Thesis (MBA)--Stellenbosch University, 2013. / Annual reports , contain information largely about the profitability of companies. This is in the form of quantitative data, which is then used to gauge the performance of shares, which is directly related to shareholder wealth. Recent global trends, with focus on more than just profit, but also on people and planet have resulted in companies now not only publishing annual reports, but also sustainability development reports. Sustainability development reports include narrative in the form of qualitative data, which is of particular interest to the larger stakeholder group as opposed to only the shareholders. The publishing of the qualitative, data as found in sustainability development reports or in integrated reports, together with the quantitative data provides a healthy balance to reporting which bodes well for future reporting. This balance is necessary because without concern and actions for people and planet, profit will eventually cease.This study is about the levels of strategic disclosure which means gauging what the reports analysed say about various strategic elements. These elements are broken down into three large categories, being base line 1, base line 2 and base line 3. The base lines consist of specific disclosure elements which are then each scored as to the level of disclosure. This study, a continuation of a study undertaken on the 2010 reports of five specific companies in the metals and mining sector, was done to gauge the levels of strategic disclosure. Three baseline measures were used and disclosure per indicator was scored, analysed, comparisons were drawn and finally conclusions were drawn as to the levels of disclosure. An additional company, the world’s largest diversified natural resources company, was added to the study as a benchmark to gauge the performance of the five case companies. Baseline 1 indicators were based on the GRI G3 reporting guidelines, which focuses on many sustainability themes. The levels of disclosure were, as anticipated, excellent because mining companies are such large resource and energy users. The overall level of disclosure for baseline 1 for the five case companies in 2011 was at an excellent disclosure level of 87%, 4% higher than the 2010 scores. Baseline 2 indicators were based on a generic strategic architecture model and surprisingly, these levels were substantially lower than baseline 1 levels. The overall levels of disclosure for baseline 2 for the five case companies in 2011 was 59%, 1% lower than in 2010. Baseline 3 indicators were based on the Osterwalder and Pigneur business model and alarmingly, these levels were at the lowest for this study. The overall levels of disclosure for baseline 3 for the five case companies for 2011 was 57%, 7% lower than in 2010. All the companies in this sector were transparent pertaining to sustainability themes, but lacked the same intensity of reporting pertaining to the other strategic areas of strategic architecture and business model alignment.

La empresa en mención, es una empresa familiar que se dedica a la manufactura de productos de caucho y poliuretano, principalmente para la industria minera. La facturación correspondiente al 2018 fue de 15.5 MM PEN aprox. Cuenta con dos locales separados por un lote perteneciente a otra empresa, con un total de 150 personas aprox. Actualmente, se tiene 165 miles de PEN de pedidos anulados por el cliente debido al incumplimiento en la fecha de entrega. Adicionalmente, dentro de la estructura de costos de los productos, el proceso de arenado (tercerizado) presenta un costo elevado al ser comparado con el promedio de la industria. Debido al crecimiento de la industria minera y a la falta de un sistema de gestión de almacenes en la empresa, se tiene una carencia de espacios para a) la implementación de algún proceso que actualmente se terceriza y b) incrementar la capacidad de la planta. Se tiene como propósito mejorar los espacios utilizados en los almacenes de moldes en la empresa, incluyendo la remodelación de los ambientes de almacenamiento, a fin de implementar el proceso in-house de arenado. Las propuestas de solución tienen como objetivo mejorar la gestión del almacén, al cambiar el ordenamiento de la ubicación de los moldes en el mismo y el uso de código de barras para tener un conocimiento del estado de éstos; lo que genera un incremento en las ventas, mejora la atención hacia los clientes y reduce el costo del proceso de arenado ya que se dejaría de tercerizar. La propuesta de implementación del nuevo sistema de gestión de almacenes implica el uso de la metodología 5S, el uso de tecnologías de información (código de barras, software, entre otros) e implementación de racks generando espacios para la instalación del área del proceso de arenado in-house. / The company in question is a family business dedicated to the manufacture of rubber and polyurethane products mainly for the mining industry. The turnover corresponding to 2018 was 15.5 MM PEN approximately. The company has around 150 employees it also has two premises separated by a lot belonging