Funding requirements is one of the first criteria to consider when restructuring a business. Companies and taxpayers would choose the best option when acquiring shares to minimise tax liabilities. The purpose of this study is to formulate an interest deductibility test which provides guidance to taxpayers regarding the main criteria to investigate when restructuring a business transaction to ensure that interest will be deductible on the acquisition of shares with borrowed funds. The findings reveal the similarities and differences of the interest deductibility as seen by South Africa, Australia and Canada. This study will present the legislation as well as court cases in South Africa, Australia and Canada to demonstrate the interest deductibility principles when funds are borrowed to acquire shares when restructuring a business. The focus will be on these principles to provide guidelines from which taxpayers can determine the interest deductibility with respect to share purchasing transactions. The study will indicate recommendations to South African legislation based on the findings of alternative treatments applied by Canada and Australia. / Thesis (MCom (South African and International Taxation))--North-West University, Potchefstroom Campus, 2013.

Funding requirements is one of the first criteria to consider when restructuring a business. Companies and taxpayers would choose the best option when acquiring shares to minimise tax liabilities. The purpose of this study is to formulate an interest deductibility test which provides guidance to taxpayers regarding the main criteria to investigate when restructuring a business transaction to ensure that interest will be deductible on the acquisition of shares with borrowed funds. The findings reveal the similarities and differences of the interest deductibility as seen by South Africa, Australia and Canada. This study will present the legislation as well as court cases in South Africa, Australia and Canada to demonstrate the interest deductibility principles when funds are borrowed to acquire shares when restructuring a business. The focus will be on these principles to provide guidelines from which taxpayers can determine the interest deductibility with respect to share purchasing transactions. The study will indicate recommendations to South African legislation based on the findings of alternative treatments applied by Canada and Australia. / Thesis (MCom (South African and International Taxation))--North-West University, Potchefstroom Campus, 2013.

Submitted by PPGE PPGE (pgedu@ufba.br) on 2015-12-02T14:24:14Z No. of bitstreams: 1 PDF Final.pdf: 4142358 bytes, checksum: ee1c4634419ab563be338e0df66c8bdc (MD5) / Approved for entry into archive by Maria Auxiliadora da Silva Lopes (silopes@ufba.br) on 2015-12-02T19:20:36Z (GMT) No. of bitstreams: 1 PDF Final.pdf: 4142358 bytes, checksum: ee1c4634419ab563be338e0df66c8bdc (MD5) / Made available in DSpace on 2015-12-02T19:20:36Z (GMT). No. of bitstreams: 1 PDF Final.pdf: 4142358 bytes, checksum: ee1c4634419ab563be338e0df66c8bdc (MD5) / Este estudo pretendeu analisar as mudanças ocorridas na organização do trabalho e seus reflexos na forma de gestão dos trabalhadores. Buscou-se contribuir com uma investigação sobre como o termo competências gerenciais está sendo compreendido e praticado no ambiente empresarial, estabelecendo-se uma correlação com a sua forma de aquisição pelos gerentes. A pesquisa se constituiu em um estudo de caso numa empresa estatal do setor de energia elétrica, onde foram examinados dois setores distintos: a operação do sistema e a administração. Os resultados apontam para um contexto de transição e contradições, que assinalam novas formas de gestão e exigência de novos saberes gerenciais e dos trabalhadores, enunciados nas opiniões dos diferentes sujeitos coletivos, que expressam diferentes interesses, expectativas e aspirações. / ABSTRACT This study analysis the changes occurred in the productive world and it’s reflexes on the way of management of the workers. It was sought to contribute with an investigation on how the term competences is being understood and practiced in the company environment, establishing a correlation with it’s form of acquisition by the managers. The research constitutes a study of cases in a state company of the electric energy sector, where two distinct sectors: the system operation and the administration, were examinated. The results evidenced a transition context and contradictions, which point to new forms of management and demands of new managing and worker knowledge, expressed in opinions from different collective subjects, which express different interests, expectations and aspirations.

