Thesis (MAcc)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Since the recent credit crisis in 2008, innovative lending products have emerged to address the need for enterprises to maintain and improve their cash flows. One such product is the merchant cash advance (MCA). This form of finance is related to debt factoring and is essentially the business equivalent of a payday loan. In its most common form, a lump sum payment is made to a business in exchange for an agreed upon percentage of future credit and/or debit card receivables. A percentage of the merchant’s daily credit or debit card receivables is retained, either directly from the processor that clears and settles the credit or debit card payment or via a debit order from the merchant’s bank account, until the obligation has been met. The future receivables are purchased at a discount and a processing fee is also charged. Many merchant cash advance service providers (MCASP) structure their business in such a way that it resembles traditional debt factoring. In this manner, MCASPs endeavour to distinguish their product offering from traditional loans, in an effort to elude legislation that would affect loans, for example the limiting of interest rates charged. There is however currently a lack of definitive guidance on the taxation consequences from the perspective of the merchant utilising the product and the MCASP providing it. The purpose of this research is to investigate the taxation consequences of MCA transactions in South Africa in an attempt to provide such guidance. The key issue for consideration affecting the taxation consequences of MCAs is the classification of these transactions as either a form of debt factoring or as loans. The research considers and suggests the appropriate classification of these transactions. The taxation treatment is then considered based on this classification from the perspective the merchant utilising the product and the MCASP providing the product. Taxation issues investigated, include the income tax treatment of the discounting cost as “interest”, the availability of deductions allowed by the Income Tax Act and the Value-Added Tax consequences. / AFRIKAANSE OPSOMMING: Sedert die onlangse kredietkrisis in 2008 het innoverende leningsprodukte na vore gekom om te voorsien in die vraag van ondernemings om hul kontantvloei te handhaaf en verbeter. Een van hierdie produkte is die handelaarskontantvoorskot (HKV). Hierdie vorm van finansiering is verwant aan skuldfaktorering en is basies die besigheidsekwivalent van ‘n betaaldaglening. In die mees algemene vorm, word ‘n enkelbdragbetaling aan ‘n besigheid gemaak in ruil vir ‘n voorafbepaalde persentasie van die toekomstige krediet- en/of debietkaartdebiteure. ’n Persentasie van die handelaar se daagliske krediet- of debietkaart debiteure word teruggehou totdat die skuld afgelos is. Invordering vind plaas direk vanaf die verwerker wat die krediet- of debietkaartbetaling goedkeur en betaal, of deur middel van ‘n debietorder direk vanaf die handelaar se bankrekening. Die toekomstige debiteure word teen ‘n diskonto aangekoop en ‘n verwerkingsfooi kan ook gehef word. Baie handelaarskontantvoorskot-diensverskaffers (HKVD) struktureer hul besighede op so ‘n wyse dat dit soos tradisionele skuldfaktorering voorkom. Op hierdie manier beoog HKVD’s om hul produk van tradisionele lenings te onderskei, met die doel om wetgewing vry te spring wat lenings sou beïnvloed, byvoorbeeld beperkings op rentekoerse gehef. Daar is egter tans ‘n tekort aan beslissende leiding, wat die belastinggevolge betref, uit die perspektief van die handelaar wat die produk benut en die HKVD wat dit verskaf. Die doel van hierdie navorsing is om te ondersoek wat die belastinggevolge van HKV’e in Suid-Afrika is in ‘n poging om hierdie leiding te verskaf. Die kernaangeleentheid vir oorweging wat die belastinghantering affekteer, is die klassifisering van HKV-transaksies as ‘n vorm van skuldfaktorering of as lenings. Hierdie navorsing skenk oorweging aan hierdie transaksies en stel ‘n toepaslike klassifikasie voor. Die belastinghantering word dan oorweeg, gebaseer op hierdie klassifikasie uit die perskeptief van die handelaar wat die produk benut en die HKVD wat die produk verskaf. Belastingaangeleenthede wat ondersoek word, sluit die inkomstebelastinghantering van die diskonto gehef as “rente” in, die beskikbaarheid van aftrekkings toegelaat kragtens die Inkomstebelastingwet en die gevolge vir Belasting op Toegevoegde Waarde.

