The main objective of the study was to determine the risk(s) associated with lockout/tagout of hazardous energy and propose a new LOTO procedure which tracks the implementation of LOTO to mitigate against identified risks as a basis for promotion of safety. The study focuses on electrical personnel working in PHCN. Only electrical accident risks are examined, not other types of risk e.g. mechanical, chemical, and nuclear. To gather material for this study, a questionnaire was distributed amongst electrical workers in PHCN and their supervisors were interviewed. Relevant literature and publications were studied as reference. According to electrical personnel experience, electrocution, arc flash, arc blast, burns and lockout and tagout of the wrong electrical circuit are seen as the biggest electrical safety risk with regards to LOTO of hazardous energy. The research reveals new information about electrical accident risks. This information is used to create a procedure for tracking LOTO of hazardous energy. The procedure can be utilized in the mitigation of electrical risks and promotion of / Thesis (MIng (Development and Management Engineering))--North-West University, Potchefstroom Campus, 2013.

The main objective of the study was to determine the risk(s) associated with lockout/tagout of hazardous energy and propose a new LOTO procedure which tracks the implementation of LOTO to mitigate against identified risks as a basis for promotion of safety. The study focuses on electrical personnel working in PHCN. Only electrical accident risks are examined, not other types of risk e.g. mechanical, chemical, and nuclear. To gather material for this study, a questionnaire was distributed amongst electrical workers in PHCN and their supervisors were interviewed. Relevant literature and publications were studied as reference. According to electrical personnel experience, electrocution, arc flash, arc blast, burns and lockout and tagout of the wrong electrical circuit are seen as the biggest electrical safety risk with regards to LOTO of hazardous energy. The research reveals new information about electrical accident risks. This information is used to create a procedure for tracking LOTO of hazardous energy. The procedure can be utilized in the mitigation of electrical risks and promotion of / Thesis (MIng (Development and Management Engineering))--North-West University, Potchefstroom Campus, 2013.

Power Holding Company of Nigeria (PHCN), responsible for generating, transmitting and distributing electricity in Nigeria is being faced with an apparent huge maintenance problem which seemingly contributes greatly to the power demand problem of the country. This apparent maintenance problem is investigated by surveying its root causes through interviews, questionnaires and data gathered from selected case studies. Questionnaires were used scientifically with a confidence level of 95% and interval of +-5% and +-4.4% to establish a high level of integrity on data gathered. Findings and deliverables are compared to South Africa’s power utility company Eskom for validation of the final deliverable. With the findings of this survey, the research problem was overcome by developing a new maintenance strategy and work authorization system for the company while making some recommendations on the training being given to its maintenance personnel. The New strategy called ‘Utility Availability Centered Maintenance Strategy’ or UACMS is presented in the form of a flow chart/ block diagram with its different sections fully explained. It mainly combines preventative, predictive and corrective maintenance strategies alongside other modern maintenance techniques. It’s all linked to a computer database support to ensure high effectiveness. Furthermore, the work authorization system called ‘Internal Task Authorization form’ serves to ensure responsibility in task execution within the company. During the course of this research, an excessive application of corrective maintenance strategy, lack of root cause analysis and unavailability of computer based applications were discovered in PHCN. / Thesis (M.Ing. (Development and Management Engineering))--North-West University, Potchefstroom Campus, 2009.

