Is social movement unionism still relevant? The case of the South African federation COSATU

Is adopting a social movement role the most effective organisational strategy for organised labour or is it little more than an ideal, in an age of austerity and union defensiveness? This article draws on a national survey of Congress of South African Trade Union (COSATU) members to test perceptions of union activities and finds that COSATU unions largely embrace a social movement role. However, in the context of insecurity, unions need to address the central challenge of declining formal sector employment and precarious jobs.     

Optimal Cost Targets and Incentives for Acquiring Expertise

This paper studies the optimal choice of cost standards (or cost targets) over time in an agency setting in which a worker is responsible for both implementing actions and acquiring skill/expertise that would enable him to improve his future performance with respect to those actions. We characterize the effect of the decision horizon and the observability of the worker's acquired expertise on both the optimal path of cost standards and the worker's investments in expertise. In addition, we characterize the trade-off between motivating the worker's investment in expertise and motivating his efficient use of the expertise.     

The use and management of draught animals by smallholder farmers in the former Ciskei and Transkei

A survey was undertaken on the use and management of draught animals in the Eastern Cape province. Information was elicited by means of semi‐structured interviews with 94 rural households, most of which owned livestock and were engaged in farming activities. Most farmers relied on draught animal power, which was provided by their cattle, and preferred it to tractor power for most of their agricultural tasks. Span sizes of four or six animals were used for ploughing and harrowing (the preference being six), but for the lighter tasks such as cultivation, seeding and carting, only one pair of animals was usually used. Farmers readily used cows to make up their spans when they were short of oxen. Many of the farmers used tractors occasionally when they needed to open up new land. Most animals grazed on communal land (natural pasture), receiving supplements, usually stover or lucerne, only when farmers considered their body condition to be poor. Priority was given to milk animals over working animals for supplementary feeding. The farmers’ main concerns regarding draught animals were the risks of drought, theft and disease, but they believed the use of these animals to be profitable because of the low outlay.     

Worker Participation and Firm Performance: Evidence from Germany and Britain

The Freeman–Lazear works council/worker involvement model is assessed over two distinct industrial relations regimes. In non-union British establishments our measures of employee involvement are associated with improved economic performance, whereas for unionized plants negative results are detected. The suggestion is that local distributive bargaining can cause the wrong level of worker involvement to be chosen. Also consistent with the model is our finding that mandatory works councils do not impair, and may even improve, the performance of larger German establishments. Yet smaller plants with works councils under-perform, illustrating the problem of tailoring mandates to fit heterogeneous populations.     

The fine art of reducing and avoiding income taxes

Summary Only three of a multitude of tax planning techniques have been discussed herein. If nothing else, it should be gleaned that careful analysis is the order of the day when attempting to reduce one's tax burden. Before implementing any tax planning device it is recommended that you seek professional advice. As someone once said, “a little knowledge may be dangerous”. Editor's Note: Within the Context of the Paper all References to Sections are from the Internal Revenue Code of 1954 as Amended.