Nos anos recentes tem-se percebido o interesse pela contribuição do design na inovação e nos negócios, mas esta visão com foco no design, por outro lado, ainda não está plenamente inserida na estratégia da indústria. Esta tese tem por objetivo analisar não só a cultura de design na micro e pequena indústria, tomando como exemplo o setor moveleiro no estado de São Paulo, como também, dentro do contexto estratégico, quais são os fatores que interferem e decidem o sucesso ou não da inserção da ferramenta de design e sua gestão. Neste sentido,são estudados os aspectos relativos ao design como diferencial do negócio, a estrutura organizacional das micro e pequenas indústrias, a Gestão de Design como sistema integrador de competências, seu consumidor, e como toda esta estrutura desenvolve as características do design na organização, para finalmente propor um modelo teórico que possa indicar soluções estratégicas para a inserção do design dentro da Micro e Pequena Indústria. A tese inicia-se na proposta de que o design e sua gestão podem alavancar a indústria pela sua visão estratégica, trazendo não só inovação nos conceitos desenvolvidos, própria da cultura do design, bem como sendo um fator integrador de estratégias no âmbito do design e do marketing. O estudo mostra que a Gestão de Design e o Modelo teórico aqui proposto podem ser um componente importante para implementar soluções competitivas e integradoras com outras ferramentas estratégicas da organização. / In recent years, there has been great interest in design innovation and contribution to the business; however, this business vision, focusing on design, is not yet fully in line with the industry strategy. This thesis aims to examine not only the design culture in the Micro and Small Industry, taking as an example the furniture sector in the State of São Paulo, but also within the strategic context and business. These factors interfere with and help decide the success or failure of an integration design tool and its management. In this sense, the aspects studied are design as a differential business, the organizational structure of Micro and Small Industries, Design Management as a system integrator skill, customers, and how all this structure develops the design features in the organization to finally propose a theoretical model that can indicate strategic solutions for integrating design within the business vision. The thesis begins by proposing that design and management can leverage the industry towards its strategic vision, not only innovating developed concepts, its own design culture, but integrating factor strategies in design and marketing as well. The study shows that Design Management and the Theoretical Model proposed herein can be an important component to implement competitive solutions and integrated with other strategic organizational tools.

This study investigated and examined the effectiveness and implementation of the existing internal controls designed specifically for exempted micro-enterprises (EMEs) contracting with the South African Social Security Agency (SASSA), in order to minimise the risk of possible tax evasion within the supply-chain management (SCM) processes. The research was completed by conducting a document review and face-to-face interviews with SASSA‟s SCM practitioners, risk manager, fraud and corruption manager, internal-control manager and internal auditor in order to identify risks of possible tax evasion within the SCM processes. It was concluded that there is a risk of possible tax evasion within the SCM processes due to the ineffectiveness and inconsistent implementation of internal controls designed for EMEs contracting with SASSA. This risk could be minimised by incorporating possible anti-tax-evasion procedures in the risk-assessment process, and ultimately in SASSA‟s broader fraud and corruption strategies. Such procedures should then help minimise funds being lost to the fiscus due to tax evasion in the SCM processes. / Taxation / M. Phil. (Accounting Sciences)

Nos anos recentes tem-se percebido o interesse pela contribuição do design na inovação e nos negócios, mas esta visão com foco no design, por outro lado, ainda não está plenamente inserida na estratégia da indústria. Esta tese tem por objetivo analisar não só a cultura de design na micro e pequena indústria, tomando como exemplo o setor moveleiro no estado de São Paulo, como também, dentro do contexto estratégico, quais são os fatores que interferem e decidem o sucesso ou não da inserção da ferramenta de design e sua gestão. Neste sentido,são estudados os aspectos relativos ao design como diferencial do negócio, a estrutura organizacional das micro e pequenas indústrias, a Gestão de Design como sistema integrador de competências, seu consumidor, e como toda esta estrutura desenvolve as características do design na organização, para finalmente propor um modelo teórico que possa indicar soluções estratégicas para a inserção do design dentro da Micro e Pequena Indústria. A tese inicia-se na proposta de que o design e sua gestão podem alavancar a indústria pela sua visão estratégica, trazendo não só inovação nos conceitos desenvolvidos, própria