Homeownership is widely advocated and believed to contribute towards economic activity, employment, wealth creation, economic, political, and neighbourhood stability and financial independence. Despite government’s interventions to advance homeownership there is currently a declining trend in homeownership and an increase in renting experienced in South Africa. As the government does not have the resources to provide adequate housing to all South Africans, identifying the factors which attribute to non-subsidised homeownership will assist in implementing interventions and strategies to increase access to non-subsidised homeownership and reduce reliance on government subsidised housing. The main objective of this study was to determine the comparative odds of variables contributing to non-subsidised homeownership in South Africa from secondary data obtained from a South African household survey. Compared to the heuristic model, the following variables were found to align closely with the expectation created; non-subsidised homeownership attainment was most likely for households within high-income groups and least for households within the low-income groups, more likely for households who have access to credit than those without, more likely for households with no accounts in arrears than those with accounts in arrears, more likely for households with an ability to save than those without, most likely for households consisting of seven or more household members and least likely for single member households, most likely for households where FKP (Financially Knowledgeable Person) has completed a tertiary education level and least likely for households with primary not completed education levels, most likely for households where the FKP is older (aged 65 and older) and least likely for young FKP households (aged between 18 and 24), most likely for households residing in rural areas and least likely for households residing in metropolitan areas, most likely for female FKP households and least likely for male FKP households. Unexpectedly the regression model indicated that non-subsidised homeownership is most likely for households where the Financially Knowledgeable Person (FKP) is not economically active (for example pensioners) and least likely for employed households, most likely for households from the African population group and least likely for Indian households, most likely where the FKP is never married or single and least likely for separated or divorced FKP households (which is expected) and most likely for households residing in Limpopo (which is expected) and least likely for households residing Western Cape. / Financial accounting / M. Phil. (Accounting Science)

The diploma thesis focuses on the issue of guide dogs and their owners from in view of the general public across various generations through qualitative research. Theoretical part of the thesis introduces guide dog in world and Czech history, relevant legislative measures, fully describes course of dog training, and behavior of a guide dog in public. Practical part describes qualitative research, a questionnaire aimed at public in the Czech Republic. The survey examines public knowledge of legal measures about guide dogs, appropriate behavior towards a guide dog and its owner, and about guide dog's tasks. Research provides out look of the public 's knowledge and suggests targeted education for generations studied. The diploma thesis also brings method of educating respondents during data acquisition. KEYWORDS adults, couple guide dog and his owner, guide dog, passers-by, compensation aid, young adults, blind, seniors, the public.

Records of actual owners of limited liability companies and joint stock companies This diploma thesis deals with the records of actual owners of limited liability companies and joint stock companies. The aim of the thesis is to introduce the basics of the institute of records of actual owners and then to discuss its key features and problematic issues associated with it. At the beginning, the thesis outlines the evolution of the institute of records of actual owners, and further evaluates the potential to meet the goals associated with the introduction of the evidence. At the same time, the thesis draws attention to the pitfalls that the records can bring in practice. The thesis also deals with the issues related to the extent of the mandatory information about the actual owner and the issues related to the storage and handling of such information. The thesis leads a discussion to interpret the relevant provisions to keep a balance between the necessary prerequisites for fulfilling the meaning and purpose of the records and the rights of a legal persons. In the following chapters, the thesis focuses on the definition of the actual owner and on the systematization of the ways in which a natural person or group of natural persons can be an actual owner. The thesis interprets the provision defining...