to another company. Actually the company has canceled orders from customer of 165 thousand PEN because of a non-compliance on the delivery date. In addition within the product cost structure, the sandblasting process (outsourcing) has a higher cost compared to the average on the industry. Due to the growth of the mining industry and the lack of a warehouse management system in the company, there is a lack of space for a) the implementation of some process that is currently outsourced and b) to increase the capacity of the plant. The main purpose is to improve the spaces used in the company's mold warehouse, including the remodeling of storage environments in order to implement the sandblasting process in-house. The solution proposals are intended to improve the management of the warehouse by changing the arrangement of the location of the molds in it and the use of barcodes to know their status. This generates an increase in sales, improves customer service and reduces the cost of the sandblasting process since it would no longer be outsourced. The proposed implementation of the new warehouse management system implies the use of the 5S methodology, the use of information technologies (barcode, software, among others) and the implementation of racks that generate spaces for the installation of the area for the in-house sandblasting process. / Trabajo de investigación

La presente investigación tiene como objetivo determinar los factores comerciales que influyeron en las exportaciones peruana de oro en bruto al mercado suizo, con la finalidad de presentar a las empresas e investigadores del sector las fortalezas y debilidades identificadas respecto a las ventajas concedidas por la aplicación del TLC con los países del EFTA, los cuales se rigen bajo estrictos estándares de ingreso al mercado. La literatura de la investigación brindará un amplio panorama respecto a la inclusión de tecnologías, nuevas técnicas de producción, y otros factores de procesos técnicos para el incentivo a la inversión extranjera directa, y la presunción de su capacidad para influir en el crecimiento de los flujos de intercambio comercial entre los países estudiados. Asimismo, el estudio pretende responder si las normas de origen de los tratados benefician o son obstáculos técnicos al comercio en los productos de extracción, y si su respectiva desgravación arancelaria permite la creación de comercio y crecimiento económico del país exportador. / The purpose of this research is to determine the commercial factors that influence Peruvian exports of raw gold to the Swiss market, in order to present to the companies and researchers in the sector the strengths and weaknesses identified with respect to the advantages granted by the application of the FTA with the EFTA countries, which are governed by strict market entry requirements. The research literature will provide a broad overview regarding the inclusion of technologies, new production techniques, and other technical process factors for the incentive to direct foreign investment, and the presumption of its ability to influence the growth of commercial exchange between the countries studied. Likewise, the study intends to answer whether the rules of origin are beneficient or are technical obstacles to trade in the products of extraction, and if their respective tariff reduction allows the creation of trade and economic growth of the exporting country. / Tesis

Many tax authorities across the globe, including South Africa, continuously develop new methods to maximise tax collection and rely on taxpayers' voluntary tax compliance. Prior tax compliance studies confirm that taxpayers' tax morale is influenced by various economic, non-economic and social factors. However, limited research has been conducted on the effects of tax morale on tax compliance in the mining industry in South Africa. The objective of this study is to determine the factors that influence tax morale in the mining industry, and to determine the perceived effects of tax morale on tax compliance in the mining industry. The current study reports the results of a survey conducted amongst South African taxpayers in the mining industry. The survey contained a structured and open-ended questionnaire, which was sent to the participants via email. The findings show that the majority of the participants in this study are not happy with most of the public services they receive from government. They were of the opinion that corruption and waste in our government is high, and that a large proportion of collected tax is wasted on unnecessary expenses. Further to this, the majority of participants indicated that government does not share sufficient information on how it is spending collected revenue. However, a large proportion of participants believe that paying their fair share of taxes is the right thing to do, as it is required by law. These participants indicated that tax evasion is not acceptable and every taxpayer must pay their fair share of taxes when it is due and required. This study found that the complexity of tax law, fairness and equity, direct democracy, role