Many multinational firms, notably Apple Inc., have engaged in increasingly aggressive tax planning strategies which shift billions of dollars overseas. This paper examines the problem through a case study of Apple, concluding that while many loopholes are utilized, aggressive transfer pricing of intangible assets is the root of the problem. Several solutions are examined before concluding that the best solution is a partial elimination of deferral in the form of a minimum payout share.

La notion d’environnement embrasse le « cadre de vie naturel et artificiel de l’homme ». La qualité de cet environnement revêt aujourd’hui, dans l’ordre juridique, une importance croissante. Le droit de l’environnement, dont les finalités sont la protection de l’environnement et la protection de la personne humaine, investit à présent le droit privé. Le contrat, acte juridique indispensable aux activités économiques, en particulier, semble significativement concerné par l’exigence de qualité de l’environnement. Dans ce contexte, quel est le rôle du contrat face aux préoccupations contemporaines grandissantes relatives à la qualité de l’environnement ? Il apparaît que l’environnement est appréhendé par le contrat comme une donnée ambivalente. Elle représente, en effet, d’une part, un risque contre lequel il est nécessaire de protéger le contractant et, d’autre part, une valeur qui peut être directement protégée par le contrat. Les deux finalités du droit de l’environnement sont actuellement renforcées par le droit des contrats qui les prend de mieux en mieux en compte. Le contrat est dès lors assurément façonné, tant par les parties elles-mêmes que par le juge et le législateur, pour protéger le contractant contre le risque environnemental et contribuer à la protection de la valeur environnementale / The notion of environment embraces the “natural and artificial living environment of man” which means “the living space” of the human being. Today the quality of this environment takes on an increasing importance in the legal order. Environmental law, which follows the purposes of environmental protection and protection of the human being, is now investing private law. In particular, contract law seems significantly affected by the level of requirement of environmental quality. In this context, what is the role of a contract in front of growing contemporary concerns regarding environmental quality ? It seems that the environment is comprehended by the contract as an ambivalent element. On the one hand it is indeed a risk against which it is necessary to protect the contracting party and, on the other hand, a value that can be directly protected by the contract. The contract is subsequently without doubt shaped by the parties themselves, as well as by the judge and the legislator to protect the contracting party against environmental risks and to contribute to environmental protection

The main objective of this thesis is to map present system of business law in China, identify key factors, that formed and determine its present shape and compare theoretic form with reality, so that this thesis may become a basis for further exploring and studying of Chinese system of business law. The thesis is divided into four sections. Topic of the first section are sources of business law, their hierarchy and scope. Second part describes various types of business entities and their legal forms. Third part describes current state of contract law, while the fourth part studies various means of solving commercial disputes. Scope of this thesis does not cover business law in Taiwan and special administrative regions of Hong-Kong and Macau.

The construction of state highway projects is bid out each year at approximately three billion dollars. Claims from contractors for additional compensation are common. This paper investigates the policies and procedures for handling claims and explores the False Claims Act case law and its implications for the Department of Transportation's contract administration.

MCOM / Department of Economics

No description available.

Diese Arbeit setzt sich mit der Frage auseinander, ob die deutsche Erfahrung in AGB-Kontrolle von Arbeitsverträgen ins chinesische Recht übernommen werden kann. Die Übernahme setzt zunächst voraus, dass das chinesische AGB-Recht nach dem deutschen AGB-Recht systematisch reformiert wird. Aufgrund dessen umfasst diese Arbeit zwei Gegenstände. Zum einen ist der Reform des chinesischen AGB-Recht (Teil I und Teil II), zum anderen ist die Anwendung des reformierten chinesischen AGB-Recht auf Arbeitsverträge (Teil III und Teil IV). In dieser Arbeit werden die Defizite chinesischen AGB-Recht identifiziert und die Lösungsvorschläge erarbeitet. Im Teil III und Teil IV befasst sich diese Arbeit damit, ob die reformierte chinesische AGB-Kontrolle einheitliche und taugliche Lösungsansätze den arbeitsrechtlichen Rechtsfragen anbieten kann. Die Forschungsergebnisse zeigen: Es ist der chinesischen AGB-Kontrolle notwendig, folgende Regelung vom deutschen Recht zu übertragen. Dazu gehören Verbot überraschender Klauseln, Prüfungsmaßstäbe für Angemessenheitskontrolle, Transparenzkontrolle, Verbot geltungserhaltender Reduktion und Berücksichtigung der arbeitsrechtlichen Besonderheiten. Für eine sinnvolle Rechtsrezeption ist die Übernahme der einschlägigen Normen nur der erste Schritt. Erforderlich ist es auch, die Konkretisierung der Begriffe und die Methodik der Rechtsanwendung zu übernehmen. Ein Ausgleich der Interessen (von Arbeitgeber und Arbeitnehmern) kann mit Hilfe der reformierten AGB-Kontrolle erfolgen. / This dissertation examines the possibility of the Chinese legal system adopting German legal practice in controlling the standard terms in employment contracts. German GTB law can serve as a sample for the systematic reform of the Chinese GTB (General Terms of Business). Part I and Part II of the dissertation focus on the reform of the Chinese GTB Law, including the defect of Chinese GTB Law and the possible solutions via the transplantation of the provisions and doctrines in German GTB Law. Part III and Part IV discuss whether the reformed Chinese GTB Law can provide more convincible and harmonized solutions for the problems than the unsatisfied solutions in the current jurisprudence and studies. Based on a dogmatic and functional method, this dissertation finds, firstly, that it is necessary for the Chinese GTB Law to transfer the following provisions from the German GTB Law: prohibition of surprising clauses, criterion for the test of reasonableness of contents, test of transparency and prohibition of reducing an unfair term to its legally permitted core. Secondly, the adoption of the provisions is only the first step to reach meaningful legal transplantation. It is also vital to adopt the concretization of relevant concepts and the methodology of law application. The third finding is that the reformed GTB Chinese Law can help achieve a balanced interest between employer and employees.

