Faculty of Commerce, Law and Management (ETDs)

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    Factors influencing employee retention in the South African manufacturing industry
    (University of the Witwatersrand, Johannesburg, 2022) Masangwana, Asanda; Venter, Robert
    This research project was to look at the relationship between employee development, remuneration, workplace environment and employee retention. In South Africa, many younger workers are willing to change jobs and move on with their careers, and this could be exacerbated by the changing workplace environment. Therefore, it is important to investigate the relationship between employee development, remuneration, workplace environment and employee retention. The key research goals of this study were to see whether there was a link between employee development and retention, to see if there was a link between workplace environment and retention, and to see if there was a link between remuneration and employee retention. The quantitative research method was applied to achieve the research objectives of this study. The quantitative data used in this study was collected by means of an online survey and there were 187 research respondents who are employees in the manufacturing industry in South Africa. The data collected was analysed using SPSS Statistics 28. The study's findings indicate a favourable association between employee development and employee retention in South Africa's manufacturing industry. This result is statistically significant at a 5% level (p-value < 0.001). Further, in South Africa's manufacturing industry, there is also a positive correlation between the workplace environment and employee retention. This result is also statistically significant at a 5% level (p-value < 0.001). In addition, there is a positive relationship between remuneration and employee retention in the manufacturing sector in South Africa. However, this outcome lacks statistical significance at a 5% level (p-value = 0.372). The study recommends promotion of openness in terms information access and reward system for all employees, provision of career development opportunities, performance-based promotions, competitive bonuses and other incentives, and reward of outstanding performance of all employees.
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    An examination of the treatment of fees received by directors for South African tax purposes
    (University of the Witwatersrand, Johannesburg, 2023) Letlabe, Obed
    The study is about the way non-executive directors are treated for tax purpose by SARS and its reasoning regarding the VAT and PAYE liability of resident and non-resident non-executive directors. This research then evaluates both statutory and common law to determine whether non-executive directors can be treated as independent contractors. The report further evaluates whether the SARS reasoning is consistent with international conventions and treaties. The research suggests that it was never the legislature’s intention to treat services rendered by office holders as ‘enterprise’ liable for VAT