A buyer of a new car is often offered a various selection of warranties. A warranty can e.g. exist in the form of an extended new car warranty. However, some manufacturers demand that the car has to be serviced by an authorised repairer for the validity of an extended warranty. In the thesis I analyse whether such a contractual term is incompatible with today’s legislation and I argue for when such a term is to be seen as unfair. Contractual terms can, according to Swedish legislation, be forbidden if they are unfair to consumers or to the competitors of the one who states the terms. The term stipulating that a car has to be serviced by an authorised repairer for the continued validity of an extended warranty must also be investigated bearing in mind the block exemption for the car sector, regulation nr 1400/2002. Further, some comparison with Swedish and foreign practise within the subject is made. Briefly, my conclusion is that terms stipulating that a car has to be serviced by an authorised repairer for the continued validity of an extended warranty should be forbidden. The term has a negative effect on the competition within the after-sales market since independent repairers are not given the same possibilities to enter into competition. Furthermore, the term is unfair to the consumers since an independent repairer by means of regulation nr 1400/2002 has the same possibilities and rights to acquire with an authorised repairer equivalent knowledge of how to service a car. Owing to this, the service must be regarded as being of the same quality if performed by an independent repairer.

The implementation of a new motor vehicle block exemption began in 2002, and affected the car dealer industry in Sweden. Before this new regulation, a general agent distributing cars to dealers had the ability to restrict car dealers’ behavior much more. Nowadays, dealers have the right to sell different brands from the same showroom, even if there are strict rules about how the different brands should be presented. The new block exemption have also given car dealers possibilities to establish in other places within EU were selective distribution is applied. As the environment changed (by the block exemption), dealers faced new information that required interpretation. In this thesis we have focused on industrial wisdom; a reasonable and consistent, yet subjective, sense-making of reality in an industry. This sense-making is a way to understand and justify company behavior; resulting assumptions are considered so basic that they remain unquestioned by industry participants. However, interpretations depend on who makes them; different persons interpret things in different ways. In the light of the car dealer industry and the motor vehicle block exemption 1400/2002, this thesis investigated if change due to institutional pressure can affect industrial wisdom. Further, what does this process look like. To fulfill our purpose we conducted a qualitative research by interviewing 19 Chief Executive Officers from the car dealer industry in Sweden. The sample was designed by a maximum variation sampling technique, in which we as researchers used our own judgment to pick cases that were extra informative. Before we conducted the interviews, we reviewed literature to gain a general understanding of the industry and relevant issues. From our research we know that industrial wisdom can change due to a shift in institutional pressure and we observed that the car dealer industrial wisdom was changing. There are some new perceptions and aspects of wisdom, which suggest that the industry has moved away from previous equilibrium. Nevertheless, perceptions are diverse in a number of areas and thoughts have not been translated into action, which leaves much potential for further change. Naturally, this is a slow and difficult process since cognitive maps are embedded in a mindset that relies on previous experience and automatic interpretations. If wisdom changes more depends a great deal on if/how dealers (continue to) act. This thesis resulted in a model (The Loop of Wisdom) that explains how a change in institutional pressure affects industrial wisdom. New information enters the company, gets interpreted, acted upon and feeds back out to the environment, which affect other companies and the industry as a whole.

The present article treats about the main innovations brought on the direct contracting regimen of the Public Procurement Peruvian New Law. In the author’s opinion, the new law seeks to make public procurement more efficient. Thus, he explains us how, in direct contracting, the law tries to achieve this objective.In that line, the paper explains the cases in which the direct contract proceeds and the formalities and requirements for it. / El presente artículo aborda las principales novedades que trae el régimen de contratación directa de la Nueva Ley de Contrataciones del Estado. Para el autor, la nueva norma busca que las compras del Estado sean más eficientes y nos explica cómo, en la parte referida a la contratación directa, se intenta lograr dicho objetivo. Así, primero se explican los supuestos en los que cabe esta figura, y las formalidades yrequisitos para la misma.

