Byggbranschens resurs och energianvändning är en av de främsta orsakerna till global uppvärmningoch står i Sverige för 20% av de totala utsläppen under ett år. För att minska utsläppen frånbyggarbetsmaskiner kan bland annat energieffektivare maskiner användas på byggarbetsplatser.Examensarbetet har utförts på Skanska Rental i syfte att i framtiden kunna synliggöra utsläppen fråndessa maskiner. Detta genom att ta fram hur uppskattningar av utsläppen kan utföras, samt presenterasför kunder som hyr maskiner. I denna förstudie genomfördes en gruppintervju med kunder, enlitteraturgranskning av fem olika beräkningsmetoder samt två individuella intervjuer angåendedatainsamling. Gruppintervjun visade att kunder gärna vill ta del av hur mycket utsläpp en maskinproducerar, och att de med informationen kan fatta mer hållbara beslut än de gör idag.Litteraturgranskningen visade att alla fem beräkningsmetoder kan användas för att uppskattautsläppen i drift för en anläggningsmaskin, men att de har olika för- och nackdelar. Europeiskamiljöbyråns nivå tre beräkning anses vara bäst lämpad för Skanska Rental. Detta eftersom den utgårfrån en hög detaljnivå vilket ger möjlighet att jämföra specifika maskiner mot varandra. Den användersig även främst av information som är tillgänglig från tillverkare och standardvärden från EEAshandbok för utsläppsberäkningar (Winther & Dore, 2019). Den data som kan behöva samlas in ärtiden en maskin spenderar i drift samt vilket arbetsmoment maskinen utfört under den tiden. Detta kanöka träffsäkerheten av uppskattningen, eftersom mer representativa belastningsfaktorer kan användasför maskinens arbetstid. I de individuella intervjuerna lyfts bland annat sensorer som ett alternativ tillatt samla den typen av data. Avslutningsvis uppmuntras tillverkare att ta fram livscykelanalyser avsina maskiner, samt att fler studier utförs med livscykelperspektivet inkluderat. Detta eftersomelektriska maskiner identifierats som en framtida utveckling inom branschen. / The construction industry's use of resources and energy is one of the main causes of global warming,and is responsible for 20% of Sweden's annual emissions. In order to reduce the emissions fromconstruction equipment, more energy efficient equipment can be used on construction sites. Thisbachelor's thesis was carried out at Skanska Rental in the purpose of, in the future, being able to showthe emissions of their products. This work was done to find out how emissions from constructionequipment can be estimated and presented to customers. In this prestudy, one group interview withcustomers was conducted, as well as a literature review of five different calculation methods foremissions, and two individual interviews regarding data collection. The group interview showed thatcustomers would like to know how much emissions the equipment produces, and that their sustainabledecision making can improve with that information. The literature review showed that all fivecalculation methods can be used to estimate the emissions, but that they have different pros and cons.The European environment agency’s tier 3 calculation is seen as the best suited for Skanska rental.The main reason for this is the high level of detail, which allows specific equipment to be compared toeach other. The method mainly uses information which can be acquired from manufacturers andstandard values from the EEA handbook for calculating emissions (Winther & Dore, 2019). The datawhich might need to be collected is the operating time of the equipment, and what work is being doneduring that time. This can be used to increase the accuracy of the estimate, since more representativeload factors can be used for the operating time of the equipment. In the individual interviews, sensorsare brought up as an alternative for gathering this data. Finally, more studies are encouraged to becarried out with the life cycle perspective included, and that manufacturers should produce life cycleanalyses of their equipment. This is because electric equipment has been identified as a futuredevelopment within the field.

