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The impact of competition law remedies on the taxation process in South AfricaMhango, Muyeyeka Bazuka 24 July 2013 (has links)
Combating the effects of the global recession that hampered the economies of various nations has been endeavoured by many governments since 2008. The South African government’s stand to do this shows that it is possible to return the economy back to its glory days, however, the duration of this process of overturning the same is unknown. The government has raised policies and programs, one of which being the New Growth Path (NGP) to combat these effect. This programme, inter alia, calls for increased government expenditure to facilitate job creation through infrastructure development. It is trite economic principles that government expenditure has to be balanced with its revenue collection, otherwise it might lead to budget deficit. Prolonged budget deficit, naturally, is not ideal for a nation’s economy as the same increases government borrowing, results in higher taxes, and affects inflation. While government revenue is mostly financed through taxes, studies show that increasing taxes is also to the detriment for the economy. Therefore, there is a need for disenable policy stand to be taken in respect of the government’s programme, as well as the generation of revenue to support the same. In this regard, one of the ways being advanced by this research in respect of a better combating the recession is to utilise economic legislations enacted in the country. Amongst other economic legislations in South Africa this paper discusses Income Tax Act (SA ITA) (which regulate the persons to pay income taxes) and Competition Act (which regulate fair competition). The focus of this dissertation revolves around the impact competition law remedies have on the income taxation process. The aim of the research is to analyse the possible loopholes in the current legislation that might hamper a government revenue generation to support its new growth path. This was met through an extensive study of relevant literature in competition and income tax laws in South Africa and also comparative analysis with relevant laws of the United States of America (USA). The main conclusion drawn from this research is that there is an impact of the current competition law remedies on the income taxation process. This research promotes and argues for a change in approach, through government enactment of clear and certain laws both in the field of competition law and tax law. This change would assist government in raising revenue more effectively and achieve it economic growth path and, in turn, combat the global economic crisis that affected the economy. / Dissertation (LLM)--University of Pretoria, 2012. / Mercantile Law / unrestricted
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Money makes the world go round: Sachsens Bibliotheken in der HaushaltskriseGolsch, Michael 19 April 2010 (has links)
Das SMWK muss in diesem Jahr 24 Millionen EUR einsparen und auch in den nächsten wird die Haushaltslage des Freistaats Sachsen angespannt und auf Konsolidierung angelegt bleiben. Auch die Bibliotheken bleiben von Kürzungen nicht verschont und dies, obwohl sie zu den bestbesuchtesten Kultureinrichtungen überhaupt gehören. So haben die sächsischen Hochschulbibliotheken 2008 über 6,6 Millionen Medien ausgeliehen. Angesichts der Personal- und Sachkürzungen werden in den folgenden Jahren innovative Wege zur Steigerung der Ausleihzahlen sowohl absolut als auch pro investierten EURO und die zunehmende Einbindung von ehrenamtlich Tätigen beschritten werden müssen.
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Leading Competencies for an Economic Crisis : A Lesson from History and the PresentGalanton, Uitz, Uitz, Marcel January 2022 (has links)
This study aims to identify leading competencies for an economic crisis. Moreover, the studyprovides insights into how those competencies can be developed and deployed in differentstages of a crisis. Ten pre-recorded interviews with various CEOs from the Financial Crisis 2008/09 andCovid-19 pandemic have been collected to conduct the research. The collection was basedon criteria in accordance with the research question. The interviews have been used to testand modify James and Wooten's (2010) framework. Using an abductive approach and analyzing the data based on the thematic analysis, the studyconcluded that the leading competencies for an economic crisis are communication, trust,creativity, and expertise. This study complements James and Wooten's (2010) model byclaiming that the four mentioned competencies are the building blocks in detecting earlywarning signals of crises; preparing an organization for a crisis; reducing the bad publicityamid a crisis; and returning the business to normal operations while focusing on revenuestream. Furthermore, the study acknowledges the importance of personal health, empathy,and the growing need for reskilling leaders and managers in using their competencies in aremote work environment. The study serves as a guideline for leaders who want to improve their leadershipeffectiveness. The data analysis summary presents the sub-competencies needed to enhancecommunication, trust, creativity, and expertise. Moreover, the framework highlights whichcompetencies are valuable in different stages of the crisis.
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Vliv ekonomické krize na katalánský nacionalismus / The impact of the economic crisis on the nationalism of CataloniaRisingerová, Karolina January 2014 (has links)
The thesis is focused on the Catalan nationalism as the nationalism of the nation without state and its changes during the economic crisis. The objective is to analyse potential impact of the economic crisis to the Catalan nationalism and its changes after 2008, firstly at the level of public opinion, secondly and mainly at the political level in the frame of the analysis of the Catalan political parties in the Catalan parliament after the elections in 2006, 2010 and 2012. The parties are divided according their demands to the central government using the Dandoy's typology. The intensification of the demands for the independence in the Catalan society and its correlation with the worsening economic indicators, as the unemployment, Catalan debt or the changes of GDP, is analysed by the linear regression analysis in the first part of the study. The connection between nationalist questions and the economic crisis is analysed in the second part of the thesis. Three tools of the election campaign in 2006, 2010 and 2012 are used for this analysis - the electoral programmes, the electoral debates and interviews in television and the electoral spots. The conclusion of the thesis is whether the nationalist demands in the Catalan society and of the Catalan political parties increased and if so, whether it is...
