A concessão de incentivos tributários tem sido uma política fiscal recorrente de diferentes entes estatais para atrair investimentos, gerar empregos ou mesmo desenvolver uma região específica. Apesar de controversa a aplicação da política de incentivo fiscal como geração do desenvolvimento econômico, é possível identificar na literatura casos bem sucedidos de desenvolvimento regional baseado na aplicação de incentivos fiscais para a atração de investimentos. O Estado do Rio Grande do Sul também recorreu a uma política de incentivos fiscais para a atração de investimento e desenvolvimento da indústria local e, ainda hoje, há traços claros dessa política em sua legislação. Dentro dessa política destaca-se a renúncia fiscal do Estado do Rio Grande do Sul no setor de máquinas e equipamentos agrícolas. O propósito desse trabalho foi analisar a relevância desse incentivo fiscal para as indústrias do setor de máquinas e equipamentos agrícolas instaladas no Estado, no período de 1970 a 2008, demonstrando que esse ramo de atividade também é dependente de outros fatores para o seu desenvolvimento, como o preço das commodities, linhas de financiamento, mão de obra especializada etc., e correlacionados com a capacidade de geração de empregos dentro do Estado, capacidade de promover o desenvolvimento regional, capacidade de gerar valor agregado dentro do Estado e, não menos importante, capacidade de fixação dessa indústria dentro do Estado diante da concorrência de outros Estados da federação que, também, oferecem incentivos tributários similares. / Tax incentives have been used for different levels of public entities to attract investments, generate jobs or develop a specific region. Although there is diverging opinion about the benefits generated through of the application of tax incentive to promote economic development, is possible to identify successful cases of regional development based on tax incentive to attract investments. The State of Rio Grande do Sul, also applied tax incentives to attract investment and to develop local industry. Most part of these tax incentives policies is valid in current day. Among these policies of the Rio Grande do Sul State there is the specific tax incentive to the sector of agricultural machinery and equipment. The purpose of this study, was analyzed the relevance of this tax incentive for industry of agricultural machinery and equipments located in the State between 1970 and 2008, showing this activity is also dependent on other factors for the development as commodity prices, lines of credit, specialized labor etc., and correlated with job generation in the State, capacity to promote regional development, generate added value within the State, and fixed the industry in the State although the other States offer similar tax incentives.

A concessão de incentivos tributários tem sido uma política fiscal recorrente de diferentes entes estatais para atrair investimentos, gerar empregos ou mesmo desenvolver uma região específica. Apesar de controversa a aplicação da política de incentivo fiscal como geração do desenvolvimento econômico, é possível identificar na literatura casos bem sucedidos de desenvolvimento regional baseado na aplicação de incentivos fiscais para a atração de investimentos. O Estado do Rio Grande do Sul também recorreu a uma política de incentivos fiscais para a atração de investimento e desenvolvimento da indústria local e, ainda hoje, há traços claros dessa política em sua legislação. Dentro dessa política destaca-se a renúncia fiscal do Estado do Rio Grande do Sul no setor de máquinas e equipamentos agrícolas. O propósito desse trabalho foi analisar a relevância desse incentivo fiscal para as indústrias do setor de máquinas e equipamentos agrícolas instaladas no Estado, no período de 1970 a 2008, demonstrando que esse ramo de atividade também é dependente de outros fatores para o seu desenvolvimento, como o preço das commodities, linhas de financiamento, mão de obra especializada etc., e correlacionados com a capacidade de geração de empregos dentro do Estado, capacidade de promover o desenvolvimento regional, capacidade de gerar valor agregado dentro do Estado e, não menos importante, capacidade de fixação dessa indústria dentro do Estado diante da concorrência de outros Estados da federação que, também, oferecem incentivos tributários similares. / Tax incentives have been used for different levels of public entities to attract investments, generate jobs or develop a specific region. Although there is diverging opinion about the benefits generated through of the application of tax incentive to promote economic development, is possible to identify successful cases of regional development based on tax incentive to attract investments. The State of Rio Grande do Sul, also applied tax incentives to attract investment and to develop local industry. Most part of these tax incentives policies is valid in current day. Among these policies of the Rio Grande do Sul State there is the specific tax incentive to the sector of agricultural machinery and equipment. The purpose of this study, was analyzed the relevance of this tax incentive for industry of agricultural machinery and equipments located in the State between 1970 and 2008, showing this activity is also dependent on other factors for the development as commodity prices, lines of credit, specialized labor etc., and correlated with job generation in the State, capacity to promote regional development, generate added value within the State, and fixed the industry in the State although the other States offer similar tax incentives.

