The South African Revenue Service (SARS) introduced tax incentives for the small, medium and micro enterprises (SMMEs) in 2001. These incentives were introduced to assist small business in stimulating economic activity, creating jobs and alleviating poverty. This policy decision is not unique to South Africa. Many other countries offer incentives to small businesses for a variety of reasons, which may differ from country to country. However, it is generally understood that small businesses often face challenges which require the State to intervene in the form of tax incentives. South Africa operates on a global economic platform. It is imperative that its efforts are comparable against those of its counterparts so that it can assess its situation and be able to channel resources in the right direction. This study uses a qualitative systematic literature review to compare the tax incentives offered to SMMEs in South Africa and Australia .Australia has been chosen because it is a developed country and also because it has a mature and simplified legislation. The findings of this study show that South Africa has provided good incentives, particularly in the area of attracting small businesses into the tax base but once these small businesses are in the base, there is nothing to ensure that they grow. On the other hand, Australia has not done much to bring small businesses into the tax base, but it provides good incentives, sufficient to enable business growth for those already in the system. One of the challenges faced by many small businesses is cash flow resources. This study has found that Australia’s tax incentives empower small businesses in the area of cash flow, as compared with the situation in South Africa. Future research studies should investigate the extent to which the respective small businesses are aware of the tax incentives available to them. That is, it must be established how far each country has gone in ensuring that small businesses are familiar with all the incentives at their disposal. / Die Suid-Afrikaanse Inkomstediens (SAID) het belastingaansporings skemas vir die klein, medium en makro-ondernemings (KMMOs) in 2001 ingestel. Hierdie aansporings is ingestel om die klein besighede te help om ekonomiese aktiwiteite te stimuleer, werk te skep, asook om armoede te verlig. Hierdie beleidsbesluit is nie uniek aan Suid-Afrika nie. Menige ander lande bied aansporings aan die klein ondernemings vir ‘n verskeidenheid van redes. Alhoewel hierdie redes kan verskil van land tot land, word dit algemeen verstaan dat klein ondernemings dikwels uitdagings ervaar wat vereis dat die staat ingryp in die vorm van belasting-aansporings. Suid-Afrika werk in ‘n wêreldwye ekonomiese platform. Dit is noodsaaklik dat Suid-Afrika se pogings met die van sy eweknieë vergelyk word om sodoende die huidige situasie te evalueer en in staat te wees om hulpbronne in die regte areas beskikbaar te stel. Hierdie studie maak gebruik van ‘n kwalitatiewe sistematiese literatuur oorsig om die belastingaansporings in beide Suid-Afrika en Australië vir KMMO’s te vergelyk. Australië is gekies weens die feit dat dit ‘n ontwikkelde land is en ook omdat dit oor goed ontwikkelde en eenvoudige wetgewing beskik. Die bevindinge van hierdie studie toon dat Suid-Afrika goeie belastingaansporings het, veral op die gebied om die klein ondernemings in die belastingbasis in te trek, maar wanneer hierdie klein ondernemings in die basis is, is daar niks in plek om te verseker dat hulle verder groei nie. Aan die ander kant, het Australië nie veel gedoen om klein besighede in die belastingbasis belastingbasis in te bring nie, maar Australië bied goeie voordele wat tot besigheidsgroei lei vir diegene wat reeds in die belastingsbasis ingeskakel is. Een van die uitdagings van baie klein besighede is kontantvloeibronne. Hierdie studie het bevind dat, Australië se belastingaansporings, die klein ondernemings se kontantvloei bevorder in teenstelling met die posisie in Suid-Afrika. Toekomstige Toekomstige navorsingstudies moet die mate waartoe die onderskeie klein ondernemings bewus is van die belastingaansporingsskemas wat beskikbaar is, ondersoek. Dit wil sê, daar moet vasgestel word hoe ver elke land gegaan het om te verseker dat kleinondernemings vertroud is met al die moontlikhede tot hulle beskikking. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / Unrestricted

