Corporate Social Responsibility (“CSR”) as a business approach and corporate strategy has recently been added to the agenda of big and small businesses. The Johannesburg Stock Exchange Limited (“JSE”) requires of listed companies to disclose in their annual financial statements whether they have complied with King III (2009) or to explain as to why they have not. King III (2009) lays down the principle that a company is not only a profit making institution, but should also be a responsible citizen of the country. Companies are therefore moving toward becoming corporate citizens. Corporate citizenship is about integrating corporate responsibility into core business strategies, while at the same time adding value to shareholders and stakeholders. These corporate citizens are expending more and more money on their CSR objectives in the form of CSR expenditure. The purpose of this research study is to provide an analysis of the factors that influence the South African value-added tax (“VAT”) treatment of CSR expenditure. In general, the principles in the Warner Lambert (2003) case can be applied to such expenditure under the Value-Added Tax Act (89 of 1991) (“VAT Act”), in the sense that the expense being incurred for income tax purposes in the production of income will normally also be incurred “in the course or furtherance of an enterprise” for VAT purposes. The methodology used to meet the set objectives was that of legal interpretative research, specifically doctrinal. It was used to identify how the income tax and VAT legislation is applied on overhead expenditure, specifically CSR expenditure. The principles in the South African VAT legislation, specifically relating to the input tax deduction, were compared to the international VAT system to determine whether principles are similar and foreign judgements therefore reliable. A critical analysis was thereafter performed on South African and international case law, specifically European Court Judgements (“ECJ”) judgements, relating to the deductibility of input tax. The findings are that CSR expenditure may be seen as an overhead cost to a business and furthermore as a tool with which financial benefits can be created for a company if utilised correctly. It was determined that the factors that influence the South African VAT treatment of CSR expenditure were whether a supply made for no consideration, specifically CSR expenditure, was made in the course or furtherance of an enterprise and whether the CSR expenditure incurred could be proven to have a direct or immediate link to the making of taxable supplies in the course or furtherance of the vendor’s enterprise. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services consumed in South Africa. The definition of enterprise is an important definition in the VAT Act and it sets out the persons, activities and supplies that are to be included in the VAT base. It is compulsory for a person that conducts an enterprise in South Africa to register for VAT if the threshold set for taxable supplies is exceeded. There are interpretational problems and uncertainties in respect of the definition of “enterprise” and when an enterprise is conducted in South Africa or partly in South Africa. The purpose of this research study was to interpret the term enterprise for South African VAT purposes, to identify interpretational challenges and uncertainties and to suggest what must be addressed through guidance and interpretation by the South African Revenue Service (SARS) to provide more clarity. The research methodology followed to achieve the set objectives was normative research which is a form of legal research, specifically doctrinal. The requirements in terms of the VAT Act for levying of VAT, registration for VAT and the conducting of an enterprise in South Africa were explored and interpretational challenges and uncertainties were identified. The requirements for levying of and registration for VAT/ GST, in New Zealand, in terms of information supplied by the EU and guidance supplied in respect thereof by the OECD were analysed and discussed. The information obtained was used to establish how the interpretational problems and uncertainties that were identified are dealt with in New Zealand and in terms of the information and guidance from the EU and the OECD. The interpretational challenges and uncertainties identified include the reference in the definition of enterprise in Section 1(1) of the VAT Act to activities that must be conducted continuously or regularly in South Africa or partly in South Africa. Uncertainty as to the interpretation of the term “utilised or consumed in the Republic” also exists. Guidance in respect of these interpretational problems and uncertainties is necessary to enable suppliers and consumers to determine with certainty if a person is obliged to register for and levy VAT on supplies made in South Africa. / MCom (South African and International Tax) ,North-West University, Potchefstroom Campus, 2015

