155 Concepts and Definitions
12.1.4 Climate change Terms used in reference to global warming due to greenhouse gas emissions from human activities ( IPCC, 2007).
12.1.5 Deforestation The conversion of forest to another land use or the long -term reduction of the tree canopy cover below the minimum 10 percent threshold.
12.1.6 Desertification Land degradation in arid, semi -arid and dry sub -humid areas resulting from various factors, including climatic variations (drought) and human activities (overexploitation of dry lands).
12.1.7 Disposal of waste Waste elimination techniques comprising landfills, containment, underground disposal, dumping at sea and all other disposal methods.
12.1.8 Emission Discharge of pollutants into the atmosphere from stationary sources such as smokestacks , other vents, surface areas of commercial or Industrial facilities and mobile sources for example, motor vehicles, locomotives and aircraft.
12.1.9 Emission Factor (Coefficient) It is a ratio of the amount of a pollutant generated to the amount of a give n raw material processed. It may also refer to the ratio of the emission generated to the output of a production process.
12.1.10 Emission Standard It is the maximum amount of a polluting discharge legally allowed from a single source, mobile, or stationary.
12.1.11 Environment The totality of the external conditions affecting the life development and survival of an organism.
12.1.12 Environmental Costs Costs connected with the actual or potential deterioration of natural assets due to economic activities.
12.1.13 Environmental Degradation Deterioration in environmental quality from ambient concentration of pollutants and other activities and processes such as improper land use and natural disasters.
156 Concepts and Definitions
12.1.14 Environmental Expenditures Capital and current expenditures related to characteristic activities and facilities specified in classifications of environmental protection activities.
12.1.15 Environmental Indicators
Parameter or a volume derived from parameters that points to provide information about
and/or describes the state of the environment and has a significance extending beyond that
directly associated with any given parametric value. The term may encompass responses
(OECD, 1994).
12.1.16 Environmental Quality State of environmental conditions in environmental media, expressed in terms of indicators or indices related to environmental quality standards.
12.1.17 Environment Statistics Statistics that describe the state and trends of the environment, covering the media of the natural environmen t air/climate, water, (land/soil), the biota within the media, human settlements. Environment statistics are integrative in nature, measuring human activities and natural events that affect the environment, the impacts of these activities and events, socia l responses to environmental impacts and the quality and availability of natural assets. Broad definitions include environment indicators, indices and accounting.
12.1.18 Environmental Audit An independent and objective oriented examination of whether a practice complies with expected standards. Broadly, environmental audit means a check on some aspects of environmental management, and implies some kind of testing and verification.
12.1.19 Environmental Disease A disease that is, at least in part, caus ed or aggravated by living conditions, climate, water supply or other environmental conditions. Environmental factors that may affect health include psychological, biological, physical and accident related factors. Environmental diseases include in particu lar communicable diseases such as respiratory and vector -borne diseases such as malaria, schistosomiasis and onchocerciasis.
12.1.20 Environmental Impact Direct effect of socio -economic activities and natural events on the components of the environment.
157 Concepts and Definitions
12.1.21 Environmental Impact Assessment (EIA) A systematic examination conducted to determine whether or not a programme, activity or project will have any adverse impacts on the environment.
12.1.22 Energy Sources
All solid, liquid and gaseous fuels; e lectricity; uranium; stream and hot water; and the
traditional fuels such as fuel wood, charcoal, vegetable and animal wastes.
12.1.23 Erosion Wearing away and transport of the soil by wind or running water, glaciers or waves. Erosion occurs naturally but is often intensified by human land -clearing activities related to farming, residential or industrial development.
12.1.24 Exhaust Gases Gases produced by the burning of petrol (gasoline) in combustion engines. Exhaust gases are harmful to human beings, plants and animals.
12.1.25 Fuel wood All wood in the rough used for fuel purposes. It is common noncommercial biological fuel.
12.1.26 Fossil Fuels
Coal, oil and natural gas. They are derived from the remains of ancient plant and animal life.
12.1.27 Geologic Hazard
Extreme natural events in the crust of the earth that pose a threat to life and property, for
example, earthquakes, volcanic eruptions, floods, drought and land slides.
12.1.28 Greenhouse Effect
Warming of the earth’s atmosphere cause d by a build -up of carbon dioxide and other
greenhouse or trace gases that act like a pane of glass in a greenhouse, allowing sunlight to
pass through and heat the earth but preventing a counterbalancing loss of heat.
