Made available in DSpace on 2014-06-11T19:29:45Z (GMT). No. of bitstreams: 0 Previous issue date: 2011-09-16Bitstream added on 2014-06-13T19:59:41Z : No. of bitstreams: 1 walker_pb_me_fran.pdf: 916390 bytes, checksum: dd6f211d77851ce987c15330df20af78 (MD5) / A presente dissertação busca contribuir para a solução de um problema relevante, qual seja, o curto prazo de duração das empresas familiares no Brasil. Trata-se de questão importante dada a posição relevante das empresas familiares na economia nacional. Diante desse problema, foram avaliados, sob o prisma do direito empresarial, os limites e as possibilidades de técnicas organizativas de poder de controle e dos princípios da governança corporativa no âmbito das empresas familiares, com o objetivo de possibilitar a sua perenidade e o incremento de sua atividade empresarial / This study seeks to contribute for the solution of a relevant issue, named the short term of the family business in Brazil. This is a relevant issue considering the high importance of the family business within the national economy. Towards this issue, there were analyzed, under a corporate law approach, the boundaries and possibilities of control's organizational techniques and corporate governance principles applicable to family business aiming to achieve its continuity and enhance its corporate activity

Made available in DSpace on 2014-06-11T19:29:45Z (GMT). No. of bitstreams: 0 Previous issue date: 2011-09-02Bitstream added on 2014-06-13T18:59:30Z : No. of bitstreams: 1 ferreira_mm_me_fran.pdf: 873576 bytes, checksum: 74000765ba0da4ec94fb9125494cf155 (MD5) / No final do século XIX, com a crise do liberalismo, o Estado passou a interferir na esfera econômica, antes legada à sorte do próprio mercado, inclusive através da criação de empresas estatais. Empresa Estatal é o gênero, do qual fazem parte as espécies empresas públicas, sociedades de economia mista e outras empresas que, não tendo as características da empresas públicas ou sociedades de economia mista, estão submetidas ao controle do Governo. Elas são pessoas jurídicas de direito privado que podem explorar atividade econômica ou prestar determinado serviço público. A recuperação judicial de empresas, inspirada da Reorganization do direito americano, foi introduzida no ordenamento jurídico brasileiro com a Lei nº11.101/2005, com o objetivo de permitir que empresas em situações de crise econômico-financeira possam ser saneadas e continuem em funcionamento, evitando a liquidação definitiva das mesmas. O art. 2º, inciso I, da Lei nº 11.101/2005 exclui as empresas estatais e sociedades de economia mista do seu âmbito de aplicação. Este dispositivo é inconstitucional, pois afronta a previsão do inciso II, do parágrafo 1º do art. 173 da Constituição Federal, que determina que as empresas públicas e sociedades de economia mista que exploram atividade econômica estejam sujeitas ao regime jurídico próprio das empresas privadas, inclusive quanto às obrigações comerciais. Assim, as sociedades de economia mista que exploram atividade econômica em regime de concorrência com a iniciativa privada podem se submeter à sistemática de recuperação de empresas prevista na Lei nº 11.101/2005. Para solucionar as incompatibilidades existentes entre a sistemática da Lei nº 11.101/2005 e as especificidades da sociedade de economia mista, deve ser criada uma lei específica para tratar do assunto / In the late nineteenth century, with the crisis of liberalism, the state began to intervene in the economic sphere, the sort of legacy before the market itself, including through the establishment of state enterprises. State Company is the genus, the species which includes public companies, joint stock companies and other companies, not having the characteristics of public enterprises or joint stock companies, are subject to government control. They are legal entities under private law that can exploit economic activity or provide certain public service. The Reorganization of Companies, inspired by the Reorganization of American law, was introduced into the Brazilian legal system with the Law No. 11.101/2005, in order to allow companies in situations of economic or financial crisis can be reorganized and remain in operation, avoiding the final settlement thereof. Art. 2, paragraph I, of Law No. 11.101/2005 excludes state-owned enterprises and joint stock companies in its scope. This device is unconstitutional because it confronts the forecast section II, paragraph 1 of Art. 173 of the Federal Constitution, which stipulates that public companies and joint stock companies that explore economic activity are subject to special legal regime of private companies, including as to business obligations. Thus, joint stock companies that explore economic activity in competition with the private sector can undergo systematic Corporate Recovery under Law No. 11.101/2005. To resolve the incompatibility between the systematics of Law No. 11.101/2005 and specificities of the society of mixed economy, there should be a specific law to address the issue

