O programa nuclear brasileiro, materializado pelo do Acordo com a Alemanha, é o objeto do presente trabalho. O programa foi um dos grandes projetos do governo Geisel (1974-79), inserido em um conjunto mais amplo de investimentos que representava uma resposta à crise deflagrada pelo choque de petróleo de 1973 e que pretendia mudar a orientação do desenvolvimento brasileiro. Mostrando que o debate sobre a questão nuclear sempre esteve ligado à discussão sobre os caminhos para o desenvolvimento nacional, a pesquisa investiga o programa nuclear como parte integrante do II Plano Nacional de Desenvolvimento (1975-1979), proposto pelo governo Geisel. Ao lado de outros grandes projetos energéticos e de setores básicos da indústria, o programa nuclear contribuiria para impulsionar o crescimento brasileiro, alçar o desenvolvimento nacional a novo patamar e reduzir de modo significativo a dependência externa. Na primeira parte o trabalho debruça-se sobre as motivações e a racionalidade do programa, depois de uma recapitulação dos seus antecedentes e das negociações que resultaram no Acordo. A ideia difusa que os vários atores acalentaram por mais de um quarto de século materializou-se como um programa que inicialmente gerou grande entusiasmo. Aprovado por unanimidade pelo Congresso em 1975, três anos depois o programa era objeto de uma Comissão Parlamentar de Inquérito aberta no Senado. Para compreender por que e como atores específicos, centrais para o programa, abandonaram o entusiasmo e deixaram em curto intervalo de tempo de apoiá-lo, a segunda parte da pesquisa dedica-se à análise de três atores relevantes: os empresários, sobretudo os do setor de equipamentos pesados, que seriam beneficiados por um grande pacote de encomendas; os dois segmentos da burocracia estatal diretamente afeitos ao programa, os nucleocratas e o segmento mais tradicional do setor elétrico; e os cientistas, titulares históricos do tema, secundarizados pelo programa. / The Brazilian Nuclear Program, brought into being by the Brazil-Germany Nuclear Agreement, is the object of this study. The program was one of the great projects of the Geisel administration (1974-1979), within a wider set of investments that comprised a reply to the crisis triggered by the 1973 oil shock and aimed to change the direction of Brazilian development. Showing how the debate on the nuclear question was always closely linked to the discussion as to the paths of national development, the present work investigates the nuclear program as an integral part of the II Plano Nacional de Desenvolvimento (2nd National Development Plan), proposed by the Geisel administration. Alongside other major energy projects and projects directed towards basic industrial sectors, the nuclear program contributed to boost Brazilian growth, to raise national development to a new level and significantly reduce dependence on external sources. In the first part of this work, we discuss the motivations and rationale of this program, after a review of its history and of the negotiations that resulted in the Agreement. The vague idea that various actors entertained for more than a quarter of a century took shape as a project within the new national development plan. This project initially generated widespread enthusiasm. In order to understand why and how specific actors, central to the program, became disenchanted and, in a short period of time, withdrew their support, the second part of this work is dedicated to the analysis of three relevant actors: the business sector linked to heavy equipment, who would have benefitted from a large amount of orders; the two segments of state bureaucracy more directly linked to the program (the nucleocrats) and the more traditional ones from the electricity sector; and finally, the scientists, historical leaders of the initiative, relegated to second place by the program. By recognizing that the nuclear program is linked to an uncommon industrial sector, characterized by high industrial and technological complexity, this work discusses the reasons for its failure and endeavours to acquire insights into the process of constructing public policies and the requirements for their efficacy.

Les groupes de sociétés rassemblent des sociétés juridiquement distinctes mais liées entre elles par des rapports de domination et de coopération au point de former une entité relativement identifiable. Leur organisation renvoie au jeu mêlé de la norme sociétaire et de la norme contractuelle. Prises de participation, pactes extra-statutaires, contrats commerciaux permettent à la société dominante de contrôler et de coordonner les activités des sociétés dominées au gré de la stratégie de développement par elle arrêtée. Mais, fondé sur le paradigme de l’entreprise, le droit du travail néglige souvent la relation de dépendance économique et juridique inhérente au groupe. Il n’appréhende qu’une relation de travail binaire unissant la société employeur à ses salariés ; les groupes ont généralement la volonté d’assurer l’unité de la collectivité de travail par la création d’un socle institutionnel commun et le partage d’une vision stratégique. En résulte une politique à bien des égards originale de gestion des effectifs, vecteur d’unité et instrument de protection des intérêts du groupe et de tous ceux qui contribuent au déploiement de son activité… avec l’effet ultime de donner au groupe l’allure d’une entreprise. / Corporate groups gather entities that are legally distinct but linked to each other’s in a context of domination and cooperation forming a relatively identifiable entity. Their organization belongs to both corporate standards and contractual standards. Acquisition of a stake, stability pacts and commercial contracts enable the parent company to take control over and to coordinate the activities of dominated companies for the sake of the developing strategy that it determined. However, built upon the paradigm of the company, labour law frequently neglect the economic and legal relationship of dependence existing within the group. It only apprehends a bilateral working relationship between the company and its workers/employees; the corporate groups often have the will to ensure unity of the overall workforce by creating a common institutional set and the share of a strategic vision. This lead to an original political approach for workforce management, a means to enhance unity and tool to protect the group’s interests also with the interest of those who contribute to the deployment of the activity… with the ultimate effect to project on the group the appearance of a company.