12.1.29 Ground water
Water that collects in porous layers of underground formations known as aquifers.
12.1.30 Habitat
Place where an organism (human animal, plant, micro-organism) lives.
158 Concepts and Definitions
12.1.31 Hazardous Waste
Wastes that, owing to their toxic, infectious, radioactive or flammable pr operties pose a
substantial actual or potential hazard to the health of human and other living organisms and
the environment.
12.1.32 Household Waste
Waste material usually generated in the residential environment. Waste with similar
characteristics may be generated in other economic activities and can thus be treated and
disposed of together with household waste.
12.1.33 Hydrocarbons
Compounds of hydrogen and carbon in various combinations which are present in petroleum
products and natural gas. Some h ydrocarbons are major air pollutants, some may be
carcinogenic and other contribute to photochemical smog.
12.1.34 Household waste Waste material usually generated in the residential environment. Waste with similar characteristics may be generated in othe r economic activities and can thus be treated and disposed of together with household waste.
12.1.35 Indoor Air Pollution Chemical biological and physical contamination of indoor air. It may result in adverse health effects. In developing countries the ma in service of indoor air pollution is biomass smoke which contain suspend particulate matter (SPM), nitrogen dioxide (NO 2), sulphur dioxide (SO2), carbon monoxide (CO), formaldehyde and polycyclic aromatic hydrocarbons (PAHs). In industrialized countries i n addition to NO 2, CO and formaldehyde, radon, asbestos, mercury, human – made mineral fibres, volatile organic compounds allegeus, tobacco smoke, bacteria and viruses are the main contributors to indoor air pollution.
12.1.36 Industrial waste Liquid, social and gaseous wastes originating from the manufacture of specific products.
12.1.37 Land Degradation Reduction or loss of biological or economic productivity and complexity of rain -fed cropland, irrigated cropland, or range, pasture, forest or woodland s resulting from nature processes, land used or other human activities and habitation patterns such as land contamination, soil erosion and distinction of the vegetation cover.
159 Concepts and Definitions
12.1.38 Marine Pollution Direct or indirect introduction by humans of substan ces or energy into the marine environment resulting in harm to living resources, hazards to human health, hindrances to marine activities including fishing, impairment of the quality of sea water and reduction of amenities.
12.1.39 Overgrazing Grazing by livestock or wildlife to the point where the grass cover is depleted, leaving bare, unprotected patches of soil.
12.1.40 Ozone Pungent, colourless, toxic gas that contains three atoms of oxygen in each molecule. In the stratosphere, ozone provides a protective layer shielding the earth from the harmful effects of ultraviolent radiation on human beings and other biota.
12.1.41 Ozone Depletion Destruction of ozone in the stratosphere, where it shields the earth from harmful ultraviolet radiation.
12.1.42 pH Value Measure of the acidity or alkalinity of a liquid. A pH value in the range 0 to 7 indicates acidity, a pH value in the range of 7 to 14 indicates alkalinity, and pH value of 7 signifies neutrality.
12.1.43 Sewage Organic waste and wastewater produced by residential and commercial establishments.
12.1.44 Vegetation cover All trees, shrubs, herbs, deciduous plants and so forth that cover an area or region.
12.1.45 Water Pollution Presence in water of harmful and objectionable material – obtained from sewers, industrial wastes and rain water run – off – in sufficient concentrations to make it unfit for use.
12.1.46 Biodiversity This is the concept used in analyzing and defining the state of the planet earth and it conservation. It is coined from two words, i. e. Bio (life) + Diversity (varieties and/or variations) to explain varieties of life forms on earth. Biodiversity therefore, is the variability among living organisms from all sources including terrestrial, marine and other aquatic ecosystems, a nd the ecological co mplexes of which they are part. T his includes diversity within species, between species, and of ecosystems . Biodiversity is defined and analysed at three levels which are: species, genetics and ecosystems.
160 Concepts and Definitions
12.1.47 Ecology Ecology is th e study of interactions of organisms with one another and with their physical and chemical environment.
An understanding of ecology is very important for the survival of human being, i. e. the human species. Although it includes the study of environmenta l problems such as pollution, the science of ecology mainly involves research on the natural world from many viewpoints, using many techniques. Modern ecology relies heavily on experiments, both in laboratory and in field settings. These techniques have pr oved useful in testing ecological theories, and in arriving at practical decisions concerning the manag ement of natural resources. So cial, economic and political factors often influence the short-term distribution of resources needed by a specific human po pulation. An understanding of ecological principles can help us understand the global and regional consequences of competition among humans for the scarce natural resources that support us.