toc / Chinese / Master / Master of Philosophy

Cette thèse vise à étudier les logiques d’accès, de socialisation et de carrière des futurs Officiers de la Marine Marchande dans un contexte de déréglementation du marché du travail et de reconfiguration de la formation. Dans une première partie, il s'agit de mettre au jour les conditions d'émergence et d'institutionnalisation de la formation des Officiers et son rôle dans la dynamique du groupe professionnel, depuis les tentatives d'enseignement des savoirs nautiques au cours de l'Ancien Régime jusqu'à la reconnaissance des titres maritimes en titres d'ingénieur au début du XXIème Siècle. Cette sociohistoire des écoles d’Officiers met en lumière le caractère structurel de la « crise » du groupe et permet d’étudier les rhétoriques développées et les ressources mobilisées et par ce dernier pour assurer sa « survie ». A partir de l’exploitation de deux enquêtes par questionnaires et de l’analyse d’entretiens avec des futurs et anciens navigants, il revient ensuite d’interroger dans quelles mesures les transformations de la formation, les mutations du marché de l’emploi et les évolutions du travail pèsent sur les cadres traditionnels de socialisation et de carrière. Après avoir réalisé une sociogenèse des dispositions sociales d’accès au métier, cette thèse décrit et analyse les mécanismes de socialisation au sein des établissements et à bord des navires marchands. Enfin, ce travail s’achève sur l’étude des trajectoires professionnelles des futurs et des anciens Officiers. Il est alors question de dégager les étapes de la carrière avant de se focaliser sur les facteurs qui expliquent les sorties du métier. / This thesis aims to study access, socialization and careers of future Officers of the Merchant Navy in the context of deregulation of the labor market and reconfiguration of training. In the first part, the aim is to expose the conditions for the emergence and institutionalization of training Officers and its role in the dynamics of the occupational group, from teaching nautical knowledge during the Old Régime, to the recognition of maritime engineering at the beginning of the XXI Century. This social history of the Officers school highlights the structural nature of the "crisis" of the profession and allows us to study the rhetoric developed and the resources mobilized to ensure its survival. From the analysis of the results of two surveys and interviews with former and future sailors, we question how transformations of training, mutations in the labor market and changes in work impact traditional frameworks of socialization and careers. After completing a socio-genesis of social access dispositions, this thesis describes and analyses the process of socialization within institutions and on board merchant ships. Finally, this thesis ends with a study of the careers of former and future Officers. The purpose of this last part is to identify the career phases before focusing on factors which explain the high numbers of professionals leaving the profession.

Les chaînes de magasins d’alimentation et d’approvisionnement diffusent leurs succursales à partir de la fin du XIXe siècle dans les pays industrialisés. Leur avantage concurrentiel repose sur l’intégration de la fonction de grossiste. Fondée par Geoffroy Guichard à Saint-Étienne en 1898, Casino est la seule société succursaliste française à avoir conservé ses archives. L’histoire de l’entreprise permet d’identifier les dispositifs d’intégration de catégories de plus en plus diverses d’acheteurs au marché des biens de consommation : l’attachement à la marque-enseigne et aux marques propres, la professionnalisation de la vente. Les tensions peuvent se lire dans les archives entre la mise en application de principes fordistes de standardisation et la volonté de renforcer le lien de clientèle. Dès avant l’unification du marché français par une nouvelle génération d’opérateurs, les succursalistes entament un processus de fabrique du consommateur - un acteur détaché des relations de fidélités traditionnelles. En France, les chaînes succursalistes sont à l’origine du passage du comptoir, au libre-service et aux supermarchés - en 1960 chez Casino. Dans cette lutte séculaire entre deux principes théoriques antagoniques (le commerce et la distribution), l’État se présente en position d’arbitre, sommé d’engager la « réforme du commerce », un processus débouchant finalement sur le triomphe de la grande distribution. / Food and supply chains spread their branches since the end of the 19th century in industrialized countries. Their competitive advantage is based on the integration of the wholesaler function. Founded