Esse trabalho analisa atividades contábeis não previstas na legislação falimentar brasileira e propõe que elas sejam atribuídas ao administrador judicial. A primeira atividade é a verificação da capacidade de continuidade da recuperanda; a segunda, a avaliação da capacidade de cumprimento do plano de recuperação; e, a terceira, a emissão de recomendação para que o processo de recuperação prossiga, seja extinto ou convolado em falência. A partir disso, os objetivos são discorrer sobre os potenciais benefícios das atividades propostas para o processo de recuperação e examinar se há impacto na remuneração do administrador judicial ou perito, caso essas atividades sejam adicionadas à legislação. Para atingir tais finalidades, inicialmente é realizada uma pesquisa bibliográfica, destacando-se os trabalhos de Santos (2009) e Moro Junior (2011), os quais abordam atividades similares às propostas no presente estudo, atribuindo-as ao perito contador. Esses estudos motivam a ampliação dos objetivos dessa pesquisa, a fim de contemplar os impactos também na remuneração do perito. Em seguida, efetua-se a análise documental do processo de recuperação judicial da empresa Beta e são coletadas informações que evidenciam a importância das atividades sugeridas para os envolvidos no processo. Consideram-se tais dados na elaboração do roteiro de entrevista da última etapa da pesquisa, na qual são feitas entrevistas com os diferentes agentes envolvidos nos processos de recuperação judicial. Constata-se a existência de um conflito de interesse entre as atividades realizadas pelo administrador judicial e pelo perito, após o deferimento do processo, e as atividades propostas, sendo assim, não devem ser atribuídas a esses agentes. Verifica-se a necessidade da análise da documentação inicial da empresa, principalmente para auxiliar o juiz quanto à decisão do deferimento ou não do processamento da recuperação. O aumento na remuneração do responsável por essa atividade pode ser factível, dependendo de sua previsão na legislação e de quem a executará. Não há um consenso sobre os benefícios ou impactos gerados pela análise da capacidade da empresa de cumprir o plano de recuperação, apesar de sua necessidade ser identificada na pesquisa documental, é entendida, pela maioria dos entrevistados, como uma tarefa exclusiva dos credores. Grande parte das opiniões dos entrevistados permanece a mesma ao se estudar a emissão de recomendação para que o processo prossiga, seja extinto ou convolado em falência. Essa atividade é apontada como necessária, de forma complementar, à primeira, de análise da documentação inicial, contudo, não foi possível identificar a sua necessidade pela pesquisa documental. / This research studies financial activities that are not foreseen in Brazilian legislation, and it proposes to allocate them to the trustee. The first activity is the analysis of the company\'s capability to recovery; the second is the analysis of the company\'s ability to fulfill the recovery plan; and the third is a recommendation for the process proceed, be extinguished or transformed into liquidation. The purposes are to discuss the potential benefits of the proposed activities for the reorganization process, and to check if there would be an impact on the remuneration of the trustee or the accountant, if these activities were added to the legislation. To achieve these intentions, was conducted a literature search in which we identified the Santos (2009) and Moro Junior (2011) researchers addressing similar activities to the proposed ones. Both treat the activities as being a responsibility of the accountant and not the trustees. These events led to the expansion of this research objectives to also study the impacts in the accountant\'s remuneration. In sequence, was made the documentary analysis of the reorganization proceedings of Beta company. The information collected showed the importance of the proposed activities for creditors and others involved in the process. These data were considered to draft the interview guide, used in the last stage of this research. The interviews were conducted with agents involved in reorganization processes. It has been found a conflict of interest between the activities performed by the trustee or the accountant after the approval of the process and the activities proposed. Therefore, they should not be attributed to these agents. It is verified a demand for the initial documentation analysis mostly to assist the judge when it has to approval or not the reorganization process. There is an increase in the remuneration of the agent responsible for this activity. This increase depends on its legal provision in the legislation and on who will perform it. There is no consensus about the benefits and impacts generated by the the analysis of the company\'s ability to fulfill the recovery plan. The necessity of this activity was acknowledged in the documentary research, but most of the interviewees understand it as a particular task of creditors. Most of the interviewees\' opinions remain the same in the study of the recommendation for the process proceed, be extinguished or transformed into liquidation. This activity is seen as necessary as a complement to the first one, the analyze the initial documentation. However, it was not possible to identify their need in the documentary research.