Ecology is therefore, a science that contributes considerably to our understanding of evolution, including our own evolution as a species. All evolutionary change takes place in response to ecological interactions that operate on the population, community, ecosystem, biome and biosphere levels. Studies conducted within the scientific discipline of ecology may therefore focus on one or more different levels: on populations of a single species, on an interacting community involving populations of many species, on the movement of matter and energy through a community within and ecosystem, on large scale processes within a biome, or on global patterns within the biosphere.
12.1.48 Ecosystem An ecosystem: a community of plants, animals ( including human beings) and smaller organisms that live, feed, reproduce and interact in the same area or environment.
An ecosystem is a biological environment consisting of all the organisms living in a particular area, as well as all the nonliving, physical components of the environment with which the organisms interact, such as air, soil, water, and sunlight. It i s all the organisms in a given area, along with the nonliving (abiotic) factors with which they interact. It is therefore a biological community (biotic factors) and its physical environment
The whole earth's surface can be described by a serie s of interc onnected ecosystems. All living beings form and are part of ecosystems. They are diverse and always changing. Within an ecosystem, all aspects of the environment (both living things and their non-living settings) interact and affect one another. Every species affects the lives of those around them.
161 Concepts and Definitions
12.1.49 Ecosystem Services Ecosystem services can be defined livelihood ingredients that people obtain from the environment. Ecosystem se rvices are the transformation of natural assets (land, soil, plants and animals, minerals, scenery, air and water) into things that we value. These services can be viewed as provisioning such as food, water, medicine, construction/building materials, tourism and recreation; and wild genes for domestic plants and animals; regulating, for example, flood and disease control; cultural such as spiritual, recreational, and cultural benefits; or supporting like nutrient cycling that maintain the conditions for life on Earth. The ecosystems of planet Earth are coupled to human environments. Ecosystems regulate the global geophysical cycles of energy, climate, soil nutrients, and water that in turn support and grow natural capital (including the environmental, physio logical, cognitive, cultural, and spiritual dimensions of life). Ultimately, every manufactured product in human environments comes from natural systems. Ecosystems are considered common -pool resources because ecosystems do not exclude beneficiaries and they can be depleted or degraded.
12.1.50 Biosphere
Biosphere is the total sum of ecosystems on the planet. It is used to depict ecological
relations that regulate the influx of energy, nutrients and climate all the way up to the
planetary scale. It involves among others the following components
Species, Endangered species, Endemic species, Wetlands, Genetic Resources,
Natural Resources , Land, Terrestrial ecosystem , Aquatic ecosystems , Coastal areas ,
Coastlines, Global Warming, Landscape, Climate, Pollution (Air, Water and Soil) and Waste
12.1.51 Drought
Prolonged absence or marked deficiency of precipitation which may contribute to
desertification.
12.1.52 Effluent
Liquid waste product (whether treated or untreated), discharge from an industrial process or
human activity that is discharged into the environment.
12.1.53 Logging
Process of harvesting trees, sawing them into appropriate lengths and transporting them to a
sawmill.
12.1.54 Marginal Settlements
Housing units that, lacking basic amenities, are not considered fit for human habitation.
12.1.55 Marine Park
Permanent marine reservation for the conservation of species.
162 Concepts and Definitions
12.1.56 Marine Pollution Direct or indirect introduction by humans of substances or energy into the marine environment, resulting in harm to living resources, hazards to human health, hindrances to marine activities including fishing, impairment of the quality of sea water and reduction of amenities.
12.1.57 Mercury
Heavy metal that can accumulate in the environment and is highl y toxic if breathed or
swallowed.
12.1.58 Methane (CH4)
Colourless, non -poisonous and flammable gaseous hydrocarbon created by anaerobic
decomposition of organic compounds. Methane is an important greenhouse gas.
12.1.59 Municipal Wastes
Wastes produced by residential, commercial and public services sectors that are collected by
local authorities for treatment and/or disposal in a central location.
12.1.60 Natural Disaster
Sudden calamitous event as in the case of earthquakes, tsunamis, floods, volcan ic eruption,
cyclones and landslide or ongoing misfortune as in conditions or processes such as drought
and desertification.