As the development of digitization becomes more extensive and integrated into our daily lives, it shapes people around the world. This influence extends to how we create value, communicate, and consume. Today, a large portion of the Swedish population uses social media for various reasons, albeit with a lack of awareness of its impact on the individual's subconscious. The motivation for this study was to examine how influencers on TikTok influence consumer behavior in Stockholm.  By employing a mixed-method approach, integrating both qualitative and quantitative research methods, the study aims to achieve a thorough and comprehensive understanding of the subject. To gain in-depth insights, a survey and semi-structured interviews have been conducted. Based on the chosen research approaches in the study, it is possible to identify how influencers on TikTok affect and capture the interest of consumers while allowing the quantification and generalization of certain aspects.  The empirical results of the study also reveal differences in how micro- and macro-influencers impact their followers. While micro-influencers tend to create stronger and more personal relationships with their followers, macro-influencers have a broader reach but a less personal connection. However, both types of influencers have a significant impact on consumer purchasing decisions, but in different ways. Three central concepts consistently emerged during the study: trust, reliability, and authenticity. These concepts have proven to be crucial factors in consumers' attitudes toward influencer marketing. To build relationships with consumers, the focus should primarily be on establishing trust, which is largely accomplished through influencers.  The study's empirical evidence generally indicates a low level of reliability towards influencer marketing, but despite this, consumers are still influenced by its marketing. In conclusion, this study emphasizes the potential of influencer marketing but also highlights the challenges and ethical considerations associated with this form of marketing. Future research should continue to explore these aspects to understand and manage the complex and dynamic nature of influencer marketing. The study provides valuable insights and guidance for academics and practitioners in marketing. / I takt med att digitaliseringens utveckling blir mer omfattande och integrerad i våra dagliga liv formar den människor runt om i världen. Denna styrning sträcker sig till hur vi skapar värde, kommunicerar och konsumerar. I dagens samhälle använder en stor del av Sveriges befolkning sociala medier av flera anledningar, dock med saknad medvetenhet om dess styrning på individens undermedvetna. Motivet till denna studie var att beskriva hur influencers på TikTok styr konsumenters köpbeteende i Stockholm.  Genom att tillämpa en blandad metodansats, där både kvalitativa och kvantitativa forskningsmetoder integreras, strävar studien efter att uppnå en grundlig och omfattande förståelse av ämnet. För att erhålla en djupgående insikt har en enkätundersökning och semistrukturerade intervjuer tillämpats. Utifrån valda forskningsansatser i studien är det möjligt att identifiera hur influencers på TikTok styr och väcker intresse hos konsumenter samtidigt som det möjliggör kvantifiera och generalisera vissa aspekter.  Studiens empiriska resultat påvisar också skillnader i hur mikro- och makro-influencers styr sina följare. Medan mikro-influencers tenderar att skapa starkare och mer personliga relationer med sina följare, har makro-influencers en bredare räckvidd men en mindre personlig koppling. Båda typerna av influencers har dock en betydande styrning på konsumenternas köpbeslut, men på olika sätt. Under studiens gång framkom tre centrala begrepp som återkom regelbundet: förtroende, pålitlighet och autenticitet. Dessa begrepp har visat sig vara avgörande faktorer när det gäller konsumenters attityder gentemot influencer marknadsföring. För att skapa relationer med konsumenterna bör man därmed främst fokusera på att etablera förtroende, och detta görs i hög grad genom influencers. Studiens empiri avslöjar generellt sett en låg grad av tillförlitlighet gentemot influencer marketing, men trots detta styrs konsumenterna ändå av dess marknadsföring.  Sammanfattningsvis understryker denna studie influencer-marknadsföringens potential men också de utmaningar och etiska överväganden som är förknippade med denna marknadsföringsform. Framtida forskning bör fortsätta att utforska dessa aspekter för att förstå och hantera influencer-marknadsföringens komplexa och dynamiska natur. Studien erbjuder värdefulla insikter och vägledning för både akademiker och praktiker inom marknadsföringsområdet.