by Geoffroy Guichard in Saint-Étienne in 1898, Casino is the only French supply chain to have kept its archives. The company's history makes it possible to identify the tools used in order to integrate more and more categories of buyers, in the consumer goods market. For example, the attachment to the brand-name and the private labels, the emergence of marketing. Tensions can be read in the archives between the application of Fordist principles of standardization and the desire to strengthen the customer relationship. Even before the unification of the French market by a new generation of operators, the branch operators undertake the making of consumer - an actor detached from traditional loyalties. In France, chains open the way to self-service and the first supermarkets - in 1960 for Casino. Confined between two antagonistic theoretical principles (“commerce” and distribution), the state is in the position of arbiter, summoned to engage the « reform of the trade », a process finally leading to the triumph of mass retailing.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-12-02T12:36:09Z No. of bitstreams: 1 Alexandre Moraes Rocha Santana.pdf: 1106688 bytes, checksum: b0f068d7c9f8745bf830f57ecb3c22cc (MD5) / Made available in DSpace on 2016-12-02T12:36:10Z (GMT). No. of bitstreams: 1 Alexandre Moraes Rocha Santana.pdf: 1106688 bytes, checksum: b0f068d7c9f8745bf830f57ecb3c22cc (MD5) Previous issue date: 2016-09-23 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The objective of this research is the work relationships of the Seafarer Officer in Brazil, sheltering both qualifications: Deck Officer and Engineer Officer, a kind of seafarer acting on the cargo operations. Thus, this research aims at understanding the specificities of the Merchant Marine Officialdom profession and the relevance of this activity for the society, for capitalism and for globalization. In relation to the relevance of the activity, the development of navigation and its participation in the cargo shipping around the world were considered, which corresponds to around 80% of all the cargo shipped worldwide, as well as the importance of navigation, referring to cargo shipping throughout history and its participation in capitalism and in globalization. Referring to the specificities of the profession, the militarized influence in the profession was considered, even though it is a civil and commercial activity, which influences the professional formation, organization and job assignment. The professional competences and its relations with immaterial labor were also analyzed, as well as daily work, confined and isolated work, experiences between work time and nonwork time. The research was conducted through semi-structured interviews with ten Seafarers Oficcers, by e-mail, whose questionary is in the introduction of this dissertation, with qualitative approach. The data revealed the peculiarities of the Merchant Marine Officialdom profession, which distinguish it from the others professions / O objeto desta pesquisa são as relações de trabalho do Oficial da Marinha Mercante no Brasil, albergando as duas habilitações: Oficial de Náutica e Oficial de Máquinas, espécie de trabalhador marítimo, atuando no transporte de cargas. Desta forma, esta pesquisa busca compreender as especificidades da profissão de Oficialato da Marinha Mercante e a relevância da atividade para a sociedade, para o capitalismo e para a globalização.Com relação à relevância da atividade, foi considerado o desenvolvimento da navegação e sua participação na movimentação de cargas no mundo, que corresponde a cerca de 80% de toda a carga transportada internacionalmente, assim como a importância da navegação, referente ao transporte de cargas ao longo da história e sua participação no capitalismo e na globalização. Referente às especificidades da profissão, foi considerada a influência militarizada na profissão, apesar de ser uma atividade civil e comercial, que influenciam na formação profissional; na organização e divisão do trabalho. Também foram analisadas as competências profissionais e as suas relações com o trabalho imaterial, assim como a jornada de trabalho; trabalho em confinamento e em isolamento; vivências entre o tempo de trabalho e tempo de não trabalho. A pesquisa foi realizada mediante entrevistas semi-estruturadas com dez Oficiais da Marinha Mercante, via e-mail, cujo o roteiro encontra-se na introdução desta dissertação. Os dados obtidos revelaram as peculiaridades das características da profissão de Oficial da Marinha Mercante, que o distingue dos demais trabalhadores