The thesis evaluates the current state of environmental taxation based on CO2 emissions and determines the impact on a company ABC, s r.o. The initial section, Literature Review, discusses environmental economics and environmental policy concepts and introduces taxation procedures of road tax in Czech Republic and Ireland. The main body describes operation of the chosen company and shows real tax calculations according to the tax law of the Czech Republic and Ireland. Finally, it is discussed the potential impact on the chosen business.

This master thesis is dedicated to strategic corporate social responsibility (CSR) and to the concept of creating shared value (CSV). It analyses the difference between CSV and common business philanthropy which is based on allocation of some part of their profit. It shows the connection between business and civic society. Currently the companies realise that their success is related to the well-being of the society in which they work. Therefore - when adopting the concept of CSV companies focus on the field in which they are active in their core business. The thesis concentrates on partnering business companies with civic society organisations. This is based on the belief that social and economic aims coincide. This partnership is a challenge to find a solution to common social issues. It should gain profit to both sides. The theory of this thesis is complemented by a research and analysis of interviews with respondents from both business and civic companies.

MCom / Department of Business Management / Government regulations are needed to achieve a range of economic and social objectives which are beneficial to the nation as a whole. However, many countries experience problems with their regulatory systems as they invariably impose costs on businesses. In South Africa, it comes in the form of red tape, high taxes, labour laws and corruption. This places various regulatory burdens including compliance, administrative costs and other costs that may adversely influence firms’ productivity and frustrate their overall business performance and growth, particularly the small business sector. Given this sector’s indisputable contribution towards the overall economic health of the nation, it is important to address its concerns regarding the issue of the regulatory environment and government policy, in order to initiate corrective action and introduce regulatory reforms. Again, it is important to point out that not all businesses within the small business sector suffer under the weight of regulation. The purpose of this study was to examine the extent to which South Africa’s regulatory environment curtails the growth of the small business sector as well as determine whether the different categories of firms within the Small Business Sector (micro, very small, small or medium) bears different regulatory burdens. This study was carried out in Polokwane, Capricorn District Municipality, Limpopo Province, South Africa. To address the research problem, the positivist paradigm was used. The study used the mixed research method and the descriptive research design. The stratified sampling technique was used to determine various characteristics of the study population, while the convenience sampling technique was used due to constraints in reaching everyone in the population. The aim was therefore to find a representative sample of that population. Thus, to ensure that the population was representative, a sample size of 121 participants was derived using the Raosoft sample size calculator as well as other criteria. Questionnaires were utilised as the data collection tool and the collected data were analysed using SPSS version 25. Descriptive statistics, cluster analysis and Kruskal Wallis were also used to analyse the collected data. Results indicate that to a certain extent, the regulatory environment influences the small business sector negatively. On the other hand, the efforts and skills of the business owner influence their success and ability to remain in business, thus influencing the growth of the sector. The results also show that different categories of businesses within the small business sector bear different burdens, owing to certain characteristics they are defined by. / NRF

L’UES constitue un outil de recomposition du cadre de l’entreprise. Le recours à l’UES permet en effetde considérer que plusieurs entités juridiquement distinctes constituent, en droit du travail, uneentreprise unique. La reconnaissance de l’UES facilite alors la mise en oeuvre de normes déterminéespar le juge ou le législateur, parmi lesquelles figurent en premier lieu celles relatives à la représentationcollective du personnel. L’évolution de son utilisation a façonné son périmètre en un cadre d’exercicedes droits collectifs des salariés. Toutefois, si le recours à l’UES correspond à la recherche de l’entrepriseen droit du travail, son régime demeure à l’état de « construit jurisprudentiel » élaboré à des fins utiles.Il laisse un sentiment d’inachevé. Les conséquences de la reconnaissance d’une UES ne peuventatteindre les relations individuelles de travail. Les salariés demeurent contractuellement liés à leursemployeurs respectifs. La constatation d’un pouvoir de direction unique entre les entités juridiques nepermet pas considérer l’UES comme étant l’employeur unique de l’ensemble des salariés, ni même queses membres sont autant de coemployeurs. L’absence de personnalité morale reconnue à ce type degroupement représente incontestablement une limite dans la construction d’un régime juridique. Lessolutions applicables dans un groupe d’entreprises peuvent également l’être dans l’UES. Cependant,elles ne représentent que des alternatives limitées à l’attribution de la personnalité morale. Or, dans lecadre de la théorie de la réalité de la personne morale, il apparaît que l’UES pourrait être considéréecomme telle. La reconnaissance de la personnalité morale aurait pour effet de rendre solidairementresponsables ses membres à l’égard de l’emploi des salariés qui contribuent au déploiement de l’activitééconomique dans ce périmètre. / UES constitutes a tool used to recompose the framework of the company. UES permits to consider thatseveral legally distinct entities constitute, in fact, a unique company. The recognition of an UESfacilitates the application of norms determined by the judge or the legislator, and especially normsrelated to collective representation. The evolution of its use has shaped its perimeter in a framework forthe exercise of the employees’ collective rights. However, if the UES corresponds in the search of thecompany in labor law, its regime stays at the state of "built case law" developed for useful purposes. Itleaves a feeling of unfinished. The consequences of the UES recognition cannot reach the individualworking relations. The employees remain contractually bound to their respective employers. Theobservation of a unique direction power between the legal entities doesn't permit to consider UES asbeing the unique employer of the set of the employees, nor even that its members are as much coemployers.The absence of moral personality of this type of grouping represents incontestably a limit inthe construction of its legal regime. The applicable solutions in a group of companies can also beapplicable in the UES. However, they only represent alternatives limited to the assignment of the moralpersonality. However, in the setting of the theory of the reality of the moral person, it appears that UEScould be considered like such. The recognition of the moral personality would have the effect of makingjointly responsible its members towards the employment of the employees who contribute to thedeployment of the economic activity in this perimeter.