da cultura do design, bem como sendo um fator integrador de estratégias no âmbito do design e do marketing. O estudo mostra que a Gestão de Design e o Modelo teórico aqui proposto podem ser um componente importante para implementar soluções competitivas e integradoras com outras ferramentas estratégicas da organização. / In recent years, there has been great interest in design innovation and contribution to the business; however, this business vision, focusing on design, is not yet fully in line with the industry strategy. This thesis aims to examine not only the design culture in the Micro and Small Industry, taking as an example the furniture sector in the State of São Paulo, but also within the strategic context and business. These factors interfere with and help decide the success or failure of an integration design tool and its management. In this sense, the aspects studied are design as a differential business, the organizational structure of Micro and Small Industries, Design Management as a system integrator skill, customers, and how all this structure develops the design features in the organization to finally propose a theoretical model that can indicate strategic solutions for integrating design within the business vision. The thesis begins by proposing that design and management can leverage the industry towards its strategic vision, not only innovating developed concepts, its own design culture, but integrating factor strategies in design and marketing as well. The study shows that Design Management and the Theoretical Model proposed herein can be an important component to implement competitive solutions and integrated with other strategic organizational tools.

Lean är ett arbetssätt som myntades av Toyota på 1950-talet och som vanligtvis är förknippat med stora tillverkande industriföretag. Den amerikanska universitetsprofessorn Jeffrey K. Liker sammanfattade leans arbetsmetodik med fjorton principer i den storsäljande boken The Toyota Way. I detta arbete undersöktes det hur applicerbara de fjorton principerna är på småskaliga tillverkningsföretag. Projektet avgränsades till småskaliga tillverkningsföretag inom guldsmedsbranschen med maximalt 10 anställda. Undersökningen påbörjades med en enkät som skickades ut till experter inom området lean, med avsikt att urskilja de principer som var mest tillämpbara för småskaliga tillverkningsföretag. Därifrån valdes principerna 3, 6, 7, 10, 12 och 14 ut som mest relevanta för småskaliga tillverkningsföretag. En litteraturstudie utfördes sedan för att hitta information om de utvalda principerna och som komplement till teorin intervjuades även en expert inom området lean. Tre guldsmeder i Stockholmsområdet intervjuades angående deras arbete medan arbetsstationerna och arbetsytorna inspekterades. Intervjuerna resulterade i hur guldsmederna arbetar i praktiken vilket kompletterade de teoretiska resonemangen kring lean och dess applicerbarhet i småskaliga tillverkningsföretag. Arbetet resulterade i slutsatsen att småskaliga tillverkningsföretag generellt arbetar med värderingar och ambitioner som påminner starkt om lean trots att ordet lean, och många andra beskrivande tekniska termer, inte var igenkännbara av guldsmederna själva. Ovannämnda principer kunde även framhävas och rekommenderas som intressanta för småskaliga tillverkningsföretag att förkovra sig i och applicera på sin verksamhet. / Lean is a working structure that was created initially by Toyota in the 1950s and is usually associated with large industrial manufacturing companies. The american university professor Jeffrey K. Liker summarized the lean work methodology with fourteen principles in the best-selling book The Toyota Way. In this paper it was investigated how applicable the fourteen principles are with respect to small-scale manufacturing companies. The project was limited to small-scale manufacturing companies with up to 10 employees within the goldsmith industry. The research began with a survey that got sent out to experts in the field of lean to discern the principles that were most applicable to small-scale manufacturing companies. Based on the survey the principles 3, 6, 7, 10, 12 and 14 were selected as most relevant to small scale manufacturing companies. A theory survey was then carried out to find information about the selected principles, and as a complement to the theory, an expert in the field of lean was also interviewed. Three goldsmiths based in Stockholm were interviewed regarding their work and at the same time the workstations and work surfaces were inspected. The interviews resulted in knowledge about how the goldsmiths worked in practice which strengthened the theoretical reasoning around lean and its applicability in small-scale manufacturing companies. The work resulted in the conclusion that small-scale manufacturing companies generally work with values and ambitions that strongly resemble lean even though the word lean, and many other descriptive technical terms, were not recognizable to the goldsmiths themselves. The above-mentioned principles could also be highlighted and recommended as interesting for small-scale manufacturing companies to engage in.

