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This thesis is focused on a role of contact office in the Labour Office in České Budějovice in relation to high school graduates. In the first part theoretical basis and unemployment generally described. In the second part there are activities which are in the Labour Office's competence mentioned, as well as possible course of graduates' registration. In detail data of unemployed graduates in medium term from 2008 to 2013 are analyzed. Based on the data the unemployment development is described from the perspective of study fields and regarding to a method of termination of registration the percentage of graduates employed through the Labour Office is found. Powered by TCPDF (www.tcpdf.org)

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Thesis (MBA)--Stellenbosch University, 2006. / ENGLISH ABSTRACT: The Kyoto protocol was signed early in 2005 whereby Annexure 1 industrialised countries committed to reducing their greenhouse gas (GHG) emissions. South Africa signed the Protocol. however being a developing country it has no GHG emissions reduction target for the first commitment period until 2012. Primary aluminium is a GHG intensive global commodity to which Southem Africa contributes significantly. This dissertation aims to investigate how the profitability of the Southern African primary aluminium sector may be affected by Kyoto Protocol GHG restrictions even though the smelters are situated in non-Annexure 1 countries. A Delphi-type survey is conducted to gather opinions on identified pressures and drivers that could affect the industry. The survey respondents indicate that the greatest impact will occur from internal pressures from holding companies. Further pressure will originate from external sources namely government, Non Governmental Organisations, shareholders and investors. Direct manufacturing costs are not expected to increase as a result of the Protocol. Rather. industry changes are expected to be the result of internal and external pressures. Opportunities for Clean Development Mechanism (COM) projects are rated as highly importance and are strongly recommended. Various strategies are identified and presented in a matrix to compare the effect of each on the various identified pressures and drivers. From the matrix it is observed that the majority of the selected strategies have a profound impact on the internal and external pressures. From this research report it is recommended that a cooperative proactive strategy be followed . focusing initially on low cost GHG emissions reduction projects and rigorously pursuing COM projects. / AFRIKAANSE OPSOMMING: Die Kyoto Protokol, waardeur Anneks 1 geindustraliseerde lande hul daartoe verbind het om hul kweekhuis gas (GHG) emissies te verminder, is vroeg in 2005 onderteken. Suidelike Afrika het die Protokol onderteken, maar weens sy status as ontwikkelende land, het dit geen GHG emissieverminderingsdoelwit vir die eerste verpligtingsfase tot en met 2012 nie. Primere aluminium is 'n GHG intensiewe globale kommoditeit waartoe Suidelike Afrika 'n groot bydrae lewer. Hierdie tesis poog om ondersoek in te stel na die impak van Protokol GHG beperkings op die winsgewendheid van die Suidelike Afrika primere aluminium sektor, ten spyle daarvan dat die smelters in nie-Annex 1 lande gelee is. 'n Delphi-tipe opname was geloods om opinies in te win oor geidentifiseerde drukpunte en drywers wat 'n impak kon he op die industrie. Die respondente het aangedui dat die grootste impak sal kom van interne druk van beheermaatskappye. Addisionele druk sal afkomstig wees van eksteme bronne soos die regering, Nie-regerings organisasies (NGO's), aandeelhouers en beleggers. Daar word nie verwag dat die direkte vervaardigingskoste sal eskaleer as gevolg van die Protokol nie. Daar word eerder verwag dat veranderinge in die industrie die gevolg sal wees van interne en eksterne druk. Geleenthede vir skoon-ontwikkelings meganisme (COM) projekte is geweldig belangrik en word sterk aanbeveel. Verskeie strategiee word geidentifiseer en voorgele in 'n matriks om sodoende 'n vergelyking te tref tussen die effek wat elk het op die onderskeie drukpunte en drywers. Uit die matriks kan afgelei word dat die meerderheid strategiee 'n diepgaande invloed het op die inteme en eksterne drukpunte. Hierdie navorsingsverslag beveel aan dat 'n samewerkende proaktiewe strategie gevolg word, wat aanvanklik sal fokus op lae-koste GHG emissieverminderingsprojekte, asook die nougesette najaag van CDM projekte.