and efficiency of tax officials, trust in government, as well as tax audit and tax compliance cost have an impact on taxpayers in the mining industry's tax morale. Tax audit is perceived to have both a positive and negative influence on these taxpayers' tax morale. However, various economic and noneconomic factors identified in existing literature as influential on taxpayers' tax compliance were not found to have an influence on taxpayers in the South African mining industry. This may be due to the fact that the majority of the participants indicated that they pay taxes due on behalf of the company to comply with the tax law and other regulations that govern the mining sector. / Mini Dissertation (MCom)--University of Pretoria, 2016. / Taxation / MCom / Unrestricted

El estudio de investigación tiene como finalidad determinar que procesos de la empresa Nicacio Ingeniería y Construcción SAC, se tendría que mejorar, debido a los bajos resultados netos que arrojaron los ejercicios económicos 2017 y 2018, se analizó los KPIs, Cadena de valor, modelo de negocio, diagrama de procesos, flujo de procesos, que permitió identificar en el proceso de mantenimiento de equipos un punto crítico en el ingreso a almacén de repuestos de volquetes adquiridos, verificando los mantenimientos de los equipos encontramos paralizaciones por averías imprevistas en operaciones, el diagrama de Ishikawa nos muestra 11 causas posibles del problema, se determinó la frecuencia de ocurrencia, se realizó la matriz de enfrentamiento que determinó 03 causas raíces del problema con impacto alto, medio y bajo, la CR1. No se desarrolla programa de mantenimientos, la de mayor impacto, CR8. Personal de mantenimiento carente de capacitación, la de impacto medio y la CR3. Repuestos ingresan después de 144 horas a almacén la de impacto bajo. Analizando la CR1, se determinó la eficiencia y eficacia con 85% y 93 % en las actividades. Debido a paralizaciones de los volquetes por averías, arrojando una pérdida de S/. 364,020.56, se hará la propuesta de mejora en desarrollar el mantenimiento predictivo, realizar plan básico de mantenimiento, comprar equipos con tecnología para reducir el impacto negativo. Para la CR8, se propone la mejora en capacitar al personal de mantenimiento y desarrollar el plan de mantenimiento predictivo y el uso y manejo de los equipos a adquirir. / The purpose of the research study is to determine which processes of the company Nicacio Ingeniería y Construcción SAC, would have to be improved, due to the low net results of the financial years 2017 and 2018, the KPIs, Value Chain, business model, process diagram, process flow, which allowed to identify in the equipment maintenance process a critical point in the entrance to the warehouse of spare parts for dumpers purchased, verifying the maintenance of the equipment we found stoppages due to unforeseen breakdowns in operations, the diagram from Ishikawa shows us 11 possible causes of the problem, the frequency of occurrence was determined, the confrontation matrix was carried out, which determined 03 root causes of the problem with high, medium and low impact, CR1. No maintenance program is developed, the one with the greatest impact, CR8. Maintenance personnel lacking training, medium impact and CR3. Spare parts enter the low impact warehouse after 144 hours. Analyzing the CR1, the efficiency and effectiveness with 85% and 93% in the activities were determined. Due to stoppages of the tippers due to breakdowns, resulting in a loss of S /. 364,020.56, the improvement proposal will be based on developing the predictive maintenance plan and an efficient system of equipment and technology purchases to reduce the negative impact. For CR8, the improvement in training maintenance personnel and developing the predictive maintenance plan and the use and management of the equipment to be purchased are proposed. / Tesis

La actual presa de relaves comenzó su construcción en el 2004 e inicio actividades en 2006. A partir de entonces se ha desarrollado Ingeniería con principio de aprovechar la gravedad por la ubicación geográfica de la estación de cicloneo. Debido a la implementación del Debottlenecking Project que elevará la producción de la concentradora de una capacidad actual de 108,000 ton/día, a una capacidad requerida de 120,000 ton/día, para lo cual se cuenta con 02 estaciones de ciclones, la primera batería de ciclones CS01 que tiene un flujo máximo de ingreso de 5045 m3/h. y otra segunda batería de ciclones CS02 que tiene un flujo máximo de ingreso 5978 m3/h., la reubicación del sistema de ciclones en su nueva ubicación deberá considerar las modificaciones respectivas para procesar los flujos de relaves que resulten de este incremento en la producción. La actual presa de relaves comenzó su construcción en el 2004 e inició actividades en el 2006. A partir de entonces se ha desarrollado Ingeniería con principio de aprovechar la gravedad por la ubicación geográfica de la estaciones de cicloneo. El movimiento de ciclones debe ser cuidadosamente planificado de tal manera de disminuir al máximo el tiempo de parada considerado