Submitted in fulfillment of the requirements for the degree of Masters in Management Sciences: Business Administration, Durban, South Africa, 2017. / Given the current, global, economic situation, the status of youth entrepreneurship in South Africa is no different to that of the youth in other countries. It is debatable whether similar support and mechanisms used by other countries can be used without contextualising them for the South African environment. Cultural differences, level of education, different market standards, and a different socio-political environment are some of the factors that should be taken into consideration, when aiming to create an enabling environment that will open entrepreneurial opportunities for South African youth. A major threat for youth, especially in South Africa, is that if their needs and desires are not addressed, the youth will lose faith in starting their own entrepreneurial activities and in that way, become more dependent on the government to create employment opportunities for them. This situation certainly could add to the currently high unemployment rate and in the long-term, high youth unemployment could destabilise the country. This study is aimed at investigating entrepreneurship activities in a semi-rural area, with the aim of identifying the inherent weaknesses that prevent young people from pursuing entrepreneurial activities, as well as those enabling factors that can mitigate against these identified weaknesses. The study is conducted in the UGu District Municipality, specifically, the Umdoni Local Municipal area has been selected. A mixed methods research approach was used and 120 respondents from the selected municipal area participated in this study, including the municipal official. The study highlighted that access to financial support is one of the primary obstacles for the setting-up of a new business, since the majority of young people in the area tend to come from disadvantaged backgrounds. In addition, the research pointed to other challenges, including the business registration process, lack of adequate entrepreneurial training and mentoring programmes, the impact of crime in starting a fledging business and general support from government departments and agencies. Should these challenges not be addressed through an enabling environment, young people will, in the process, be discouraged from engaging in entrepreneurial activities. Given that the study was conducted in a semi-rural area, there are certainly greater challenges to the development of youth entrepreneurship. Therefore, the recommendations include municipalities creating a special relationship with government agencies to obtain greater assistance; that Government and its agencies consider setting up a designated fund to assist young people who want to open business in semi-rural and rural areas; that the administrative requirements for such a group of young entrepreneurs, in respect of funding, training, support, mentoring and business registration, be much more accessible and easier to obtain. / M

Since the inception of the new dispensation, entrepreneurship has been identified as one of the key enablers of economic participation. For this reason the government has established strategic institutions and mandated them to promote entrepreneurship in the country with the aim of increasing economic participation and entrepreneurial activities. One of the key and the fastest growing industries that have been identified as needing attention with regards to increasing participation of the women entrepreneurs is the tourism industry. There is now a noticeable growth of women entrepreneurs in this industry. They are found running bed and breakfasts (B&Bs) and conducting tours in urban areas as well as townships and rural areas. This is further evident if one looks at the value chain in the tourism sector. However, women entrepreneurs that are found in this sector are facing specific challenges that hinder their progress towards achieving sustainable businesses, especially those running or intending to run B&B businesses. Some of these challenges are sector related and some are just inherent to pursuing an entrepreneurial journey. The participation of women in the mainstream of entrepreneurship presents unique challenges as well. Women were never allowed to participate fully in the entrepreneurial activities. The latter still contributes to the challenges faced by women in their journey towards developing and operating sustainable businesses irrespective of the industry in which they operate in. Based on the above discussion, the main problem statement of this study is: To develop a strategic entrepreneurial model to enable female entrepreneurs to operate sustainable B&B businesses in the tourism industry.

The aim of this thesis is to compare taxation of employee and self-employed in 2016. The thesis is divided into two parts, theoretical and practical research. In the theoretical part, there are defined terms and theoretical aspects of taxation. The practical part consists of comparison of taxation of employee and self-employed at different income levels. Taxation involves personal income tax, health insurance and social security.

This thesis focuses on current very important and widespread IT sector on the Czech labor market and discusses the frequent solutions to the problems of IT workers employment: outsourcing. The theoretical part of this work solves development and overall approach to outsourcing. The practical part includes the legal framework of outsourcing in the Czech Republic. Given is the definition of the ICT sector, including individual sub-branches of the IT sector with their individual specifications and performance of EI-PRAGUE, s.r.o. whose database of IT specialists, together with data of Czech Statistical Office it is also used for actual calculations. These calculations help to dismantle the advantages and disadvantages of outsourcing, both from the perspective of a worker employed on main job or self-employed, but also from the perspective of the IT specialists provider, state and health insurers. Carried comparisons have conflicting results. From the perspective of the worker is in almost all respects advantageous to work as self-employed, while in terms of state income and health insurers is more suitable if the workers are in an employment relationship at main job.

The diploma thesis deals with differences in employment and Švarcsystem. The work describes the basic concepts and principles of employment and Švarcsystem. It is based on current legislation on accounting, tax and legal. In the practical part it compares the tax burden on employment in difference of Švarcsystem and their different impacts on public budgets, as well as this problem is showed on actual court cases.

