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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
71

The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern

Staude, Daylan January 2015 (has links)
The sale of an entity as a going concern has a number of tax consequences for both the purchaser and the seller. The tax deductibility of a contingent liability upon its transfer from the seller to the purchaser, where the selling price has been reduced by the value of the contingent liabilities transferred, remains uncertain following the decision in Ackermans Ltd v Commissioner for the South African Revenue Service. An expense is either deductible under a specific section of the Income Tax Act, 58 of 1962, or under the general expense provisions in terms of sections 11(a) and 23(g). The Act does not contain a specific section relating to contingent liabilities and therefore a contingent liability will need to be considered for deduction under these sections. The Act further disallows an expense as a deduction under section 23(e), where a reserve is created (for example a leave pay provision). This study analyses the tax deductibility of a contingent liability, where the contingent liability has been transferred from the seller to the purchaser in a sale of an entity as a going concern and the purchase price has been reduced to compensate for the transfer of the contingent liability. The deductibility of the contingent liability was first assessed in terms of the provisions of the Act (sections 11(a), 23(g) and 23(e)) and associated case law. The decision in the Ackermans case and its preceding Income Tax Case 1839 was then analysed in order to establish the principles arising from the decisions. Finally the proposals in the Draft Taxation Laws Amendment Bill, 2011, and the subsequent Discussion Document issued by the South African Revenue Service were discussed. The analysis revealed the continuing confusion surrounding the status quo, thus demonstrating the importance of legislative intervention to provide guidelines for taxpayers.
72

Návrh marketingové strategie firmy / Suggestion of Marketing strategy of Company

Hubrová, Kateřina January 2007 (has links)
Topic master´s thesis is "Suggestion of Marketing strategy of company". The work deals about communication in marketing, where situation of this company is analyse and gives recommendation how to lead it too.
73

Marketingová komunikace podniku / Company Marketing Communication

Cabejšek, Tomáš January 2017 (has links)
This diploma thesis is focused on design changes that lead to optimization of company marketing communication in the field of electronic production. The first part of the thesis contains theoretical concepts, defining the basic concepts of marketing, marketing communication, analysis of external and internal environment. The author analyzes the current situation of the company and its marketing communication, in the second part. The third part presents proposals for measures and changes in marketing communication, which should lead to its improvement.
74

Alternativa finansieringsmöjligheter av företagsfastigheter / Alternative Financing Options of Corporate Real Estate

Olsson, Frida January 2015 (has links)
No description available.
75

Omni - Integrera mera!

Fager, Amanda, Lönngren, Josefin, Svensson, Sofie January 2017 (has links)
Syfte: Syftet med studien är att undersöka vilken betydelse omnikanalstrategi har för företag inom detaljhandeln. Forskningsfrågor: - Hur arbetar företag med omnihandel för att möta kundernas förväntningar? - Vilka utmaningar och effekter finns det med omnikanalstrategi? Metod: Denna uppsats baseras på en kvalitativ forskningsmetod då vi ansåg att det krävdes för att få ut essensen av omnikanal och gå in på djupet i begreppet. Ansatsen bygger på ett växelspel mellan deduktion och induktion samt med drag av det abduktiva tillvägagångssättet. Det empiriska materialet består av sex stycken semistrukturerade intervjuer. Slutsatser: Vi har i vår uppsats kommit fram till att omnikanal är något som alla detaljhandlare bör bedriva då de annars kommer konkurreras ut. Vidare anser vi att omnikanalstrategi har många fördelar både för företaget såväl som för kunden.
76

Comparative and critical analysis of the doctrine of exemption/frustration/force majeure under the United Nations Convention on the Contract for International Sale of Goods, English law and UNIDROIT principles

Nwafor, Ndubuisi Augustine January 2015 (has links)
This thesis attempts to critically and comparatively analyse the doctrine of exemption/frustration /force majeure under the United Nations Convention on the Contract for International Sale of Goods (CISG) the UNIDRIOT Principles of International Commercial Contracts (UNIDROIT) and the English Law. The doctrine of exemption/frustration/force majeure is very important in the area of contract and commercial law, it is a doctrine deeply rooted in fairness and allows a party to be excused from performing an obligation in a contract if at the conclusion of the contract an inhibition beyond the foreseeable control of the party happens to render the performance of the contract impossible. However, it is not easy to effectively streamline this doctrine and properly determine its applications. It has been observed in this thesis that, the doctrines of exemption/frustration /force majeure are not exactly the same; this thesis explores in details severally and jointly the various differences and similarities in the interpretations and applications of these impossibility doctrines. For instance, the open and flexible use of words in the definition of this doctrine under the CISG and the UNIDROIT Principles left much to be desired. Thus, it is one of the succinct arguments of this thesis that couching international law in loose words will work against the uniformity of application of this law, due to the different interpretations national law courts will be subjecting it to. This among other issues retarded the growth and development of the doctrine of exemption and force majeure. Furthermore, English law stance on the doctrine of frustration which can be gleaned from both the Sale of Goods Act of 1979 and the Common law are far from being adequate and need to be updated. This thesis therefore incisively laid bare the applications, interpretations and way forward for the doctrine of exemption/frustration/force majeure under the legal instruments of focus of this work. The thesis also comparatively compares the relationship between the doctrine of frustration/force majeure/exemption and other related doctrines like mistake, termination, avoidance, risk, and hardship. The thesis is concluded with a Draft Model Frustration Clause (DMFC) which is an attempt to rise above the status quo doctrine of frustration in the extant laws and develop a frustration clause that will be able to provide answers to the many flaws that trail these laws.
77