Electricity availability and stability have a great contributory share of industrialization growth rate, poverty statistics, unemployment, foreign investors' participation, medium and small scale encouragement, crime and mortality rates recorded in any country. Nigeria as a country has been challenged with unstable and unreliable power supply. There are many problems associated with electricity production in Nigeria. Such problems are recorded in the generation, transmission and distribution facets of electricity production. With a multi-faceted problem, this document has been developed to deal with the economic aspect of power generation in Nigeria. Out of numerous technologies that are used in power generation, Nigerian predominantly sources its electricity supply from gas power plants and hydropower systems located within the country. Unfortunately, the Nigeria hydropower has been challenged with hydrological shortfalls. The gas power plant which is now conventional is being challenged with the developing gas technology around the globe. This development has adversely affected the cost of gas and subsequently the cost of power production using gas power plants. As a result of hydrological limitations on Nigerian hydropower dams, effect of gas price on cost of energy produced and diversifying gas technology, harnessing electric energy from Inga falls of River Congo was considered as an economic choice of power production in Nigeria. The choice of power production adopted in this document was made from an economic viability studies carried out between Nigerian gas power plants and hydropower production from the River Congo. The choice of technology employed for harnessing electric energy is largely dependent on the economic factors that go with the development. While some of these technologies go with large initial capital investment some are challenged with geometric increase of running cost. As applied in this work, the Net Present Value, Internal Rate of Return, Levelized Cost of Energy and Cash Flow Trend Analysis are suitable tools to determine choice of power plant. These tools were integrated and developed as an NILC model. In the analysis presented in this dissertation, the economic viability of the two power plants selected was determined with the use of the Net Present Value, Internal Rate of Return, Levelized Cost of Energy and Cash Flow Trend Analysis (NILC) model. The model was used to measure the economic viability quantities of the two power plants selected for economic comparison. After the completion of economic comparative analysis, hydropower production from the River Congo was concluded to be a better choice of power production compared to the conventional gas power plant option in Nigeria. / Thesis (M.Ing. (Development and Management Engineering))--North-West University, Potchefstroom Campus, 2009.

Power Holding Company of Nigeria (PHCN), responsible for generating, transmitting and distributing electricity in Nigeria is being faced with an apparent huge maintenance problem which seemingly contributes greatly to the power demand problem of the country. This apparent maintenance problem is investigated by surveying its root causes through interviews, questionnaires and data gathered from selected case studies. Questionnaires were used scientifically with a confidence level of 95% and interval of +-5% and +-4.4% to establish a high level of integrity on data gathered. Findings and deliverables are compared to South Africa’s power utility company Eskom for validation of the final deliverable. With the findings of this survey, the research problem was overcome by developing a new maintenance strategy and work authorization system for the company while making some recommendations on the training being given to its maintenance personnel. The New strategy called ‘Utility Availability Centered Maintenance Strategy’ or UACMS is presented in the form of a flow chart/ block diagram with its different sections fully explained. It mainly combines preventative, predictive and corrective maintenance strategies alongside other modern maintenance techniques. It’s all linked to a computer database support to ensure high effectiveness. Furthermore, the work authorization system called ‘Internal Task Authorization form’ serves to ensure responsibility in task execution within the company. During the course of this research, an excessive application of corrective maintenance strategy, lack of root cause analysis and unavailability of computer based applications were discovered in PHCN. / Thesis (M.Ing. (Development and Management Engineering))--North-West University, Potchefstroom Campus, 2009.

Electricity availability and stability have a great contributory share of industrialization growth rate, poverty statistics, unemployment, foreign investors' participation, medium and small scale encouragement, crime and mortality rates recorded in any country. Nigeria as a country has been challenged with unstable and unreliable power supply. There are many problems associated with electricity production in Nigeria. Such problems are recorded in the generation, transmission and distribution facets of electricity production. With a multi-faceted problem, this document has been developed to deal with the economic aspect of power generation in Nigeria. Out of numerous technologies that are used in power generation, Nigerian predominantly sources its electricity supply from gas power plants and hydropower systems located within the country. Unfortunately, the Nigeria hydropower has been challenged with hydrological shortfalls. The gas power plant which is now conventional is being challenged with the developing gas technology around the globe. This development has adversely affected the cost of gas and subsequently the cost of power production using gas power plants. As a result of hydrological limitations on Nigerian hydropower dams, effect of gas price on cost of energy produced and diversifying gas technology, harnessing electric energy from Inga falls of River Congo was considered as an economic choice of power production in Nigeria. The choice of power production adopted in this document was made from an economic viability studies carried out between Nigerian gas power plants and hydropower production from the River Congo. The choice of technology employed for harnessing electric energy is largely dependent on the economic factors that go with the development. While some of these technologies go with large initial capital investment some are challenged with geometric increase of running cost. As applied in this work, the Net Present Value, Internal Rate of Return, Levelized Cost of Energy and Cash Flow Trend Analysis are suitable tools to determine choice of power plant. These tools were integrated and developed as an NILC model. In the analysis presented in this dissertation, the economic viability of the two power plants selected was determined with the use of the Net Present Value, Internal Rate of Return, Levelized Cost of Energy and Cash Flow Trend Analysis (NILC) model. The model was used to measure the economic viability quantities of the two power plants selected for economic comparison. After the completion of economic comparative analysis, hydropower production from the River Congo was concluded to be a better choice of power production compared to the conventional gas power plant option in Nigeria. / Thesis (M.Ing. (Development and Management Engineering))--North-West University, Potchefstroom Campus, 2009.