este en 5 semanas de parada del sistema y por tanto la pérdida de producción de arenas. / The current tailings dam began construction in 2004 and began activities in 2006. Since then, Engineering has been developed with the principle of taking advantage of gravity due to the geographical location of the cyclone station. Due to the implementation of the Debottlenecking Project that will raise the concentrator's production from a current capacity of 108,000 tons / day, to a required capacity of 120,000 tons / day, for which there are 02 cyclone stations, the first battery of cyclones. CS01 which has a maximum inflow flow of 5045 m3 / h. and another second battery of cyclones CS02 that has a maximum inflow flow of 5978 m3 / h., the relocation of the cyclone system in its new location must consider the respective modifications to process the tailings flows that result from this increase in production. The current tailings dam began its construction in 2004 and began activities in 2006. Since then, Engineering has been developed with the principle of taking advantage of gravity due to the geographical location of the cyclone stations. The movement of cyclones must be carefully planned in such a way as to minimize the downtime considered in 5 weeks of system shutdown and therefore the loss of sand production. / Tesis

El fenómeno de la globalización ofrece diversas oportunidades de expansión en el exterior, esto se observa en el Perú con el ingreso frecuente de nuevas inversiones de empresas extranjeras que contribuyen al PBI del país. En este proceso de diversificar mercados, el grupo empresarial de las pequeñas y medianas empresas (Pymes) buscan abrirse paso; sin embargo, se enfrenta a mayores barreras y retos. El presente trabajo de investigación tiene como objetivo analizar cómo las pymes chilenas proveedoras de servicios para la minería gestionaron su estrategia de internacionalización al mercado peruano durante los años 2015-2018. Por lo tanto, el presente estudio se divide en seis (6) capítulos, los cuales son detallados a continuación. El primer capítulo da a conocer los antecedentes de la investigación, tanto nacionales como internacionales. El segundo capítulo se centra en el plan de investigación, por medio del cual se plantea el problema y los objetivos, tanto principales como específicos. El tercer capítulo hace referencia a la metodología de investigación, en este se describe el marco metodológico el cual incluye el tipo, técnicas e instrumento, y la inmersión en el contexto. Asimismo, se detalle el propósito, la muestra de investigación, diseño y abordaje; y finalmente el procedimiento de la investigación. El cuarto capítulo se presentan los resultados, se realiza un análisis de los mismos y los hallazgos. En el quinto capítulo, se desarrolla la discusión de resultados obtenidos mediante las entrevistas de profundidad de la investigación para así encontrar las brechas. Finalmente, en el sexto capítulo se presentan las conclusiones y las recomendaciones finales de la investigación. / The globalization phenomenon offers diverse opportunities of foreign expansion to the companies; this is observed in Peru through the continuous reception of new investment from foreign companies, which contribute to the GNP of the country. In this process of market diversification, the business group involved by Small and Medium size enterprises (SME) seek to move forward; however, they face higher obstacles and challenges. This research assignment has the purpose to analyze how Chilean small and medium size enterprises suppliers of mining services manage their internationalization into the Peruvian market between the years 2015-2018. Therefore, this assignment will be divided in six (6) chapters, which are as follows. The first chapter involves the background of the investigation, both national and international. The second chapter is focused in the investigation plan in which it is set the problem and objectives, both main and specifics. The third chapter is regarding the investigation methodology in which is described the methodological framework which includes the type, techniques and tools and immersion in the context. Likewise, it is detailed the purpose, the investigation sample, design and approach to the investigation; and finally, the procedure of the investigation. The fourth chapter shows the results, also it is carried out an analysis of them and provide the findings. The fifth chapter develops the corresponding discussion of results obtained in-depth interviews and gaps. Finally, the sixth chapter shows the final conclusions and recommendations of this investigation. / Tesis