Grounded in the positive psychology paradigm the recently recognised core construct of psychological capital was focussed in a South African study. A non-experimental, correlational study (n=204) examined the relationship between authentic leadership, psychological capital, psychological climate, team commitment and intention to quit. The present study was exploratory in nature and the pattern of relationships being investigated had not been previously tested in a South African context. A self-administered composite questionnaire consisting of five psychological scales were distributed to employees in the junior to senior management level at a global tyre manufacturing organisation based in Port Elizabeth, South Africa. The five scales were the Authentic Leadership Questionnaire by Walumbwa, Psychological Capital Questionnaire by Luthans, Psychological Climate by Koys and DeCotiis, Team Commitment by Bennett and the Intention to Quit Scale by Cohen. All the measures applied on the South African sample were developed outside South Africa and model equivalence had to be established. The content and structure of the measures were investigated through confirmatory factor analysis and exploratory factor analysis. With the exception of the Cohen scale of intention to quit, all other measures changed their factorial structures to suit the present data. The propositions in the study were tested through descriptive statistics, t-tests, ANOVA, post hoc tests, Cohen’s d, Pearson product-moment correlation and multiple regressions. Structural equation models were built to test the relationships between the scales and sub scales of authentic leadership, psychological capital, psychological climate, team commitment and intention to quit. Results of the analyses carried out, show significantly strong relationships between the variables. Of note is the marked relationship between authentic leadership and psychological climate. Most of the propositions were accepted in light of the relationships that emerged. The proposition indicating structural equation models was rejected because none of the models built in the study successfully produced an adequate fit on the data. Contributions of the study were in terms of the portability of the measurement instruments applied in the study as well as the relationships that emerged. Re-validation of the measures is required to enable clarity on how the variables in the study are interpreted across cultural contexts. Directions for future research include extending the study to other samples and other cultures. Measuring social desirability of the instruments could possibly provide clarity on how the different samples respond to the measures. Studies that compare the reading ability as well as the ability to comprehend the items in the measures would provide valuable information.

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Background/problematization: The audit industry has historically been characterized by male dominance, and it has long been a problem to succeed in retaining women throughout the work life. Female senior managers are influenced by triggering factors that cause them to consider their continuation in the audit profession. A high number of women opt out audit firms especially at the senior managerial level and choose to restart elsewhere.   Purpose: The purpose of this thesis is to understand the decision-making process of leaving the audit industry of midcareer female auditors. By studying the phenomenon from a life world perspective, it will be described as it is perceived by the women.    Methodology: The study is based on a narrative interview method with an abductive approach where the interviews were conducted with six former female senior managers from the audit industry who left less than 10 years ago. A thematic analysis was conducted in order to analyze the collected data.   Findings: The findings indicate that family, discrimination, heavy workload, job offer and renumeration are influencing factors during female senior managers’ decision-making process. Further, the findings show that the factors influence their decision to varying degrees in different stages of the process.

El presente estudio tiene como objetivo determinar si las variables satisfacción e inseguridad laboral explican la intención de renunciar al trabajo en jóvenes. Se evaluó a 150 jóvenes de edades entre 20 a 35 años que trabajan en una empresa del rubro de telecomunicaciones. Se aplicó la Escala de Intenciones de Renunciar al Trabajo, Escala de Inseguridad Laboral y, por último, el Índice Breve de Satisfacción Laboral Afectiva, los cuales fueron validados en el contexto peruano. Finalmente, se obtuvo como resultado, mediante el Modelo Explicativo Latente, que la Satisfacción Laboral y la Inseguridad Laboral explican en un 90% y un 100%, respectivamente, la Intención de Renunciar al Trabajo. Estos resultados contribuirán a que se puedan formular estrategias para la retención del personal y reducción de las tasas de rotación en las organizaciones, así también, las escalas validadas podrán ser usadas en futuras investigaciones. / The objective of this study is to determine if the variables job satisfaction and insecurity explain the intent to quit job in young people. 150 young people between 20 and 35 years old who work in a telecommunications company. The Intentions to Quit Work Scale, the Job Insecurity Scale and, finally, the Brief Index of Affective Job Satisfaction were applied, which were validated in the Peruvian context. Finally, it was obtained as a result, through the Latent Explanatory Model, that Job Satisfaction and Job Insecurity explain by 90% and 100%, respectively, the Intention to Quit Work. These results will contribute to the formulation of strategies for staff retention and reduction of turnover rates in organizations, as well as, the validated scales can be used in future. / Tesis