The thesis entitled Comparison of revenue and expenditure of the state budget for the self-employed and employees for the entire active and retirement period of life of individuals under conditions of 2015 deals with how, whether and under what conditions the self-employed are less taxed than their colleagues working in full-time employment with a comparable income. The model example points out the income threshold at which individual is better off being self-employed, and when it is more advantageous from the viewpoint of the state to be an independent contractor, not an employee. The models include the self-employed, who are misclassified as well as factors such as different amount of sick leave, lower pensions, lower unemployment benefits caused by lower deductions for social insurance, and other factors that are not immediately obvious but markedly influence the total amount of income and expenses to the state of the individual when working as self-employed or an employee.

On observe au plan national comme international une augmentation de la consommation de certains produits, singulièrement de drogues illicites, voire d’une poly consommation (alcool, médicament, cannabis,…). Du fait de cette tendance générale, mais aussi en raison des évolutions propres au travail, les lieux d’activité professionnelle sont aujourd’hui de plus en plus confrontés à la question. En effet, des risques peuvent être encourus au travail par le consommateur, ses collègues ou des tiers. Alors même que les obligations patronales concernant la santé et la sécurité des travailleurs sont aujourd’hui substantielles, l’employeur est tenu dans sa gestion de la question au respect des libertés et droits fondamentaux de la personne salariée. En évitant toute approche généralisante, dénonciatrice du salarié-consommateur nécessairement pourvoyeur de risques pour l’entreprise, il convient, dans une démarche constructive, de ne pas nier un phénomène porteur de mises en cause potentielles de la santé ou de la sécurité de travailleurs, de difficultés de gestion et de responsabilités de l’entreprise. Quelles réponses juridiques sont disponibles, pertinentes, imaginables, dans une perspective à la fois de sécurisation juridique des entreprises mais aussi de respect des libertés et droits fondamentaux des personnes, de prévention des risques professionnels et de prise en charge du salarié consommateur ? L’approche juridique entend ici prendre en compte les réalités du terrain, les acquis et questionnements d’autres disciplines ainsi qu’un éclairage de droit comparé. / At both national and international levels we can observe an increase in the use of certain substances, particularly illicit drugs and even poly consumption (alcohol, medication, cannabis,…). Due to this general trend, and because of evolutions inherent to work itself, the work place is now more and more confronted to these issues. Indeed, such behavior exposes the user, his or her colleagues and even third parties to a number of risks. Even though employer's duties on matters concerning employee's health and safety are substantial nowadays, the employer is held to respecting the fundamental rights and freedom of the worker when dealing with such issues. While avoiding a general approach that would simply denounce the user-employee that is necessarily a cause of risk exposure for the firm, it is necessary, in a constructive approach, to not deny a phenomenon that puts in question the health and safety of the workers, and generates managerial and liability problems for the firm. Which are the available juridical responses that are pertinent and imaginable, that would protect legal certainty, respect the fundamental human rights of the people involved, help prevent professional risks and take care of the employee-user? The juridical approach intends to take into account the realities of the field, the insights of other scientific disciplines and a comparative contribution.

The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.

Empirically, self-employed persons often operate with the support of their partners or other household members as co-workers in the firm. The formal or informal employment of the marriage partner in particular seems to have a lot of advantages, such as fiscal benefits and low wage costs. But from a theoretical point of view, these advantages are jeopardized by serious cooperation problems: If the spouse of the self-employed decides to work in the jointly-run business, former qualifications are lost. Hence a one-sided dependence on the part of the co-working spouse arises, which increases with the amount of relation-specific investments. Hence the actors are confronted with a cooperation problem, because the decision for co-working requires trust concerning the future action of the self-employed. Within this framework, this paper is focused on the determinants which influence the decisions concerning collaborating in the business of a self employed life’s companion as well as the extent of labor provided in the case of co-working. It can be assumed that the three types of determinants investigated in this paper affect the assignment of a spouse or cohabitation partner in the business of a self-employment person: (1) economic determinants which are individual productivity and human capital of the life’s companion, (2) the situation of the family and the household, and (3) characteristics of the entrepreneur and the firm. Based on a sample of self-employed empirical analysis indicates that trust and specialization play a crucial role in explaining co-working of the life’s companions of self-employed persons. However, economic determinants like productivity and human capital do not show the expected effects on collaboration.:Introduction; Determinants for co-working of companions; Data and variables; Empirical results; Conclusion

The diploma thesis deals with labour market issues in relation to a selected group of self- employed persons during the coronavirus crisis of 2020. The main goal of the thesis deals with mapping and comparing the change of approach to self-employment during the coronavirus crisis from perspective of the theory of social construction of target populations by Ingram and Schneider. The main goal of the thesis was supplemented by four research questions that deal with the transformation of the social structure of the self-employed during a pandemic, the resulting policy, the tools used in employment policy and the variability of topics that appeared in the media in relation to self-employment. In the introduction, the reader gets acquainted with the development of the researched issues, statistics and the main theories and concepts that have been used. The second part describes the methodology of the work, such as research methods and data analysis. Following this, the work presents the results of the analysis of events, where was created a timeline of the development of selected measures. The analysis is supplemented by transcripts of stenographic records from the Chamber of Deputies of the Parliament of the Czech Republic and also by a closer insight into the compensation bonus periods and costs that...