Fragmented and adversarial are words used routinely to describe firstly the structure of the construction industry, and secondly the inherent culture that continues to exist within it. Both are characteristics that ultimately serve to not only routinely constrain the efficiency, performance and resultant productivity of the New Zealand building sector, but moreover they persist to play a part in increasing related costs whilst diminishing the quality of the built environment surrounding us. The ubiquity of the outsource model goes some way towards mitigating much of the risk and financial encumbrances that large construction companies have historically faced. But consequentially it is directly responsible for an industry now propagated mostly by small, specialist trade subcontracting organisations that for the most part are reliant upon securing work through construction companies. Contiguous to a degree is the propensity of an industry focussed upon procuring construction by means of competitive tendering, an approach whereby successful bids are traditionally weighted towards those incorporating the lowest initial cost. To garner an understanding of the role that contextual significance plays in construction procurement this study was facilitated by utilising a constructivist grounded theoretical approach. Data was generated by the way of fifty interviews with construction industry stakeholders, inclusive of Sub-Contractors, Main Contractors, Consultants, Architects and Clients. Subsequent analysis reveals that in response to power asymmetry and other environmental conditions, organisations have developed numerous proactive, reactive and opportunistic strategies and behaviours that become evident as the procurement process progresses. This study highlights and explains the relationships and factors from which an industry actor’s rationale is drawn. Furthermore, however, it argues that the proponents of construction industry procurement will when necessary, relax their ordinarily pre-conditioned moral constraints and consciously venture into business practices considered by their peers to be somewhat immoral.

In the last decade, BIM has provided the construction industry with countless tools that canbe used during all construction phases (Kam et al., 2016). Implementation of BIM in Icelandat the beginning was driven by the heroic’s individuals. In recent years leadership within theAEC has recognized the opportunities BIM can provide.The aim of this thesis is to map BIM maturity of contractors and sub-contractors in Iceland.The results found that there is a lack of awareness about BIM among small to medium sizedcontractors as well as among sub-contractors. Among the larger contractors and designersmaturity is higher then found in the last study performed for GDDA 2013 (Valdimarssonand Kjartansdóttir, 2013). Recent requirement from large public project owners that requiresBIM has speed up implementation. / Under de senaste årtiondena har BIM erbjudit byggbranschen otaliga verktyg att använda i samtliga faser avbyggprocessen. Implementeringen av BIM på Island har nyligen börjat och drivs främst av entusiaster.Under senare år har utvecklingsarbete visat att BIM kan ge stor nytta.Syftet med den här rapporten är att kartlägga BIM-mognaden hos entreprenörer och underentreprenörer påIsland. Resultaten visar att det saknas medvetenhet och kunskap om BIM bland medelstora och småentreprenörer samt hos underentreprenörer. Bland de större entreprenörerna och hos konsulterna ärkunskapen större än vad som kom fram år 2013 i undersökningen GDDA. Offentliga beställarorganisationerhar nyligen ställt större krav på aktörerna att snabba på implementeringen av BIM