The research problem addressed in this study is to determine what affect current labour legislation has on small, medium and micro-enterprises (SMME’s), in particular with regard to the procuring of Government contracts. To achieve this objective a literature study was undertaken to ascertain what knowledgeable people believed was the affects of labour legislation on SMME’s. The literature study included all relevant labour legislation promulgated by the Government since 1994 The literature study was then used to develop a questionnaire to test the degree to which SMME’s, operating in the Municipal areas of East London and King Williams Town, abided by the relevant labour legislation. The empirical results, in general, indicated a strong adherence to labour legislation. Those organisations that had not strictly adhered to labour legislation were, in most instances, not successful in securing contracts offered by Government or parastatals. The results indicated that all the role-players, namely businesses, trade unions and knowledgeable people have valid arguments both for and against labour legislation. Each group, is however, still concerned and suspicious that in one way or another, they will be placed at a disadvantage with respect to the others positions, and this places a serious strain on the South African economy.

La fusion peut être définie comme une technique permettant l’absorption, et donc la disparition, d’une ou plusieurs sociétés au profit d’une société existante ou d’une société nouvelle. La fusion peut résulter soit de la fusion-absorption soit de la fusion par création d’une société nouvelle. Dans les deux cas, les sociétés absorbées transmettent leur patrimoine à la société absorbante. En France, le régime juridique qui gouverne la fusion des sociétés a subi plusieurs modifications dont les dernières le décret du 25 mars 2007 et la loi du 3 juillet 2008. Les articles L. 236-1 à L. 236-24 et R. 236-1 à R. 236-12 du Code de commerce définissent le régime juridique applicable aux fusions des sociétés. De même, l'article 1844-4 du Code civil pose la règle générale des fusions des sociétés. En revanche, la Syrie a connu récemment ce type de concentration. La loi n° 29 du 14 février 2011 a mis en œuvre un nouveau Code de sociétés régissant les opérations de fusion. Les articles 218 à 222 du Code des sociétés ont institué un régime spécifique réservé aux opérations de fusion. L’insuffisance de dispositions juridiques applicables à la fusion a donné lieu au recours au droit français pour combler les carences législatives du droit syrien. Cette étude met en évidence une comparaison entre le droit français et le droit syrien d’une manière qui permet de proposer à ce dernier des solutions en prenant en compte l’évolution du premier en matière de fusion. / A merger can be defined as a technique allowing absorption, and thus disappearance, of one or more companies to the profit of an existing company or a new company. A merger can result either from absorption or of consolidation by the creation of a new company. In both cases, the absorbed companies transmit their heritage to the acquiring company. In France, the legal regime, which controls the merger of the companies underwent several modifications of which last the decree of March 25th, 2007 and the law of July 3rd, 2008. Articles L. 236-1 to L. 236-24 and R. 236-1 to R. 236-12 of the Commercial Code define the legal regime applicable to merger of the companies. In the same way, article 1844-4 of the Civil code poses the general rule of mergers of the companies. On the other hand, Syria knew this kind of concentration recently. The law n° 29 of February 14th, 2011 implemented a new Code of companies governing the operations of merger. Articles 218 to 222 of the Code of the companies instituted a specific regime reserved for the operations of merger. The insufficiency of the legal provisions applicable to merger caused the recourse to the French law to fill the legislative deficiencies of the Syrian law. This study highlights a comparison between the French law and the Syrian law in a manner which allow to propose with this last the solutions by taking of account the evolution of the first as regards merger.