Submitted by Gustavo André Santana de Sá null (gustavodesa.efei@gmail.com) on 2018-05-03T12:36:54Z No. of bitstreams: 1 Dissertação Gustavo de Sá.pdf: 2374406 bytes, checksum: 460b7e411d9dbfa219bf948f9646bc39 (MD5) / Approved for entry into archive by Pamella Benevides Gonçalves null (pamella@feg.unesp.br) on 2018-05-03T14:36:47Z (GMT) No. of bitstreams: 1 sa_gas_me_guara.pdf: 2374406 bytes, checksum: 460b7e411d9dbfa219bf948f9646bc39 (MD5) / Made available in DSpace on 2018-05-03T14:36:47Z (GMT). No. of bitstreams: 1 sa_gas_me_guara.pdf: 2374406 bytes, checksum: 460b7e411d9dbfa219bf948f9646bc39 (MD5) Previous issue date: 2018-02-06 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Focados no atendimento das demandas legais, mercadológicas e no relacionamento com a comunidade, os sistemas de gestão das empresas e organizações constantemente voltam sua atenção para a redução de custos operacionais com os programas e ações socioambientais. Integrantes das chamadas “atividades meio”, as áreas de meio ambiente e responsabilidade social necessitam igualmente de planejamento, desenvolvimento, controle e melhoria com excelência, imprimindo um cenário de investimentos substanciais de recursos financeiros e humanos para atuar na obtenção e manutenção de licenças, certificações ambientais e na imagem socioambiental corporativa. Buscando melhorar continuamente os indicadores e quesitos que compõe sua demanda socioambiental, as empresas (Segundo Setor) necessitam formalizar parcerias entre si, com órgãos governamentais (Primeiro Setor) e com entidades da sociedade civil (Terceiro Setor). Através da celebração de parcerias entre empresas e entidades da sociedade civil chanceladas pela legislação tributária e ambiental, tem-se um cenário favorável para o desenvolvimento das ações socioambientais e consequente melhoria de resultados financeiros. Este trabalho apresenta uma visão das possibilidades de aplicação da legislação tributária de isenção fiscal como instrumento de fortalecimento da gestão socioambiental corporativa. Para tanto são relacionadas as legislações tributária e ambiental, bem como apresentadas as justificativas para que as empresas possam usufruir dos mecanismos de renúncia fiscal aplicada às ações socioambientais por elas desenvolvidas, seja para a obtenção ou manutenção de licenças e certificações ambientais ou para o desenvolvimento de programas e projetos que beneficiem seus empregados, familiares dos empregados e comunidade onde tais empresas desenvolvam suas atividades. Em seguida é realizado um estudo de caso de uma empresa do setor elétrico nacional, através de análise das práticas corporativas socioambientais por ela desenvolvidas e da aplicação da metodologia proposta. Como resultado, além das conclusões referentes ao estudo de caso e sua repercussão para o sistema de gestão socioambiental da empresa estudada, o trabalho apresenta um protocolo padrão para que outras empresas e organizações interessadas possam implementar a metodologia proposta, focando a obtenção de resultados positivos quanto à redução dos custos operacionais das atividades ligadas as áreas de meio ambiente e responsabilidade social corporativa / Focused on meeting legal, market and community demands, management systems of companies and organizations constantly turn their attention to the reduction and adaptation of operational costs with social and environmental programs, projects and actions. As part of socalled "middle activities", the environment and social responsibility areas also need planning, development, control and improvement with excellence, giving a scenario of substantial investment of financial and human resources to act in obtaining and maintaining licenses, certifications Environmental and corporate social-environmental image. In order to continuously improve the indicators and requirements that make up their social and environmental demand, companies (Second Sector) need to formalize partnerships among themselves, with government agencies (First Sector) and with civil society entities (Third Sector). Through the conclusion of partnerships between companies and civil society entities that are channeled through tax and environmental legislation, there is a favorable scenario for the development of socio-environmental actions and consequent improving of financial results. This paper presents a systematic view of the possibilities of applying tax exemption legislation as a tool to strengthen corporate social and environmental management. In order to do so, tax and environmental laws are related, as well as justifications for companies to use the fiscal waiver mechanisms applied to the socio-environmental actions developed by them, either to obtain or maintain environmental licenses or certifications or to develop Programs and projects that benefit its employees, employees' families and the community where these companies carry out their activities. Next, a case study of a company of the national electric sector is carried out, through an analysis of the social and environmental corporate practices developed by it and of the application of the proposed methodology. As a result, in addition to the conclusions regarding the case study and its repercussion for the socio-environmental management system of the company studied, the paper present a standard roadmap for other companies and organizations interested in implementing the proposed methodology, focusing on obtaining positive results. To the reduction of the operational costs of activities related to the areas of environment and corporate social accountability

This thesis deals with the effects of personal pension tax exemption on the tax rate in selected European countries, namely in the Czech Republic, Germany, Austria, and Switzerland. The main goal is to quantify the effect of exempt incomes on tax rate. To fulfil the stated goal, firstly important terms related to this issue, such as tax expenditures, are defined. Then methods of their measurement are described. The following chapter addresses the structure of personal pension taxation. The third chapter analyses exempt incomes in the selected states, and with regards to the Czech Republic quantifies tax expenditures related to incomes of a social nature. The last chapter contains a comparative analysis of tax-exempt social incomes in the selected countries, and analyses their effect on tax rate as related to various household types with various levels of income.