La subordination financière est l’établissement d’une hiérarchie entre créanciers. Avant une procédure de répartition, cet ordre entre créances est mis en place à l’aide d’échéances différentes et de stipulations particulières (blocage des paiements). Après les répartitions, ce classement peut être créé par la suppression de l’égalité entre créanciers. Celle-ci est tantôt légale (droit de préférence), tantôt volontaire (déclassement) et s’assimile dans ce cas à une renonciation. Au terme de cette hiérarchie, certains créanciers seront payés en dernier, les créanciers résiduels. Le financement des sociétés est décrit par la distinction entre les associés et les créanciers. Devant la faiblesse de cette division, la doctrine a proposé les fonds propres. Ce concept est redéfini en mettant l’accent sur la subordination, qui fait clairement apparaître la qualité de créancier résiduel de l’associé. Il conduit à une nouvelle lecture du financement de la société, qui est transdisciplinaire / Financial subordination establishes a hierarchy between creditors. This degree is implemented through the legal or intentional suppression of creditors’ right to equal distributions in the bankruptcy proceedings. When it is a priority claim, this loss is imposed on creditors by law. When it is a subordinated claim, creditors accept to waive their right to equal distributions. In both cases, some creditors will be paid only after the full payment of others. Those are called residual creditors.Corporation financing is based upon a division between owner and lender. Traditionally, the former puts money into the business through legal capital while the latter grants loans. As this view no longer depicts the reality of corporation financing, the French jurisprudence tried to replace it with the concept of equity, which is broader than the legal capital. In this work, equity is redefined in setting in its core financial subordination, which clearly shows why a shareholder is a residual claimant. This new definition of equity, which is shared by other disciplines outside law gives a different approach to the financing of companies under French law

Existing literature and theories related to the separation of ownership and control and its impact on companies' financial performance, including dividend payment have left this subject in state of ambiguity and uncleamess, with various contradictions and inconsistencies being noted. In order to establish whether there is a significant difference in financial performance between owner-controlled and management-controlled companies in South Africa, as a result of the separation of ownership and control, this study has used appropriate mathematical and statistical methods for data processing and analysis. Results obtained from the study have revealed the existence of a significant difference in financial performance between owner-controlled and management-controlled companies in South Africa, as measured in terms of profitability, asset management, liquidity, leverage and dividend payment. The analysis has indicated that management-controlled companies have been more efficient, more mature financially and paying higher dividends, out of earnings available to shareholders, than their owner-controlled counterparts. / Business Management / M. Comm. (Business Management)

Abstract Master data describes business objects that are shared across an entire enterprise. Master data is a single source of information that should be used across the IT systems and business processes without changing. Definitions and understanding of common data and how well it is understood forms the basis for understanding the master data. The main objective of this study is to clarify how one product data should be understood and defined and to identify the main challenges and the best practices for managing the one product data for business processes. This study approaches one product data for integrated business processes from several perspectives by focusing on one product master data, data ownership, and the importance of a governance model for managing the master data. The means also to determine business value of master data and to ensure that a company’s success in reaching this business value is analysed. The findings of this study reveal the need for balance between business processes, data, and IT systems. The study indicates that a governance model is necessary in conjunction with business processes, data, and IT systems to ensure that an adequate foundation is created for one product data. One product data is the sum of product-related business data and one product master data. One product master data is the “DNA” of a product that is created by the product portfolio management process and is stored and controlled by a Product Lifecycle Management IT-system that updates the receiving systems in business processes with the common product data. One product data forms the basis for integrated business processes. In the product life cycle context, this means that data must be in place from the new product development phase to the maintenance phase, as well as across sales processes, supply chains, and care/service processes. Discontinuous data is harmful as it causes extra costs in management and slows down data analysis, as well as affects the reaction speed around changes on the business side. New business opportunities such as digitalisation may become very difficult if centralised one product data is not in place. It is important to keep in mind that if data integrity and quality are not in place in a company, adding new business models might be very challenging. / Tiivistelmä Master data on informaatiota, joka on määritelty yksiselitteisesti ja sitä käytetään muuttumattomana ylitse eri IT- järjestelmien ja -prosessien. Datamäärityksillä tuetaan liiketoiminnan prosesseja. Datan määritelmät ja yleinen datan ymmärtämisen taso yrityksessä ovat tärkeitä elementtejä, muodostaen pohjan Master data -käsitteelle. Tämän tutkimuksen päätarkoituksena on selkiyttää kuinka yksiselitteinen tuotetieto tulisi ymmärtää ja määritellä. Samalla identifioidaan suurimmat haasteet ja parhaat käytänteet yhdenmukaisen tuotetiedon hallinnalle. Tutkimuksessa keskitytään yhtenäisen master datan käsitteistön, datan omistajuuden, sekä hallinnointimallin tärkeiden näkökulmien kautta kokonaisuuden ymmärtämiseen useista eri näkökulmista. Tutkimuksessa perehdytään myös datan liiketoiminnallisen arvon tunnistamiseen. Sen kautta voidaan varmistaa yrityksen kyvykkyys saavuttaa asetetut tavoitteet, jotka johto on määritellyt esim. strategian kautta. Tulokset kertovat, että on äärimmäisen tärkeää löytää oikea balanssi liiketoiminnan prosessien, datan ja tietojärjestelmien kesken. Yksikäsitteinen tuotetieto on summa, joka muodostuu tuotteeseen liittyvästä liiketoimintatiedosta sekä yhtenäisestä tuote master datasta. Yhtenäinen tuote master data on ikään kuin tuotteen DNA tietoa. Yhteenvetona voidaan todeta, että parhaimmillaan data määritellään kerran ja sitä käytetään muuttumattomana eri liiketoiminnan prosessissa hyödyksi. Yhtenäinen tuote data muodostaa pohjan liiketoiminnan prosessien integroimiselle. Tuotteen elinkaaren sisällön osalta tämä tarkoittaa sitä, että data luodaan osana uuden tuotteen kehitysprosessia ottaen huomioon muiden liiketoiminta prosessien tarpeet kuten myynti, logistiikka ja valmistus, huolto jne. On äärimmäisen tärkeää, että datalle ei synny epäjatkuvuuskohtia eri prosessien välille. Datan epäjatkuvuuskohdat voivat tuottaa ylimääräisinä kustannuksia ylläpidon, data analytiikan ja raportoinnin kautta. Yleinen reagointinopeus liiketoiminnan muutoksiin on yleensä hitaampaa. Uusien liiketoimintamahdollisuuksien kuten digitalisaation tai esineiden internetin (IoT) toteuttaminen voi olla haastavaa ja kallista mikäli keskitettyä ja yhtenäistettyä tuote data mallia ei ole. Yhtenäisen tuote master datan käsite ja parhaita käytänteistä toteuttava hallintamalli antavat pohjan tietokeskeiselle ajattelulle yrityksessä.

