Thesis (MComm (Logistics))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: The current subsidy system, designed to make South Africa’s public transport more affordable, has instead contributed to a worsening of the existent neglected state of affairs. Although subsidy policies are in place, misdirected allocation renders them mostly ineffective. The implementation of the new integrated public transport systems for metropolitan areas affords an opportunity to adopt a broad spectrum approach and initiate a redesigned and improved subsidy system. The purpose of this study is to assess the South African urban public transport industry with the aim of finding by means of a system-based process a subsidy approach that will overcome the remaining inequalities of the past. This study will consequently evaluate different subsidy theories and determine which one(s) will be best suited to the demands of a specific period. The final objective is to design a product which offers government a systembased process that will help it determine, every few years, whether the subsidy regime being applied at that juncture is still relevant to the requirements of the market and/or what (new) approach is necessary to achieve social and economic wellbeing. Commuter transport in South Africa is currently in a transition phase where new public transport infrastructure is being implemented in the metropolitan cities. The current economic recession (making people’s demand more elastic to prices) present a good time to conduct the system-based process necessary for transition of the public transport system and determine an optimal subsidy approach for the new system. The first step in the system-based process was to determine the scope of work and the overall objectives that should be reached. The main public transport shortcomings are the lack of accessibility to affordable transport for the poor and increasing private transport ownership by the rich, which increases congestion and forms the second step of the systembased process. The third step stated the action plan of strategies on how the objectives could be reached. These three steps also form the basic measurement criteria against which the different subsidy approaches needed to be tested. The fourth step in the system-based process to a better subsidy approach was to evaluate different theoretical subsidy approaches. The review of different subsidy approaches has indicated that some approaches work better than others, but an optimal subsidy system is almost never found.

The thesis examines the aspects that might be obstacles to operation and provision of the service. It is obvious that service funding is the most burning question that troubles the service providers. The organizations are subject to the social service inspection, the main purpose of which is assessment according to given criteria and meeting quality standards, which should be in line with the interests and needs of the service users. However this actually leads to administrative burdens for the providers and they often do not agree with the inspection results. Social services are subject to numerous laws, which should help homeless people return to the society, while the dependence on the government help or social services should be as low as possible. The legislation is subject to numerous changes in short periods, which should reflect the needs of the society and particularly those of the practical provision of social services. The theoretical part of the thesis describes the current legislation, which affects the possibilities of service provision and might influence the situation of the clients of homeless shelters. Three research questions were set in the practical part of the research: RQ1 - Do real obstacles to management of homeless shelters result from the current legislation in the opinion of the respondents? RQ2 - Do real obstacles to provision of the services result from the current legislation in the opinion of the respondents? RQ3 - Will the proposed modifications of the Social Service Act (Act No. 108/2006 Col., on Social Services as amended) improve the management of homeless shelters in practice? Seven respondents responsible for management of homeless shelters participated in the research. The research sample consisted of providers from the South Bohemia Region. The interviews were performed individually and anonymously. A qualitative method of semi-structured interviewing was applied. Each performed interview was recorded on a voice recorder with the respondent's consent and then carefully rewritten. The aim of the thesis was to map the opinions of the service providers, who may give a practical insight into the current situation and the possibilities of the social service development. They give us a realistic idea about the fears they face on everyday basis in operation of homeless shelters. The research has confirmed the prognoses of experts that the current system of subsidies from the public budget is really disputable, particularly in the social prevention services. Delayed advance payments lead to uncertainty among the service providers and make the development and planning of the service impossible. It has also confirmed the impacts arisen to the organizations as a consequence of the long intervals between applications for subsidies and payment of funds (debts on energies, problems with timely payment of salaries to employees etc.). It also leads to uncertainty among employees and this uncertainty is reflected in entering into employment contracts for definite periods or even contracts for work. The research has appreciated the contribution of the Individual Project of the South Bohemia Region. The organization funding is also problematic in the field of direct payments from the clients, particularly in the instance of client's leaving without payment or if a client causes a damage on the shelter equipment. Judicial enforcement of unpaid balances or damages is usually unsuccessful and the providers have often moral problems with such a procedure. Sponsorship and support through foundations are usually lower than those for social care services. The operation of non-profit making organizations was also affected by the new Civil Code, which has cancelled some laws and the organizations were forced to change their legal forms, which brought them administrative burden. The new Civil Code has also changed the sphere of rental housing, which might increase the number of homeless people.

The aim of this thesis is to evaluate the system of municipality incomes in the Czech Republic with respect to specifics of small municipalities. In last few years these municipalities have become a frequently discussed topic because of their lower incomes. The legislation has been devoting to this problem since 2008 and the differences between large and small municipalities in the Czech Republic were removed. There is income analysis of all municipalities in the Czech Republic from 2000 up to 2012 in this thesis. The municipalities were divided into two groups. The first group contains small villages, defined as municipalities up to 499 inhabitants. In the second group there are other municipalities of the Czech Republic except small villages, statutory cities and the Capital City of Prague. The real data were recalculated per head for this analysis and minimum, maximum, median and arithmetic mean were found. Variability of incomes is evaluated from these results. Regression and correlation analysis is made in some groups of revenues because of finding dependence among variables. Disparity in incomes of small towns and other communities is assessed by comparing the arithmetic means and medians between groups of municipalities using a Two-Sample t-test and Mann-Whitney test. Revenue growth is evaluated determination of the trends of the time series using linear regression. Some specifics in financing small villages were found from these analyzes. There was also confirmation of the hypothesis that small municipalities have lower incomes per an inhabitant.