Corporate Social Responsibility (“CSR”) as a business approach and corporate strategy has recently been added to the agenda of big and small businesses. The Johannesburg Stock Exchange Limited (“JSE”) requires of listed companies to disclose in their annual financial statements whether they have complied with King III (2009) or to explain as to why they have not. King III (2009) lays down the principle that a company is not only a profit making institution, but should also be a responsible citizen of the country. Companies are therefore moving toward becoming corporate citizens. Corporate citizenship is about integrating corporate responsibility into core business strategies, while at the same time adding value to shareholders and stakeholders. These corporate citizens are expending more and more money on their CSR objectives in the form of CSR expenditure. The purpose of this research study is to provide an analysis of the factors that influence the South African value-added tax (“VAT”) treatment of CSR expenditure. In general, the principles in the Warner Lambert (2003) case can be applied to such expenditure under the Value-Added Tax Act (89 of 1991) (“VAT Act”), in the sense that the expense being incurred for income tax purposes in the production of income will normally also be incurred “in the course or furtherance of an enterprise” for VAT purposes. The methodology used to meet the set objectives was that of legal interpretative research, specifically doctrinal. It was used to identify how the income tax and VAT legislation is applied on overhead expenditure, specifically CSR expenditure. The principles in the South African VAT legislation, specifically relating to the input tax deduction, were compared to the international VAT system to determine whether principles are similar and foreign judgements therefore reliable. A critical analysis was thereafter performed on South African and international case law, specifically European Court Judgements (“ECJ”) judgements, relating to the deductibility of input tax. The findings are that CSR expenditure may be seen as an overhead cost to a business and furthermore as a tool with which financial benefits can be created for a company if utilised correctly. It was determined that the factors that influence the South African VAT treatment of CSR expenditure were whether a supply made for no consideration, specifically CSR expenditure, was made in the course or furtherance of an enterprise and whether the CSR expenditure incurred could be proven to have a direct or immediate link to the making of taxable supplies in the course or furtherance of the vendor’s enterprise. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Many people have growing concerns about privacy issues, especially the treatment of personal information. Other researchers have demonstrated that consumers do not effectively use privacy policies while shopping online. Current research tends to focus on the contents of Online Privacy Policy (OPP). Often the OPP contains items to meet vendor interests rather than consumer concerns, such as how well the OPP reduces privacy risk. Moreover, various approaches interpret the contents of the OPP rather than the OPP effects on reducing privacy risk. These approaches have not made a substantial impact on consumer selection of a vendor. The research distinguished two types of Privacy Protection Information (PPI): the level of Vendor Privacy Risk (V) added by vendor practices allowed by the OPP and the level of Online Privacy Risk (O) not reduced by the OPP. A survey presented for each vendor the two types of PPI together with a product price. The results indicate that the respondents readily used PPI and preferred to have no Online Privacy Risk rather than no Vendor Privacy Risk. Of the six demographics attributes of the respondent, only the frequency of online shopping and the concern for privacy significantly increased the use of PPI. Recommendations were made for future research.

Section 508 of the Rehabilitation Act Amendments of 1998 took effect in 2001 and provides encouragement for universal design and compliance requirements to the federal sector for purchases that are accessible by people with disabilities. A division of General Dynamics Advanced Information Systems (GDAIS) is located in Pittsfield, Massachusetts and provides electronic and information technology solutions to federal customers in the defense, intelligence, and homeland security communities. The general lack of training is a major factor for low compliance to Section 508. Improving awareness is important at GDAIS in order to increase its federal sales market share, develop new products and services, transfer technology to other fields, and support a global market for users with different human conditions. The study aimed to implement a computer-based training program for design engineers and managers within GDAIS to foster universal design skills and increase accessibility awareness. The four-level model created by Donald L. Kirkpatrick was utilized to evaluate the training. Survey, test, and interview instruments were designed to evaluate the reaction, learning, and behavior of the participants. An expert panel provided validation and reliability of the instruments. A case study methodology was used to analyze Section 508 compliance in depth for four months. Also analyzed were the possible effects of the training on the engineering design, the organization both financial and cultural, and the individual. Learning of the standards and universal design concepts through better application of usability and accessibility features were improved. While the training did improve compliance slightly, there was a lack of Section 508 inclusion within solicitations. The organizational culture to support the disabled community showed a possibility of improving through awareness and education.

Anpassningar i ett affärssystem är en komplex och problematisk process. Det är en utmaning för systemleverantörer att utveckla ett system som matchar organisationers behov och som inte kräver anpassning. Många kundorganisationer är i behov av att genomföra kundspecifika anpassningar i sitt system på grund av saknad funktionalitet. Systemleverantörer kan bemöta kunders behov på olika sätt där anpassning av kunders standardsystem kan genomföras. Är inte behovet av en anpassning genomförbar kan det krävas ändring av kundens affärsprocesser. Studien syftar till att bidra med kunskap om hur systemleverantörer arbetar med kunders önskemål om anpassningar i affärssystem. Studiens resultat beskriver hur systemleverantörer bemöter den problematik litteraturen redogör. Det presenteras även en specifik process för hur systemleverantörer kan arbeta med anpassningar.