Made available in DSpace on 2016-04-26T14:56:40Z (GMT). No. of bitstreams: 1 Marcelo A Treff.pdf: 2222328 bytes, checksum: 92b0e13cbcc4227765ab5a257f330647 (MD5) Previous issue date: 2007-10-05 / The aim of this thesis is to analyze, through a case-study in a large company of paper and cellulose, the consequences for a worker imposed by the process of productive restructure, during the 1990s, after the commercial opening, marked by the changes in the productive and organizational structures. The subjects of this research were workers and ex-workers, as well as managers and ex-managers. The collected data was done through semi-structured questions, documental sources and non-systematic observation of the workers daily routines. The analysis of the data prioritized the qualitative understanding of the reality presented according to theoretical references and revealed a strong increase in the level of demands to the worker, besides the acquisition of new skills in a context determined by the decrease of jobs and by the increase of the informality, in addition to a preoccupying picture in relation to educational possibilities connected to this reality / Esta tese tem por objetivo analisar, por meio de um estudo de caso em uma empresa de grande porte do setor de Papel e Celulose, as conseqüências para o trabalhador impostas pelo processo de reestruturação produtiva, durante a década de 90, pós-abertura comercial, marcado pelas alterações nas estruturas produtiva e organizacional. Os sujeitos da pesquisa foram trabalhadores e extrabalhadores, além de gestores e ex-gestores. A coleta de dados se deu por meio de entrevistas semiestruturadas, fontes documentais e observação assistemática do cotidiano do trabalho dos trabalhadores. A análise dos dados priorizou o entendimento qualitativo da realidade apresentada à luz do referencial teórico pertinente e revelou um aumento significativo do grau de exigências para o trabalhador em termos de aquisição de novas competências em um contexto marcado pela diminuição dos postos de trabalho e pelo aumento da informalidade, somado a um quadro preocupante em termos de oferta de educação condizente com essa realidade

Made available in DSpace on 2014-12-17T15:39:08Z (GMT). No. of bitstreams: 1 JanineMCV.pdf: 558685 bytes, checksum: 18c82ef29cd36d9fe7317fb56c3c7f73 (MD5) Previous issue date: 2006-11-20 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / This master s dissertation deals with motivation and the meaning of work amongst bank employees. This is done considering a cognitive perception. Work is understood here under a social and subjective comprehension, once it deals with significance attribution. Motivation is the process that rules choice of the different possibilities of individual behavior, all of which according to the Expectation Theory. This study aims to analyze the implications of the productive restructure, since it is related to technological innovation, organizational changes and management, in motivation and work significance. Thus, the objective of the research is to verify motivational differences and the meaning of work amongst bank employees. This is done in two distinct moments of the productive restructure of bank employees in Natal-RN. The research is divided in two parts. In the first one, changes that occurred in banks between 1999 until 2005 were identified by the means of interviews with 7 bank managers. The analyzed perspective was training intensifying, quality emphasis of customer attendance, the use of automation/technology, staff stabilization, change in staff profile, work intensification, etc. In the second study the Inventory of Motivation and Work Meaning was applied. Thus, questions related to work focus, social demographic data, in 187 bank employees were dealt with. The collected data was compared to data from previous work. It was observed that productive restructure has a reflection in the meaning of work increasing self-expression, economical reward, and responsibility in work conditions. All of the item mention beforehand maintain the level of inhumanness and consummation and respond as being the characteristics of the real work environment. On the other hand, bank employees value less justice, self-expression and more the survival perspective, implying instrumental values to work. As for motivation, it is increased among bank employees. These employees have greater expectations that their work produce results since they believe in their interference in work results / A presente disserta??o estuda a motiva??o e o significado do trabalho entre banc?rios, sob uma perspectiva cognitiva. Entende-se o significado do trabalho como uma compreens?o subjetiva e social, pois deriva do processo de atribuir significado. A motiva??o ? o processo que governa as escolhas de diferentes possibilidades de comportamento do indiv?duo segundo a Teoria das Expectativas. Este estudo buscou analisar o reflexo da reestrutura??o produtiva, enquanto processo que engloba inova??es tecnol?gicas, mudan?as organizacionais e de gest?o, na motiva??o e significado do trabalho. Para tanto, objetivou verificar diferen?as na motiva??o e no significado do trabalho dos banc?rios em dois momentos distintos da reestrutura??o produtiva em bancos de Natal-RN. Por isso, esta pesquisa est? dividida em dois estudos. No primeiro, identificou-se, a partir de entrevistas com 7 gerentes de ag?ncias banc?rias, as mudan?as ocorridas nos bancos entre 1999 e 2005, tais como: intensifica??o dos treinamentos, ?nfase na qualidade do atendimento ao cliente, intenso uso da inform?tica/automa??o, estabiliza??o do quadro de pessoal, mudan?a no perfil do banc?rio, intensifica??o do trabalho, etc. No segundo estudo, aplicou-se o Invent?rio de Motiva??o e Significado do Trabalho; quest?es sobre centralidade do trabalho e ficha s?cio-demogr?fica, em 187 banc?rios. Os dados coletados foram comparados aos dados de estudo anterior com banc?rios. Observou-se que a reestrutura??o produtiva se reflete no significado do trabalho aumentando a percep??o de auto-express?o, recompensa econ?mica, responsabilidade e condi??es de trabalho e mantendo o n?vel de percep??o de desgaste e desumaniza??o, enquanto caracter?sticas que descrevem o trabalho na realidade. Por outro lado, os banc?rios passaram a valorizar menos justi?a e auto-express?o, enquanto valorizam mais a sobreviv?ncia, implicando um valor instrumental ao trabalho. Em rela??o ? motiva??o, observou-se um aumento da motiva??o dos banc?rios, visto que estes t?m mais expectativas de que os resultados do trabalho ocorram e acreditam mais fortemente que podem interferir nestes resultados