12.1.61 Nitrate Nitrogen-containing compound that can exist in the atmosphere or as a dissolved gas in water.
12.1.62 Nitrites Nitrous oxide salts used in food preservation.
12.1.63 Nitrogen Oxygen Demand (NOD)
Quantitative measure of the amount of the dissolved oxygen required for the biological
oxidation of nitrogenous material.
12.1.64 Noise Pollution
Sound at excessive levels that may be detrimental to human health.
12.1.65 Ocean Dumping Deliberate disposal of hazardous wastes at sea from vessels, aircraft, platforms or other human-made structures.
163 Concepts and Definitions
12.1.66 Open Dump
Uncovered site used for disposal of waste without environmental controls.
12.1.67 Overgrazing
Grazing by livestock or wildlife to the point where the grass cover is depleted, leaving bare,
unprotected patches of soil.
12.1.68 Pest
Species, viruses, bacteria and other micro-organism considered harmful to the health of
human beings, crops and other living organisms.
12.1.69 Pesticide
Any substance or mixture of substances that is used to prevent, destroy or control pests –
including vectors of human or animal disease, and unwanted species of plants or animals.
12.1.70 Physical Pollution
Pollution caused by colour (change), suspended solids, foaming, temperature conditions or
radioactivity.
12.2. Lands, Housing and Human Settlements Statistics Lands in Tanzania are divided into three parts that are reser ved land, village land and general land. General and village lands are under Land Caps 113 and 114 respectively and compose the following statistics certificate of right of occupancy, certificates of customary right of occupancy certificate of village land , cadastral survey, land, land use plan, land rent, village boundary and district land and housing tribunal.
Housing sector in Tanzania falls under the National Human Settlements Policy of 2000 and has the following statistics, dwelling house, housing and dwelling unit, housing unit, temporary housing unit, temporary dwelling unit, semi -permanent dwelling units, permanent dwelling units, durable materials, durable wall materials, non-durable wall materials, non-durable flooring materials, building, residen tial building, non residential building, room, kitchen, toilet and a flush toilet
Human Settlements sector in Tanzania falls under the National Human Settlements Policy of 2000 and has the following statistics residential license, village, minor town, tow n, municipality, city, megacity and slum.
12.2.1 Certificate of Right of Occupancy Certificate that grants a right of occupancy to a citizen who has followed acquisition and occupancy procedures of section 29 of the Land Act Cap.113.Certificate must be si gned and
164 Concepts and Definitions
sealed with by the Commissioner of lands and purports to be signed and sealed by the President.
12.2.2. Certificates of Customary Right of Occupancy Certificate granted by a village council to the citizen who remains residing in the village after following acquisition and occupancy procedures under section 29 of the Land Act Cap.113.
12.2.3. Certificate of Village Land
Certificate issued in the name of the President by the Commissioner of lands to a village that
land boundaries have been demarca ted and village council has approved the functions of
management of the village land under and in accordance with section 7 of Land Act Cap.114.
12.2.4. Cadastral Survey Boundary that has been approved by Chief Surveyor by using information that recorded the position of the boundary of land in separate ownership or intended to be the subject of any disposition or partition, or reestablishing such boundary on the ground or setting out new boundary on the ground.
12.2.5. Land Is the surface of the earth and the earth below the surface and all substances other than minerals or petroleum forming part of or below the surface, things naturally growing on the land, buildings and other structures permanently affixed to or under land and land covered by water.
12.2.6. Land Rent Is annual fee that determined by the Commissioner of lands by considering the area, use and value of land paid by a holder of the right of occupancy in the manner provided for under the provisions of the Public Finance Act.
12.2.7. Village boundary Natural and physical features showing surveyed demarcations of a village land as approved by the Ministry responsible for lands.
12.2.8. District Land and Housing Tribunal Body established by or under any written law which is referred to in sect ion 167 of Land Act Cap.113 as having jurisdiction to determine land disputes at district level.
12.2.9. Residential Licence Permission given by the Government or an occupier of land under a right of occupancy or a lessee which allows the person to whom t he licence is given to occupy or use or do some act
165 Concepts and Definitions
in relation to the land comprised in the right of occupancy or the lease which would otherwise be a trespass but does not include an easement.