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Thesis (MBA)--Stellenbosch University, 2008. / ENGLISH ABSTRACT: Change is a way of life in organisations today. The challenge is to improve an organisation's ability to cope with change and its problem-solving and renewal process through effective management of the organisation's culture. Organisations in South Africa are experiencing major changes in a variety of areas which impacts severely on organisational perronnance. The ability of organisations to adjust to the changing environment will ultimately predict their future success. These changes have emphasised the urgent need for effective leadership. South African chief executive officers (CEOs) are under immense pressure as the affairs of the organisations are being called into question. This study attempts to answer the question of why there was a high leadership change in the Land Bank of South Africa, with emphasis on the CEOs between 1998-2008. Today, there are indications that corporate leadership styles are changing, particularly in countries undergoing rapid political change and socio-economic change. One of the challenges facing state owned organisations like the Land Bank is the clarification of the role of government as a shareholder and the role of the board. This in turn needs to cascade down into the organisation in order to achieve greater clarity with regard to the roles of the board in relation to the role of management. In any organisation, good corporate governance is ultimately about effective leadership. Much depends on the appropriate demarcation of the respective roles of the shareholder, the board and management. It is critical that there is an understanding by government, in its capacity as a shareholder, of its leadership role in directing and guiding the Land Bank. The solution starts with a proper understanding of what leadership means. What then are the qualities of effective leadership? Are there different leadership styles and if so, what are the fundamental qualities that they have in common? Organisations can bring turnaround consultants into the organisation to assess its situation, create and implement a plan of corporate renewal, assuming the organisation is worth the effort. Business turnarounds usually involve drastic changes in an organisation. Changes involve people. Central to change stands a leadership team without which mediocre efforts will prevail. The Land Bank needs to be aware of the themes that emerged in this research. The results alert CEOs, board and government to the need to adopting leadership practices to the unique challenges which exist in the socio-economic and political environment. To cope effectively with South Africa's socio-economic changing environment, the Land Bank needs to redefine the role of its leaders for the future, on the basis of which it needs to nurture future leaders starting at the top. Failure to develop appropriate future leaders could damage performance, employee mobilisation, policy coherence, good governance and competitive capability. / AFRIKAANSE OPSOMMING: Verandering is vandag 'n leefwyse in organisasies. Die uitdaging is om 'n organisasie se vermoe om verandering, probleemoplossing en die hernuwingsproses te hanteer, deur doeltreffende bestuur van die organisasie se kultuur te verbeter. Organisasies in Suid-Afrika ondervind groot veranderinge op 'n verskeidenheid gebiede en dit het 'n ernstige impak op die prestasie van die organisasie. Die vermoe van organisasies om by 'n veranderende omgewing aan te pas, sal uiteindelik hul toekomstige sukses bepaal. Hierdie veranderinge het die dringende behoefte aan doeltreffende leierskap beklemtoon. Suid-Afrikaanse uitvoerende hoofde is onder enorme druk soos wat die sake van die organisasies bevraagteken word. Hierdie studie poog om 'n antwoord te gee op die vraag waarom daar van 1998-2008 'n hoe leierskapsverandering in die Suid-Afrikaanse Landbank was, met die klem op die uitvoerende hoofde tussen 1998 en 2008. Daar is vandag aanduidings dat korporatiewe leierskapstyle besig is om te verander, veral in lande waar daar vinnige politieke en sosio-ekonomiese verandering plaasvind. Een van die uitdagings vir organisasies wat aan die staat behoort, soos die Landbank, is die uitklaring van die rol van die regering as 'n aandeelhouer en die rol van die direksie. Dit moet op sy beurt afwaarts deur die organisasie voortgesit word met betrekking tot die rolle van die direksie vergeleke met die rol van bestuur. In enige organisasie gaan goeie korporatiewe bestuur uiteindelik oor doeltreffende leierskap. Baie hang af van die toepaslike uitstippeling van die onderskeie rolle van die aandeelhouer, die direksie en bestuur. Dit is van kritieke belang dat daar 'n begrip is by die regering, in sy hoedanigheid as 'n aandeelhouer, van sy leierskapsrol in die bestuur en beheer van die Landbank. Die oplossing begin met 'n goeie begrip van wat leierskap beteken. Wat is dan die kwaliteite van doeltreffende leierskap? Is daar verskillende leierskapstyle en indien wel, wat is die fundamentele kwaliteite wat hulle in gemeen het? Organisasies kan van ommekeer-konsultante gebruik maak om die situasie te beoordeel en 'n plan vir 'n korporatiewe hernuwing te skep en te implementeer, mits die organisasie die moeite werd is. So 'n ommekeer beteken gewoonlik drastiese veranderinge in 'n organisasie. Veranderinge betrek mense. Sentraal tot verandering staan 'n leierskapspan, want daarsonder sal die pogings bloot middelmatig bly. Die Landbank moet bewus raak van die temas wat in hierdie navorsing na vore gekom het. Die resultate maak uitvoerende hoofde, die direksie en die regering bewus van die behoefte om leierskapspraktyke aan te pas by die unieke uitdagings wat in die sosioekonomiese en politieke omgewing bestaan. Om Suid-Afrika se veranderende sosioekonomiese omgewing doeltreffend te hanteer, moet die Landbank die rol van sy leiers vir die toekoms herdefinieer, op grond waarvan dit toekomstige leiers moet kweek en dit moet van bo af begin. As toepaslike toekomstige leiers nie ontwikkel word nie, sal dit tot nadeel van prestasie, werknemermobilisering, beleidsamehang, goeie bestuur en mededingende vermoens strek.