The master’s thesis on the topic “Market analysis and competition on the soft drinks market” describes current situation on the market, its structure with the focus on existing competition, it put the accent on the evaluation of the strategy applied by the strongest undertaking on the market, examines a describes distribution channels and analyse the market demand for products including its estimation of the trend in the future. This thesis results from theoretical resources as are general analysis used for the purpose of the market studies oriented on business sector as well as common environment and its own functioning and the thesis is based on the competitive strategy defined by M.E. Porter. Further the thesis is dealing with data resources and methods of data handling, including data collection, classification, segmentation and its following evaluation. Master´s thesis is the guideline for the market analysis and decisions concerning entering new markets and among others gives the answers to the questions concerned the actual situation on the market and subjects that are operation on the market.

Morges (Schweiz) växer i en situation av markbrist. Industriområden blir strategiska förtätningslägen, vilket hotar näringslivets förutsättningar på lång sikt. Detta examensarbete undersöker under vilka villkor industriområden i Morges kan integreras i funktionsblandad stadsmiljö utan att äventyra näringslivets förutsättningar. Fallstudier från Bern, Haag, Genève och Bryssel används som ”best practices” för att genomföra analysen. Analysen visar att hanteringen av störningar och logistik samt ett stort offentligt ingripande är nyckelfaktorer för att tillgodose näringslivets utveckling i ett funktionsblandat område. ”Best practices” visar sig kunna vara effektiva om de används som stöd i beslutsfattande och som inspirationskälla. / The region of Morges (Switzerland) grows in a context of land shortage. Industrial zones become strategic areas for denser settlements, threatening the local economic development in the long term. This master thesis investigates the conditions in which industrial zones in the region of Morges can be integrated in a function mixed urban area without jeopardising local activities. Case studies from Bern, The Hague, Geneva and Brussels are used as “best practices” in order to perform the analysis. Results show that the monitoring of disturbances and of logistics as well as a strong public commitment are key factors to a successful reconversion of industrial zones towards functional mix. “Best practices” are efficient if used as a support to decision making and as a source of inspiration. / La région de Morges (VD, Suisse) se développe dans un contexte de pression foncière. Les zones industrielles (ZIZA) deviennent des sites stratégiques de densification, menaçant l’économie locale à terme. Ce travail de master étudie les conditions d’une intégration urbaine des zones industrielles de la région morgienne qui ne menace pas les activités locales. Des études de cas de Berne, La Haye, Genève et Bruxelles sont utilisés comme des « bonnes pratiques » pour répondre à la question de recherche. Les résultats montrent que la gestion des nuisances et de la logistique ainsi qu’une forte action publique sont des facteurs clés de réussite d’une requalification d’une zone industrielle vers une zone mixte. Les « bonnes pratiques » s’avèrent efficaces en tant qu’aide à la décision et en tant que source d’inspiration. / Die Region Morges (VD, Schweiz) gerät in einem Mangel an Bauland. Die Industriezonen werden als strategische Verdichtungsgebiete betrachtet. Langfristig wird die Region als Standort bedroht. Diese Masterarbeit untersucht, inwiefern die Industriezonen der Region Morges städtebaulich integriert werden können, ohne die lokalen Gewerben zu drohen. Fallstudien aus Bern, Den Haag, Genf und Brüssel werden als „Best Practices“ benutzt, um die Analyse durchzuführen. Aus der Analyse ergibt sich, dass die Steuerung der Störungen und der Logistik sowie ein starkes öffentliches Eingreifen Schlüsselfaktoren für eine gelungene funktionelle Durchmischung in Industriezonen sind. „Best Practices“ erweisen sich als effizient, wenn sie als Entscheidungshilfe und als Inspirationsquelle benutzt werden.