Úprava prodeje nemovitostí - komparace dle současného občanského zákoníku a dle návrhu nového občanského zákoníku / Legal regulation of sale of property-comparison of current civil code and the proposed new wording of Civil Code

Velas, Michal January 2014 (has links)
This thesis analyzes the problem of real property selling in the legal sense under Act No. 89/2012 Coll. compared to Act No. 40/1964 Coll. and also contains their comparison. Firstly, the definition of real property and its transfer under Act 40/1964 Coll. is being examined. This paper deals particularly with new principle of superficies solo cedit and influence it has on real property selling, as well as with real property definition. Further issues covered are material publicity, note of disputability and requirement of written form upon transfer of real estate. At the end this thesis compares selected legal concepts and pros and cons brought by new legislation. title: Legal regulation of sale of property - comparison of current civil code and the proposed new wording of Civil Code keywords: real property, sale, legal concept of superficies solo cedit, material publicity, land registry
78

The passing of risk in the United Nations Convention on Contracts for the International Sale of Goods (CISG)

20 November 2013 (has links)
LL.M. (International Commercial Law) / The passing of risk in the United Nations Convention on Contracts for the International Sale of Goods (CISG) is being regulated by Chapter IV, Articles 66-70. These provisions will regulate the passing of risk between the contracting parties unless they have chosen to deviate from it by way of Article 6 of the CISG. Article 6 provides that: “The parties may exclude the application of this Convention or, subject to article 12, derogate from or vary the effect of any of its provisions.” The most important purpose of Articles 66-70 is to determine who will bear the risk when the goods are lost or damaged due to an accidental event. “Risk” is not specifically defined in the CISG. The accidental loss in this case means that neither the seller, nor the buyer can be held responsible for the loss that occurred. Accidental loss in this context may also include acts of third parties.
79

Práva z vadného plnění ve spotřebitelských smlovách / Rights from defective performance in consumer contracts

Nováková, Kristýna January 2019 (has links)
1 Rights from defective performance in consumer contracts Abstract This diploma thesis deals with rights from defective performance in consumer contracts, with both the general regulation of the rights of defective performance in the contract between the entrepreneur and the consumer, as well as the specific rights of defective performance in this contract in the case of the purchase contract and contract for work. The thesis contains definitions of the basic subjects of consumer law, as well as legal terms, which are often associated with the application of legal rules of consumer law. Such terms are defective performance, as well as individual types of defects, or even the disputed warranty under the law or voluntary contractual guarantees provided by the seller. This thesis deals in detail with the rights of defective performance, which belongs to the buyer in case of conclusion of the purchase contract. A special focus is given to the special subsection of civil code on the sale of goods in the shop. The part of this thesis is also the definition of the term of complaint, the exercise of the right from defective performance in terms of its content, manner or form, or the work also represents the persons entitled or compulsory to complain. The thesis also solves problems with proper application of the...
80

Factores de promoción de agua embotellada que influyen en la decisión de compra en supermercados de Lima Metropolitana en la actualidad. / Bottled water promotion factors that influence the purchase decision in supermarkets in Metropolitan Lima at present

Moscoso Salomón, Lourdes Ingrid, Matos Sifuentes, Roimy Marluz 11 July 2018 (has links)
En el Perú, el crecimiento de agua embotellada refleja lo que ocurre a nivel mundial, existe una mayor preocupación por el cuidado de la salud por parte de las personas y gobiernos de cada país. Por estos motivos se ha realizado una investigación cualitativa a través de focus group y entrevistas a expertos y cuantitativa, en donde se ha recogido información de 387 personas, de una zona específica, a las que se ha consultado sobre sus preferencias y percepción sobre los factores que utilizan las empresas de agua embotellada. En el primer capítulo se abordarán definiciones y teorías que nos permitan explicar las hipótesis planteadas, tales como marketing en el punto de venta, publicidad y comportamiento al consumidor. Luego se analizarán el resultado de la recolección de datos. Con ello, responderemos a los objetivos planteados y daremos una conclusión respecto a toda la investigación. / In Peru, growth in bottled water reflects what is happening globally, there is greater concern about health care by the people and governments of each country. For these reasons it has made a qualitative research using tools such as focus groups and interviews with experts and quantitative, where it has collected information from 387 people in a specific area, which have been consulted about their preferences and perception of factors used by bottled water companies to compete. In the first chapter definitions and theories that allow us to explain the raised, such as marketing at the point of sale, advertising and consumer behavior will be addressed hypotheses. In the following chapters, data obtained in collecting data analyzed. This will respond to the objectives and give you a conclusion about the entire investigation. / Tesis

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