Thesis (MCom)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: Worldwide, energy has been, and continues to be, key to economic development. However, the current global consensus is that energy-related carbon dioxide emissions would, at current rates, put the world onto a potentially catastrophic trajectory which could lead to global warming of 5 degree Celsius or more compared to pre-industrial times. There is a critical need for a low-carbon development or a move away from conventional fossil fuels energy sources. This study explores impacts of policies that South Africa developed in order to champion sustainable energy strategies based on energy efficiency and non-conventional energy sources, including renewable energy. The mining sector, because of its energy-intensive nature, was chosen. In order to achieve this objective three approaches were carried out: (i) a critical review of literature on energy efficiency (EE) and renewable energy (RE) ; (ii) two case-studies that demonstrate the impacts of the policies; and (iii) action research on a sample of mines using survey questionnaire and interviewing. The research results show that the need to have security in energy and the need to be competitive and grow revenue are significant in deciding to carry out EE and RE initiatives in the mining sector. The results also show that safety followed by production are the priorities and are accompanied by a range of other demands, such as cost reduction and legislative requirements. It is, therefore, within this context that EE and RE initiative will always be carried out in the mining sector. The research concludes that, under the current market framework, South African EE and RE policies are not as effective as hoped they would be. The research, therefore, recommends that a percentage of the mines’ revenue could be dedicated to EE and RE initiatives. In addition, South Africa needs to come up with a new type of productive endeavour that would lead to less extractive industries, including mines. / AFRIKAANSE OPSOMMING: Energie is, was en sal wereldwyd altyd die sleutel wees tot ekonomiese ontwikkeling. Nieteenstaande, word dit wereldwyd aanvaar dat die huidige energie opwekking se koolstofdioksied vrystelling moontlik kan lei tot aardverwarming van 5 grade Celsius of meer wanneer vergelyk met word met pre-industriële tye. Daar is ‘n kritiese behoefte aan lae koolstofdioksied vrystelling ontwikkelings of ‘n beperking van konvensionele fossielbrandstof energiebronne. Hierdie studie analiseer die impak van die Suid Afrikaanse beleid wat ontwikkel is om volhoubare energie te bevorder wat effektief en onkonvensioneel is, insluitend hernubare energie. Die mynsektor, as ‘n groot verbruiker van energie, vorm die kern van die studie. Die studie is voltooi in drie fases naamlik: (1) kritiese oorsig van die literatuur oor energiedoeltreffendheid (EE) en hernubare energie (RE); (2) twee gevallestudies wat die impak van die beleid bevestig; en (3) praktiese navorsing deur middel van vraelyste en persoonlike onderhoude met seker myne. Die navorsing bevestig dat die behoefte aan bestendige energie teen kompeterende pryse wat die mynsektor in staat stel om inkomste te groei ,‘n beduidende invloed het op die besluit om EE of RE inisiatiewe te onderneem. Die resultate bevestig verder dat beroepsveiligheid en produksie uitsette die eerste prioriteite vir die myne is. Dit word verder beinvloed deur kostebesparings en wetlike vereistes. Enige EE en RE inisiatiewe wat onderneem word sal in hierdie konteks plaasvind. Die navorsing kom tot die slotsom dat, onder huidige marktoestande, Suid Afrika se EE en RE beleid nie so effektief is as waarop daar gehoop is nie. Die navorsing beveel derhalwe aan dat ‘n persentasie van myne se inkomste geoormerk moet word vir EE en RE inisiatiewe. Verder meer , Suid Afrika moet strewe na tipes produksie wat minder natuurlike grondstowwe onttrek, insluitend die myne.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The innovation management has become a key factor for the success and continuity of organizations that can take advantage (cost reduction, increased productivity and exploring new markets), guaranteed competitive positions against the competition as a result of investment in innovation. Most importantly there is the product matter and process innovations that may improve the environmental performance of companies (Porter and VAN DER LINDE, 1995; van Bommel, 2011), since there is a high visibility (both positive and negative) in the national and international level regarding the environmental issues. This study aimed to identify the influence of the power of innovation in implementing the strategy for the sustainability of companies associated with the mining sector IBRAM. In order to analyze the power of innovation, we used the models of Van Bommell (2011) and Barbieri (2011), aiming to identify how organizations' ability to respond to pressure is influenced by the power of innovation (characteristic of innovation activity and of environmental activity). To check how the interrelationship between the pressures and incentives can influence companies in implementing the strategy for sustainability, adopting a defensive or offensive strategic posture were adopted studies Bommell Van (2011) and Orsatto (2002). The research is characterized by being a research and exploratory qualitative semi-structured interviews conducted with companies in the Brazilian mineral sector and; quantitative and descriptive, through a survey research. Data were analyzed by univariate and bivariate, correlation