Thesis M.Com. (Development Theory and Policy) -- University of the Witwatersrand, Faculty of Commerce, 2014 / This dissertation analyzes the competitiveness and performance of the Zimbabwean poultry industry in the context of trade liberalization, given that both poultry output and the main inputs (animal feed and breeding stock) are tradable. Poultry is an important product as the main source of protein for consumers. It also has strong links to agriculture through the production of animal feed. Despite the rise in chicken demand over the years as a cheap source of protein, the poultry industry in Zimbabwe still faces a number of challenges which the government claims include stiff competition from cheap imports, rising input costs of maize and soya meal and illegal imports being sold at sub-economic prices. This study evaluates these factors and the impact of changing trade protection. The methodology used in this study is both qualitative and quantitative. An analysis is done on trade tariffs particularly focusing on their effect to the poultry industry. Disaggregated trade and tariff data was used to analyze the evolution of tariff regime in the industry and to calculate the effective rate of protection of the poultry sector. A value chain approach was used to understand the linkages and interests that exist in this industry. The poultry industry has been affected by imports starting 2007 and has not been exporting since then as the industry struggled to compete on the domestic market. The study showed that the effective rate of protection calculation is complicated by the different trade regimes which currently exist. If the main international competition is from South Africa then the existence of the bi-lateral agreement between Zimbabwe and South Africa means that the poultry sector has not been protected. The study has shown that the breeding subsector is characterized by a duopoly since there are only two breeding firms in Zimbabwe and the comparison carried out revealed that Zimbabwean prices of day old chicks are above those of comparable countries in the region such as South Africa. The study shows that prices for GMO maize used in South Africa are substantially cheaper than Zimbabwean prices, thereby making Zimbabwean producers uncompetitive. The study recommends policies that attract investment in the breeding sub-sector of the value chain to increase competition, a review of GMO maize policy and reducing tariffs of imported raw materials used in the poultry industry.

During the 1990s, South Africa's trade policy was drastically reformed. This mainly entailed rapid tariff liberalisation agreed to under the General Agreement on Tariffs and Trade (GATT) in 1994, and implemented from 1995 onwards under the auspices of the World Trade Organisation (WTO). South Africa's trade policy reform was premised on the assumption that tariff liberalization would increase the competitiveness of domestic manufacturing industries. The thesis attempts to ascertain if this did in fact materialise by critically appraises the impact of trade policy reform on the production of the South African manufacturing sector. The results indicate that tariff liberalisation has not been successful in securing improved competitiveness. The thesis argues that improved competitiveness goes beyond trade policy reform — government polices should also be directed at issues relating to efficiency in production, distortions in factor markets and institutional development. The desired or appropriate level of openness does not necessarily entail completely free markets for trade and investment. In the light of market and institutional failures the role of government in securing the appropriate industrial outcomes should not be underestimated. / Thesis (DCom (Economics))--University of Pretoria, 2005. / Economics / unrestricted

With the recent agreement on a framework in the Doha Round for the WTO, trade liberalization is taking another step forward. Unfortunately, export taxes get overlooked as only five countries have this protectionist/rent seeking policy: Argentina, Malaysia, Indonesia, Russia and Ukraine (USDA FAS, 2004). However, the impact of these policies can be felt all over the world. The focus of the case study is on the differential export taxes (DET) placed on soybeans by the Government of Argentina and analyzing the impact of government intervention on trade. Argentina is the third-largest producer of soybeans, and the worldâ s largest exporter of soybean oil and meal with domestic consumption totaling less than five percent of the meal and oil that is processed. In Argentina there is a constant export tax level of twenty percent that is applied to all commodities in agriculture but in the case of oilseeds, raw soybeans are taxed 3.5% more than all other grains and oilseed products. This differential tax favors the exports of valued-added products, i.e. soybean oil and meal. Previous attempts to eliminate the DET have failed. FEDIOL, the Federation that represents the vegetable oils and fats industry in the European Union, filed a complaint against Argentina in the late 1970s and again in the early 1980s, but failed because the DET was not listed as a subsidy under the GATT. / Master of Science