Για να ικανοποιηθούν οι ερευνητικοί στόχοι, οδηγηθήκαμε στη διαμόρφωση του ερευνητικού και θεωρητικού πλαισίου της μελέτης, έχοντας ως οδηγό τη διεθνή και ελληνική βιβλιογραφία που αναφέρεται στην Διαδικασία Επιλογής Ανθρωπίνων Πόρων - Ανάπτυξη και Εκπαίδευση Ανθρώπινου Δυναμικού. Στο πλαίσιο αυτό εντάσσονται και ερευνώνται οι αιτίες που μπορούν να οδηγήσουν την επιχείρηση στη διαδικασία της αξιολόγησης της εκπαίδευσης. Δηλαδή εξετάζονται οι εξωγενείς παράγοντες, όπως είναι για παράδειγμα η είσοδος νέων ανταγωνιστών στο επιχειρηματικό πεδίο της επιχείρησης, αλλά και ενδογενείς παράγοντες, όπως ο αποτελεσματικότερος έλεγχος του κόστους και των αποτελεσμάτων της εκπαίδευσης. Παράγοντες δηλαδή που μπορεί να αποτελέσουν αίτια ώστε η επιχείρηση να εξετάσει το ενδεχόμενο να αξιολογήσει τις εκπαιδευτικές της δραστηριότητες. Παράλληλα μελετώνται οι τρόποι με τους οποίους η επιχείρηση εκπαιδεύει τους Ανθρώπινους Πόρους της, δηλαδή οι μέθοδοι εκπαίδευσης, το περιεχόμενο των εκπαιδευτικών προγραμμάτων και οι εκπαιδευτικοί φορείς με τους οποίους συνεργάζεται. Ακόμη μελετώνται οι στρατηγικές αξιολόγησης που μπορεί να επιλέξει μια επιχείρηση εφόσον έχει αποφασίσει την υλοποίηση του προγράμματος της αξιολόγησης. Μελετώνται τα κριτήρια εκείνα, που λαμβάνονται υπόψη ώστε, η Διοίκηση να επιλέξει τη μέθοδο εκείνη που θα διευκολύνει την πραγματοποίηση της αξιολόγησης με το ελάχιστο δυνατό κόστος. / To meet the research objectives, we were led to the formation of research and theoretical study, using the guidance of international and Greek literature refers to the Selection Process - Training and Development of Human Resources. Examples of this, are investigated and the causes that can lead the company in the process of education’s evaluation. External factors, such as for example the entry of new competitors in the field of business enterprise, but also internal factors such as effective control of costs and outcomes of education are taken under consideration. At the same time the thesis is studying the ways in which the company educates its human resources, i.e. training methods, content of courses, training providers. Assessment strategies are also studied that can be chosen in case a company decides to implement the program evaluation. Finally the appropriate criteria are studied, that the Administration of the company has to choose in order to decide about the proper method that should facilitate the evaluation at minimum cost.

This dissertation thesis consists of three essays on macroeconomics and finance. In these essays, I focus on events which adversely affect emerging markets and present challenges to economic policy and central bank thinking. My aim is to contribute to the existing empirical literature by providing new evidence on the role of private credit, effects of macroprudential policies and understanding of the exchange-rate pass-through. The first essay evaluates policy measures taken to curb bank credit growth in the private sector in the pre-crisis period 2003-2007. The analysis is based on an original survey conducted on central banks in Central and Eastern Europe. The findings reveal substantial policy intervention and indicate that certain measures - particularly asset classification and provisioning rules; and loan eligibility criteria - might have been effective in taming bank credit growth. The second essay contributes to the existing literature on early warning indicators as well as to the discussion on the appropriateness of credit-to-GDP gap as a leading variable for any country for activation of the countercyclical capital buffer instrument in Basel III. We exploit long-run credit series for 36 emerging markets and evaluate their quality to signal a crisis by using receiver operating characteristics...