[pt] O foco deste estudo está na avaliação da indústria farmacêutica brasileira sob o ponto de vista de suas operações de logística e as relações entre as empresas que compõem sua cadeia de distribuição. Os objetivos principais desta dissertação são entender a dinâmica do setor farmacêutico nacional, desde a consolidação de suas operações em nível mundial e seus reflexos no Brasil, até as atuais tendências gerenciais no sentido de otimizar processos produtivos. A partir deste cenário competitivo estudar-se-ão técnicas modernas de gestão da cadeia de distribuição que visam um desempenho superior, possibilitando vantagens aos seus participantes. Em particular serão abordadas técnicas de reposição automática de estoques e o seu atual estágio de aplicação na indústria farmacêutica brasileira. Busca-se compreender, além disso, como as operações logísticas podem trazer benefícios a uma atividade sensível à saúde da população, bem como de que forma as empresas brasileiras estão se preparando para adotar novos sistemas de gestão de cadeias de suprimentos se é que elas estão. / [en] The focus of this study is to evaluate the Brazilian pharmaceutical industry under the perspective of its logistics operations, and the relations between the companies that work together in a distribution chain. The main goal of this dissertation is to understand the dynamics of the domestic pharmaceutical sector, since the consolidation of its global operations and their consequences in Brazil. To reach this objective there will be analyzed the most recent managerial tendencies towards the optimization of the manufacturing processes from raw materials to finished goods. In this competitive scenario there will be studied the new techniques of supply chain management that aim a superior performance. In particular, there will be reviewed systems of inventory automatic replenishment and its present stage of development in Brazilian pharmaceutical industry. Finally, we will try to understand how logistics operations can benefit such a sensitive activity to people s health, as well as how Brazilian companies are getting ready to adopt new systems of supply chain management - if they are.

Uppsatsnivå: D

The implementation of RFID technology has been subject to ever-increasing popularity in relation to the traceability of items as one of the most advance technologies. Implementing such a technology leads to an increase in the visibility management of products. Notwithstanding this, RFID communication performance is potentially greatly affected by interference between the RFID devices. It is also subject to auxiliary costs in investment that should be considered. Hence, seeking a cost-effective design with a desired communication performance for RFID-enabled systems has become a key factor in order to be competitive in today‟s markets. This study introduce a cost and performance-effective design for a proposed RFID-enabled passport tracking system through the development of a multi-objective model that takes in account economic, operation and social criteria. The developed model is aimed at solving the design problem by (i) allocating the optimal numbers of related facilities that should be established and (ii) obtaining trade-offs among three objectives: minimising implementation and operational costs; minimising RFID reader interference; and maximising the social impact measured in the number of created jobs. To come closer to the actual design in terms of considering the uncertain parameters, a fuzzy multi-objective model was developed. To solve the multi-objective optimization problem model, two solution methods were used respectively (epsilon constrain and linear programming) to select the best Pareto solution and a decision-making method was developed to select the final trade-off solution. Moreover, this research aims to provide a user-friendly decision making tool for selecting the best vendor from a group which submitted their tenders for implementing a proposed RFID- based passport tracking system. In addition to that a real case study was applied to examine the applicability of the developed model and the proposed solution methods. The research findings indicate that the developed model is capable of presenting a design for an RFID- enabled passport tracking system. Also, the developed decision-making tool can easily be used to solve similar vendor selection problem. Research findings demonstrate that the proposed RFID-enabled monitoring system for the passport tracking system is economically feasible. The study concludes that the developed mathematical models and optimization approaches can be a useful decision-maker for tackling a number of design and optimization problems for RFID system using artificial intelligence mathematical algorithm based techniques.

O modelo de negócio vendor finance é tomado aqui como ponto de partida para o estudo do movimento de expansão do Banco De Lage Landen para o mercado de tecnologia da informação (TI). Foram analisadas as principais características do modelo de negócio, suas capacidades essenciais e posicionamento competitivo. Com base nesta análise inicial, foram efetuadas entrevistas com compradores corporativos de equipamentos de TI. Através das entrevistas foram identificadas características muito específicas deste mercado, que se diferencia substancialmente dos mercados até o momento atendidos pelo Banco De Lage Landen. O mercado de TI se mostrou um mercado muito dinâmico. Alguns fatores estão em constante mudança, como: os produtos, os fornecedores, as formas de atender a mesma necessidade e a própria estrutura do mercado. Algumas das características identificadas serão cruciais para a estratégia de entrada do Banco De Lage Landen neste mercado. / The vendor finance business model is taken here as a starting point for studying the movement of expansion of the De Lage Landen Bank to the information technology (IT) market. The main characteristics of the business model were analyzed, its key capabilities and competitive position. Based on this initial analysis interviews with corporate buyers of IT equipment were conducted. Through the interviews specific characteristics of the market were identified, which differs substantially from the market served by De Lage Landen until now. The IT market has proved to be a very dynamic market. Some factors are constantly changing, like the products, suppliers, ways to meet the same need and the very structure of the market. Some of the features identified will be crucial to the entry strategy of De Lage Landen in the market.