In many cases rural crafters have had only limited exposure to the market economy and have little understanding of how it works. If the crafters are unable to market their products, then their efforts in making craft items are being wasted. It was for this reason that this study was undertaken. The study focused on indigenous handcraft (beadwork, basketry and leatherwork) owing to the fact that these kinds of crafts are widely produced in the area of Izinqoleni. The purpose of this study was to investigate the marketing opportunities of indigenous handcrafts, and highlight problems faced by crafters in Izinqoleni. To accomplish this, the study had to describe the productive functioning of individuals and group producers of indigenous handcraft, find out about the kinds of craft items produced, and understand what was required to produce crafts in sufficient quantities and appropriate quality for markets. It also had to identify such suitable markets and describe the market places in relation to access, requirements, and potential for economic returns of crafters, to identify the gaps in the relationships between present production by crafters and marketing requirements, identify the constraints on crafters and markets, and recommend remedial actions that need to be taken. For this study, in-depth interviews, focus group discussions, and personal observations were employed to obtain information. The target population of this study comprised of the individuals and group crafters, craft traders (formal and informal traders such as art and craft galleries, craft shops, farm stalls, Tourism Information Centre, beach/road side craft sellers) as well as the buyers of indigenous handcrafts (schools and Shembe religious groups). Ten individual crafters, two craft groups, seven informal craft traders, four formal craft traders, two schools and two Shembe groups participated in this study. The findings of this study indicated that, despite the constraints facing the crafters in Izinqoleni; both the individual and group crafters had great potential for producing marketable products, although groups had better opportunities in term of exposure to markets and other requirements than individuals. There was not a big difference between the craft items that were produced by the crafters of Izinqoleni and those that were available at the local craft outlets. The traders, however, did not obtain their goods from local crafters; they depended on the distant crafters for supply of indigenous handcrafts. Therefore, they were very positive in creating strong relationships with the local crafters, provided they conformed to the requirements of these markets. It was therefore recommended that the crafters form cooperatives so that they could become recognized and then be supported in every possible way. The Government policies should consider indigenous handcraft as a major contributor to the economy, and promote indigenous handcraft production and marketing by providing sufficient support and services. / Thesis (M.Sc)-University of KwaZulu-Natal, Pietermaritzburg, 2006.

Though Botswana is regarded as one of the richer countries in Africa, it is faced with challenges experienced by other developing countries in Sub-Saharan Africa such as poverty, unemployment and HIV/AIDS. Recession in the mining and agriculture sectors, which have been the pillars of the country's wealth, has caused the economy to decline. The National Development Plan 9 (NDP 9 2003/4-2008/9) is a five year national development plan for Botswana that states that 36.7% of the populace have incomes below the poverty datum line. Entrenched in the nation's Vision 2016 statement are two development goals aimed at poverty reduction; to create sustainable jobs and to develop human resources. The Botswana government has thus earmarked the promotion of small, medium and micro-enterprises as one of the measures to reduce poverty. This shift to self-employment would help create much needed jobs, contribute to the economy and improve the quality of life of the Batswana. The government's efforts alone will not suffice in this predicament. It needs the assistance of all stakeholders including the private sector and the general public. The purpose of the study was to investigate whether the Junior Achievement Botswana Programme is an effective programme for equipping the youth in Botswana with business skills with the hope that they would in turn establish businesses in their communities. The study focused on exploring the perceptions of the trainees/learners in the programme to establish if they felt that the training gave them the necessary knowledge and skills to boost their confidence and motivation to plan, start up and sustain business ventures. The perceptions of teachers and trainers involved in the delivery of the programme were also sought to establish the programme's strengths and challenges and to suggest how the programme could be improved. The study also employed an entrepreneurial test to determine whether the programme attracted teachers and students who have the desired characteristics for business. At the heart of this study was an attempt to articulate the role of education and training in preparing the youth for self-employment. Data was collected using both quantitative and qualitative data collection strategies. The data was analysed descriptively as well deriving themes and meanings. The study found out that the JAB is a good and informative programme that inspires the youth and instils confidence in them to believe that they have gained knowledge and skills required to be engaged in viable business ventures. They felt particularly confident about market research, production and marketing components of running businesses. However, the study also found out that the programme has deficiencies such as insufficient preparation of its trainees to access and manage finances, inability to develop networks for support especially once the students have left schools and are no longer under the comforting guidance of the programme facilitators. In addition, the study realised that the programme seems to overlook the role of monitoring, follow up, evaluation, networking and mentoring in training for entrepreneurship. Issues pertaining to partnerships and public relations also surfaced in the study. On the whole, the respondents in the study found the programme enjoyable and worthwhile and wished it could be extended to many others. The study also found that the desired characteristics for business as identified by the entrepreneurship test administered were possessed by fewer than 20 percent of the students and teachers. This may also have contributed to the low numbers of people who went on to start their own businesses. / Thesis (M.Sc.)-University of KwaZulu-Natal, Pietermaritzburg, 2006.