MCom / Department of Business Management / Government regulations are needed to achieve a range of economic and social objectives which are beneficial to the nation as a whole. However, many countries experience problems with their regulatory systems as they invariably impose costs on businesses. In South Africa, it comes in the form of red tape, high taxes, labour laws and corruption. This places various regulatory burdens including compliance, administrative costs and other costs that may adversely influence firms’ productivity and frustrate their overall business performance and growth, particularly the small business sector. Given this sector’s indisputable contribution towards the overall economic health of the nation, it is important to address its concerns regarding the issue of the regulatory environment and government policy, in order to initiate corrective action and introduce regulatory reforms. Again, it is important to point out that not all businesses within the small business sector suffer under the weight of regulation. The purpose of this study was to examine the extent to which South Africa’s regulatory environment curtails the growth of the small business sector as well as determine whether the different categories of firms within the Small Business Sector (micro, very small, small or medium) bears different regulatory burdens. This study was carried out in Polokwane, Capricorn District Municipality, Limpopo Province, South Africa. To address the research problem, the positivist paradigm was used. The study used the mixed research method and the descriptive research design. The stratified sampling technique was used to determine various characteristics of the study population, while the convenience sampling technique was used due to constraints in reaching everyone in the population. The aim was therefore to find a representative sample of that population. Thus, to ensure that the population was representative, a sample size of 121 participants was derived using the Raosoft sample size calculator as well as other criteria. Questionnaires were utilised as the data collection tool and the collected data were analysed using SPSS version 25. Descriptive statistics, cluster analysis and Kruskal Wallis were also used to analyse the collected data. Results indicate that to a certain extent, the regulatory environment influences the small business sector negatively. On the other hand, the efforts and skills of the business owner influence their success and ability to remain in business, thus influencing the growth of the sector. The results also show that different categories of businesses within the small business sector bear different burdens, owing to certain characteristics they are defined by. / NRF

The topic of this research is marketing practices of socially responsible and sustainable businesses. It examines the strategies companies and brands use to represent themselves to the public through products, advertising, and philanthropy. This includes an evaluation of existing frameworks and case studies, as well as in-depth interviews. The question that this research will answer is as follows: How can new or existing companies embrace and integrate social responsibility or sustainability in a way that is authentic and contributes to a positive public reputation? Younger generations are increasingly willing to switch to and, in some cases, pay more for products and brands that contribute positively to society and the environment. An increasing number of businesses are leveraging this trend and working to create a positive image that resonates, particularly with Millennials and Gen Z, as one that integrates social and environmental concerns into business operations. The methodology of this research consists of analysis of secondary research and in-depth interviews. The culmination of this research is a set of guidelines that will assist marketers in reconsidering their businesses' public image in a way that consumers perceive as clear, compelling, and authentic. As consumers' priorities continue to shift, businesses are being pushed to reconsider what values and causes, if any, they represent. This research translates into an adaptable set of steps for businesses to capitalize on this growing trend.

Consumers have begun to take a more proactive approach to their healthcare by accessing pharmaceutical companies Websites to obtain health and drug information, support groups, rebates, coupons, as well as free drug trials. In exchange for these benefits, companies require consumers to voluntarily disclose information. However, research has shown that consumers continue to be concerned about how their information is managed, used, and distributed by companies, especially if accessed via the Web. To date, there has been limited empirical research to examine the actual online practices of companies when it comes to privacy, especially those of pharmaceutical companies. Using Delphi expert panel process, the components of a benchmarking index were identified to examine the documented and actual online practices of 100 Website registrations with pharmaceutical companies. The evolution for the development of an index to measure the personal information privacy violations of pharmaceutical companies is presented. Second, empirical evidence is provided regarding the magnitude of voluntary adherence to the Fair Information Practices (FIPs) by pharmaceutical companies based upon the personal information privacy violations. The results revealed that companies with headquarters in Europe had fewer personal information privacy violations than those in Asia, UK, and the US. Moreover, the results indicate that fewer personal information privacy violations occur for chronic conditions than for non-chronic conditions, as well as fewer violations occur with Website registrations for updates than for discounts. Finally, both Europe and UK demonstrated more overall adherence to FIPs than the US and Asia. This suggests that self-regulation may not be sufficient, while more enforcement may be necessary to decrease personal information privacy violations.