M.Phil. (Engineering Management) / This dissertation uncovers the importance of the application, utilisation and implementation of total quality management in the South African organisations specifically manufacturing industry. The study focuses on the application, utilisation and implementation of TQM at ASSA ABLOY (SA) PTY (LTD). This study need to outline ways in which total quality management, implementation and quality improvement is applied and utilized in within ASSA ABLOY (SA). The organisation believes but does not have clear understanding and commitment to implementation of total quality management and continuous improvement tools. This research seeks to come up with methods that will eventually be used to train employees on total quality management (TQM) related issues at ASSA ABLOY (SA) PTY (LTD) and in the South African manufacturing industry as a whole. The research design was both qualitative and quantitative in nature. The primary data was collected by using a structured questionnaire, interviews, surveys and observations with people within ASSA ABLOY (SA) Pty (Ltd). The secondary data was collected from library searches and access to information gathered with the organisation that supports this journey. The questions were coded up for ease of analysis and the questions gave the respondent choice to respond on the 5 point-linkert scale, where 1 -“Very dissatisfied”, 2-“Dissatisfied”, 3-“neutral or unsure”, 4-“Satisfied” and 5-“Very satisfied”. A Linkert item is simply a statement which the respondent is asked to evaluate according to any kind of subjective or objective criteria; generally the level of agreement or disagreement is measured. It is considered symmetric or "balanced" because there are equal amounts of positive and negative positions. Top management support on quality policy is a concern to the employees. Employees seem not to be getting enough training on quality related matters and their training needs are not fully addressed because they are not consulted enough when training is planned. This will mean that the needs analysis is left with the managers or the supervisors. Employees feel strongly that their level of education must be taken into consideration when training is planned for them. Employees in the organisation would like to be mixed up in continuous improvement projects and training or quality department could initiate these. They would also like to have more acquaintance of how the quality department in general functions and to play a role in the implementation of quality by good value of being trained on things that they can apply instantaneously. Top management is committed to quality management initiatives but they do not involve their employees on quality decisions and efforts. Dynamic team working is encouraged by the managers of the departments within the company. Quality training is a concern to the employees, employees are also not aware of the quality department that exists within the company.

The pressure on corporations to manage their operations in an environmentally responsible manner has increased rapidly in the last decade. These pressures are especially intense for resource-based companies. In the province of British Columbia, environmental policy, which is the basis of many forms of intervention by the provincial government, constitutes a significant constraint on the operations of forest companies. Diverse environmental group campaigns addressing issues such as preservation of temperate coastal rainforest, forest management practices, and air and water pollution by pulp and paper mills, have contributed to intensifying the environmental pressures on companies. Yet it is apparent that forest companies in B.C. which face similar competitive conditions and are regulated by the same environmental policies have responded differently. The research question addressed in this study was "Why do corporate responses to government and environmental group actions designed to protect the environment differ between corporations?" The research question was examined through the use of a comparative case study research strategy. Two B.C.-based companies which showed prima facie evidence of having divergent responses to environmental pressures were chosen for the study. Data was collected on government and environmental group actions on environmental issues for the period 1983 to 1997 to determine the substantive nature of the issues faced by corporations and to trace their evolution over the period covered by the study. Data on corporate responses between 1983 and 1997 was collected through interviews, newspaper reports, and corporate documents. The data was analyzed through a framework based on four theories of organization. Four models were specified in terms of their unit of analysis, organizing concepts, dominant inference patterns, and propositions: the rational choice model; the institutional model; the bureaucratic model; and the leadership model. The case studies demonstrated that while some government actions had distinct effects on the companies, and though one was the target of interest group actions more intensively and frequently than the other, the general operating and regulatory environment of the companies was more similar than it was distinct. Analyzing organizational characteristics with the use of the theoretical framework accounted for much of the difference in response. The rational model was not generally supported except in limited decision-making situations. The institutional model explained corporate stance in terms of the content and sources of institutional pressures. The bureaucratic model explained organizational output by illustrating how structural characteristics affected issues of goal setting and implementation of responses. The leadership model explained the extent to which changes in corporate strategy resulted from different types of leadership behaviour, subject to situational constraints. The four models were then integrated to derive some theoretical implications for academic research and some managerial implications for corporate managers. / Business, Sauder School of / Graduate

The thesis is primarily focused on the procedure to calculate corporate payable tax on income. Given that the taxpayer is forced to rely on accounting profit, the objective of this thesis shows how the accounting and tax system interact each other and what impact does this linkage to determine corporate income tax. Part of this thesis is focused on a specific company, which is a limited company, and its tax implications of the distribution of profits and payment of rewards that accrue to shareholders and managers of the activities in the community.