The thesis deals with the assessment of landscape character of the selected and mapped locations. It also covers the topic of establishing orchards and their integration into the local landscape. The theoretical part describes the history of orchards in the Czech Republic, defines the notion of landscape and landscape protection in the Czech legislation. Furthermore it explains general information of the drawing of European grants and mentions practical solution of orchards in land consolidations. The practical part consists of elaborated details of the project of planting and management technologies in a particular orchard. There is a description of the basic rules for getting a grant contribution in the field of landscaping. This part deals with landscape assessment including a proposal for a potential increase and protection of the landscape in the area.

This diploma thesis deals with the assessment of the subsidy possibilities of the selected company. The subsidy opportunities of the company will be evaluated with respect to the expected development of the company and the current subsidy conditions in the 2014-2020 programming period. Part of the topic is also an overview of operational programs and European subsidies. The characteristics of the selected enterprise were assessed, its specifics and its specific needs assessed. Subsequently an analysis of the investment policy and the current conditions of the operating subsidies was carried out. Based on this analysis, a specific project was funded through EU funds. Finally, an application for a grant was prepared for a specific operational program.

Investment in the telecommunications public service is one of the priorities of the Peruvian Administration, especially in those areas of the country in which the placement of capitalis not attractive for entrepreneurs. Now, does the Administration pretend to tax it with the Income Tax? In this article, the authors analyze the Income Tax Law and the assumptions that it establishes, for the purposes of determining if such investment is taxed with this tribute or not. / La inversión en el servicio público de telecomunicacioneses una de las prioridades del Estado peruano, especialmente en el sectorrural y en zonas de preferente interés social. Ahora bien, ¿pretende el Estado gravarla con el Impuesto a la Renta? En el presente artículo, los autores analizan los supuestos que establece la Ley del Impuestoa la Renta, a efectos de determinar si el financiamiento no reembolsable otorgado por el Estado resulta gravado con este impuesto o no.

Magister Legum - LLM / The research paper seeks to investigate the possible ways in which African countries can maximise their benefit from the existing special and differential treatment clauses for trade in agriculture, and, then, make recommendations as to what should be the potential bargaining position of African countries with regard to future trade negotiations on agricultural trade. / South Africa

Subject of my diploma thesis is evaluation of implementation of aid programme Real Estates. The aid programme implements priority axis Development of Business Infrastructure of Operational Programme Industry and Enterprise in the period 2004--2006. Aim of this paper is to evaluate the use of subsidies and the achievement of goals of the programme Real Estates. The theoretical part deals with regional policy instruments and its basis in theories of regional development and economic theories. Afterwards the programme Real Estates is explicated as well as it's rules and requirements. The programme is put in context with theoretical principles of regional policy instruments, which are applied in the programme. Within the analysis of the programme, there are subsidised projects clearly specified as to what projects and which applicants were subsidised and how much the aid was. The core analysis surveys economic, social and environmental impacts of the projects generally and in part regionally.

Small and medium sized enterprises constitute an overwhelming majority of all companies in the economy. They are the resource of the growth of GDP, innovation and significantly contribute to the employment. Representatives of the European Union are aware of the important role which these companies play and they try to create the most convenient and optimal business environment. The small and medium sized enterprises are supported through institutions such as Czechinvest and the ČMZRB which receive funds from structural funds of the European Union and the state budget. In my thesis I made evaluation of the projects of the SME Finance Facility program under which subsidy and credit lines were granted to the ČMZRB and various leasing companies. Finance was provided from various european development banks and were intended to grant the loans and leasings with better conditions than loans and leasings from unsubsidized banks. Based on the results from the survey I came to a conclusion that the program was relevant only to a certain extent because companies had significant alternative opportunities of financing their investment projects.

The main objective of my diploma thesis is to reach the significance of small and medium-sized enterprises and make a statistical analysis of the specific program supporting small and medium-sized enterprises provided by the Czech Moravian Guarantee Bank with the emphasis on the labour market. The analysis indicated that small and medium-sized enterprises are significant players not only in the Czech economy, but also in other states in the world. Small and medium-sized enterprises make 99,23% of the whole business sector in the Czech Republic. They dominate in sectors such as trade, services, fishing, manufacturing and other labour-intensive industries. No less important role small and medium-sized enterprises play in providing jobs, for 59,9% of work force employed in the Czech Republic. Most of empirical studies claim that small and medium-sized enterprises are significant in job creation as well as in job destruction. The certain of jobs in small and medium-sized enterprises are really poor in comparison with the large companies. There are lots of supportive programmes for small and medium-sized enterprises which are concentrated on regional level as well as blanket character. Evaluation of the program supporting small and medium-sized enterprises provided by the Czech Moravian Guarantee Bank confirmed their significance role in job creation and also indicated their small part in job destruction.