The dissertation presents a study of the behavior of unemployment, within the context of the industrial technological restructure, which marked the 1990s in three sectors of the Brazilian Economy: food industry, civil construction and steel industry. It assumes as hypothesis that the restructure of the productive system aggravated the phenomenon of unemployment in all sectors of the Brazilian economy, as it culminated in the aggravation of the structural unemployment in the three sectors that were studied, besides highlighting the heterogeneous aspect in the world within this period. The dissertation follows the following logical explanation: contextualization of the contemporary society after the restructure of the productive system, based on the studies of David Harvey, the behavior of unemployment in Brazil and in the world, after globalization, as well as the effects of the change in the management system, based on Márcio Pochmann; the explanation of the three theories concerning unemployment, based on Enric Sanchis; the qualitative data search and its analysis, based on the researches that were done by DIEESE and IBGE; among others sources that give support to the object of study. / A dissertação apresenta um estudo do comportamento do desemprego, no contexto da reestruturação tecnológica industrial, que marcou a década de 1990 em três setores da economia brasileira: supermercadista, construção civil e indústria siderúrgica. Assumem-se como hipóteses que a reestruturação do sistema produtivo agravou o fenômeno do desemprego em todos os setores da economia brasileira, bem como culminou no agravamento do desemprego estrutural nos três setores estudados, além de acentuar o aspecto heterogêneo no mundo do trabalho no período assinalado. A dissertação segue a seguinte lógica explicativa: contextualização da sociedade contemporânea após a reestruturação do sistema produtivo, com base nos estudos de David Harvey; o comportamento do desemprego no Brasil e no mundo, após a globalização, bem como os efeitos da mudança de modelo de gestão, com base em Márcio Pochmann; a explanação das três teorias acerca do desemprego, com base em Enric Sanchis; a busca de dados quantitativos e as análises dos mesmos, com base nas pesquisas realizadas pelo DIEESE e IBGE; dentre outras fontes que dão suporte ao estudo do objeto.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The focus of this study is on territorialism and restructure of the capital in countryside and the way they have changed work relationships in rural zone of Itabaiana-SE. In order to carry out the research, we consider the historical process which help us understanding what we are living nowadays, and what is up to come, from our daily building of History. The development of Capitalism and its restructure have brought some changes in social and production relationships. The increasing of modernization in agriculture and the investments in technology have increased hardness for the countryman to keep in countryside only by his rural working. The capitalists, when do not pull countrymen up from their great mean of production, the earth, keep them on it, but without providing fair conditions of working, nor even supporting for the countrymen to cultivate in their own earth. However, there is a false idea of encouragement by the State, which shows up like support to the countrymen through public policies, but without bringing any effective benefits, just making them to search for other living strategies which are not their rural working. And in the face of the needing for searching alternatives to keep countrymen in their belonging place, we analyze the precariousness in work relationships and the exploration of familiar workforce they have to face, besides intensification of migration from rural to urban zones, from rural to rural ones and temporary migrations. For the ones who stay in countryside, facing the growing of misery, indigence and poverty levels, the alternative has been the helping working, specially non agricultural one. Through these changes, we try to understand, in the municipal district of Itabaiana, the resistance of campestral living, how they overcome crisis, even facing bad situations to its reproduction. In the face of this, the restructure of the capital changes, to a certain extent, the work relationship and the way the countryman deal with earth, but it does not change the particularities of the rural man who resists and keep himself active as a social subject. However, we see Geography as a science which is able to uncover the spaces between what is only appearance and what is real, no matter if it is in rural or urban areas. / O cerne deste estudo está na territorialização e reestruturação do capital no meio rural e as mudanças nas relações de trabalho que estes trouxeram para o campo, no município de Itabaiana-SE. Para realizarmos a pesquisa, levamos em consideração os processos históricos que dão respaldo para entendermos o que vivenciamos hoje, e o que está por vir, a partir da nossa construção diária da história. O desenvolvimento do capitalismo e sua re-estruturação no campo trouxeram, para este, algumas mudanças nas relações sociais e de produção. A crescente modernização agrícola e o investimento em tecnologia aumentaram a dificuldade do camponês para manter-se no campo apenas com seu trabalho na agricultura, pois, o capitalista, quando não os apartam do seu principal meio de produção, a terra, os mantêm na mesma, contudo, sem possibilitar condições dignas de trabalho, muito menos estímulo em relação ao cultivo na própria terra. Todavia, a falsa ideia de incentivo por parte do Estado, que se apresenta como o apoio ao camponês através das políticas públicas, não o beneficiando de fato, fazendo com que o mesmo busque outras estratégias de sobrevivência que não o trabalho agrícola. E, ante a necessidade de buscar alternativas para permanecer no campo, analisamos a precarização das relações de trabalho e a grande exploração da mão-deobra familiar vivenciada por estes, além da intensificação das migrações campo-cidade, campo-campo e migrações temporárias. Para os que permaneceram no campo, diante da miserabilidade cada vez mais crescente, com o aumento do nível de indigência e pobreza entre a população camponesa, a estratégia de reprodução social encontrada tem sido o trabalho acessório, em especial na forma de trabalho não-agrícola. A partir dessas mudanças ocorridas buscamos entender, no município de Itabaiana, a resistência do campesinato, como estes superam as crises mesmo diante de situações totalmente desfavoráveis à sua reprodução. Diante disso, a reestruturação do capital modifica, até certo ponto, as relações de trabalho e o modo do homem lidar com a terra sem, contudo, modificar as peculiaridades do ser camponês que resiste e mantêm-se ativo enquanto sujeito social. Contudo, vemos na geografia, uma ciência capaz de desvelar os espaços existentes entre o que são apenas aparências e o que de fato ocorre no meio, seja este urbano ou rural.

