The creation of shareholder wealth has become the key of corporate success. A setback in achieving this is a lack of commitment and participation in productivity initiatives at shop floor level in South Africa and companies are faced with competitive challenges of promoting innovativeness relating to productivity improvement amongst employees. It has increasingly been recognized that by introducing a carefully crafted incentive scheme, it may be possible to induce workers to work both harder and smarter and use existing technologies in new and better ways that enhance their productivity. The purpose of the study is to evaluate to what extend gainsharing can be a solution to the predicament. The empirical data used during the study was based on questionnaires that were administered amongst managers of Eskort Ltd. The research established that gainsharing would induce employees to effectively participate in problem solving or productivity improvement initiatives in the company. The majority of participants feel that gainsharing will benefit the company to deliver on client requirements; help enhance teamwork; create a feeling of ownership; share a portion of saved-cost for productivity improvement purposes; stimulate organization learning; improve communication between management and employees; stimulate employees to make suggestions on ways to improve productivity; and increase profit and reduce costs. The study clearly illustrates that money can be the primary drive for motivation to certain employees within the company. Further more based on the results of the empirical study the researcher came to the conclusion that motivated employees will be more productive and as a result have a positive influence on the value drivers employed by the EVA methodology. EVA is a value based performance measure, an investment decision tool and also a performance measure indicating the absolute amount of shareholder value created. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2009.

This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax that contribute to the operating costs and the problems in the operation of the tax at large, and also on the link between VAT compliance costs and intentional output VAT reporting compliance decisions. The study adopts a mixed methods research approach to test a series of hypotheses and answer research questions that emerge through the review of existing literature and the experiences of the researcher in respect of the Ethiopian tax system. Specifically, the study uses surveys of taxpayers and tax practitioners, experimental design, interviews with tax officials and documentary analysis. The study statistically analyses the data elicited from the surveys and experimental design. It also analyses the results of in-depth interviews with tax officials and examination of documents held by tax authorities and other institutions. The results of this combined research methodology reveal that VAT operating costs in Ethiopia in the fiscal year 2005/06 appear to be relatively low. However, this low level of operating costs may not imply that the VAT system in Ethiopia is simple. In particular, in the case of administrative costs it is argued that it may indicate that the tax authorities are under-resourced which in turn may have affected their ability to accomplish the responsibilities entrusted to them. In respect of compliance costs, although the total costs seem to be low, it is contended that their regressiveness is likely to impact on the equity of the tax system as a whole. Further, the results show that VAT compliance costs and intentional VAT reporting compliance decisions are inversely correlated; but this correlation is statistically weak. The results also identify several concerns in the design and administration of the tax that have bearing on the operating costs and the operation of the tax. Specifically, the existence of the relatively high registration threshold, the high frequency of VAT reporting, the use of the invoice method of accounting (the latter two pertain mainly to small businesses) and weak administration are noted. iv The thesis suggests a series of measures which could be taken by the government and by the tax authorities in particular, to address the various problems identified in the study. These measures include strengthening the administration; allowing small businesses to adopt the cash basis of accounting and report less frequently; and reducing the registration threshold. The use of tax education is also emphasised as a strategy to improve compliance.

Thesis (Ph. D.)--Virginia Polytechnic Institute and State University, 1992. / Vita. Abstract. Includes bibliographical references (leaves 99-105). Also available via the Internet.

Thesis (doctoral)--Université de Lausanne.

Zugl.: Augsburg, Universiẗat, Diss., 2004.

Master-Arbeit Univ. St. Gallen, 2009.

Master-Arbeit Univ. St. Gallen, 2009.

Thesis (Ph. D.)--University of California, San Diego, 2005. / Vita. Includes bibliographical references (leaves 77-81).

Thesis (Ph. D.)--West Virginia University, 2005. / Title from document title page. Document formatted into pages; contains xii, 159 p. : ill., map. Includes abstract. Includes bibliographical references (p. 152-159).

Master-Arbeit Univ. St. Gallen, 2007.