The housing and construction sector is responsible for 40% of global greenhouse gas (GHG) emissions, making it crucial for achieving the Paris Agreement goals. One of the most effective ways to mitigate emissions in this sector is by optimizing the use of existing building stock and minimizing the construction of new houses. Through enhanced space efficiency, the on-demand storage service has the potential to decrease the demand for new construction and thereby reduce GHG emissions by converting existing attic spaces in inner-city areas to additional apartments. However, the service introduces additional emissions from its operations and for the service to have a significant impact on reducing construction needs, it must expand on a large scale and be integrated in the housing stock. The aim is to quantify the operational emissions and potential emissions avoided through a theoretical large-scale expansion of the on-demand storage service, to determine the potential net impact. Secondly, it aims to explore the opportunities and barriers to the concept's large-scale expansion within the housing and construction sector. Both quantitative and qualitative methods are utilized. The quantitative approach involves modeling emissions and potential reductions for large-scale expansion, while the qualitative method consists of 12 interviews with various stakeholder groups. Rogers' diffusion of innovation theory guides the analysis of qualitative findings. The results indicate that the on-demand storage service can potentially reduce overall GHG emissions if implemented on a large scale, due to the potential emissions avoided surpassing the operational emissions associated with the service by a large margin. The utilization of collective storage in warehouses, which offers superior space efficiency compared to traditional attic storage, is the key factor behind this outcome. By connecting this service to an entire apartment building, there is an opportunity to repurpose existing attic storage spaces into additional new apartments, thereby decreasing the need for constructing new buildings and effectively mitigating emissions in the housing and construction sector. However, the diffusion rate of the concept is assessed as modest due to significant barriers, particularly current regulations and a lack of market pull. While there are noteworthy opportunities such as potential economic benefits for customers and the ability to function as a circular economy platform, these opportunities are not as prominent as the existing barriers. This study represents an initial exploration of the on-demand storage concept, emphasizing its eco-potential and the need for regulatory revisions. It provides an assessment of the climate impact, barriers, and opportunities for the expansion of the storage concept within the housing and construction sector. However, further academic and practical work is required to better understand the concept's interaction with cities and society. On-demand storage has the potential to enhance space efficiency and reduce the environmental impact of housing and construction. Continued exploration of this concept paves the way for a more sustainable and efficient future in urban living. / Bygg- och bostadssektorn står för 40% av de globala utsläppen av växthusgaser, vilket gör det till en av de mest avgörande för att uppnå Parisavtalet. Ett av det mest effektiva sättet att minska utsläppen inom denna sektor är genom att optimera användningen av befintliga byggnadsresurser och minimera byggandet av nya hus. Genom förbättrad utrymmeseffektivitet har on-demand-lagring en potential att minska behovet av nybyggnation och därigenom minska utsläppen av växthusgaser, genom att använda befintliga vindsutrymmen i innerstadsområden för ytterligare lägenheter. Dock medför tjänsten ytterligare utsläpp från transport, varuhus och renoveringar av vindar till lägenheten. Dessutom måste tjänsten expandera storskaligt och integreras i bostadsbeståndet för att ha en betydande inverkan byggbehovet. Målet med studien är att kvantifiera de operationella utsläppen och de potentiella utsläppsminskningarna som konsekvens av en storskalig implementering av konceptet för att avgöra om den samlade effekten skulle kunna vara positiv eller negativ. För det andra syftar den till att utforska de praktiska möjligheterna och hindren för konceptets storskaliga expansion. Både kvantitativa och kvalitativa metoder används. Den kvantitativa delen består av modellering av utsläpp vid storskalig expansion inom bostads- och byggsektorn, medan den kvalitativa metoden består av 12 intervjuer med olika intressentgrupper. Rogers teori om innovationsspridning används som teoretisk grund i analysen av de kvalitativa resultaten. Resultaten visar att förvaringstjänsten kan minska de totala utsläppen av växthusgaser om den implementeras i stor skala, eftersom den potentiella utsläppsminskningen överstiger de operationella utsläppen markant. Användningen av kollektiv lagring i lagerlokaler, som erbjuder överlägsen platsutnyttjande jämfört med traditionell vindslagring, är den avgörande faktorn bakom detta resultat. Genom användning av tjänsten finns det möjlighet att omvandla befintliga vindsutrymmen till nya lägenheter, vilket minskar behovet av att bygga nya byggnader och därmed även utsläppen inom bostads- och byggsektorn. Dock bedöms de praktiska spridningsmöjligheterna för konceptet som låga på grund av betydande hinder, bestående primärt av regelverk och avsaknad av utbredd marknadsefterfrågan. Även om det finns ekonomiska fördelar för kunderna och möjligheten att fungera som en plattform för cirkulär ekonomi är dessa möjligheter inte lika framträdande som de befintliga hindren. Denna studie är den första att utforska konceptet självförvaring on-demand från ett helhetsperspektiv och betonar dess potential för positiv miljöpåverkan samt behovet av att revidera befintligt regelverk. Den ger en bedömning av klimatpåverkan, hinder och möjligheter för expansion. Ytterligare akademiskt och praktiskt arbete krävs dock för att bättre förstå konceptets interaktion med städer och samhälle. Förvaringstjänsten har potential att bidra till en mer effektiv användning av befintliga ytor och därigenom minska miljöpåverkan inom bostads- och byggsektorn. Fortsatt utfosrkning av detta koncept banar vägen för en mer hållbar och effektiv framtid för utvecklingen av städer.

Der Bausektor wird von Politik und Öffentlichkeit als einer der größten Verbraucher von Ressourcen und als Verursacher hoher CO2-Emissionen wahrgenommen und steht deshalb bereits seit längerem im Fokus von Klimaschutz- und Nachhaltigkeitsdiskussionen. Zur Unterstützung der im „Grünen Deal“ der EU und im Klimaschutzgesetz (KSG) der Bundesrepublik vorgezeichneten ambitionierten Ziele hat der DAfStb eine Roadmap „Nachhaltig bauen mit Beton“ erarbeitet. Diese beinhaltet konkrete kurz- und mittelfristige Maßnahmen zur Umsetzung der Nachhaltigkeitsziele, aus denen dann weitere langfristig angelegte Vorhaben (Forschung, Richtlinien, Normung) entwickelt werden.