Thesis (MBA)--Stellenbosch University, 2006. / ENGLISH ABSTRACT: Governments do not want their tax collection to be affected by multinational companies that make use of distorted pricing models in order to maximize profits. For this reason Governments everywhere are implementing strict transfer pricing policies. These policies are mainly based on the OECD Guidelines with respect to transfer pricing. On the other hand, multinational companies do not want to be exposed to double taxation. The South African government also introduced regulations with respect to transfer prices set by multinational companies. Section 31 of the Income Tax Act 58, 1962, deals specifically with the issue of transfer pricing. This is fully explained in Practice Note 7 of SARS. RHI Refractories Africa, as part of the multinational company RHI-Ag, has to comply with SARS legislation. RHI Refractories Africa purchase many materials and products from the parent company for resale in the local market. The SEN is one such product and was selected for evaluation. This study found, after evaluation of the functions performed by RHI Refractories Africa and evaluating all the various preferred methods, the Resale Price Method (RPM) to be the most appropriate method to be used in the evaluation of the status of RHI Refractories Africa with respect to compliance with current SARS legislation. The gross margins eamed by RHI Refractories Africa on the sale of TYK and THOR SENs were compared. It was found that the gross margins earned on the sale of THOR SENs in the controlled transaction were actually higher than those earned in the uncontrolled transaction with TYK. The conclusion of this study is that RHI Refractories Africa does comply with current SARS legislation as measured against the guidelines of Practice Note 7 from SARS. This study further proposes that RHI Refractories Africa evaluate and document the process followed for all the inter-company transactions in order to ensure full compliance with SARS legislation. / AFRIKAANSE OPSOMMING: Regerings wil verhoed dat die belasting basis verklein word deur multinasionale maatskappye wat gebruik maak van prys modelIe wat daarop gemik is om belasting te ontduik en sodoende die marges van die maaskappye te verhoog. Vir die rede implimenteer regerings strenger maatreels om te verseker dat oordrag pryse markverwant is en bly. Die riglyne soos voorgestel deur die OECD word meestal as basis gebruik vir die opstel van lokale wetgewing. Terselfdertyd wil multinasionale maatskapye ook nie dubbele belasting betaal nie. Die Suid Afrikaanse regering het wetgewing daar gestel as deeI van Seksie 31 van die Inkomste Belasting Wet 58, 1962, wat spesifiek handel met oordrag pryse. Die wetgewing word verder verduidelik in Praktiese Nota 7. RHI Refractories Africa, as deeI van die multinasionale maatskapy RHI-Ag, moet voldoen aan SARS wetgewing. RHI Refractories Africa koop 'n verskeidenheid van materiale en produkte van die moeder-maatskapy vir herverkoop in die lokale mark. Die SEN is een so 'n produk en is gekies vir evaluasie. Die funksies wat RHI Refractories Afrika uitvoer ten opsigte van die verkoop van SENs is ten volle ondersoek. Die verskillende metodes vir evaluering van die oordrag prys soos voorgestel deur SARS is ook ondersoek en daar is gevind dat die Herverkoop Prys Model (RPM) die mees geskikte model is vir RHI Refractories Africa om te gebruik in die evaluering van die verkoop van SENs. Die bruto marge wat RHI Refractories Africa behaal met die verkoop van TYK en THOR SENs is vergelyk. Daar is gevind dat die bruto marge wat behaal is met THOR SENs, as deel van die beheerde transaksie, in werklikheid groter is as die wat met TYK SENs in die onbeheerde transaksie behaal is. Die konklusie van die studie is dat RHI Refractories Africa wel voldoen aan die vereistes daar gestel deur SARS soos gemeet aan die riglyne van Praktiese Nota 7. Die studie stel voor dat RHI Refractories Africa al die intermaatskaplike transaksies evalueer aan die hand van die SARS riglyne om te verseker dat daar ten volle voldoen word aan die vereistes van SARS.

Thesis (MBA)-- Stellenbosch University, 1998. / ENGLISH ABSTRACT: The Labour Relations Act No 66 of 1995 reflects the efforts of government. business and labour at restoring an environment conducive to workplace harmony. productivity, and minimal work disruptions. This statute. and in particular its reference to workplace forums, provides the basis for this study project, which critically evaluates the establishment of workplace forums and whether these forums will be adopted by business and in particular, labour. Theories relating to worker participation are examined. This paper recalls worker participation and co-determination models as found in Germany. It identifies the establishment and reviews the functioning of these worker participation models. The Labour Relations Act relating to workplace forums IS discussed In detail. It IS compared with the German system of participation. The writer concludes that the German system differs materially from the South African system on key points. The distinct differences that emerge between Germany and South Africa in the structuring of worker participation highlight the impact of social, political and economic factors on the eventual introduction of worker participation at the workplace. Likewise, the background and factors leading to the introduction of workplace forums differ. The German industrial relations system is more developed. Workplace forums are characteristic of a developed country such as Germany. In a developing country such as South Africa, trade unions still play a dominant role in the workplace. Here the establishment of a workplace forum is subject to the power of the union. Accordingly it is unlikely that workplace forums will enjoy much support or success in terms of the present Labour Relations Act. The writer examines the attitudes of capital and labour towards the establishment of workplace forums. and suggests reasons why it is unlikely that trade unions would apply for the establishment of workplace forums. He continues to explain why, in its present format, the concept of 'workplace forums is unacceptable to organised labour and has no chance of being implemented. / AFRIKAANSE OPSOMMING: Hierdie werkstuk handel oor die Wet op Arbeidsverhoudinge, wet 66 van 1995 en veral oor die instelling van werkplekforums. Teorie rondom die beginsel van werker deelname word bespreek. Daar word ondersoek ingestel oor hoe hierdie konsep in Duitsland onstaan het en hoe dit daar toegepas word. Die Suid Afrikaanse proses en onwikkeling van werker deelname in geheel asook deelname in besluitneming word besoek om te kyk of die bepalinge van die nuwe apartheidswet aanvaarbaar vir die plaaslike arbeidsmag is. Die bepalinge van die arbeidswet asook die grondwet aangaande werkpleksforums word in detail bespreek. Dit word gekontrasteer met die Duitse stelsel van deelname. So word daar ook gekyk na die rol van vakbonde in die verhand. Die skywer kom tot die slotsom dat die Duite stelsel op belangrike aspekte van die Suid-Afrikaanse model verskil. So ook verskil die agtergrond en omstandighede wat aanleiding gee tot die instelling van werkpleksforums. Die nywerheidsverhouding stelsel is meer gevordered in Duitsland. Werkpleksforums is 'n kenmerk van 'n onwikkelde land soos Duitsland. In 'n ontwikkelende land soos Suid Afrika speel die vakbonde nog 'n prominente rol in alle aspekte van die werkplek, dus is werkpleksforums onderworpe aan die mag van vakbonde en is dit onwaarskynlik dat werksplekforums ingevolge die nuwe aarbeidswet veeI steun of sukses sal geniet. / Centre for Science Development (HSRC)