Abstracts in English, Afrikaans and Tswana / This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical foundations for this study and are used to guide the questionnaire design, data collection process, identification of the overarching themes and the data analysis. Semi-structured interviews are utilised to solicit information from the selected participants, using convenience and snowball selection techniques. The participants believe that the TTS is not functioning as a fully simplified tax system, as not all the tax canons and structural functionalism principles of an effective tax system are being met. The concept of the TTS is perceived as good, although the administration thereof and the South African Revenue Service officials’ knowledge on the TTS are seen to be inadequate. Various recommendations are provided to improve the TTS. / Hierdie studie het ten doel om te bepaal of die omsetbelastingstelsel (“TTS”) sy beoogde funksie vervul – naamlik dié van ʼn vereenvoudigde belastingstelsel, deur die gebruik van primêre en sekondêre data. Strukturele funksionalisme en die belastingbeginsels vorm die teoretiese grondbeginsels vir hierdie studie en word gebruik om die vraelysontwerp, data-insamelingsproses, identifisering van die oorkoepelende temas en die data-ontleding te lei. Halfgestruktureerde onderhoude word gebruik om die uitgesoekte deelnemers om inligting te vra met behulp van gerieflikheid- en sneeubalselekteringstegnieke. Die deelnemers glo dat die omsetbelastingstelsel nie as ʼn ten volle vereenvoudigde belastingstelsel funksioneer nie, aangesien nie al die belastingbeginsels en strukturelefunksionalismebeginsels van ʼn doeltreffende belastingstelsel gevolg word nie. Die konsep van die omsetbelastingstelsel word as goed beskou, hoewel die administrering daarvan, sowel as die kennis wat die Suid-Afrikaanse Inkomstediens se amptenare ten opsigte van die omsetbelastingstelsel het, as ontoereikend beskou word. Verskeie aanbevelings word gedoen om die omsetbelastingstelsel te verbeter. / Thuto ye e lebeledišiša ge e le gore poelo ya tshepedišo ya lekgetho (TTS) e kgotsofatša mohola wo e nepetšwego wona e lego wa go ba tshepedišo ya lekgetho yeo e nolofaditšwego ka go šomiša tshedimošo ya motheo le ya tlaleletšo. Tšhomišego ya sebopego le melao ya motšhelo go hlama metheo ya dikgopolo ya thuto ye le go e šomiša go hlahla tlhamo ya letlakalapotšišo, tshepedišo ya go kgoboketša tshedimošo, tlhaolo ya merero ya go tlaleletša le tekolo ya tshedimošo. Dipoledišano tša go hlamega gannyane di šomišwa go hwetša tshedimošo go batšeakarolo bao ba kgethilwego, go šomišwa kgonagalo le mekgwatiro ya go kgetha ka go ya godimo. Batšeakarolo ba dumela go re TTS ga e šome bjalo ka tshepedišo ya go tlala ya lekgetho, ka ge e se metheo ka moka ya melao ya lekgetho yeo e fihlelelwago. Lereo la TTS le lemogwa bjalo ka le kaone, le ge tshepedišo ya lona le tsebo ya bašomi ba Ditirelo tša Lekgetho tša Afrika Borwa ya TTS e bonala e sa lekana. Ditigelo tše mmalwa di tšweleditšwe go kaonafatša TTS. / College of Accounting Sciences / M, Phil. (Accounting Sciences)