Faculty of Commerce, Law and Management (ETDs)

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    Organisational Readiness for Digital Innovation within the Automotive Manufacturing Sector in South Africa
    (University of the Witwatersrand, Johannesburg, 2023) Mufumadi, Mendy Konanani; Oba, Pius
    Global digital disruption is an inescapable fact of the 21st business environment. The consequences thereof have major implications for all sectors, including the automotive manufacturing industry. The advent of electric cars and self-driving vehicles are just some examples of digitial innovations in the sector. Digital technologies have significantly advanced the automotive manufacturing industry, altering how processes are executed, customer interactions are carried out, and supply chain management is handled.However, despite the benefits of Digital Innovation, many organisations struggle to adopt and integrate these technologies effectively, with one of the challenges being organisational readiness for Digital Innovation. It is against this backdrop that the current study investigated the factors that influence organisational readiness for Digital Innovation in the South African automotive manufacturing context, specifically at Company X, and how organisations can overcome those barriers/ factors. A review of extant literature showed a dearth of studies on Digital Innovation in this sector within the SA context. Therefore, there was a need to investigate the factors that influence organisational readiness within the automotive industry in South Africa, and to identify strategies that can help with overcoming the barriers. The study adopted a qualitative methodology, using interviews as a research tool in which 12 participants were interviewed. The data analysis yielded 3 main themes and various related sub-themes, namely (a.) Understanding and involvement of Digital Innovation, (b.) Readiness FactorVersus Digital Innovation and (c.) Challenges and Barriers that hinder Digital Innovation As with many other businesses, automotive manufacturing is also compelled to respond to the challenge posed by technological advancements. For Company X, leadership and management were the most highly ranked factors influencing organizational readiness. The perceived meaning of Digital Innovation revolved iv around improving processes and adding value to both internal and external customers, making use of technology to improve decision-making. The use of technology such as AI, IoT and Power BI has gained momentum as well. This study covers a wide range of topics that are relevant to the business, management, organizational and professional areas. It emphasizes the significance of management and leadership as key factors impacting organizational readiness. Managers, engineers, and IT professionals can gain valuable insights regarding the challenges and best practices for implementing digital technologies from this work as it also clarifies organizational dynamics and the prerequisites for successful digital innovation, offering practical strategies for organisations to enhance their readiness
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    A comparative analysis of income tax provisions applied to cross border secondment arrangements in South Africa and the UK
    (2022) Sibeko, Thulile
    The world has in recent years become increasingly interconnected as a result of massively increased trade and cultural exchange, and cross-border mobilisation is more frequently discussed in many companies. Most multi-national companies have a global mobility policy in place, which sets out the parameters for cross-border employment. As the internationalisation of South African business activity sped up enormously over the last half century, cross border employment will be one of the priorities for South African multinational companies as well as the South African Revenue Service (‘SARS’). (Mohan, 2016.) The purpose of this report is to examine and compare the legislative, administrative and judicial approaches to cross border employment in South Africa and contrast this with those adopted and endorsed by the United Kingdom. This report will also analyse the implications of an entity creating a permanent establishment through secondment contracts and also tax implications for the employees. The report will provide a comprehensive analysis of the income tax provisions applicable to the residency and non-residency of both the entity and the individual, thus analysing the definition of a resident in s 1 of the Income Tax Act 58 of 1962 in South Africa and UK section 1A(4) of the Finance Act of 2019 in the United Kingdom. The United Kingdom has been rated one of the top countries where South Africans would like to work and to which South Africans would like to emigrate (BusinessTech, 2020). The United Kingdom is also one of South Africa’s main trade partners (IOL Business, 2020). South Africa has a double tax agreement with the United Kingdom. South Africa and the United Kingdom are on a progressive tax system. (SARS 2021) (Brady, 2019)