El presente trabajo de investigación tiene como objetivo principal determinar como la evaluación de la asistencia técnica impacta tributariamente en las empresas inmobiliarias del distrito de Surquillo, año 2019.Por otro lado, se ha considerado conveniente el sector inmobiliario porque engloba diferentes etapas en las cuales se aplica dicho servicio, la adquisición de información de dicho sector abarca características principales, situación actual del sector, datos estadísticos del servicio de asistencia técnica. El trabajo de investigación se encuentra dividido en 5 capítulos: Capítulo I: Marco Teórico, se exponen definiciones que corresponden al tema principal de la investigación, en el Capítulo II: Plan de Investigación, se expone el problema, los objetivos e hipótesis generales y específicas, en Capítulo III: Metodología de Investigación, se detalla el tipo, nivel, método y diseño de la investigación y el tamaño de la muestra para un posterior análisis aplicando técnicas e instrumentos de recolección de datos tantos como cuantitativos y cualitativos, el Capítulo IV: Desarrollo de la Investigación, se aplican los instrumentos de investigación a la muestra determinada en la investigación y además se plantea un caso práctico para evaluar la asistencia técnica y su influencia en el impuesto a la renta. Finalmente, en el Capítulo V: Análisis de los Resultados, se observa los resultados obtenidos brindando las respectivas conclusiones y recomendaciones en relación con todo lo investigado. / The main objective of this research work is to determine how the evaluation of technical assistance has a fiscal impact on real estate companies in the district of Surquillo, year 2019. On the other hand, the real estate sector has been considered appropriate because it encompasses different stages in which this service is applied, the acquisition of information on this sector includes main characteristics, current situation of the sector, statistical data of the technical assistance service. The research work is divided into 5 chapters: Chapter I: Theoretical Framework, it presents definitions that correspond to the main topic of the research, in Chapter II: Research Plan, the problem, objectives and general and specific hypotheses are presented, in Chapter III: Research Methodology, it details the type, level, method and design of the research and the size of the sample for a later analysis applying techniques and instruments for data collection, both quantitative and qualitative, Chapter IV: Development of the Research, the research instruments are applied to the sample determined in the research and a practical case is also presented to evaluate technical assistance and its influence on income tax. Finally, in Chapter V: Analysis of the Results, the results obtained are observed, providing the respective conclusions and recommendations in relation to everything investigated. / Tesis

Introduction The report includes a study on how environmental certification tools are used to reduce the climate impact in the construction sector. In 2020, the Swedish construction sector accounted for approximately 21 percent of Sweden´s greenhouse gas emissions. Sweden´s climate goals consist of achieving net zero by the year 2045. The aim of the study was to investigate the view of environmental certification tools. Does the environmental certification motivate to build more sustainably. The study investigated what the work with environmental certifications looks like today. Investigations into environmentally certified building projects are sufficient measures for the industry to reduce emissions and whether the environmental certification process can be simplified. Method The method used was survey and the data collection technique in this study was research interviews. The respondents were people that are working within the construction sector. The interviews were semi structured with set questions and open answers. Results The result from the collected data showed a broad view of environmental certification. The major obstacles described are cost and time for an environmental certification. The use of environmental certification to achieve the climate goals can be used as a tool but is not sufficient. To reach the climate goals and build more sustainable, changes need to come in the form off laws and regulations. Analysis  The environmental certifications contribute to more sustainable construction by working with them as a tool. To be able to certify the environment, it is important that the customer wants to be certified. The environmental certifications need to develop at the same pace as the outside world to be relevant to use. The flexibility to design a building needs to be there to motivate the workers to use the environmental certifications. A motivational factor can be beneficial for workers to want to work with the environmental certifications. To build more sustainably, stricter laws and regulations are required. Discussion  Environmental certifications are used more and more, but do not motivate everyone in the construction sector to build more sustainably. There are several challenges that need to be addressed to simplify the environmental certification process and to build more sustainably and reach the climate goals. Keywords Climate agreement, Construction sector, Emissions, Environmental certification, Sustainable construction