test of Ró Spearman, homogeneity analysis and logistic regression. Thus, by the results we observed that the pressures in enterprise environments, generally have required the companies to establish a strategic approach to sustainability. The characteristics of innovation activity and activity are environmental factors that influence the choice of strategy for sustainability. Given to that, it is observed that the business context has influenced companies to structure and adapt in relation to the process of strategy formulation in order to obtain a competitive advantage in finding the needs of the environment. The choice of the most appropriate strategy provides improved management practices for sustainable corporate innovation, reducing the impacts caused by industrial activity. Thus, it can be observed that innovation and sustainability are the key to competitive business environment. Integrating these concepts is fundamental to the creation of new products and processes aimed at minimizing impacts and ensuring environmental preservation for future generations. Based on the analyzes, we can conclude that companies are seeking to incorporate the concepts of innovation and sustainability into their corporate strategy. / A gestão da inovação tem se tornado um fator primordial para o sucesso e a continuidade das organizações, que podem obter vantagens (redução de custos, aumento da produtividade e exploração de novos mercados), garantindo posições competitivas frente à concorrência como resultado de investimentos em inovação. Mais importante ainda tem-se a questão das inovações de produto e processo que podem vir a melhorar o desempenho ambiental das empresas (PORTER e VAN DER LINDE, 1995; VAN BOMMEL, 2011), visto que há uma grande visibilidade (tanto positiva quanto negativa) nos cenários nacional e internacional no que se refere às questões ambientais. Este trabalho teve como objetivo identificar a influência do poder de inovação na implementação da estratégia para a sustentabilidade de empresas do setor mineral associadas ao IBRAM. Para analisar o poder de inovação (características de atividade da inovação e da atividade ambiental), foram utilizados os modelos de Van Bommell (2011) e de Barbieri (2011), visando identificar de que forma a capacidade das organizações de reagir às pressões é influenciada pelo poder de inovação (característica da atividade de inovação e da atividade ambiental). Para verificar de que modo a inter-relação entre as pressões e os incentivos pode influenciar as empresas na implementação da estratégia para sustentabilidade, adotando uma postura estratégica defensiva ou ofensiva, foram adotados os estudos de Van Bommell (2011) e Orsatto (2002). A pesquisa caracteriza-se por ser uma investigação de natureza qualitativa e exploratória realizada com entrevistas semi estruturadas em empresas do Setor Mineral Brasileiro e; quantitativa e descritiva, por meio de uma pesquisa survey. Os dados foram analisados por meio da análise univariada e bivariada, teste de correlação de Ró de Spearman, análise da homogeneidade e regressão logística. Com isso, por meio dos resultados foi possível verificar que as pressões nos ambientes empresariais, de modo geral, têm exigido das empresas o estabelecimento de um posicionamento estratégico em relação à sustentabilidade. As características da atividade de inovação e da atividade ambiental são aspectos que influenciam a escolha da estratégia para a sustentabilidade. A escolha da estratégia mais adequada proporciona melhoria das práticas de gestão da inovação sustentável corporativa, reduzindo os impactos provocados pela atividade industrial. Desse modo, pode-se observar que a inovação e a sustentabilidade são fundamentais no ambiente competitivo empresarial. A integração desses conceitos torna-se fundamental para a criação de novos produtos e processos visando à minimização de impactos e garantindo a preservação ambiental para as gerações futuras. Com base nas análises realizadas, pode-se concluir que as empresas buscam inserir os conceitos da inovação e da sustentabilidade em sua estratégia corporativa.

Magister Philosophiae - MPhil / The main objective of this research is to asses the effectiveness of the channels (collective bargaining and workplace forums) created by the LRA for employee‟s participation in decision making in the mining sector. Problems related to employee participation will be examined to determine whether they are structural or due to shortcomings in the LRA. If it is found that there are shortcomings of the labour legislation in this regard, recommendations on how the shortcoming can be addressed will be made. The significance of this research paper is that it attempts to determine the efficacy of the current statutorily protected channels for employee participation in the mining sector against the backdrop of prevalent theories on employee participation. Although many labour law authors have commented on the role of workplace forums in South Africa, the relative advantages of workplace forums have not been analysed through the lens of the theories on employee participation