The main aim of this diploma thesis is to determine the buying atmosphere of the selected business unit and develop suggestions for improvement based on a marketing research. The first part of the thesis is devoted to literary research to define terms like a trade, a wholesale and a customer behaviour. Then a buying atmosphere and her elements are described. In the next part of the thesis is presented the selected wholesaler - Makro in České Budějovice. Information about buying atmosphere, customers and services of Makro are given. The second part of this work focus on the marketing research specifically on the questionnaire survey and an interview with shop manager Ing. Hana Galisová. The data from survey was acquired online and also in person directly in the store. The survey was attended by 254 respondents and their responses were evaluated using graphs.

I develop a novel method for computing globally accurate solutions to recur- sive macro-epidemic models featuring aggregate uncertainty and a potentially large number of state variables. Compared to the previous literature which either restricts attention to perfect-foresight economies amendable to sequence- space representation or focuses on highly simplified, low dimensional models that could can be analyzed using standard dynamic programming and linear projection techniques, I develop a deep learning-based algorithm that can han- dle rich environments featuring both aggregate uncertainty and large numbers of state variables. In addition to solving for particular model equilibria, I show how the deep learning method could be extended to solve for a whole set of models, indexed by the parameters of government policy. By pre-computing the whole equilibrium set, my deep learning method greatly simplifies compu- tation of optimal policies, since it bypasses the need to re-solve the model for many different values of policy parameters. 1

Cílem této diplomové práce je analýza odbytu ve vybraném podniku. Na základě teoretických poznatků a koncepcí posoudit, zda vybraný podniku používá nástroje odbytové politiky správně a efektivně. Praktická část vychází z marketingového průzkumu, makroekonomických a vnitropodnikových dat, na jejichž základě jsou zjištěné skutečnosti konfrontovány se skutečností. Závěr práce je potom věnován konkrétním doporučením pro odbytovou politiku vybraného podniku.

Steigende Komplexität von Maschinen und Anlagen sowie unternehmensindividuelle Produktstrukturen führen zu Herausforderungen im Handling großer 3D-Modelle in kommerziell verfügbaren CAD-Systemen. Der Vortrag thematisiert die Anwendung unterschiedlicher Automatisierungsmöglichkeiten des CAD-Systems CATIA V5® der Firma Dassault Systèmes. Hierbei wird zum einen auf die besonderen Herausforderungen im Konstruktionsbereich des Textilmaschinenbaus eingegangen. Zum anderen werden Vorschläge für eine parametergesteuerte Anlagenkonzeption auf Basis von Knowledgeware, eine automatisierte Abstraktion großer Baugruppen und für die automatisierte Ermittlung masseabhängiger Parameter komplexer Produkte vorgestellt.

This master thesis analyzes the question, how norm authority constitutes itself in the context of school education. It is based on firsthand data from several adio- and audiovisual recordings of classes in two German schools (trade school and high school). The project provides a description of the mechanism by which the teacher establishes himself as the norm-authority and how he is able to assert this authority towards the student, the norm subject. At the same time, the reaction of the norm subjects towards the intervention of the norm authority into their language production is analyzed. Theoretically, the essay is embedded in the social force field of a standard-variety ("soziales Kräftefeld einer Standardvarietät") by Ulrich Ammon and the language management theory. By following the steps of the language management process, the handling of the language norm is described and an analysis is made of how language norms are actively adopted into the learning process. The analysis and evaluation of the class recordings underline the dynamic character of language norms and show the procedural nature of norm formation and their adoption. Key Words: norm, variety, social force field, language management, macro and micro level, norm authority, norm subject

The dissertation dealt with the interaction between the macro-economy and financial markets. In the first part of the dissertation I laid down a general case for macro-based active asset allocation. In the main part of my dissertation, after a theoretical introduction to term structure models and macrofinance models, I developed a VAR macrofinance model of the term structure of interest rates for the Czech economy based on the dynamic interpretation of the Nelson-Siegel model, and showed the use of such modeling framework in bond-yield prediction and asset allocation.