I Sverige står byggsektorn för 25% av landets totala utsläpp av växthusgaser, där material står för mer än hälften av dessa utsläpp [1][2][3]. De största bidragsgivarna är stål och betong, men även material som aluminium och asfalt har en betydande miljöpåverkan. Sverige har satt upp ambitiösa mål för att minska CO2-utsläppen inom transportsektorn med 70% till 2030 och att uppnå nettonollutsläpp av växthusgaser till 2045 [4]. Trafikverket är en statlig myndighet med ansvar för transportinfrastruktur, som spelar en avgörande roll för att uppnå dessa mål [5]. Trafikverket står ensamt för 1,4 miljoner ton koldioxidekvivalenter (CO2e) per år, vilket är cirka 30% av de totala växthusgasutsläppen från transportsektorn i Sverige [6]. För att gradvis minska klimatpåverkan från sin verksamhet har Trafikverket satt upp etappmål baserade på de totala utsläppen av växthusgaser från år 2015 [7]. De syftar till att ställa om till 100% fossilfria bränslen till 2030 och uppnå netto-nollutsläpp till 2040. Utöver dessa åtgärder har Trafikverket utvecklat ett särskilt verktyg som kallas Klimatkalkyl, som bygger på principerna för livscykelanalys (LCA) [8]. Detta verktyg är särskilt utformat för att bedöma klimatpåverkan från transportinfrastrukturprojekt. Informationen bygger på energianvändnings- och utsläppsdata från 13 projekt från Trafikverket, i kombination med litteratur och intervjuer med personer inom områden som är relevanta för projektet. De 13 projekten delades in i tre projekttyper, väg, järnväg och bro, för att kunna göra jämförelser mellan olika kategorier och dra slutsatser baserat på analysen. Dessa slutsatser baserades på att identifiera skillnader i återkommande material och aktiviteter och deras klimatpåverkan. När de återkommande materialen hade identifierats undersöktes materialens och aktiviteternas livscykelfas för att fastställa de mest betydande växthusgasutsläppen och den största potentialen för minskning. Resultaten av denna undersökning visade att de största utsläppen och minskningspotentialen för de återkommande materialen fanns i produktionsfasen, medan bränsleförbränningen fanns i användningsfasen med tonvikt på substitution av fossila material. Litteratur och information från intervjuer kombinerades och analyserades för att identifiera potentiella åtgärder för att minska växthusgasutsläppen. De identifierade och bekräftade minskningsåtgärderna implementerades i reduktionsscenarier för vart och ett av Trafikverkets mellanliggande minskningsmål för projekten i klimatkalkyl. Slutsatsen som kunde dras från dessa scenarier var att de nuvarande möjliga reduceringsåtgärderna ger inkonsekventa resultat av de reduceringar som krävs för att uppfylla framtida mål inom transportinfrastrukturbyggande för dessa typer av projekt. Vägprojekten visade stor potential där alla mål utom ett uppnåddes, men järnvägs- och broprojekten nådde inte de flesta av målen för minskning av växthusgasutsläppen. Resultaten tyder därför på att det finns ett behov av ytterligare åtgärder, insatser och innovationer för att nå netto-nollutsläpp till 2040 för transportinfrastruktur. / In Sweden, the construction sector accounts for 25% of the country’s total greenhouse gas (GHG) emissions, with materials accounting for more than half of these emissions [1][2][3]. The main contributors are steel and concrete, but materials such as aluminium and asphalt also have a significant environmental impact. Sweden has set ambitious targets to reduce CO2 emissions in the transport sector by 70% by 2030 and to achieve net-zero GHG emissions by 2045 [4]. The SwedishTransport Administration (STA) is a government agency responsible for transport infrastructure, which plays a crucial role in achieving these goals [5]. The STA alone is responsible for 1.4 million tonnes of carbon dioxide equivalent (CO2e) emissions per year, which is about 30% of the total GHG emissions from the transport sector in Sweden [6]. To gradually reduce the climate impact of its operations, STA has set milestone targets based on total GHG emissions in 2015 [7]. They aim to switch to 100% fossil-free fuels by 2030 and achieve net-zero emissions by 2040. In addition to these measures, STA has developed a special tool called the Climate Calculation Program (CCP), which is based on the principles of Life-Cycle Assessment (LCA) [8]. This tool is specifically designed to assess the climate impact of transport infrastructure projects. The information was based on energy use and emission data from 13 projects managed by the STA, combined with literature and interviews with people in areas relevant to this project. The 13 projects were divided into three project types, road, railway and bridge, in order to make comparisons between different categories and draw conclusions based on the analysis. These conclusions were based on identifying differences in recurring materials and activities and their climate impacts. Once the recurring materials were identified, the life-cycle phase of the materials and activities was examined to determine the most significant GHG emissions and the highest potential for reduction. The results of this investigation showed that the highest emissions and reduction potential for the recurring materials were in the production phase, while fuel combustion was in the use phase with emphasis on substitution of fossil-materials. Literature and information from interviews were combined and analysed to identify potential GHG reduction measures. The identified and confirmed reduction measures were implemented in reduction scenarios for each of the STA’s intermediate reduction targets for the CCP projects. The conclusion that could be drawn from these scenarios was that the current possible reduction measures provide inconsistent results of the reductions necessary to meet future targets in transport infrastructure construction for these types of projects. Road projects showed great potential where all targets but one were achieved, however the railway and bridge projects did not reach most of the GHG emissions reduction targets. The results therefore suggests that there is a need of additional measures, actions and innovations to reach net-zero emissions by 2040 for transport infrastructure.