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Vliv ekonomické krize na aktivity společenské odpovědnosti firem / The Influence of the Economic Crisis on Corporate Social Responsibility ActivitiesPotůčková, Petra January 2014 (has links)
The aim of this thesis is to introduce the concept of Corporate Social Responsibility (CSR) and describe the relevance of corporate social responsibility activities. Due to the fact that, one of the basic characteristics of Corporate Social Responsibility, is long-term in character, which requires a dedication to CSR activities, even in times of financial difficulties when company does not have the optimal results, this thesis shows how selected companies fulfill the concept of CSR. The theoretical part is divided into two parts - the first is the concept of Corporate Social Responsibility, which focuses on the development, pillars, benefits and concepts associated with this concept. I deal with crisis and describe financial crisis, economic crisis, its development, causes and consequences in the next part. The empirical part of this thesis is based on the methodological triangulation - expert interviews, documented examination and comparison. This thesis sampled five selected companies and shows how these companies perceive CSR, what activities they have implemented, how to cope with the crisis that affected them and how it affected the implementation of CSR activities. Another benefit of this thesis is to expand knowledge about values of companies around the city of Kolín. The results of this...
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Vliv ekonomické krize na postoj nizozemské Strany svobody vůči Evropské unii / Impact of the economic crisis on the position of Dutch Freedom party towards the European UnionLoučková, Lenka January 2016 (has links)
Bc. Lenka Loučková 2015/2016 Impact of the economic crisis on the position of Dutch Freedom party towards the European Union Abstract This thesis focuses on the relationship between the economic crisis and the attitude of the Dutch radical right populist Freedom Party (PVV) towards the European Union (EU). The aim of this thesis is to determine whether the economic crisis influenced the opinion of PVV on the EU in a negative way and whether it caused the shift of the party in the categorization of attitudes towards the EU by Petr Kopecky and Cas Mudde. The research also aims at contributing to the wider discussion about the nature of right radicalism, populism and Euroscepticism in the EU by pointing to the similarities and differences between PVV and other European parties belonging to the radical right populist family. The time frame of the research starts with the origins of the party in the year 2005 and ends with the last important elections that PVV participated in, the European Parliament elections in 2014. Election manifestos, as well as official statements of the party and its representatives on the Internet and in the media are used for the analysis. The research itself is focusing on three areas: EU's institutional setup and the direction of European integration; issues related to movement of...
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Anpassningar i kristider : En studie om småföretag inom detaljhandel / Adaption in times of crisis : A study of small retail businessBergström, Jane, Godring, Mikaela January 2023 (has links)
Syftet med denna studie är att undersöka de anpassningar som småföretag inom detaljhandeln i Visby innerstad gjort för att överleva de ekonomiska kriserna som pågått sedan 2019. Studien har för avsikt att undersöka vilka marknadsanpassningar småföretagen genomfört. För att komma närmare studiens frågeställning har vi använt oss av contingency theory, en teori som förespråkar anpassning för företag när det sker förändringar i omvärlden. Tidigare studier har visat att anpassning är en viktig strategi för ett företags framgång. Modellen vi har använt oss av för att undersöka småföretagens anpassningar är marknadsföringsmixen, produkt, påverkan, pris, plats och personal. Det empiriska materialet har samlats in genom semistrukturerade intervjuer med åtta småföretag i Visby innerstad. Vi har under studiens gång sett att det skett anpassningar i alla fem element. Under pandemin gjorde man anpassningar i elementen produkt, personal, påverkan och plats. Under pågående lågkonjunktur har anpassningarna skett framförallt i pris och produkt. Butikerna har fått högre omkostnader eftersom el, hyra och leveranser har blivit dyrare men många har ändå valt att inte höja sina priser även om det finns behov för det, detta val beror främst på att de känner en risk att förlora kunder. Vi ser också att marknadsföringen har blivit än viktigare för samtliga butiker. Tidigare studier har visat att företag som lägger pengar på reklam och marknadsföring under ekonomiska kriser är de företag som det gått bäst för. / The purpose of the study is to gain an understanding of how small businesses in Visby inner city have adapted in the economic crisis that has been going on since 2019 to preserve their profitability. The study intends to investigate which adaptations the owners of companies have been considered important for their survival. To get closer to the study´s question, we have used contingency theory, a theory that advocates adaptations for companies when there are changes in the outside world. The study consists of a qualitative study where the empirical material was collected through semi-structured interviews with eight owners of small businesses, which we then analyzed using the marketing mix. In the result, we have seen that there have been adjustments in all five elements, mainly during the pandemic where adaptations were in the elements product, people, promotion and place. During the ongoing recession, adjustments have taken place primarily in price and place. The results show that small businesses in Visby's inner city have a customer base that is loyal and cyclical strong, which contributes to the profitability of small companies during times of crisis.