The small, medium and micro-enterprise sector is recognised as being favourable to socioeconomic growth since SMMEs have capacity to generate jobs. SMMEs are particularly beneficial for previously disadvantaged communities, and it is particularly clear that SMMEs play a critical role in economic development. It is therefore important to encourage growth of this sector by introducing a favourable and a conducive environment for the sustainability of the SMMEs. The purpose of this study was to investigate the impact of regulatory compliance on SMMEs in the Buffalo City municipal area in South Africa’s Eastern Cape Province. In other words, this study seeks to find out how SMMEs in the Buffalo City experience regulatory compliance. Exploratory quantitative and qualitative research methodologies were used in this study. In this instance structured questionnaires were used to collect data. In order to provide a precise presentation of information, face-to-face interviews with the SMME owners were conducted. The results of this study indicate that the regulatory environment within which the SMMEs operate is not a constraining one. Although the manual registering process is reported to take long, the electronic or online business registration is much quicker. Notwithstanding, the business registration agencies were reported not be too easily and readily available and accessible. In terms of labour regulations SMME owners and managers indicated that compliance with labour legislation in terms of health and safety was benefiting to their businesses as they learnt how to develop polices and plans. Although the regulatory environment of the SMMEs is not a constraining one, there are costs involved. For example the respondents indicated that the labour laws increased their operating costs. In accordance with labour legislation, employees are entitled to all kinds of paid leave such as annual leave, maternity leave and sometimes study leave; needless to say a right to strike. The labour law regulations were seen to be time consuming and presented an administrative burden for managers. With regards to tax regulations compliance, there was an indication that due to the extra efforts taken by SARS, it was easy to comply. The SMMEs were exposed to what is required in order to comply fully with tax laws. Some respondents mentioned that they lacked the facilities to deal with VAT issues. The study recommends that government should ensure that the registration costs of small businesses remain low and that the turnaround time for registration is shortened. The support structures which are to assist small businesses need to be mentioned in all the media for everyone to be aware of them including the rural areas. The government needs to educate SMME owners and managers on how labour laws can benefit small businesses. Also the business registration process should be streamlined and linked with the South African Revenue Services in order for a ‘one shop stop’, so to shorten the time during formalisation and registration processes. It is also recommended that the South African Revenue Services together with the government simplify the tax issues applying to SMMEs further more especially Value Added Tax which seems not to be easily understood. This will in turn assist SMME owners as they will know more about tax issues, they will also know more how to handle them which should in turn lower the costs of doing business.

This paper contributes to the discussion about reforming the legislation governing real estate marketing in British Columbia. In March 2003, the government announced its proposals to amend the existing Real Estate Act with the objective of protecting the public and preserving its confidence in the real estate sector by providing a "least cost" regime, promoting competition among participants, and providing a flexible, accountable regulatory framework. Interested parties were invited to comment on a proposed direction for reform. A recent public opinion survey conducted by the British Columbia Real Estate Association indicated significant concern about realtors acting for both a purchaser and a vendor of the same property. Those with concerns feared possible conflicts of interest between realtors and their clients. Despite these results, the real estate industry did not address these concerns. Instead, the industry endorsed dual agency - the practice of acting for both a purchaser and a vendor in a single transaction - and claimed that to ensure professionalism for realtors, the industry had to be self-regulating. In May 2004, the government passed the Real Estate Services Act granting self-regulation to the industry. This paper questions the appropriateness of the government's grant of self-regulation to the industry. It reviews the literature on professionalism and the conditions under which it is appropriate to grant self-regulation to an occupational group. It discusses how the real estate industry has attempted to gain recognition as a profession and the problems that the practice of dual agency poses to consumers i f the industry is to be self-regulating. This paper concludes that the paramount purpose of occupational regulation should be to protect the public from harm, not to benefit or to reward practitioners. Self-regulation should only be granted to an occupational group with a genuine and demonstrated willingness to act in the public interest. Recommendations are offered to the government to reconsider its actions and to consider abolishing the practice of dual agency and adopting reforms that favour consumer interests in residential real estate transactions. / Law, Peter A. Allard School of / Graduate