自「金融控股公司法」通過後，台灣共出現了14家金融控股公司。為了因應未來市場之劇烈競爭與組織規模之擴大，各家金控公司這幾年來除了透過購併與重組等活動以擴大金控之資產規模及業務範圍、禮聘外商銀行或國內金控之高階經理人以迅速提昇其競爭優勢外，也開始仿效外商銀行行之有年之儲備主管制度，自行招募並培養自己的儲備幹部。 本研究運用質化研究中之個案研究方法，以花旗集團、中國信託金控、台新金控、中華開發金控及建華金控等旗下子銀行已經實施儲備幹部制度達一年以上之金融機構為研究之個案，並以在2004年進入該金融機構服務之儲備幹部為該個案之受訪者，進行實際訪談，以瞭解儲備幹部在各家金融機構中之定位、其儲備幹部制度之設計內容、實行執行之方式、各家制度之差異，以及該制度可以成功執行之關鍵與可能潛藏之問題。 本研究結果發現，從公司之規劃及儲備幹部之實際運作中，可以歸納出幾項儲備幹部就組織而言所應具有之意義與價值為：培育組織內未來之中、高階經理人，培養迅速適應不同專業之彈性與能力，強化網絡關係之橫向聯繫，及激勵組織鬥志。而儲備幹部制度能在組織中順利推動之關鍵因素則包括有：公司對於儲備幹部之角色需有明確之定位、組織文化之認同、主管之認知與重視程度、公平的競爭環境與薪資福利、人數之控制、儲備幹部本身之正確認知。此外，以目前金融機構執行儲備幹部制度之情形，其所可能潛藏之問題則有：儲備幹部之流動率容易因同業之挖腳而提高、儲備幹部之「陣亡率」容易較一般新進行員為高、儲備幹部之整體素質將因人數與家數的增多而被稀釋、組織高層不易有長期推動儲備幹部制度之決心、儲備幹部制度內容未能隨著組織之變化而進行適當之調整，以及組織在後續的培訓上未能正確的以人才發展之角度進行。

Global sustainability challenges are becoming increasingly more severe and the deadline for the Sustainable Development Goals (SDGs) set in Agenda 2030 is approaching rapidly. Venture capital investments in sustainable start-up businesses is considered to be a key success factor for a long-term sustainable development across the globe. Evaluating which early-stage companies that can be considered truly sustainable can however be difficult to determine for venture capitalists, especially in early-stage investment rounds. This study has aimed to increase the understanding of sustainability assessment processesutilized by Swedish university holding companies. Data collection was mainly executed through semi-structured interviews with representatives from six university holding companies, an industry association, and a limited partner. The main areas of interest have revolved around three distinct topics: how sustainability is currently assessed by university holding companies, what aspects that influence the assessment capability and how the sustainability assessment process could be improved. These investigation subjects are also closely related to the articulated research questions. Empirical findings indicate that university holding companies mainly rely on intuition and mapping of prospects’ business idea against the Sustainable Development Goals established by the United Nations when assessing sustainability. The characteristics of prospects, the governmental entity responsibility and the organizational structure were all aspects that seemed to have great influence on the assessment capability. A five-stage impact measurement and management process was finally suggested for the university holding companies, consisting of: (1) reviewing the strategic mission; (2) conducting due diligence; (3) integrating metrics; (4) monitoring impact and; (5) evaluating final impact. Future studies are encouraged to adopt quantitative or longitudinal research approaches, while also including a greater number of interviewees from larger governmental institutions and impact-oriented investors, in an attempt to further generalize the findings of this study.