Infrastructure is one of the top priorities of the South African Government. Substantial amounts will be invested by the Government in infrastructure between 2014 and 2016 as good infrastructure plays a pivotal role in the growth of the South African economy. Government does not have sufficient resources to meet its infrastructure goals and is therefore dependent on the private construction sector to provide assistance. Discrepancies were noted between the judgment laid down in CSARS v South African Custodial Services (Pty) Ltd (SACS) and the interpretations from the relevant sections contained within the Income Tax Act governing the normal tax treatment of construction contractors. The aim of this study was to determine whether reliance could be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in order to determine the nature and deductibility of expenditure incurred by construction contractors in future. It is crucial that tax legislation should be correctly interpreted and applied in determining the taxable income of taxpayers as it is evident that tax consequences influence the behaviour of South African taxpayers. A literature study of prior case law, sections of the Income Tax Act governing the normal tax treatment of construction contractors as well as other relevant literature was performed in order to determine the correct application of sections governing the normal tax position of construction contractors. The negative tax consequences suffered by SACS as a main contractor due to judgement laid down in CSARS v South African Custodial Services (Pty) Ltd could influence the willingness of the private construction sector to provide assistance to Government in future. Based on the literature study performed it was found that the court's application of Section 22(2A) of the Income Tax Act was correct. It was further found that the Court erroneously applied Section 11 (a), and as a result incorrectly determined the normal tax position of SACS. In response to this it is recommended that no reliance should be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in respect of determining the nature and deductibility of fees paid to subcontractors by construction contractors, as this could result in negative tax planning consequences. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Infrastructure is one of the top priorities of the South African Government. Substantial amounts will be invested by the Government in infrastructure between 2014 and 2016 as good infrastructure plays a pivotal role in the growth of the South African economy. Government does not have sufficient resources to meet its infrastructure goals and is therefore dependent on the private construction sector to provide assistance. Discrepancies were noted between the judgment laid down in CSARS v South African Custodial Services (Pty) Ltd (SACS) and the interpretations from the relevant sections contained within the Income Tax Act governing the normal tax treatment of construction contractors. The aim of this study was to determine whether reliance could be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in order to determine the nature and deductibility of expenditure incurred by construction contractors in future. It is crucial that tax legislation should be correctly interpreted and applied in determining the taxable income of taxpayers as it is evident that tax consequences influence the behaviour of South African taxpayers. A literature study of prior case law, sections of the Income Tax Act governing the normal tax treatment of construction contractors as well as other relevant literature was performed in order to determine the correct application of sections governing the normal tax position of construction contractors. The negative tax consequences suffered by SACS as a main contractor due to judgement laid down in CSARS v South African Custodial Services (Pty) Ltd could influence the willingness of the private construction sector to provide assistance to Government in future. Based on the literature study performed it was found that the court's application of Section 22(2A) of the Income Tax Act was correct. It was further found that the Court erroneously applied Section 11 (a), and as a result incorrectly determined the normal tax position of SACS. In response to this it is recommended that no reliance should be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in respect of determining the nature and deductibility of fees paid to subcontractors by construction contractors, as this could result in negative tax planning consequences. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Problem:                      What role do sub-contractors have in a partnering project? Purpose:                       The purpose of the case study is to describe, explain and understand the sub-contractor’s role in a partnering project. The study will complement existing partnering research that is one-dimensional. Method:                       The study had an abductive approach and was based on a literature study, which collected secondary data and created the theoretical framework, and a qualitative case study, where semi-structured interviews collected primary data and created the empirical chapter. The empirical study is based on interviews with six respondents, all participants in the same project, three sub-contractors, one main contractor and one project manager. To ensure that the empirical study answered the issue and is relevant in relation to the theoretical framework, an operationalization scheme was used in the development of the interview guide. The interviews were transcribed, commented, categorized and coded. The empirical study was built around the themes presented in the theoretical framework. The analysis was done by systematically testing the empirical material against the theories. The study has limited generalization possibilities since it only highlights one project but the study is not meant for generalization. Conclusion:                  The case study complements existing knowledge through the factors participation and trust where the sub-contractors role is explained, described and understood in the Swedish construction industry. Organisations and individuals who want to understand the role of the sub-contractor in a partnering project can use the case study. It can also be used in a more general meaning to raise knowledge about partnering. The study shows that formal means are not as crucial as earlier research states; instead the informal means are the important ones. / Frågeställning:            Vilken roll har underentreprenörerna i ett partneringprojekt? Metod:                          Studien genomfördes med en abduktiv ansats och baseras på en litteraturstudie, som samlade in sekundärdata och skapade den teoretiska referensramen, och en kvalitativ fallstudie, där semistrukturerade intervjuer genomfördes som samlade in primärdata och ligger till grund för empiri-kapitlet. Den empiriska studien baseras på ett urval av sex respondenter, alla aktörer i samma projekt, tre underentreprenörer, en huvudentreprenör och en projektledare. För att säkerställa att den empiriska studien besvarade frågeställningen och var relevant i förhållande till litteraturstudien gjordes ett operationaliseringsschema som användes vid utvecklandet av intervjuguiden. Intervjuerna transkriberades, kommenterades, kategoriserades och kodades. Empirin byggdes upp kring de teman som presenterades i den teoretiska referensramen. Analysarbetet skedde genom att systematiskt testa empiri mot teori. Studien har begränsade generaliseringsmöjligheter eftersom den endast utgår ifrån ett projekt. Den är dock inte menad att användas för att generalisera. Slutsats:                        Studien kompletterar befintlig kunskap genom faktorerna delaktighet och förtroende som beskriver, förklarar och förstår underentreprenörers roll i den svenska byggindustrin. Studien kan användas av organisationer och individer som vill förstå underentreprenörens roll i ett partneringprojekt. Den kan också användas för att få en mer generell förståelse för partnering. Studien visar att formella medel inte är lika avgörande som tidigare forskning menar utan det är de informella medlen som har betydelse.

I denna rapport undersöks vilka problem det finns i samarbetet mellan JM Entreprenad AB och dess underentreprenörer. Med hjälp av semistrukturerade intervjuer med arbetsledare och platschefer, från både underentreprenörer och JM Entrepren ad AB, har vi fått synpunkter på vilka dessa problem är, vad konsekvenserna blir och eventuella lösningar på problemen.  Åtta stycken punkter som vi kallar ”teman” i rapporten, har framförts från intervjukandidaterna. Det är punkter som påverkar samarbetet mellan parterna ute i produktionen. De lyder som följer:  -     Säkerhet (arbetsmiljösäkerhet -     Lagbas kontra arbetsledare   -     Arbetsberedningar   -     Samarbetet mellan olika underentreprenörer   -     Möten (byggmöte och basmöte)   -     Arbetslivserfarenhet   -     Ändrings- och tilläggsarbeten   -     Tidsplanering   Den insamlande informationen är analyserad och presenterad enligt ovanstående teman med en tematisk analys. På så sätt blir resultatet överskådligt och lättare att presentera för läsaren.  Vår slutsats är att samarbetet mellan JM Entreprenad A B och underentreprenörerna kan påverkas i positiv riktning om de åtta punkterna beaktas. Vi styrker denna slutsats med att samtliga teman är hämtade direkt från idag aktiva arbetsledare och platschefer. / In this report we investigate the problems in the cooperation between JM Entreprenad AB and its subcontractors.  With the aid of semi constructed interviews with supervisors and foremen, from both the subcontractors and JM Entreprenad AB, we have received point of views on what these problems are, what the consequences are and eventual solutions to solve the problems.  Eight points that we refer to as “themes” in the report, has been brought forth by interviewed supervisors and foremen. These are points that affect the cooperation between the two sides out in the production. They list as follows:   -     Safety   -     Foreman or Supervisor   -     Work preparations   -     The cooperation between different subcontractors   -     Meetings   -     Work experience   -     Change and added work   -     Planning   The information received is analyzed and presented according to themes derived with a thematic analysis. That ensures that the results become easier to present to the reader.  Our conclusion is that the cooperation between JM Entreprenad AB and its subcontractors can be influenced in a positive direction if these eight themes are considered. We underline this conclusion with the point that all these themes derive s directly from supervisors and site managers.