This diploma thesis deals with a marketing strategy for the company PRAKAB PRAŽSKÁ KABELOVNA Ltd. and new products -- cables PRAFlaGuard SPF -- pair, PRAFlaGuard SPF -- XN and PRAFlaDur SP. The thesis is divided into three main chapters. The first chapter describes the theory of B2B marketing and shows main differences between B2B and B2C market. The second chapter presents the company PRAKAB PRAŽSKÁ KABELOVNA Ltd. -- history, structure, product portfolio and new cables. The third chapter deals with a marketing strategy and is divided into two subchapters -- Situation analysis and Marketing mix.

This thesis analyzes the transition from current abrasive to CBN abrasive in Koyo Bearings, Czech Republic s.r.o. There is a theoretical part which contains a brief description of the grinding theory. The experiment for grinding the raceways of bearing rings is performed and evaluated in the practical part.

Diplomová práce se zabývá analýzou forem vstupu na zahraniční trh v odvětví dřevostaveb zaměřenou na konkrétní firmu D.E.E.D. a.s., a její případný vstup na Ukrajinský trh. Využití metodologie forem vstupu na zahraniční trh pro střední firmu by měla následně ukázat, zda na trh vstoupit či ne, a jakou formu zvolit. Výsledky budou dále také srovnávány s podobným trhem, kde firma již působí. Na tomto základě bude navrženo efektivní využití a postup do budoucna.

This diploma thesis is focused on a productive machining of titanium alloys. At the beginning it deals about titanium and its alloys. It describes chip generation mechanism, tool blunting and surface quality. Further it contains modern strategies of efficient titanium alloys machining. Then it analyzes contemporary manufacturing technology of hinge made of titanium alloy Ti-6Al-4V in Frentech Aerospace s.r.o. company, and at the end finds possibility of savings by inovation of roughing process.

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Yes / Neuronal activity regulates the transcription and translation of the immediate-early gene Arc/Arg3.1, a key mediator of synaptic plasticity. Proteasomedependent degradation of Arc tightly limits its temporal expression, yet the significance of this regulation remains unknown. We disrupted the temporal control of Arc degradation by creating an Arc knockin mouse (ArcKR) where the predominant Arc ubiquitination sites were mutated. ArcKR mice had intact spatial learning but showed specific deficits in selecting an optimal strategy during reversal learning. This cognitive inflexibility was coupled to changes in Arc mRNA and protein expression resulting in a reduced threshold to induce mGluR-LTD and enhanced mGluR-LTD amplitude. These findings show that the abnormal persistence of Arc protein limits the dynamic range of Arc signaling pathways specifically during reversal learning. Our work illuminates how the precise temporal control of activity-dependent molecules, such as Arc, regulates synaptic plasticity and is crucial for cognition. / Open access funded by Biotechnology and Biological Sciences Research Council

Infrastructure is one of the top priorities of the South African Government. Substantial amounts will be invested by the Government in infrastructure between 2014 and 2016 as good infrastructure plays a pivotal role in the growth of the South African economy. Government does not have sufficient resources to meet its infrastructure goals and is therefore dependent on the private construction sector to provide assistance. Discrepancies were noted between the judgment laid down in CSARS v South African Custodial Services (Pty) Ltd (SACS) and the interpretations from the relevant sections contained within the Income Tax Act governing the normal tax treatment of construction contractors. The aim of this study was to determine whether reliance could be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in order to determine the nature and deductibility of expenditure incurred by construction contractors in future. It is crucial that tax legislation should be correctly interpreted and applied in determining the taxable income of taxpayers as it is evident that tax consequences influence the behaviour of South African taxpayers. A literature study of prior case law, sections of the Income Tax Act governing the normal tax treatment of construction contractors as well as other relevant literature was performed in order to determine the correct application of sections governing the normal tax position of construction contractors. The negative tax consequences suffered by SACS as a main contractor due to judgement laid down in CSARS v South African Custodial Services (Pty) Ltd could influence the willingness of the private construction sector to provide assistance to Government in future. Based on the literature study performed it was found that the court's application of Section 22(2A) of the Income Tax Act was correct. It was further found that the Court erroneously applied Section 11 (a), and as a result incorrectly determined the normal tax position of SACS. In response to this it is recommended that no reliance should be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in respect of determining the nature and deductibility of fees paid to subcontractors by construction contractors, as this could result in negative tax planning consequences. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015