O objetivo primordial da Dissertação é o de discutir, por intermédio da bibliografia e de fontes impressas e manuscritas, a inserção da capitania de São Paulo nas linhas de comércio e crédito do Império português, entre 1788 (início do governo de Bernardo José de Lorena) e 1808 (chegada da Corte portuguesa à colônia). Partindo-se do debate em torno de decisões e procedimentos mercantis, que a bibliografia sobre o período designou como lei do porto único, pretende-se não só problematizar o quadro econômico e social da capitania como alguns dos fundamentos da decadência e pobreza de São Paulo na segunda metade do século XVIII, evidenciando-se os modos como essas expressões serviram de argumentos para o discurso e a prática tanto de capitães generais quanto de outros sujeitos históricos. Reconhecendo-se a complexidade da época e dos temas abordados, a proposta é a de contribuir para a compreensão de momento crucial da história paulista, notadamente no tocante às relações comerciais com o Reino, com a praça do Rio de Janeiro e com outras áreas da América Portuguesa. / From previous investigations toward the so called lei do porto único, we pretend to questioned the decay and the poverty of the capitania of São Paulo in the second half of the eighteen century, mapping the actuation of the merchant groups of the region, in the attempt to understand not only the economic and social frame of the capitania, but also the politic arrangements and conflicts between these sectors and metropolitan authorities, using as main reference the pombalinas reforms and their implications in colonial relations, particularly after 1780, when these reforms became more evident. In this sense and recognizing the complexity of this theme, the main goal of this study is to discuss, using selected bibliography and sources, the insertion of the capitania of São Paulo in the credit and trade lines of the Portuguese empire, between 1788 (beginning of the government of Bernardo Jose Lorena) and 1808 (arrived of the Portuguese court in Brazil), privileging the merchant groups of São Paulo and their connections with Portugal and the rest of the capitanias of the colony, in special with the market of Rio de Janeiro, administrative center of the colony and the main market of the Portuguese in America, since the second half of the XVIII century.

This thesis explores the politics of community in five Shakespearean comedies: The Comedy of Errors (1594), The Merchant of Venice (1596-8), Measure for Measure (1603-4), The Tempest (1611) and The Two Noble Kinsmen (1613). The idea of community addresses many issues usually thought to belong to 'high politics'. Thinking about this topic therefore enables us to articulate a notion of the political firmly grounded within the functioning of the commonwealth at a local level and as a state of interpersonal relations. This thesis has three key aims. Firstly, it argues that the plays highlight the responsibility of all community members, no matter their gender or status, in shaping and contributing to their political environment by displaying civic virtue, working to obtain justice and influencing their ruler's behaviour. By so doing, it focuses on the processes of civic engagement and the political implications of everyday life within a community which have often been neglected in readings of Shakespeare's work thus far. Secondly, this thesis illustrates the inseparability of ethics and politics. It demonstrates throughout that relationships between individuals within a community can have widereaching implications, whether that be in terms of the existence of trust between friends, family members or fellow citizens; the importance of consent existing between subjects and ruler; or the ability of fellow-feeling to confer a sense of agency upon subjects. Lastly, it contends that Shakespeare's assessment of the commonwealth in his comedies, with its emphasis on civic values and on the relationship between the community and the individual, remains attuned to Aristotelian and Ciceronian thought, in contrast to the Tacitean influences critics have detected in the darkness and scepticism of his tragedies and histories. Shakespeare's comedies therefore question the commonly accepted paradigm in early modern intellectual history that Tacitus' prominence increased greatly in the intellectual climate of the late sixteenth and early seventeenth centuries, while Aristotle's and Cicero's diminished. Moving away from the predominant focus on the tragedies and histories in analyses of Shakespeare's political thought, this thesis foregrounds the significance of citizenship, the household and friendship and reassesses the role of the comedies in Shakespeare's thinking about politics.