Actualmente, las empresas en el Perú utilizan distintos indicadores que les permiten analizar los resultados económicos que generan sus negocios. Entre uno de ellos se encuentra la Tasa Efectiva del Impuesto a la Renta (IR) resultado de la división del impuesto a las ganancias entre la utilidad contable, un indicador financiero - tributario que es utilizado por algunas empresas, principalmente para evaluar la capacidad de la gestión fiscal. La tasa efectiva permite saber si la carga fiscal de la compañía se encuentra por debajo (buena gestión) o encima (no buena gestión) de la tasa teórica. En Perú, el impuesto teórico asciende a 29.5% para el ejercicio 2017. Es por ello, que nace la importancia de un adecuado entendimiento y aplicación de la Norma Internacional de Contabilidad 12 (NIC 12) y la Ley del Impuesto a la Renta (LIR). Estas normas muestran los parámetros que ayudan a alinear la contabilidad financiera y la tributaria, y lograr que se mejore la gestión fiscal en las empresas. En la presente investigación, se utilizó una metodología cualitativa y cuantitativa con el fin de contar con un enfoque más amplio de la situación actual de la tasa efectiva del impuesto a la renta en las empresas de consumo masivo. Para lograr el objetivo de realizar una investigación más profunda, se realizaron entrevistas a los encargados de los tributos de las empresas del sector escogido; así como también, diferentes opiniones a especialistas de firmas auditoras reconocidas en el sector. Como resultado, se pudieron validar las hipótesis planteadas y se identificaron las causas más comunes que ocasionan que las empresas de consumo masivo supervisadas por la SMV generen reparos permanentes, ocasionando un impacto negativo en la determinación de la tasa efectiva. / Nowadays, companies in Peru use different indicators that enable them to analyze the economic results that their businesses develop. One of these indicators is the effective rate that results from the income tax divided by the accounting profit. This tributary indicator is used by some companies, mainly to evaluate the capacity of fiscal management. The effective rate allows us to know if the tax load is below (good management) or above (Not good management) of the theorerical rate. In Peru,the theoretical tax is 29.5% for the year 2017. Therefore, it is important to adopt a suitable knowledge base and ensure the appliance of the International Accounting Standard (IAS) 12 and The Income Tax Law. These rules show parameters that help to align the financial and tax accounting to reach a better fiscal management within firms. In this research study, qualitative and quantitative methodologies were developed with the purpose to get a broad perspective about the actual effective rate situation within mass consumption companies. To fulfill the objective to get a deeply investigation, workers leading tax areas and specialists from consultancy firms were interviewed. As a result, the hypotheses proposed were validated, and common causes that provoke that companies supervised by the SMV generate permanent repairs were identified, creating a negative impact on the effective rate determination. / Tesis

Canada fleabane is the second glyphosate-resistant (GR) weed species to be confirmed in Ontario. In 2010, GR populations were identified at eight sites in Essex County. In 2011 and 2012, 147 additional sites across eight counties were confirmed to be resistant. Twelve and seven sites were identified with multiple resistance (glyphosate and cloransulam) in 2011 and 2012, respectively, across five counties. In soybeans, preplant tankmixes of glyphosate (900 g a.e.ha-1) plus saflufenacil (25 g a.i. ha-1), saflufenacil/dimethenamid-p (245 g a.i. ha-1), metribuzin (1120 g a.i. ha-1), or flumetsulam (70 g a.i. ha-1) provided greater than 87% up to 8 weeks after application (WAA). Glyphosate rates 21 to 48X the label rate (900 g a.e. ha-1) were required for 95% control. Postemergence tankmixes did not provide acceptable control. In dicamba-tolerant soybean, dicamba applied preplant at 600 g a.e. ha-1 provided the most consistent control of GR Canada fleabane. / Monsanto Canada Inc., Grain Farmers of Ontario, Agricultural Adaptation Council