This paper scrutinizes the Californian Electricity Crisis 2001 from the perspective of energy security. The work shows that deregulation of the electricity sector in California challenged the main energy security principle, namely an undisrupted energy supply at affordable prices. The principle is vital for economic development and national prosperity. Disruptions or blackouts along with unprecedented high electricity prices during the Californian crisis damaged not only the economy, but increased the budget deficit and led private generators of energy supply to bankruptcy. This damaged the policy of energy security management. The approach I take in addressing the causes of the Californian Electricity Crisis involves a case study; its examination from the perspective of energy security, clarification of the risks for energy security if the state authorities restructure electricity sector; and to extract lessons for future application, which should be learnt from the crisis. In order to be successful using the mentioned approach, I highlight the conditions in the western US electricity supply industry, which enabled the California crisis to happen. In addition, I describe the regulatory structure of the California electricity sector as well as the way the deregulation plan was implemented by...

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specializing in Taxation) Johannesburg 2015 / Due to the vast number of groups of companies having many subsidiaries that are no longer viable from an economic perspective or that no longer gain the tax benefit that they were first created to achieve, there are many group restructurings occurring. These restructurings are to potentially simplify the group structure as well as achieve the maximum tax benefit. This research report will analyse how groups may be restructured in line with the provisions of the Income Tax Act (‘the Act’) as it stands currently by looking back at how restructurings were dealt with in the past and how that has now evolved. The research discusses the corporate rollover relief provisions that may be applied in order to simplify the restructuring process which is commonly used in today’s practice. The research suggests that there are many different ways to restructure a group in order to gain the maximum amount of benefit from a tax perspective. Key Words: branch, capital gains tax (CGT), corporate income tax, corporate rollover relief, deregistration, foreign tax resident, general anti-avoidance rules (GAAR), liquidation, partnership, restructure, value-added tax.

Made available in DSpace on 2015-03-04T20:05:58Z (GMT). No. of bitstreams: 0 Previous issue date: 26 / Universidade do Vale do Rio dos Sinos / A dissertação analisa o processo de reestruturação da Universidade Federal do Rio Grande do Sul (UFRGS), entre os anos 1964 e 1972, com o objetivo de observar como a política educacional para a educação superior adotada durante a ditadura civil-militar brasileira impactou nesse processo. Percebeu-se que os debates acerca do tema da reestruturação da universidade foram iniciados antes de 1964, ainda durante o período do governo João Goulart, e contaram, inicialmente, com a participação de estudantes e professores da instituição. As propostas dos estudantes da UFRGS apresentadas antes de 1964 se assemelhavam às reivindicações do movimento estudantil nacional. Entre os professores da UFRGS, havia influência dos estudos sobre reforma universitária elaborados por especialistas de outras universidades no mesmo período. Apesar de já haverem sido iniciados os debates sobre a reforma universitária na UFRGS, não existia, contudo, ainda um plano definido para a reestruturação da instituição. A conjuntura autoritária apó / The dissertation analyses the restructure process at Universidade Federal do Rio Grande do Sul (UFRGS), from 1964 through 1972, with the purpose of observing how the education policy for higher education adopted during the civil-military dictatorship impacted on this process. It has been found that the debates about the subject of the university reform started before 1964, during the João Goulart government, and mobilized members of both student and professor groups. The proposal presented by the students at UFRGS before 1964 were similar to the demands presented by the national student movement. Among the professors at UFRGS, there was an influence of researches on university reforms prepared by experts from other institutions in the same period. Although the debates about the university reform at UFRGS had already been started, there was not any concluded plan for the restructure of the institution yet. The authoritarian context after the coup in 1964 changed this process. The repressive and modernizing mea