This master’s thesis investigates the preparedness of a selection of medium-sized Swedish construction companies for the upcoming Corporate Sustainability Reporting Directive (CSRD). By examining the companies’ awareness and knowledge of the new regulation, this thesis aims to provide insights into the challenges and opportunities they may encounter. The research questions explored include: the extent of these companies’ knowledge and understanding of the CSRD requirements, the most challenging aspects of these regulations, and the potential impact of the CSRD on their sustainability practices.  The results shows that the examined medium-sized Swedish construction companies has limited knowledge about the CSRD. The companies face a number of challenges in connection to their ability to comply to the CSRD. The most prominent challenge was found to be External data collection - scope 3. Furthermore, the companies believe that by complying with the CSRD it will make them more sustainable. However, the companies believe the tools and methods needed to comply with the CSRD could affect their profitability. Nevertheless the companies generally believe that this need for resources can become a long-term investment and thereby make them more sustainable and profitable. / Denna masteruppsats undersöker beredskapen hos ett urval av medelstora svenska byggföretag för det kommande Corporate Sustainability Reporting Directive (CSRD). Genom att undersöka företagens medvetenhet och kunskap om den nya förordningen syftar denna avhandling till att ge insikter om de utmaningar och möjligheter de kan möta. Forskningsfrågorna som undersöks inkluderar: omfattningen av dessa företags kunskap och förståelse för CSRD kraven, de mest utmanande aspekterna av dessa förordningar och den potentiella inverkan av CSRD på deras hållbarhetspraxis.  Resultaten visar att de undersökta medelstora svenska byggföretagen har begränsad kunskap om CSRD och ESRS. Företagen står inför ett antal utmaningar i samband med deras förmåga att följa CSRD. Den mest framträdande utmaningen visade sig vara extern datainsamling - scope 3. Vidare tror företagen att genom att följa CSRD kommer det att göra dem mer hållbara. Företagen tror dock att de verktyg och metoder som behövs för att följa CSRD kan påverka deras lönsamhet. Trots det tror företagen generellt att detta resursbehov kan bli en långsiktig investering och därmed göra dem mer hållbara och lönsamma.

För att möta målsättningarna om klimatneutralitet i Europa 2050 ställs byggindustrin inför ett krav på förändring. Digitalisering och digital transformation av sektorn har potential att bidra till att uppnå målet och de krav som ställs. Det innebär dock ett förändringsarbete i en traditionell sektor där alla involverade individer kommer påverkas i både hur branschen historiskt sett ut och hur den potentiellt kommer att förändra roller och ställa nya krav på kompetens. Tidigare forskning fokuserar på tekniken och är på en hög abstraktionsnivå och lägger inte mycket fokus på individerna som befinner sig mitt i en potentiell transformation. Deras branschkunskap och domänexpertis tas det inte tillvara på. Detta är individer som, trots lägre kunskaper om digital transformation, har en vital inblick i hur processer fungerar och vad det kan innebära för en digital transformation inom sektorn. Genom att intervjua projektledare som arbetar mellan en digital och analog del av byggnadsprocessen ämnar studien att belysa de hinder, utmaningar och möjligheter som finns och måste finnas i åtanke vid en digital transformation av sektorn. Detta för att undvika motstånd vid en implementering och öka möjligheterna för en framgångsrik transformation av industrin. / To meet the goal of climate neutrality in Europe by 2050 the construction industry is facing demands of change. Digitalization and digital transformation of the sector have the potential to contribute towards this goal and the set demands. It will, however, imply significant change of a traditional sector where every involved individual will be affected, both from a historical standpoint and in how roles and competence requirements will change. Previous research in this topic focuses on the technologies and is on a higher abstraction level, and the focus on individuals within this digital transformation is lacking. The professional’s industry- and domain-knowledge is not taken advantage of. These are individuals, that despite lesser knowledge about digital transformation, have a vital insight in how processes work and how these can implicate a digital transformation of the sector. By interviewing project managers, who work between a digital and analogue part of the building process, this study intends to shine a light on the barriers, challenges and opportunities that exist and need to be acknowledged in regard to digitally transforming the sector. This to avoid resistance when implementing and increase opportunities for a successful transformation of the industry.

Small and Medium Enterprises (SMEs) and the role that they play in the economy have been widely studied. SMEs are of particular interest because they are seen as greatly contributing to innovation, economic competitiveness, equity and redistribution, employment creation. Given the positive role that they are seen as playing in the economy, the growth and transformation of small enterprises into medium enterprises is welcomed. It is seen as increasing the benefits of the SMEs to the economy and society in general. The research sought to analyze and draw insights on the growth of enterprises from small to medium size. This issue has been widely studied but as late as 2007, reviewing the state of knowledge about growth in small businesses, Dobbs and Hamilton (2007, p.296) observed that despite the growing volume of applied research, our knowledge base still lacks a body of theory capable of explaining the growth of small businesses. This research therefore responds to this call by Dobbs and Hamilton (2007) for new theoretical perspectives and alternative types of research. It does so by focusing on the practical role that the entrepreneur plays in facilitating or hindering growth. It also responds to this call by using a methodological approach that has not been widely used in this field to date. In addition, not sufficient attention has been paid to the role of the entrepreneur as the dynamic element in the growth and transformation process, neither globally but