The draft for a Common Consolidated Corporate Tax Base Directive in the European Union includes the suggestion for an apportionment formula which allocates taxable group profits to group member corporations. These allocated profits shall then be taxed in the respective Member States. The draft directive delegates the right to define one factor of the apportionment formula, the term "Employee" to the Member States, who are therefore free to choose a narrow or a broad definition, the latter including also atypical employment schemes. Using a game-theoretic approach the paper shows that the individually rational strategy of any Member State to define "Employee" broadly so as to maximize the volume of the apportionment factor and thus maximize the allocated share of taxable income is only the best solution when tax rate differences and differences in the volume of atypical employment schemes are disregarded. If such differentials and the corporate groups' reactions to different Member States' definitions are included in modelling the game's pay-offs a narrow definition of "Employee" yields the highest individual pay-offs to the Member States involved. This change of dominant strategies is triggered by the corporate group's shifting of the employment factor from high-tax to low-tax Member States. Our paper differs from previous research on the economic effects of the CCCTB apportionment formula as it is the first paper identifying and analysing the employment factor and its distorting effects. The paper discusses possible tax minimizing strategies for corporate groups by shifting workforce and develops a model to quantify these potential relocations. Furthermore the paper presents advice to policy makers in their "Employee" definition decision and shows how Member States could use this definition to both minimize outward factor shifting and maximize inward factor shifting.(authors' abstract) / Series: WU International Taxation Research Paper Series

The dissertation deals with the current situation of the labour market, as well as presents legal wording in the field of labour law, employment law, labour code, their ammendments, and other important legal regulations. The aim of this work is an analysis of the existing situation of the labour market and the cooperation with employment offices and companies in the Czech Republic. In addition, it looks to define an understanding of the real situations and problems these institutions struggle with, using statistical and mathematical models learned during my studies.

A cette époque de crises économiques internationales, de mondialisation et d’ouverture des marchés, la micro-entreprise apparaît plus que jamais comme une arme d'anti-crise et de création d'emplois. Dans ce contexte, les outils juridiques s'avèrent être le meilleur moyen pour accomplir ces objectifs. Ces outils sont principalement composés du droit des sociétés et des entreprises, du droit de la sécurité sociale et du droit fiscal. Cependant, ils ne sont pas les mêmes en France qu'au Liban. En effet, les législations de ces deux pays ont pendant longtemps porté des conceptions juridiques similaires. Or, depuis une vingtaine d'années le droit français a commencé à prendre un rythme d’évolution accéléré suite à l’influence exercé par le droit continental européen dans le cadre de l’harmonisation européenne. Ainsi, il s’agit d’intégrer les évolutions du droit français dans le droit libanais. Toutefois, le droit français connaît lui même plusieurs imperfections. C’est pourquoi un regard porté sur les législations appartenant à un autre système juridique que celui du « Droit civil », notamment sur celles appartenant à la famille de la « Common Law », pourrait apporter des solutions originales aux limites des droits français et libanais. Par conséquent, cette contribution vise à trouver des remèdes aux lacunes juridiques existantes en matière de micro-entreprise en France et au Liban et à élaborer de nouveaux moyens de la promouvoir. / At this time of international economic crises, globalization and open markets, the micro-enterprise appears more than ever as a weapon of anti-crisis and job creation. In this context, the legal tools are proving to be the best way to achieve these goals. These tools are mainly composed of company and corporate laws, social security law and tax law. However, they vary from France to Lebanon. Even though, for a long time, the legislations of both countries have carried similar legal concepts. Yet, for more than twenty years now French law has begun taking an accelerated pace of evolution, due to the influence of the European continental law in the context of European harmonization. Thus, the objective is to incorporate the French law evolutions in the Lebanese law. However, the French law suffers of several imperfections, this is why a glance at the legislations of other legal systems than the “Civil law”, in particular those of “Common law”, could provide original solutions to the limits of French and Lebanese law. Therefore, this paper aims to find cures for existing legal loopholes concerning the micro-enterprise in France and Lebanon and to develop new ways to promote it.