Purpose: Apply selection theory to the subject of money laundering. The aim of the study is to examine why auditors report few money laundering reports to the finacial intelligence. Method: Qualitative interviews for data collection. Frame of reference: Selection Theory formulated by the National Council for Crime Prevention, audit-expectationgap and the money laundering act. Results and conclusions: Money laundering reports from auditors to the financial intelligence police have been few, both presently and in the past. There are many causes for the few reports, a short conclusion reads as follows: Laundering is difficult and time-consuming to examine. Auditors do not consider it a part of their duties. They have a high threshold for reporting suspected money laundering, higher than the money-laundering act prescribes. It is fairly safe for auditors to avoid reporting without consequences for themselves. Some auditors fear the customer can claim a compensation charge if they send in an erroneous report. Through the study the author understood that auditors tend to be more loyal towards their employers than towards law enforcement authorities. The author finds it likely, that, to a large extent, auditors are happy to discontinue their mandate, when they find irregularities, rather than to report to the law enforcement authorities (FIU or Swedish Economic Crime Authority).    Some shelf-corporation company auditors could probably prevent money laundering to a greater extent than they do today. Some shelf corporation divestments carried out are probably sold to persons who intend to commit tax offences, false accounting and fraud. The coordinator at the Financial Intelligence (FIU) police unit stated that unfortunately shelf-corporation auditors do not obey the money laundering act. / Syfte: Tillämpa selektionsteori inom ämnet penningtvätt. Huvudutgångspunkten är att undersöka varför revisorer avger få penningtvättsrapporter till Finanspolisen. Metod: Kvalitativa intervjuer (13 stycken) för insamling av data.  Referensram: Brottsförebyggande rådets selektionsteori, revisions-förväntningsgap samt penningtvättslagen. Resultat och slutsatser: Revisorer gör i dagsläget, och har även historiskt, gjort få penningtvättsrapporter till Finanspolisen. Många orsaker ligger till grund för rapporteringsgraden, nedan följer en kort sammanfattning. Penningtvätt är svårt och tidsödande att granska. Revisorer anser att det inte ingår i deras arbetsuppgift. Revisorer har en hög rapporteringströskel för misstänkt penningtvätt, högre än penningtvättslagen föreskriver. Det är tämligen riskfritt för revisorer att undvika rapportering, vissa revisorer upplever dessutom att risken för att kunden yrkar skadestånd vid en felaktig anmälan är stor. Författaren har genom studien förstått att revisorer är mer lojala mot sina uppdragsgivare än gentemot rättsvårdande myndigheter. Författaren finner troligt att revisorer i större utsträckning nöjer sig med att avsluta sitt uppdrag genom revisorsavsägelse då dessa finner oegentligheter än att anmäla till myndigheter (Finanspolisen eller Ekobrottsmyndigheten).        Vissa lagerbolagsföretags revisorer kan sannolikt stävja penningtvätt i betydligt större utsträckning än de gör idag. En del lagerbolagsförsäljningar som genomförs, säljs troligen till personer som ämnar genomföra skattebrott, bokföringsbrott och bedrägerier. Tyvärr upplever samordnare på FIPO att lagerbolagsrevisorer inte följer penningtvättslagen.