even less so in the Southern African case in general but even less so in the South African construction setting specifically and in Gauteng in particular. The lack of sufficient attention to the role of the entrepreneur in facilitating or hindering the growth and transformation process is very pronounced in the context of the Southern Africa region. This thesis therefore seeks to address this gap. This thesis takes as its departure, the decisiveness of the entrepreneur in the business system. It places the entrepreneur at the centre of the enterprise and analyses the role that the entrepreneur plays in facilitating or hindering the growth of the enterprise from small to medium size. Freel (2000: p.321) observed that more significantly, the internal dynamics of firm growth have remained something of a 'black box'. Focusing on growth, this research seeks to identify the key drivers of why some firms grow and others do not. It seeks to unravel the "black box" of small enterprise growth in the context of South Africa. In this process, the research sought to focus on the role of the entrepreneur in facilitating or inhibiting growth. The main question that this research sought to answer is: Is the entrepreneur the main driver of small enterprise growth and graduation, and what role does he or she play and how does he or she facilitate the growth and graduation of small into medium enterprises in South Africa? Building on the main and sub research questions the research sought and successfully proved the following Propositions: Proposition One (P 1): The entrepreneur is the key driver of small enterprise growth and graduation in South Africa. Proposition Two (P 11): The entrepreneur is the main inhibitor of small enterprise growth and graduation in non- growth small enterprises in South Africa. Proposition Three (P 111): Macro - economic environmental factors are a key but not the decisive driver for growth and transformation of SMEs. Proposition Four (P 1 V): The growth and competitiveness of the industrial sub sector is a key but not decisive driver of growth and competitiveness of SMEs. This research was undertaken within the framework of qualitative research. It was undertaken in four phases, namely: Phase One: Sector and SME Selection Phase Two: Individual Interview Phase Three: Document Analysis Phase Four: Case Study Development focusing on the role of the Entrepreneur in the Growth Process The data analysis was driven by the model of the drivers of SME growth and transformation already outlined above. It sought to apportion qualitative weightings to key already identified drivers of growth and transformation: macro-economic environment, industry sub sector, access to finance, technology, and BDS and the entrepreneur's motivation and skills. The data analysis delved deeper into the last category of drivers, entrepreneur's motivation and skills. It dissected the role that the entrepreneur's skill played in the overall growth and transformation of the enterprise. The data gathered from the three methods, namely individual interviews, follow up telephonic interviews and the document analysis were analyzed to arrive at the role that the entrepreneur's skills played in the growth and transformation process. Qualitative analysis of the entrepreneur's responses was undertaken to apportion the weighting given to the key drivers of the growth and transformation process. The data analysis also sought to unravel the key constituents of the entrepreneur's skills. It identified what constitutes the entrepreneur's skills that are crucial to the growth and transformation process. Focus was on the technical, managerial or leadership aspects. Findings from the data analysis assist in the conclusions and recommendations. This study was limited to Gauteng province of South Africa. It is hoped that this province will represent the best construction macro-economic environment in South Africa. This study concentrated on the sectors that were selected from the sector selection process. The study interviewed entrepreneurs and enterprises that are exclusively in the selected sector. The study was limited to medium sized enterprises that grew out of small enterprises that were formal - registered, licensed and operating within the framework of the law. The medium enterprises that this study focused on were not subsidiaries of larger conglomerates. This study also did not focus on medium enterprises that were created as medium enterprises and did not grow in size. The study is based on three key assumptions: the growth in employment is a sufficient reflection of the growth process, changes in the structure of the business are a direct result of the growth in employment and what the entrepreneur does directly reflects itself in the growth or lack of growth in the enterprise. This study has the following limitations: the peculiarities of the selected sector construction, growth in employment may not capture the entirety of the growth process and the fact that the study was conducted in the period of the Soccer World Cup 2010 affected the perceptions of the owner managers to be more positive than could have been experienced outside of this unique event. This research has proven through the data gathered, presented and analyzed that the owner manager of the respondent enterprises is the fulcrum upon which all the major decisions in the enterprise revolve. It is the quality of these decisions that drive or hinder the growth process. The owner manager makes the key decisions regarding: - the role and nature of interaction with the government, - the structure of the enterprise and the roles and responsibilities of the staff within the enterprise, - the marketing strategy, - the quality and skill level of the staff, - the role information technology, the nature and type of communication within the enterprise and between the enterprise and its external stakeholders, - the culture of the enterprise, - the interaction between the business and family and, - the management of the book of accounts. It is the cumulative impact of these decisions that the owner manager makes that propel the enterprise to growth. This confirms that the entrepreneur is the main driver of enterprise growth and graduation from small to medium enterprise size through the decisions that he or she makes. This research has also identified that it is not only the decisions that the owner manager makes that matter. It is also the management