El objeto de esta investigación es el de contribuir al estudio de la Murcia bajomedieval bajo el aspecto de su actividad comercial.Se han analizado los protocolos notariales del Archivo Histórico de Protocolos y las Actas capitulares y Libros de mayordomo del Archivo Municipal, seleccionando cartas de obligación, fianza, poder, compromiso, cesión y traspasamiento, pago y finiquito comprendidas entre 1454 y 1500.Todo aplicado al ámbito del reino de Murcia y especialmente al concejo murciano.Este análisis nos llevará a conocer el siglo XV castellano, transición entre los tiempos medievales y modernos, considerándolo de desarrollo poblacional, lo que conllevará mayor necesidad de abastecimiento en todos los campos, que unido al potencial del territorio, permitirá el paso de una economía de subsistencia hacia otras formas de mercado más variadas, atrayendo gentes de fuera de nuestras fronteras, entre las que destaca una importante colonia italiana que ocupará el lugar de los judíos cuando estos sean expulsados.Junto a este comercio de mayor profundidad, convive el comercio detallista, siendo ferias y mercados el lugar de encuentro de cristianos, moros y judíos.En cuanto a la colección documental, se presenta la transcripción de los documentos, precedidos de un resumen de su contenido. / The objet of this investigation is to study, from a historical point of view, commerce in the Kingdom of Murcia during the period 1454 to 1500. Original sources.This analysis will lead us to become familiar with the Castilian fifteenth century, a transition between medieval and modern times.A rise in population can be seen that will allow the step from a subsistence economy towards other forms of more developed markets, attracting people from beyond ours borders, amongst which a substantial italian colony stands out.Collection of documents: a complete transcription of the docuemnts is included, preceded by summary of their contentes.

Abstract The Mainland China has been the global newest economic body, having the fastest growth in economy. It is now being developed and built by way of internationalization. It further combines itself with the entire development of the great East Asia economic circle and tries to become the next international economic center all over the world. Its economy fast grows at a speed of almost annual two-digit. It will become the third economic body in the whole world in scale. Because it nears Taiwan, so reasonably turns into one of the favorite destinations which Taiwanese enterprises prefer moving out overseas in recent years. However, the investment risk in Mainland China is very high. When it comes to finance, it is not easy to ask for the loan of bank. When human matter is concerned, it is closing of information and the difficulty about management. As for marketing, you have to face the obstacle with regard to market opening and collecting market information. Concerning about production, the insufficiency of traffic facility and the restraint of electric power supply exist. As to law, the inconsistency about the explanation of rule among the responsible officials and the unpredictable changes in policy often occur. When it comes to general operation management, not only does the administrative efficiency lower, but extra social fees and concoct expenses flood. According to the statistical data of the communication foundation between straits, the number of dispute cases having been received by the foundation is 127 in 1998, almost twice, 70 in 1997. To sum up, the problems happening among Taiwanese merchant about investing in Mainland China are full of all kinds. Therefore, it is sure to raise the rate of success in business only by way of finding out the key success factor¡]KSF¡^about investing and operating. The main procedures of this study consist of the followings: ¤@¡BTo collect and manipulate the concerning domestic, foreign reference in order to analyze the operating mode of steel industry between straits. ¤G¡BTo try to find out the KSF about operating steel industry among Taiwanese merchant forward to Mainland China operate steel industry supervision according to the theoretical mode of habitual domains¡]HD¡^. ¤T¡BProfessional questionnaire - to use the professional questionnaire to collect the KSF. ¥|¡BAHP questionnaire - to make use of analytical hierarchy process¡]AHP¡^ to proceed to the analysis study in priority for the KSF. ¤­¡BAccording to the result of the second questionnaire to discuss, analyze and suggest. Anticipate providing Taiwanese merchant forward to Mainland China operate steel industry the great strategy decision and utilization basis in priority about the KSF from the conclusion of this study.

Univ., Diss.--Helsinki, 2006.