This thesis aims to analyse the impacts of the entry of the direct foreign investment of Futaba Czech s. r. o. on Havlíčkův Brod region. The introductory part contains a list of the sources reporting on the company{\crq}s investment decisions. Various aspects concerning the localization factors are included as well. Next part focuses on examining Futaba Czech s. r. o. in particular but also partly on Sklo Bohemi, a. s. and Pleas, a. s. They represent the three largest companies in Havlíčkův Brod region. The main aim of the author of the work was to find out how these three companies influence each other, even though each of them is interested in a different branch of industry. The following hypotheses are examined in the thesis: 1) Funding of FCZ by short-term credits indicates an existence of the significant insecurity, which can cause some doubts about company{\crq}s ability to continue to work according to principle based on continuation unlimited by time. 2) Benefit of the direct foreign investment of Futaba for the region is substantial at the present time and the impacts on the social environment are considerable as well. 3) Termination of operations of the company Sklo Bohemia, a. s. has influenced the social conditions of Havlíčkův Brod region significantly and it has had an influence on the operation of the companies Futaba Czech s. r. o. and Pleas, a. s. All three hypotheses have been verified in the thesis. The last part of the work gives the report of the evaluation of the hypotheses in question and a supposition, that the examined company might leave Czech market, because the results of its management are getting worse, is expressed.