style that the owner manager adopts that facilitates or hinders growth. The owner manager needs to adopt a participatory management style which empowers the staff, to facilitate enterprise growth and transformation. Based on the data gathered this research has dealt with the issue of the impact of the macroeconomic environment on the growth of the owner managed construction enterprises. Focusing on growth, this research has identified the key drivers of why some owner managed construction enterprises firms grow and others do not. The research has identified the macroeconomic environment as a key driver of the performance of the whole economy. A key element of the construction industry which positively benefitted the enterprises in the period 2002 - 2010 is the construction boom experienced because of the Soccer World Cup 2010. The construction bonanza was based on the ten new stadia to be build or renovated and the accompanying road infrastructure. This played a key factor in the positive growth experience by most of the firms in the industry. The South African economy performed well in the period 1994 - 2008. The good performance of the economy in the period 1994 - 2008, had a positive spillover effect on the construction sector and the enterprises in that sector. This proves that the macroeconomic environment is a key driver of growth and competitiveness. However, starting in 2008, the GEFC set in. The impact of the GEFC on the economy was very severe. The GDP declined dramatically and the inflation rose. This impacted the whole economy. Added to this was the impact of the newly introduced National Credit Act. The National Credit Act made access to credit especially for housing loans more difficult. Despite the combined negative consequences of the GEFC and the National Credit Act, the majority of the respondent enterprises continued to experience growth. One respondent enterprise suffered a dramatic decline in sales and growth in this period. This was more because of the 'wrong' marketing strategy it chose to respond to the overall down turn in the economy. Significantly, when the owner manager adjusted the marketing strategy, sales and growth have begun to pick up again. This proves that a positive macroeconomic environment is crucial as a driver of growth but is not a decisive factor because even when the macroeconomic environment turns negative, growth firms are able to maintain their growth path. So, in conclusion, the macroeconomic environment is a necessary but not sufficient condition for enterprise growth. The above conclusion on the macroeconomic environment is also true of the sector competitiveness and growth's impact on the growth of enterprises in that industrial sub sector. As the economy has grown, so has the construction industry. Within the period 2000 - 2008, the construction industry has also been performing well on the back of the good macro economic performance. As a result the RMB / BER and the FNB / BER Business Confidence Indexes have been on a gradual upward trend. The Respondent Enterprises in this research clearly benefited from this gradual upward trend in the economy in general and the construction industry in particular. The Respondent Enterprises experienced sustained growth in this period as well. This confirms that growth enterprises benefit from a growing and competitive industrial sub sector. However, the industrial sub sector took a negative turn on the back of the GEFC, the National Credit Act and the end of the 2010 Soccer World Cup construction boom in the pperiod 2008-2010. Despite this, the majority of the respondent enterprises continued to enjoy significant growth. This leads to the conclusion that the growth and competitiveness of the industrial sub sector is a key but not decisive driver of growth and competitiveness of SMEs. This research has therefore unraveled the "black box" of owner managed small construction enterprise growth of the South Africa context by analyzing the role of the macroeconomic environment, the growth and competitiveness of the industrial sub sector and the owner manager. In this process the research has focused on the role of the entrepreneur in facilitating or inhibiting growth and highlighted the entrepreneur's centrality to the growth process. Through the use of the case study method this research has been able to address the how and why of construction enterprises growth in Gauteng. This study has added value to the existing body of literature on enterprise growth by delving deeper into many already known factors driving enterprise growth. This research in most of the identified areas has been to analyze deeply and give greater insight into the dynamics of how growth actually happens within the enterprise through the role of the owner manager. Through this process this research has helped in opening Freel (2000)'s 'black box" of enterprise growth with particular reference to the construction sector in Gauteng, South Africa. This study contributes to the growing body of literature on the growth and transformation of SMEs globally. But specifically it makes a contribution to the understanding of the growth and transformation of the construction SMEs in Gauteng province of South Africa where there is a dearth of such studies. In a country and province where the issues of increasing black participation in the economy is topical, this study will increase society's understanding of how construction SME growth and transformation can contribute to the realization of this goal. This study assists in creating awareness within society of how entrepreneurship development can play a major role in achieving the goal of equitable distribution of the region's wealth. It contributes to a realization of a society that is supportive of enterprise development and an enterprise culture. The study contributes to the debate of what policy measures can assist in the development of a construction entrepreneurial class. The BEE policies attempt to create an environment which facilitates the growth and graduation of SMEs. This study will assist in informing how these policies can best be shaped. This study contributes to a greater understanding of this phenomenon in the context of the construction sector in South Africa. By focusing on the qualltative approach this study seeks to bring a different angle to the largely quantitative approach which has dominated the study of SME growth thus far. / Business Management / D.B.L.

