measure of company performance during the study period. The results indicate that the CEOs’ remuneration continued to increase, even when the SOEs were performing poorly. Practical managerial implications: Since the study focused on the relationship between CEOs’ remuneration and company performance, it may aid policymakers in forming new rules and regulations that would help improve the country’s economic performance while attracting international investors. Contribution/value-add: The study provides new knowledge to the limited research available on SOEs in South Africa. Further, this research focused on three different components of CEOs’ remuneration, thereby shedding more light on the relationship between their remuneration and company performance.Business ManagementPhD (Management Studies

Lost in translation : a postcolonial reading of Janice Honeyman’s Peter Pan

This dissertation explores the ways in which Janice Honeyman’s 2007 Swashbuckling Adventure, Peter Pan, The Pantomime represents notions of nation and identity in post-apartheid South Africa. In order to accomplish this, this study argues that despite the carnivalesque elements of the genre of pantomime and its potential to subvert the status quo, Honeyman’s translation of Peter Pan reinforces the imperialist ideology embedded in the source texts of Barrie’s 1904 and Disney’s 1953 Peter Pan. Through an exploration of colonialism and imperialism, and postcolonial studies with specific reference to the works of Bhabha (1990, 1994), Anderson (1991) and Said (1979, 1994), this discussion follows an examination of white Victorian British masculinity and imperialist ideology as it applies to Peter Pan to support the argument that through a process of translation, achieved through the techniques of Disneyfication and double localisation, the Barrie and Disney texts have been translated from their original contexts into the South African postcolonial and post-apartheid context. The argument concludes that in doing so, Honeyman has neglected to provide counter-discourses to the imperialist ideologies in the source texts and has reinforced the racial and gender stereotypes found therein, supporting the colonial power axis of the original text and colonial re-presentations of identity and nation.Dissertation (MA)--University of Pretoria, 2013.Dramaunrestricte

The perceptions of youths in early adolescence concerning the role obesity plays in bullying

Obesity has become a global pandemic that not only affects adults, but also children and adolescents. It has been found that obesity among children and adolescents has emotional, social, physical and psychological ramifications, one of which is bullying. Very little has been written on the effects obesity in adolescence has on bullying behaviour in a South African context. For this reason the researchers deemed it necessary to study the perceptions of adolescents with regard to obesity (body shape) and bullying. Semi-structured interviews were conducted with 35 early adolescents. The data were assessed through content and interpretative phenomenological analysis. Thus the researchers tried to capture the essence of each individual interview. Several themes emerged from the data analysis, of which the most noteworthy were that youths in early adolescence perceive emotional, psychological, physical and verbal attacks as well as exclusion from peer group activities as forms of bullying. Participants perceived several consequences of bullying manifesting in their peers’ behaviour. From the semi-structured interviews a general overview of perpetrators and victims of bullying was obtained. Lastly, a correlation between an early adolescent’s body shape and victimisation was noted. The findings give insight into how obese young adolescents are perceived and treated by their peers. Furthermore, the findings elucidate what adolescents perceive as bullying and possible reasons for such behaviour. By identifying perceptions held by adolescents, future research can implement programmes to address these stereotypes, thus decreasing victimisation of obese adolescents.http://www.journals.co.za/ej/ejour_carsa.html OR http://www.sapsac.co.za/carsa_pubpol.htmlam2013gv201

Lab Hackathons to Overcome Laboratory Equipment Shortages in Africa: Opportunities and Challenges

Equipment shortages in Africa undermine Science, Technology, Engineering and Mathematics (STEM) Education. We have pioneered the LabHackathon (LabHack): a novel initiative that adapts the conventional hackathon and draws on insights from the Open Hardware movement and Responsible Research and Innovation (RRI). LabHacks are fun, educational events that challenge student participants to build frugal and reproducible pieces of laboratory equipment. Completed designs are then made available to others. LabHacks can therefore facilitate the open and sustainable design of laboratory equipment, in situ, in Africa. In this case study we describe the LabHackathon model, discuss its application in a pilot event held in Zimbabwe and outline the opportunities and challenges it presents

Evidence for cryptosporidial infection as a cause of prolapse of the phallus and cloaca in ostrich chicks (Struthio camelus)

Cloacas of male ostrich chicks that had suffered prolapse of the phallus and cloaca were compared with cloacas of normal ostrich chicks of both sexes from the same area. Heavy infection of the cloacal and bursal tissue with Cryptosporidium sp. was present in all the cases of prolapse, while no cryptosporidia were observed in the normal chicks. Histopathological lesions as described in cryptosporidial infection in other species were present in the infected cloacas. These included loss of the microvillous border and epithelial hyperplasia, and degeneration, which was indicated ultrastructurally by vacuolation of the apical cytoplasm, swelling of organelles, and nuclear changes. It is suggested that these lesions, in combination with the anatomy of the male ostrich cloaca, may be responsible for prolapse of the phallus and cloaca.The articles have been scanned in colour with a HP Scanjet 5590; 600dpi. Adobe Acrobat XI Pro was used to OCR the text and also for the merging and conversion to the final presentation PDF-format.mn201