M.Com. (Tax) / The study is an examination of the special VAT provisions relating to small businesses in terms of the Value Added Tax Act no 89 of 1991. The special provisions relating to retailers as applied in the United Kingdom and other countries are also examined. The study identifies problems that a small business encounters as a result of the VAT requirements set out in the Value Added Tax Act as well as problems arising from the specific circumstances in which a small business finds itself. The special VAT provisions in South Africa are compared with the provisions in the United Kingdom and other countries. Certain recommendations are made by the author regarding these special provisions. It is important that these special provisions are stated simply and clearly to provide a VAT system with few exceptions to the basic rules. However, the Act must cater for the small business and provide choices that will suit the circumstances of the small business. Certain countries provide special schemes for retailers. The different schemes are identified and the study determines whether these schemes are appropriate in the South African context. The study comes to the conclusion that it is not necessary to have special schemes restricted only to retailers. A common treatment for small businesses and retailers must be the aim of the legislators. The Act must be formulated in such a manner that the circumstances of small businesses and retailers and the accompanying problems encountered by them are taken into account in the legislation.

This thesis is concerned with the relationship between creditor/debtor law and broader political, economic, and social relations in Upper Canada before 1812. The research reviews the history of credit relations in early Upper Canada through a critical reassessment of both the historiographic debates and available primary legal and archival sources. Recent historical writing, in seeking out the community based nature of creditor/debtor relations has often tended to overlook the extent to which social, political, and economic conflicts were also played out in the arena of credit and debt. In early Upper Canada, matters relating to credit and debt were not infrequently the focus of conflicts about constitutionalism and the rights of colonial subjects. The thesis argues for a re-framing of the study of creditor/debtor relations to take account of the overall context of economic inequality. Feminist historical and theoretical work is drawn upon to expand conventional understandings of the economic, and to argue that local or communal based relations are not always consensual. The thesis draws a connection between social inequality, political repression, constitutional politics and the private law of property, credit, and debt. It asserts that early Upper Canadian creditor/ debtor relations were expressive of the struggle over the kinds of institutions that would represent the new polity, and of a sensibility among at least some portion of the population that the rule of law should apply to a wider range of people than those who made up the elite. It is found that the role of certain financial instruments and the contents of certain court records has been misunderstood. These findings change our understanding of the 1794 court reforms in Upper Canada, which established an English-style Court of King's Bench. It is also found that debtor/creditor law, in particular the seizure of land for debt in Upper Canada (a remedy that was not available in England) impacted upon the constitutional politics of the time. / Law, Peter A. Allard School of / Graduate

Strong ethics are critical to the success of each member of the business world, especially accountants. Because the work of accountants is utilized by both internal and external users and can have such widespread effect on the business community, it is imperative that this work is performed with the utmost accuracy, integrity and morality. The foundation for strong ethics begins before the accountant enters the workforce, and many colleges require dedicated ethics courses for accounting majors. The purpose of this project is to analyze the effectiveness of the ethics instruction, specifically in the absence of a required dedicated ethics course, at East Tennessee State University (ETSU). Two surveys will be administered to a sample of ETSU students in several classes within the undergraduate and graduate accounting programs and the results will be analyzed to determine if students’ understanding of ethics has increased over the semester. The results of this thesis are intended to provide the ETSU College of Business and Technology with vital information about how to improve the ethics instruction for undergraduate accounting students.