Since the declaration of South Africa as the Gateway to Africa in 2010 by National Treasury, various changes have been made to South African legislation to make South Africa more attractive to foreign investors looking to expand their operations into Africa. The headquarter company regime was introduced with the purpose to provide a base from which these investments may be managed. From a tax perspective this regime eliminates or reduces specific taxes or rates of taxes for companies who elect to be classified as headquarter companies, provided that certain requirements are met. These requirements refer specifically to investments in qualifying foreign companies. The reference to foreign companies inevitably requires that the resident definition be considered. In South Africa residence of a person other than a natural person is the place where the company is incorporated, formed or established or the place of effective management which is a term subject to various interpretations. Regardless of the differences, all the interpretations refer to a senior level of management. Foreign incorporated companies with their place of effective management in South Africa are excluded from the definition should they qualify as controlled foreign companies with foreign business establishments subject to a high level of tax if the place of effective management is disregarded. The lack of skills in African countries as a product of shortfalls in the quality of education result in challenges to establish appropriately skilled management teams in these countries. When a centralised management team is set up at the headquarter company in South Africa the African subsidiaries risk being resident in South Africa and therefore the structure would not qualify for the benefits of the headquarter company regime. Further challenges arise when the exclusion to the resident definition is applied as shares held by a headquarter company are disregarded when the controlled foreign company status of the subsidiaries are determined. Therefore it is recommended that the headquarter company legislation be changed to correspond with successful regimes such as the Luxembourg and the Netherlands in that it does not only apply to foreign investment. It is further recommend that the resident definition be changed to exclude from the place of effective management test group structures that would comply with section 9I should the test be disregarded. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014

Since the declaration of South Africa as the Gateway to Africa in 2010 by National Treasury, various changes have been made to South African legislation to make South Africa more attractive to foreign investors looking to expand their operations into Africa. The headquarter company regime was introduced with the purpose to provide a base from which these investments may be managed. From a tax perspective this regime eliminates or reduces specific taxes or rates of taxes for companies who elect to be classified as headquarter companies, provided that certain requirements are met. These requirements refer specifically to investments in qualifying foreign companies. The reference to foreign companies inevitably requires that the resident definition be considered. In South Africa residence of a person other than a natural person is the place where the company is incorporated, formed or established or the place of effective management which is a term subject to various interpretations. Regardless of the differences, all the interpretations refer to a senior level of management. Foreign incorporated companies with their place of effective management in South Africa are excluded from the definition should they qualify as controlled foreign companies with foreign business establishments subject to a high level of tax if the place of effective management is disregarded. The lack of skills in African countries as a product of shortfalls in the quality of education result in challenges to establish appropriately skilled management teams in these countries. When a centralised management team is set up at the headquarter company in South Africa the African subsidiaries risk being resident in South Africa and therefore the structure would not qualify for the benefits of the headquarter company regime. Further challenges arise when the exclusion to the resident definition is applied as shares held by a headquarter company are disregarded when the controlled foreign company status of the subsidiaries are determined. Therefore it is recommended that the headquarter company legislation be changed to correspond with successful regimes such as the Luxembourg and the Netherlands in that it does not only apply to foreign investment. It is further recommend that the resident definition be changed to exclude from the place of effective management test group structures that would comply with section 9I should the test be disregarded. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014