12.2.10. Land Use Plan Plan prepared or adopted by a plannin g authority under which any parcel of or structure erected on land, or part of it is or is intended to be used, or occupied then approved under the Ministry responsible for lands.
12.2.11. Dwelling house A house or part of a house or room used as a separa te dwelling in any building and includes any garden or other premises within the cartilage of and used as a part of the dwelling house as so defined.
12.2.12. Housing and Dwelling Unit
This is all about the living space occupied by one household regardle ss of the physical
arrangement of facilities available. It may be one room or more occupied by lodgers or it
may be one, two or more housing units occupied by an extended family.
12.2.13. Housing Unit It is a separate and independent place of abode intended for habitation by a single household, or one not intended for habitation but occupied as living quarters by a household. Thus it may be an occupied or vacant dwelling, an occupied mobile or improved housing unit or any other place occupied as living quarters by a household.
12.2.14. Temporary Housing Unit It refers to a structure that, by the way it has been built, is not expected to maintain its durability for a long period of time, but has some of the facilities of a conventional dwelling.
12.2.15. Temporary Dwelling Unit A dwelling unit that is provided in response to emergency situations or for temporary relocation purposes or intended to be occupied for a limited time only.
12.2.16. Semi-Permanent Dwelling Units: These are dwelling units built wit h a combination of durable materials and require regular maintenance.
12.2.17. Permanent Dwelling Units: These are built with durable materials (wall, floor and roof) that can maintain their stability for at least 15 years.
166 Concepts and Definitions
12.2.18. Durable materials: These may be categorized as follows: Durable Roofing Materials: Iron -sheets, Tiles, Concrete and Asbestos. Non -durable Roofing Materials: Grass/Leaves, Mud and Leaves, Plastics/Box and Tent.
12.2.19. Durable Wall Materials Are materials used for building pe rmanent house walls such as stones, cement bricks, sundried bricks, baked bricks, timber, timber and sheets.
12.2.20. Non-durable Wall Materials Are materials used for building temporary wall materials such as none treated poles and mud, grass and tent.
12.2.21. Non-durable Flooring Materials Wood Planks, Palm/Bamboo, Earth/Sand and dung.
12.2.22. Building Is any independent free -standing structure comprising one or more rooms or other spaces, covered by a roof, enclosed with external walls or dividing walls which extend from the foundations to the roof, and intended for residential, agricultural, industrial, commercial, cultural and other purposes.
12.2.23. Residential Building Is a building that half of the floor area is used for dwelling purposes. Other buildings should be regarded as non -residential. Other information regarding building: Houses (ground - oriented residential buildings; comprising all types of houses detached, sem i- detached, terraced houses, houses built in a row, etc.) each dwelling of which has its own entrance directly from the ground surface. Other residential buildings: comprising all residential buildings other than ground-oriented residential buildings as defined above.
12.2.24. Non Residential Building Consists of buildings other than dwellings, including fixtures, facilities and equipment that are integral parts of the structures, other information: Historic monuments identified primarily as non -residential buildings are also included, Examples include warehouse and industrial buildings, commercial buildings, buildings for public entertainment, hotels, restaurants, educational buildings, health buildings, etc
167 Concepts and Definitions
12.2.25. Room Is a space in a housing unit or other living quarters enclosed by walls reaching from the floor to the ceiling or roof covering, or to a height of at least two meters of an area large enough to hold a bed for an adult that is at least four square meters.
12.2.26. Kitchen Is defined as a space that conforms in all respects to the criteria for a room and is equipped for the preparation of the principal meals of the day and intended primarily for that purpose.
12.2.27. Toilet Defined as an installation for the disposal of human excreta.
12.2.28. A flush toilet Is an installation provided with piped water that permits humans to discharge their wastes and from which the wastes are flushed by water.
12.2.29. Slum It is a densely populated urban area which is characterized by a generally lo w standard of living. Comprised of dwellings with at least one of the four characteristics: (a) lack of access to improved water supply; (b) lack of access to improved sanitation; (c) overcrowding (3 or more persons per room); and (d) dwellings made of non-durable material ( UN, 2008).
12.2.30. Village Settlement with a population of less than 10,000, some villages are trading centers. To qualify as a trading centre, a village settlement has to meet the following minimum requirement:- (a) 5 retail shops a nd a market place; (b) A primary school; (c) A dispensary (d) A post office.