Este trabalho tem como objetivo contribuir para o entendimento do significado político e econômico da criação da instituição de aprendizagem industrial, o SENAI, nascido em 1942, partindo da investigação de algumas das principais experiências regionais com o ensino industrial e das forças políticas e ideológicas que as sustentavam e de como estes conhecimentos acumulados na educação profissional em alguns dos principais Estados da União, entre eles São Paulo, Minas Gerais e Rio Grande do Sul, acabaram por pautar boa parte do debate sobre o tema do ensino profissional, influenciando as tentativas federais para a institucionalização da aprendizagem industrial no âmbito do mundo do trabalho operário, assim como também justificar as resistências do empresariado industrial a esta intervenção principalmente na segunda metade da década de 1930 e início dos anos 1940. Também discutimos a importância da aliança política entre o núcleo do Governo Vargas e o grupo industrialista sediado nas principais representações de classe da burguesia industrial daquele período, entre as quais o CIESP/ FIESP e a CNI, que objetivando o controle e direcionamento do mercado de trabalho dentro do consenso autoritário e nacionalista estadonovista puderam construir, no contexto econômico adverso da Segunda Grande Guerra e dos anos seguintes, um sistema escolar paraestatal de aprendizagem industrial de notável longevidade e adaptabilidade frente as diferentes conjunturas e demandas da indústria nacional por mão-de-obra qualificada, sistema de aprendizagem este que foi visto no seu formato e proposta pedagógica iniciais. / This paper aims to contribute to the understanding of political and economic significance of the creation of industrial learning institution, SENAI, born in 1942, based on the investigation of some of the main regional experiences with the industrial education and political and ideological forces that maintained and how these knowledge accumulated in professional education in some main states of the Union, including Sao Paulo, Minas Gerais and Rio Grande do Sul, eventually guided much of the debate on the topic of vocational education, federal attempts to influence the institutionalization of learning within the industrial world of work laborer, as well as justify the resistance of the industrial business to this intervention especially in the second half of the 1930s and early 1940s. We will also discuss the importance of the political alliance between the core of Vargas government and industrial group based in the main class of representations of the industrial bourgeoisie of that period, including CIESP / FIESP and CNI, which aimed at controlling and directing of the labor market within the New State authoritarian and nationalist consensus could build, in the adverse economic context of the Second World War and subsequent years, a school system learning parastatal industrial of remarkable longevity and adaptability to face different circumstances and demands of the domestic industry for skilled labor, learning system that was be seen in its original format and pedagogical proposal.

Submitted by Maria Dulce (mdulce@ndc.uff.br) on 2014-10-24T19:14:34Z No. of bitstreams: 1 Rodrigues, Pedro-Tese-Historia-2014.pdf: 5824282 bytes, checksum: 6564241ef2354b3abcacb58a8378e9d5 (MD5) / Made available in DSpace on 2014-10-24T19:14:34Z (GMT). No. of bitstreams: 1 Rodrigues, Pedro-Tese-Historia-2014.pdf: 5824282 bytes, checksum: 6564241ef2354b3abcacb58a8378e9d5 (MD5) / Pretendemos refletir acerca dos conflitos entre algumas frações da classe senhorial sobre a ideia de propriedade, manifestados em discursos ao longo do processo de construção, aplicação e interpretação da Lei Hipotecária 1.237 de 1864. Tencionamos sincronizar os debates sobre o Estado e a questão agrária nos oitocentos, demonstrando como as divergências sobre a reforma da legislação hipotecária não podem ser compreendidas por meio da contraposição entre os interesses de uma elite política e os dos barões Também discutiremos com os pesquisadores segundo os quais a norma em questão teria criado a propriedade privada no Império. / This research is about some different ways of thinking about property in the Second Reign. During that time, there were a great discussion about the meaning of this very term. It was clearly seem on the legislative debate of 1864 Brazilian Mortgage Law. We will show the Estate building and those conflicts were related. The historians do not have a common sense about Brazilian land conflicts. José Murilo de Carvalho tells politics’ and farmers’ interest apart, as if they were completely different. We cannot agree with this point. Their interest were closer than the supposed. They had a lot to do with each other. We will also show that we cannot think that mortgage law as the beginning of the private property all over Brazil.

The aim of this thesis is to map how the most common process-oriented methodologies and standards govern the issue of process ownership, define the role of a process owner and a comparison of these with a current practice in the corporate environment. The first part describes the theoretical concepts related to process management, including a description of selected methodologies. The following part is a questionnaire and its description followed by the expected responses based on previous theories. The last, third, part of the thesis contains an analysis based on the data obtained from the questionnaire respondents compared with the stated hypotheses and its evaluation.