The third sphere of government (Local Government) has been persistently clouded by unfavourable Annual Financial Statement (AFS) audit reports. This results in local government losing credibility and its stakeholders losing confidence in the institutions or municipalities. In-depth analysis of the root cause of this dilemma is an opportunity for the municipality to reorganise its house and redeem its dignity and credibility to its stakeholders through addressing the identified challenges. The importance of the study can be attributed to the need to investigate the root causes of unfavourable audit opinion and recommend possible remedies that can assist municipalities to improve their audit report outcomes which in turn will improve the confidence of its stakeholders. The primary objective of the study was to investigate variables that impact on the audit report outcomes on annual financial statements of the municipalities that are within Alfred Nzo District (AND) Jurisdiction, including Alfred Nzo District Municipality (ANDM). This was achieved through investigating the root causes of the audit report outcomes with specific focus on the relationship that exists between the management role and audit outcomes of the Alfred Nzo District Municipalities. This was measured by the municipality’s leadership, governance, internal controls and human capital management. Convenient sampling was used wherein 150 questionnaires (30 per municipality) were sent out to the selected employees in all the municipalities in the Alfred Nzo District. Out of the questionnaires that were sent out, 103 responses were received. These were analysed to draw findings, conclusion and recommendations. The empirical results of the study revealed that there is strong evidence that leadership, governance and human capital management have a positive influence on the municipality’s AFS audit report outcomes. It also revealed that there is overwhelming evidence that internal controls have a positive influence on the municipality’s AFS audit report outcomes. The study recommends how leadership, governance, internal controls and human capital management must be improved. It also provides future research recommendations to improve this study.

[pt] Analisar comportamentos não-competitivos no mercado de trabalho tem se tornado um aspecto crucial para melhorar a compreensão das dinâmicas do mercado de trabalho, e estimar elasticidades-salário da oferta de trabalho pode auxiliar a determinar a existência de estruturas de oligopsônio. Ao construir sobre Manning (2003), uso dados de contratos identificados por empregadorempregado, e aproveito choques específicos de desonerações na folha de pagamento, para estimar elasticidades-salário da oferta de trabalho para o mercado de trabalho brasileiro. Estimamos elasticidades-salário de separações e contratações utilizando de uma abordagem por IV que permite a identificação de variações exógenas nos salários, através da desoneração implementada no Brasil, que representa choques à demanda por trabalho. Enquanto estimativas padrão por MQO são baixas (e irrealistas) como na literatura recente, estimativas usando a abordagem de variáveis instrumentais são muito mais razoáveis. Os resultados indicam a existência de considerável poder de mercado pelo lado de firmas no mercado de trabalho no Brasil, com a elasticidade no nível do mercado de 1.4 e no nível da firma de 4.4. Finalmente, avaliamos se o poder de oligopsônio das firmas difere entre níveis de qualificação, e entre municípios mais ou menos urbanos e informais. Encontramos que as firmas exertem maiores markdowns para trabalhadores menos qualificados, e que maior poder de mercado das firmas está correlacionado com menor urbanização e maior informalidade. / [en] Understanding non-competitive behavior in labor markets has become crucial to gain insight into labor market dynamics, and estimating labor supply wage elasticities can help determine the existence of oligopsony power. By building on Manning (2003), I use matched employer-employee data, and take advantage of sector-specific shocks to payroll taxes, to estimate labor supply wage elasticities for the Brazilian labor market. I estimate separation and recruitment elasticities using an IV approach that allows for the identification of exogenous variation in wages through the reform on payroll taxes implemented in Brazil, which represents shocks to labor demand. While standard OLS estimates are low (and unrealistic) as in the recent literature, estimates using the IV approach are much more reasonable. Results indicate that there exists considerable labor market power by firms in Brazil, with a market-level elasticity of 1.4 and a firm-level elasticity of 4.4. Finally, I evaluate whether oligopsony power is different between skill levels, as well as between more or less urbanized and informal municipalities. I find that firms exert higher markdowns for low-skill workers, and that higher labor market power is correlated with lower urbanization and higher informality.