12.2.31. Minor Town Settlement with minimum population of 10,000 with the following basic services (a) Health centre; (b) Secondary school; (c) 20 retail shops and a market fa cility; (d) Primary court; and (e) serves as either a ward or division headquarters.
12.2.32. Town
Settlement having a minimum of 30,000 people and meet at least 50% of the annual budget
from own revenue sources. Also it has to provide the following comm unity services and
facilities.
(a) Hospital; (b) Secondary school; (c) At least 50 licensed shops; (d) Police station; and (e)
Serves as divisional headquarters.
168 Concepts and Definitions
12.2.33. Municipality Settlement having a minimum of 100,000 people and an economic base of at least 30% of employment in the non -agricultural sector, It is also required to have at least one manufacturing industry and several small scale industries. It should be self sustenance for at least 70% of annual budget; and it should have a centre provi ding higher order services, including cultural, educational and health facilities which serve an area beyond the administrative region such as universities, referral hospital and international conference facilities. At present, there are 18 municipal authorities in the country.
12.2.34. City Municipality that has symbolic importance in addition to meeting the minimum requirement for being a municipality, Key attributes that define a city are: (a). Minimum of 500,000 people; (b). Self sustenance by at leas t 95% of annual budget; (c) historical significance; (d). Outstanding cultural importance such as a major tourist centre; (e). The seat of regional government; (f). The seat of international activities; (g). Any other symbolic value The power to grant a municipality status of a city is vested in the National Assembly.
12.2.35. Megacity Settlement that has surpassed all requirements of being a city and a minimum population of 4,000,000, Tanzania has no megacity.
169 Concepts and Definitions
PART FOUR: TECHNICAL SERVICES COORDINATION SECTOR CHAPTER THIRTEEN
STATISTICAL BUSINESS REGISTER
The Statistical Business Register (SBR) is a comprehensive list of all formal and informal establishments operating in the country at a specified time. Among others, it is used as frame for establishment based surveys including Employment and Earnings Surveys, Foreign Capital Investment Survey, Sector Specific Survey, etc. It also used as an input to estimate GDP, PPI, and Other Industrial Indicators.
13.0 Establishments
It is an economic unit, whic h engages, under a single control, in one or predominantly one kind
of economic activity at a single location i.e. an individual firm, factory, workshop or mine . Due
to record keeping practices, it is not always possible to strictly follow the definition o f an
establishment. In some cases the restrictions, especially on location, are relaxed. When
restrictions are relaxed they give rise to local, kind of activity and enterprise units.
OR
The establishment is defined as an enterprise or part of an enterpri se that is situated in a single location and in which only a single (non -ancillary) productive activity is carried out or in which the principal productive activity accounts for most of the value added.
13.1 Establishment Name This refers to the registered name of a Business or the name under which the unit does business. For small units, which do not have Business names, the name of the owner or one of the partners will be used.
13.2 Regional Code Regional codes consist of two digits that is 01 – 26. Tanzania Mainland has 26 administrative regions.
13.3 District Code The district codes consist of two digits confined within district.
170 Concepts and Definitions 13.4 Location Refers to the smallest area where the establishment is located. In town, it consists of the street/road name, house number and the postcode. While in the village, the name of the village and the hamlet (part of a village) is given.
13.5 Area Refers to the name of the locality in which the establishment is situated. For instance Kariakoo, Magomeni and Chang’ombe.
13.6 Industrial Activity Refers to the economic activity of an establishment. It includes all activities as stipulated in the International Standard Industrial Classification (ISIC)-Revision 4. If an establishment is engaged in two economic activities, it should be separated into two activities as main activity and other activity.
13.6.1 Main Activity Refers to activity of an establishment that contributes most to the value added for his / her business.
13.7
Registration of an Establishment
Refers to the process of registering or of being registered. Example A business name is simply a
name or title under which a person or entity conducts a business.
13.8 Persons Engaged These are persons who work in an establishment with or without payment (during the reference period). They include paid up employees, working proprietors and unpaid helpers or family workers. This category includes both contract and permanent workers.
13.8.1 Working Proprietors These are active owners of the Unit, they usually take no regular salary or wages, but earn all the profit resulting from their activity (partners share in whatever ways they have agreed upon). All working cooperative members should be regarded as employees.
13.8.2 Unpaid Helpers These are persons like members of religious institutions, prisoners, national service, militia and the like who work for at least one third of the working time normal for the establishment. They work without regular pay or any agreed amount of money to be paid for work done.