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Dopady americké hypoteční krize z roku 2007 na ekonomiku ČR / Influence of the American economic crisis of 2007 on Czech economyGajdošová, Veronika January 2021 (has links)
This diploma thesis focuses on financial crisis from 2007 and its impact on Czech economy. Special attention is given to four macroeconomic indicators in Czech Republic and their transformation during this crisis and after it. First part focuses on definition and description of characteristics and stages of business cycles, first in general and then specifically when talking about 2007's economic crisis. Subsequent practical part analyses specific economic repercussions stemming from the crisis, pointedly in macroeconomic indicators, state budget and mortgage market. In the final part of this thesis, the knowledge and findings about these areas, which accurately depict overall status of Czech economy during the crisis and after it are evaluated and commented on. This thesis may be used by humanities' teachers to illustrate the functioning of business cycles and their impacts on economies. KEYWORDS: Czech economy, business cycle, trade cycle, economic crisis, mortgage crisis, globalization
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Green Bond’s co-movement with the treasury bond, corporate bond, stock, and carbon markets during an economic recessionKarimi, Niousha, Lago, Isac January 2021 (has links)
Background: With the tremendous growth of the Green Bond (GB) market, understanding the relationship of the GB market with other financial markets gains importance. The Covid19 pandemic causing a recession in most major economies creates an opportunity to see the co-movements of the GB market with other financial markets under a period of economic crisis. Purpose: This study aims to use the economic contraction catalyzed by the 2020’s Covid-19 pandemic as a means to investigate the co-movements between the GB and the treasury bond, corporate bond, stock, and carbon markets during an economic recession. Through this, we intend to find if co-movements of the GB market have changed, and if so, how. Method: As the collected data is time-series data, Augmented Dickey-Fuller and Ljung-Box tests are utilized for preliminary testing. Thereafter, a univariate-GARCH model is used for volatility modeling. Moreover, the DCC-GARCH model has been conducted to determine the co-movements between the markets. Conclusion: The results of the study show that in the case of GB, treasury, and corporate bond markets, no considerable changes were observed in the co-movement among the two different sample periods. Moving to the stock and GB markets, it was found that the co-movement increased at the beginning of the crisis. However, for the whole crisis period, no substantial changes can be seen in comparison to the pre-crisis period. Furthermore, the co-movement between the two markets was found to be weak in general. Moving on to the results obtained for GB and carbon markets, at the start of the crisis, a sharp fall can be observed. When compared to the pre-crisis period, the co-movement showed a slight increase, yet very weak. Furthermore, it was observed that the co-movement between the two markets has been weak during the whole sample period.
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IL RUOLO EUROPEO DELLA GERMANIA DALLA CRISI ECONOMICA AL 2015: L'INFLUENZA REGIONALE TRA EGEMONIA RILUTTANTE E CAPACITA'DI LEADERSHIP / The European Role of Germany after the Economic Crisis until 2015: Regional Influence between Reluctant Hegemony and Leadership CapacityBRUNO, VALERIO ALFONSO 06 April 2017 (has links)
La ricerca indaga qual sia stato il ruolo regionale della Germania nel periodo che va dalla crisi economica del 2008 al 2015 basandosi su tre elementi in particolare:
1)Tipologia/stile di potere regionale. Il potere esercitato dalla Germania a livello regionale di tipo egemonico coercitivo o benevolente e multilaterale.
2)Guida/conduzione della regione. L'efficacia complessiva della guida/conduzione regionale della Germania nel periodo post-crisi.
3)Influenza complessiva. L’influenza complessiva del potere della Germania a livello regionale tra il 2008 ed il 2015.
La ricerca sostiene che la Germania, successivamente alla crisi economica globale, abbia disposto nell’arco temporale 2008-2015 di un potere molto efficace, sia a livello deliberato che non-intenzionale, sviluppando un ruolo regionale non sempre ben definito, esibendo tuttavia tratti caratteristici più assimilabili alla leadership in senso stretto e dimostrandosi spesso molto capace nel condurre la regione europea attraverso situazioni critiche. / The research investigates what has been the particular role of Germany in the period from the 2008 economic crisis up to 2015, based on three elements in particular:
1) Type/style of regional power. The power exercised by Germany, on a continuum from a regional hegemonic type to a benevolent and multilateral leadership.
2) Guide/conduct of region. The overall effectiveness of Germany's regional guide role in the post-crisis period.
3) Overall influence or "power over outcomes". The influence excercised by Germany at the regional level between 2008 and 2015.
The research supports eventually that Germany, following the global economic crisis, has disposed during the period 2008-2015 of a very effective power (both intentional and non-intentional) developing a particular regional role not always in a clear and defined way, exhibiting indeed traits similar to a leadership and being often capable of leading the European region through critical situations.
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