LL.M. / Please refer to full text to view abstract

D.Com. (Accounting) / The income potential and operational advantages of a broad-based sales tax justify the reliance there upon to produce a material part of the tax revenue of a country with a large third-world element in its economy. Since the introduction of sales tax in 1978 it has developed from a relatively inferior tax into an important element of the South African tax structure presently yielding in excess of 25% of total tax revenue. The relevant statute, namely the Sales Tax Act 103 of 1978, has subsequently been amended to ensure certain structural and operational changes to the sales tax system and the rate has been increased from 4% to 12%. The question may therefore well be asked whether the present sales tax system upholds the criteria for an acceptable tax system, namely equity and efficiency, and still meets with the demands of the advancement that has taken place in the south African economy. This issue is fuelled by the common concern expressed about the apparent unacceptable levels of sales tax avoidance and evasion. In order to answer this question a framework for a sales tax system that would ideally suit the economic structure and social conditions of South Africa was devised. This framework shortly requires the sales tax system to be fair, simple, certain and neutral. The existing sales tax system was tested against this framework and apart from certain breaches, such as the taxation of capital and certain intermediate goods and the insufficient official divulgence of information, it was found to be generally efficient. Furthermore, due to the fact that the consumption of exempt foodstuffs decline much faster, as a proportion of income, than the consumption of taxed goods and services as income increases, the sales tax burden was found to be distributed proportionally over the income range. The recent widespread adoption of value added taxes has lead the study to examine and evaluate the additive-, subtractive- and invoice methods of value added taxation...

D.Econ

Memoria para optar al título de Químico / Se sintetizaron sales de fosfonio derivadas del ácido gálico con potencial actividad biológica, por medio de dos estrategias sintéticas. La primera ruta está compuesta de 3 pasos, donde la esterificación se realizó a través de la formación del haluro de acilo correspondiente, obteniendo como producto final la sal de fosfonio derivada del ácido gálico con los hidroxilos fenólicos bencilados. La segunda ruta consiste en una esterificación directa a partir del ácido gálico utilizando la esterificación de Steglich. Se informan resultados de viabilidad y respiración del adenocarcinoma mamario de ratón TA3 por la acción de los productos finales, confirmando su capacidad citotóxica en células tumorales. / Derivatives phosphonium salts from gallic acid with biological activity potential were synthesized by means of two synthetic strategies. The first path consist of three steps where the esterification was performed through the formation of the acyl halide, obtaining as a final product the derivative phosphonium salt from gallic acid with the benzylated phenolic hydroxyl. The second route involves a direct esterification from gallic acid using Steglich esterification. Results on viability and respiration by these final products are reported, confirming their ability to inhibit the growth mouse mammary adenocarcinoma TA3 cell line. / Fondecyt

Abstract Bancassurance is widely viewed as being the future of business success, which spans both the banking and insurance industries. This research focuses on the critical success factors in the sales and distribution of bancassurance in South Africa. Interviews were conducted with senior executives in the fields of banking and insurance in order to establish whether this is the case. The results that emerged from these interviews indicated that a strong organisational structure with executive support, together with simple products designed for bancassurance distribution, was essential in any successful strategy. In addition to this, a level of integration between the bank and insurer was necessary, with the retail network of banks being viewed as a potential contributor to success if certain challenges could be overcome.

Thesis (M.B.A.)--Boston University

<p><strong><p>Title:</p>Online consumer sales promotion in retail clothing companies – a study of four American companies’ websites. <strong><p>Authors:</p>Emma Berter and Christina Blomqvist <strong><p>Advisor:</p>Venilton Reinert <strong><p>Level:</p>Bachelor thesis in Marketing, (15 Swedish credits), Spring 2010 <strong><p>Keywords:</p>Online marketing, marketing mix, consumer sales promotion <strong><p>Question:</p>How can retail clothing companies use consumer sales promotion to try to increase sales on their websites? <strong><p>Purpose:</p>The purpose was to investigate how consumer sales promotion can be used on retail clothing companies’ websites to increase sales. <strong><p>Method:</p>This thesis is done as a qualitative research and with a deductive approach since we have studied theories and then done our own research. The data collected for this research was taken exclusively from the websites of the companies chosen to be a part of this research. <strong><p>Theoretical framework:</p>This chapter is introduced with theories regarding online marketing which is followed by a section on the marketing mix online. Further a closer look is done at one of the devices of the marketing mix; the promotion tools. There are five promotion tools existing and in this thesis a closer look is taken at the sales promotion tool. Consumer sales promotion which is one of the sales promotion tools are then at focus and the reader will through this chapter develop a deeper understanding for the different ways of using consumer sales promotion online. <strong><p>Empirical studies:</p>The empirical studies consist of data collected when the websites of the companies have been studied. <strong><p>Conclusions:</p>Through the research that has been made and through comparison with theories studied, conclusions hav </strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></p>

Thesis (Ph. D.)--Ohio State University, 1973. / Includes vita. Includes bibliographical references (leaves 154-159). Available online via OhioLINK's ETD Center.

Title: Online consumer sales promotion in retail clothing companies – a study of four American companies’ websites. Authors: Emma Berter and Christina Blomqvist Advisor: Venilton Reinert Level: Bachelor thesis in Marketing, (15 Swedish credits), Spring 2010 Keywords: Online marketing, marketing mix, consumer sales promotion Question: How can retail clothing companies use consumer sales promotion to try to increase sales on their websites? Purpose: The purpose was to investigate how consumer sales promotion can be used on retail clothing companies’ websites to increase sales. Method: This thesis is done as a qualitative research and with a deductive approach since we have studied theories and then done our own research. The data collected for this research was taken exclusively from the websites of the companies chosen to be a part of this research. Theoretical framework: This chapter is introduced with theories regarding online marketing which is followed by a section on the marketing mix online. Further a closer look is done at one of the devices of the marketing mix; the promotion tools. There are five promotion tools existing and in this thesis a closer look is taken at the sales promotion tool. Consumer sales promotion which is one of the sales promotion tools are then at focus and the reader will through this chapter develop a deeper understanding for the different ways of using consumer sales promotion online. Empirical studies: The empirical studies consist of data collected when the websites of the companies have been studied. Conclusions: Through the research that has been made and through comparison with theories studied, conclusions hav

Many domestic enterprises begin to set up the knowledge management mechanism under the industry pressure, and start researching about stage-by-stage procedures of knowledge management. Many scholars have proposed different kinds of knowledge management frameworks and activities for different industries. Besides frameworks, their academic opinions on essential factors of knowledge management are diverse. Successful cases for knowledge management mainly focus on industries of high-technology and consultancy. Thus at this moment, in Taiwan, not too many enterprises successfully put knowledge management mechanism into practice. Through designing and carrying out the knowledge management mechanism, this study tried to explain effective knowledge management may upgrade business competitiveness. The study is a qualitative research and case study and in-depth interview were employed as main parts of its methodology. In the process of the study, the author interviewed with eight co-researchers in Kao-Du Toyoto Motor Company. After the interviews, the author coded the tapes into Word processor files and then analyze transcripts data. In order to study the procedure for KM, some major issues are also delineated and being taken into consideration in this research as follows: (1) basic frameworks; (2) significant factors; (3) motivation; (4) processes; (5) multiple activities; (6) utilization timing; and (7) information technology. Based on deliberate literature review and case study, in the end, this study offered its analyses and suggestions for enterprises carrying out knowledge management.