The purpose of this dissertation is to examine an unexplored aspect of tax expenditures: the tax-price implications of tax exemptions, deductions and credits. Although this implication of tax expenditures has not been adequately examined, two separate lines of analysis have been suggested by the existing literature. Some authors have emphasized the welfare costs of tax expenditures. To the extent that tax expenditures narrow the tax base the introduction or extension of a tax expenditure undoubtedly makes the cost of raising revenue more than it would be otherwise. This kind of cost, denoted as a welfare cost, can be incorporated into a model of individual tax-price determination. On the other hand, other authors have emphasized another tax-price implication of tax expenditures: that the introduction or extension of a tax expenditure changes the cost-shares faced by each taxpayer, exclusive of any welfare cost. Since an individual's cost-share is nothing more than his personal tax base divided by the aggregate tax base, this result emerges because a tax expenditure usually changes the individual's tax base in a manner disproportionate to the change in the aggregate tax base. This dissertation will explore and combine each line of analysis, both theoretically and empirically. In the first portion of the dissertation a model of tax-price determination is developed that explicitly incorporates the welfare cost of taxation. Various tax expenditures are then introduced into the model and their effects on individual tax-price schedules discerned. In this way the influence a tax expenditure has on an individual's choice over public sector size can be surmised. The next portion develops within the confines of a simple median voter model some potential allocative implications of various tax expenditures. This portion traces out the expected change in the median voter's desired quantity of the collective good, given various tax expenditures, via an analysis of the cost-share impact of the various tax expenditures. Although in this section welfare costs are not explicitly considered or all possible political cases outlined, the analysis does look at a set of cases that are of general interest. The final portion of the dissertation considers the influence tax expenditures taken in toto have on both the cost-sharing arrangement among individual taxpayers and the welfare cost to individual taxpayers. The results are used to gauge both the distributive and allocative implications of tax expenditures. / Ph. D.

The law of contract in South African affords parties the freedom to enter into a contract and who they wish to enter with. The general requirements for a legally enforceable contract are consent, good faith, and the sanctity of contract. The contractual freedom of parties also offers them freedom to choose the terms of their contract. Part of these terms is the freedom to incorporate exemption clauses in contracts. An exemption clause is a waiver of liability or the apportionment of risk in the event of an occurrence materialising as defined in the contract. Exemption clauses have become the norm rather than the exception and parties must therefore expect a contract to contain an exemption clause, albeit unfair. Until recently, there was no legislation that declared exemption clauses as unfair. The Consumer Protection Act is South Africa's first legislative regulation on unfair contract terms and the waiver of liability. The Act does not address the contractual freedom of parties to incorporate exemption clauses and whether they will be unenforceable in the light of section 48. The Act cannot be implemented without considering the freedom of contract to rely on exemption clauses. A literature study will be undertaken in order to establish the influence of section 48 of the Consumer Protection Act on South African law of contract and exemption clauses. / LLM (Import and Export Law), North-West University, Potchefstroom Campus, 2015

The law of contract in South African affords parties the freedom to enter into a contract and who they wish to enter with. The general requirements for a legally enforceable contract are consent, good faith, and the sanctity of contract. The contractual freedom of parties also offers them freedom to choose the terms of their contract. Part of these terms is the freedom to incorporate exemption clauses in contracts. An exemption clause is a waiver of liability or the apportionment of risk in the event of an occurrence materialising as defined in the contract. Exemption clauses have become the norm rather than the exception and parties must therefore expect a contract to contain an exemption clause, albeit unfair. Until recently, there was no legislation that declared exemption clauses as unfair. The Consumer Protection Act is South Africa's first legislative regulation on unfair contract terms and the waiver of liability. The Act does not address the contractual freedom of parties to incorporate exemption clauses and whether they will be unenforceable in the light of section 48. The Act cannot be implemented without considering the freedom of contract to rely on exemption clauses. A literature study will be undertaken in order to establish the influence of section 48 of the Consumer Protection Act on South African law of contract and exemption clauses. / LLM (Import and Export Law), North-West University, Potchefstroom Campus, 2015