Omvänd skattskyldighet för byggsektorn tillämpas i Sverige sedan den 1:e juli 2007. Tilllämpningen omfattar endast tillhandahållande av tjänster som ur ett allmänt perspektiv bedöms vara byggtjänster. Varuleveranser är uteslutna från tillämpningen. Omvänd skattskyldighet innebär att, istället för att tillhandahållaren av en byggtjänst fakturerar förvärvaren med moms för att sedan redovisa denna till staten, är det numera förvärvaren av byggtjänster som är skattskyldig för moms. Syftet med omvänd skattskyldighet för byggsektorn är att omöjliggöra momsfusk i entreprenadkedjor där oärliga företag, som bland annat ägnar sig åt att ställa ut falska fakturor som underlag för avdragsrätt för ingående moms, är inblandade. Påföljden vid undlåtenhet att tillämpa omvänd skattskyldighet är skattetillägg. Utformningen av lagens rekvisit är synnerligen vag. För att omvänd skattskyldighet ska aktualiseras, ska förvärvaren av en byggtjänst vara en sådan förvärvare som själv i sin verksamhet inte endast tillfälligt tillhandahåller byggtjänster eller vara en förvärvare som tillhandahåller förstnämnda förvärvare sådana tjänster. Denna formulering har, i kombination med avsaknaden av praxis på området, resulterat i en avsevärd svårighet att i gränsfallen avgöra om omvänd skattskyldighet ska tillämpas eller inte. Gränsdragningar som är aktuella är bland annat mellan leverans av vara och tillhandahållande av tjänst, mellan byggtjänster och andra tjänster samt mellan att endast tillfälligt tillhandahålla byggtjänster och att mer än tillfälligt göra detta. Därtill kommer bedömningen av hur länge en förvärvare ska anses omfattas av reglerna om denne helt bytt verksamhetsinriktning och inte längre är i byggbranschen. Fråga uppstår också om huruvida det, förvärvare och tillhandahållare emellan, föreligger en upplysnings- respektive undersökningsplikt rörande förvärvarens status. Skatteverket har stor betydelse för utformningen av riktlinjer och för lagens tillämpning, en uppgift som lämpligtvis borde anförtros åt domstolsväsendet. Uppsatsen behandlar gränsdragningsproblem som uppstår till följd av rekvisitens utformning. Dessa leder i sin tur till exempelvis ökad administration och felaktigt debiterad moms. Ur rättsäkerhetsaspekt kan påpekas att den enskilde i gränsfallen har mycket liten möjlighet att förutse beskattningskonsekvensen av en transaktion och tenderar därför att tillämpa omvänd skattskyldighet för säkerhets skull, snarare än för att bedömning gjorts att transaktionen faller inom ramen för tillämpningen av omvänd skattskyldighet. Den rättsosäkerhet som gränsdragningsproblemen för med sig, framstår därför som den mest anmärkningsvärda konsekvensen av rekvisitens utformning. Syftet med uppsatsen är att utreda rättsläget, analysera gränsdragningsproblematiken och att lämna förslag på riktlinjer för vad som kan tänkas vara mer än tillfälliga tillhandahållanden av byggtjänster, för att lättare kunna avgöra om omvänd skattskyldighet ska tillämpas eller inte. Möjliga bedömningsgrunder för att fastställa vad som menas med att inte endast tillfälligt tillhandahålla byggtjänster, anser vi vara regelbundenhet, tjänstens omfattning och tjänstens värde i förhållande till övrig omsättning. Bedömningsgrunderna har sin förankring i Tysklands utformning av reglerna om omvänd skattskyldighet för byggsektorn och i ett av de få uttryck Skatteverket har lämnat för vad som skulle kunna tänkas tjäna som vägledning för vad som ska betraktas som inte endast tillfälligt. / Reverse charge is, since 1 July 2007, applicable in the construction sector. The application comprises the supply of construction services and thus, all delivery of goods is excluded. Only services which, from a general point of view, appear to be construction services fall within the scope of application of reverse charge. Reverse charge mean that the taxable person to whom the supply of services is made is the person liable for Value Added Tax (VAT) instead of the supplier. The purpose of reverse charge is to preclude tax evasion in contractor chains where dishonest contractors supply others with false invoices to serve as a basis for deduction of input VAT. The penalty for not applying reverse charge when obligated is tax fine. The wording of the requisite of the law is remarkably vague. In order for reverse charge to be applicable, the taxable person to whom the construction services are supplied must himself, more than temporarily, supply such services or be a taxable person who supplies such services to such taxable person. The unclear wording, in combination with the lack of case law on the subject, has led to considerable difficulty to determine whether to apply reverse charge or not in borderline cases. Establishing boundaries is necessary when determining whether a transaction constitutes sale of goods or supply of services, construction services or other services as well as when determining what constitutes temporarily respectively more than temporarily supplies of construction services. If a taxable person who supplies construction services changes his business and thus ceases to supply such services, an additional assessment on how long after the change of business the taxable person should be considered to supply construction services must be made. The uncertain conditions also raise the question whether there is a mutual obligation between parties to inform each other of their status when supplying and purchasing constructing services. Swedish Tax Authorities have become the leading maker of guidelines for the application of reverse charge in the construction sector. This is a task best left to the courts. This paper considers problems which emerge because of the wording of the requisites. In turn, these problems lead to an increased level of administration as well as to wrongly collected VAT. It should be noticed, that from the aspect of legal certainty, the individual has very little ability to foresee the taxation consequences of a transaction. Therefore the individual may tend to apply reverse charge to be on the safe side, rather than because it has been established that the transaction fall within the scope of application of reverse charge. This legal uncertainty is the most notable consequence of the wording of the requisites. The aim of this paper is to examine the actual meaning of the law, analyse the problems resulting from the insufficient wording of the requisites, as well as presenting possible guidelines on what should be considered as more than temporarily supplies of construction services. The guidelines aim to facilitate the conclusion on whether or not reverse charge is applicable. Possible grounds of assessment for determining when a taxable person should be considered to more than temporarily supply construction services are regularity, the extent of the construction service, as well as the value of the construction service in comparison to the overall turnover. The grounds of assessment are influenced by the application of reverse charge in German law and by one of the few guiding principles presented by the Swedish Tax Authorities concerning the meaning of the expression more than temporarily.