Submitted in fulfillment of the requirements for the degree of Masters in Management Sciences: Business Administration, Durban, South Africa, 2017. / Given the current, global, economic situation, the status of youth entrepreneurship in South Africa is no different to that of the youth in other countries. It is debatable whether similar support and mechanisms used by other countries can be used without contextualising them for the South African environment. Cultural differences, level of education, different market standards, and a different socio-political environment are some of the factors that should be taken into consideration, when aiming to create an enabling environment that will open entrepreneurial opportunities for South African youth. A major threat for youth, especially in South Africa, is that if their needs and desires are not addressed, the youth will lose faith in starting their own entrepreneurial activities and in that way, become more dependent on the government to create employment opportunities for them. This situation certainly could add to the currently high unemployment rate and in the long-term, high youth unemployment could destabilise the country. This study is aimed at investigating entrepreneurship activities in a semi-rural area, with the aim of identifying the inherent weaknesses that prevent young people from pursuing entrepreneurial activities, as well as those enabling factors that can mitigate against these identified weaknesses. The study is conducted in the UGu District Municipality, specifically, the Umdoni Local Municipal area has been selected. A mixed methods research approach was used and 120 respondents from the selected municipal area participated in this study, including the municipal official. The study highlighted that access to financial support is one of the primary obstacles for the setting-up of a new business, since the majority of young people in the area tend to come from disadvantaged backgrounds. In addition, the research pointed to other challenges, including the business registration process, lack of adequate entrepreneurial training and mentoring programmes, the impact of crime in starting a fledging business and general support from government departments and agencies. Should these challenges not be addressed through an enabling environment, young people will, in the process, be discouraged from engaging in entrepreneurial activities. Given that the study was conducted in a semi-rural area, there are certainly greater challenges to the development of youth entrepreneurship. Therefore, the recommendations include municipalities creating a special relationship with government agencies to obtain greater assistance; that Government and its agencies consider setting up a designated fund to assist young people who want to open business in semi-rural and rural areas; that the administrative requirements for such a group of young entrepreneurs, in respect of funding, training, support, mentoring and business registration, be much more accessible and easier to obtain. / M

Since the inception of the new dispensation, entrepreneurship has been identified as one of the key enablers of economic participation. For this reason the government has established strategic institutions and mandated them to promote entrepreneurship in the country with the aim of increasing economic participation and entrepreneurial activities. One of the key and the fastest growing industries that have been identified as needing attention with regards to increasing participation of the women entrepreneurs is the tourism industry. There is now a noticeable growth of women entrepreneurs in this industry. They are found running bed and breakfasts (B&Bs) and conducting tours in urban areas as well as townships and rural areas. This is further evident if one looks at the value chain in the tourism sector. However, women entrepreneurs that are found in this sector are facing specific challenges that hinder their progress towards achieving sustainable businesses, especially those running or intending to run B&B businesses. Some of these challenges are sector related and some are just inherent to pursuing an entrepreneurial journey. The participation of women in the mainstream of entrepreneurship presents unique challenges as well. Women were never allowed to participate fully in the entrepreneurial activities. The latter still contributes to the challenges faced by women in their journey towards developing and operating sustainable businesses irrespective of the industry in which they operate in. Based on the above discussion, the main problem statement of this study is: To develop a strategic entrepreneurial model to enable female entrepreneurs to operate sustainable B&B businesses in the tourism industry.

The aim of this thesis is to compare taxation of employee and self-employed in 2016. The thesis is divided into two parts, theoretical and practical research. In the theoretical part, there are defined terms and theoretical aspects of taxation. The practical part consists of comparison of taxation of employee and self-employed at different income levels. Taxation involves personal income tax, health insurance and social security.

This thesis focuses on current very important and widespread IT sector on the Czech labor market and discusses the frequent solutions to the problems of IT workers employment: outsourcing. The theoretical part of this work solves development and overall approach to outsourcing. The practical part includes the legal framework of outsourcing in the Czech Republic. Given is the definition of the ICT sector, including individual sub-branches of the IT sector with their individual specifications and performance of EI-PRAGUE, s.r.o. whose database of IT specialists, together with data of Czech Statistical Office it is also used for actual calculations. These calculations help to dismantle the advantages and disadvantages of outsourcing, both from the perspective of a worker employed on main job or self-employed, but also from the perspective of the IT specialists provider, state and health insurers. Carried comparisons have conflicting results. From the perspective of the worker is in almost all respects advantageous to work as self-employed, while in terms of state income and health insurers is more suitable if the workers are in an employment relationship at main job.

The diploma thesis deals with differences in employment and Švarcsystem. The work describes the basic concepts and principles of employment and Švarcsystem. It is based on current legislation on accounting, tax and legal. In the practical part it compares the tax burden on employment in difference of Švarcsystem and their different impacts on public budgets, as well as this problem is showed on actual court cases.