M.Comm.

M.Com. / Please refer to full text to view abstract

Literature in business associations reveals an efficient confluence of business to provide member firms with benefits obtained from cooperation with other firms in the industry. They assist firms through knowledge building, knowledge deployment, and standard setting. They can particularly play an important role in the areas of market integration, source of information, lobbying for regulation, standard setting and policy. Studies have also shown that lack of political influence helps discourage good governance or the ability to manage public affairs and deliver basic services; when acting alone individual firms may not be capable of taking part effectively in the interchange with government. This study involved a qualitative study which consisted of case studies and in-depth face to face interviews with association and member companies’ executives that are actively involved in business association activities in the South African Steel industry. The study concluded that business associations arise for different reasons and in different environments, to assist business with meeting certain challenges; they can sometimes play a positive role by making up for failing development institutions but they can also be detrimental to social welfare because of rent-seeking behaviour. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

En el presente trabajo de investigación, se verán los aspectos que sean necesarios para la iniciación de nuestro proyecto para la elaboración y venta de nuestra bebida Mikhuna Shake. Nuestro segmento va dirigido a todas aquellas personas que mayores de 18 años, en búsqueda de un desayuno fácil, rápido de tomar y nutritivo. Nuestra propuesta de valor se basa en que es una bebida proteica, baja en grasas y azúcares, y está listo para tomar. Para el primer año, nuestro canal de ventas será por medio de las ventas directas a través de nuestras redes sociales. Por otra parte, hemos utilizado 5 experimentos a través de Facebook e Instagram, con la finalidad de obtener nuevos aprendizajes. Asimismo, se realizaron promociones y descuentos con la finalidad de atraer a más clientes. La estrategia que se realizará para nuestro producto será la de penetración, dado que estamos lanzando un precio de introducción para ambas presentaciones a un precio de S/3.90 para el 300 ML y S/7.90 para el de 900 ML. Nuestros ingresos son generados por nuestras ventas en ambos tamaños y se llevan a cabo mediante nuestras redes sociales. Además, se mantendrá una relación cercana con nuestros clientes para de darle un valor agregado al producto. La inversión que se realizará al comenzar nuestro proyecto será por un monto de S/29872. Esto nos permitirá iniciar nuestras operaciones y solventar los gastos necesarios. Finalmente, nuestro VAN resultante es positivo, el cual hace rentable nuestro negocio, a pesar de tener múltiples gastos preoperativos.

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) / Tampon tax is a colloquial term in common usage describing taxes levied on female menstrual hygiene products that are taxed as luxury goods in spite of the fact these items are considered necessities such as food and medicine, which are either exempted or taxed at 0% in some countries. Tampon tax in South Africa is the levying of value-added tax (VAT), to female menstrual hygiene products. Internationally, activists have initiated various campaigns and protests for the removal of tampon tax as it is not regarded as a luxury but rather a necessity, and South Africa has followed suit. There have been various campaigns and initiatives towards making female menstrual hygiene products more affordable and/ or accessible to the females from low-income households in South Africa. Reduction in sales tax rates, removal of goods and services tax on female menstrual hygiene products and the utilisation of the income earned from sales tax on female menstrual hygiene products are options available to negate the economic effects of tampon tax on females in their reproductive years. This paper discusses tampon tax and its effect on social, health and the economic well-being of South Africa. The paper will include comparative analyses to what is being done in some countries to alleviate the negative effects of the tampon tax. This paper will also examine the value-added tax in South Africa. Arguments in favour of and against tampon tax are also discussed. / NG (2020)

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This grounded theory retrospective case study examined whether the development of the Tennessee Value-Added Assessment System (TVAAS) supported Lasswell's (1951) policy process framework and the ecological adaptation of Marshall, Mitchell and Wirt's policy actors model. The study was a retrospective case study employing semi-structured interviews, analysis of documents, and archival records. The following research questions guided the study: Did the policy process evolve linearly as in Lasswell's theoretical model? If it was different, how? With respect to Marshall, Mitchell, and Wirt's ecological model of policy actor behavior, how was this theory consistent with the evidence from this case study? How did the political culture affect the policy process? How did the selected participants interpret their roles in the different policy stages? What issues developed during the stages of the policy process? How has the Tennessee Value-Added Assessment System as a codified policy changed? The study concluded that the policy process evolved linearly, but took multiple cycles. The Small School Lawsuit precipitated events that suggest features of Punctuated Equilibrium and Multiple Streams theories during the agenda setting stage. The Advocacy Coalition Framework theory underscored many of the events that occurred in later stages. Policy actor behavior changed relative to actor proximity to the inner circle. The traditionalistic policy culture of Tennessee influenced the policy process largely through the elite's inclusion of the TVAAS policy in the omnibus Education Improvement Act (EIA) Bill. The interviewee/participant's roles during the policy process varied at the different policy process stages. Several issues (superintendent elections, teacher evaluation) with the omnibus EIA bill emerged during the policy process that threatened its passage; however, the bill passed due to the initial urgency of fiscal litigation concerns. Since its passage, TVAAS as a codified policy has not experienced any significant changes, except No Child Left Behind has necessitated changes to the types of assessments and indicators. This study may be very useful to policy analyses and policy-makers interested in state level policymaking. / Ed. D.

A distribution center that services value-added operations in addition to its normal operations faces a design problem: How to configure the forward/reserve departments for both of these operations. Analytical models are developed to analyze the tradeoff between floorspace and labor efficiency. Our results indicate that the best distribution center design is dependent on a company's customer demand profile as well as the relative cost of floorspace and labor. / Master of Science

This bachelor thesis was written in cooperation with IAC Group AB in Låssby/Gothenburg. The report explains the background to this project and why it was started. It also describes some theory which is needed to understand the project that has been made and which methodologies that have been used during this study. In this project the current state of the door panel department layout was analyzed and studied. Very early on it became clear that one of the biggest wastes for this department is related to operators walking. To make an improvement the focus was on reducing the unnecessary walking distances that the operators have to make and also not exceed the given budget. Six different layout alternatives were analyzed in regards to these factors and compared with each other as well as with the current state. The comparisons resulted in an own layout suggestion which is a combination of some of the six layouts analyzed but also own inputs. This layout is recommended for the company to implement since it reduces the unnecessary walking distances the most of all alternatives and the investment for it is within the given budget.