Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal / Le Québec a toujours connu un fort taux d’immigration. Cependant, depuis quelques années, la composition de la population issue de l’immigration semble changer et se composer beaucoup plus de minorités visibles. Toutefois, cette population a tendance à rencontrer certaines difficultés dans son intégration sur le marché du travail, c’est pour cette raison, que le gouvernement québécois a adopté le programme d’accès à l’égalité (PAE) pour limiter les effets de la discrimination et du racisme en emploi, en exigeant des employeurs que les obstacles à l’embauche et à l’emploi des membres des groupes discriminés soient levés. Une des modalités d’application des PAE est représentée par l’obligation contractuelle qui exige l’instauration d’un tel programme par chaque entreprise québécoise de 100 employés et plus recevant un contrat du gouvernement ou une subvention, de 100 000 $ et plus. A travers notre étude, nous tentons d’examiner s’il existe une voie complémentaire de sensibiliser et d’intéresser les entreprises à s’impliquer davantage sur la question de l’égalité à travers la gestion de la diversité culturelle. L’objectif premier de toute entreprise étant de faire des profits, nous tentons donc de voir si cette voie complémentaire serait liée à la recherche de bénéfices de marché issus de la diversité. La question qui se pose alors est de savoir si l’adoption de bonnes pratiques de gestion de la diversité culturelle peut avoir des répercussions sur la performance organisationnelle et la rentabilité économique. A cette fin, nous avons analysé deux catégories d’entreprises : une qui est « passive »en matière de gestion diversité et l’autre plutôt « active ». Nos résultats ont indiqué qu’en effet, il existerait un lien entre les initiatives de diversité, l’intégration des minorités et les profits commerciaux des entreprises. Ceci appuie notre hypothèse de départ selon laquelle, une vaste gamme de meilleures pratiques visant la diversité va de pair avec des bénéfices tant pour l’entreprise que pour les membres des minorités visibles. Nous ne sommes toutefois pas parvenu à prouver de façon directe et significative le lien qui existe entre la performance organisationnelle et les pratiques de gestion de la diversité culturelle, à cause des nombreux facteurs autant externes qu’internes aux entreprises pouvant influencer ce lien. La prise en compte de ces différentes conditions d’émergence des bénéfices de la diversité culturelle constitue une importante avenue de recherches futures. / Quebec aiways knew a high immigration rate. However, for a few years now, the make up of the population resulting from immigration seems to have changed and to be composed much more of visible minorities. Yet, this population tends to encounter certain difficulties in its integration on the labor market, it is for this reason, that the Québec government adopted the program of access to equality (PAE) to limit the effects of discrimination and racism in employment, by requiring employers that the obstacles at the time of recruitment and during the employment of the members of the discriminated groups be lified. One of the methods of application of the PAE is represented by the contractual obligation which requires the introduction of such a program by each Québéc company of 100 employees and more receiving a govemment contract or a subsidy, of 100 000 $ and more. Throughout our study, we try to examine whether there is a complementary way to sensitize and to interest the companies to be more involved on the question ofthe equality through the management ofcultural diversity. The main objective of ail companies being to turn a profit, we thus try to see whether this complementary way would be related to the search for market benefits resuiting from diversity. The question which arises then is to know if the adoption of good managerial practices of cultural diversity can have effects on the organizational performance and the economic profitability. For this purpose, we analyzed two categories of companies: one winch is ‘passive” as regards to diversity management and the other, rather “activ&’. Our resuits indicated that indeed, there would be a link between the initiatives of diversity, the integration of the minorities and the commercial profits of the companies. Tins supports our starting hypothesis according to winch, a vast range of better practices aiming at diversity goes hand in hand with the benefits as much for the company as for the members of the visible minorities. Nevertheless, we did not manage to prove in a direct and significant way the relation that exists between the organizational performance and the administrative practices of cultural diversity, because of the many factors, as much extemal as internai to the companies, able to influence tins relation. The taking into account of these various conditions of emergence of the benefits of cultural diversity constitutes an important avenue of future research.

Thesis (D. Tech. (Electrical Engineering, Dept. of Process Control and Computer Systems))--Vaal University of Technology. / In recent years, industrial plant maintenance has changed dramatically. These changes are due to a considerable increase in the number and variety of physical plant assets, increased design complexity, new maintenance techniques and changing perspectives regarding on how to perform maintenance effectively. Managers at modern process plants are becoming increasingly aware of the extent to which equipment failure affects safety and the environment. Process plant personnel are limited in their ability to accurately and consistently evaluate the health of plant assets. Due to poor record keeping, maintenance staff often has little defence against aging equipment and asset failures. As a result companies have undertaken to implement planned equipment maintenance schedules and install new technology to allow for efficient tracking and analysing of equipment health across the board. The introduction of an integrated asset management solution is presented in this thesis. The integrated asset management solution will assist maintenance staff to cost-effectively predict the probability of asset failure prior to the occurrence of any actual plant incidents. The integrated solution documented in this thesis will be implemented at the Sasol Solvents site to enhance plant availability, maximum up time for all plant assets and plant safety. Strategic Asset Management Inc. (SAMI) uses the Operational Reliability Maturity Continuum model to improve profitability, efficiency and equipment reliability. The SAMI empirical model employs various stages to address improved performance and asset management and was used as a guideline to develop an integrated solution to optimise plant performance and profits. The integrated asset management solution, documented in this thesis, was developed with the intended function of bringing information from diverse plant based systems and field equipment to the maintenance personnel in an understandable interface so that the information can be used to improve the reliability and availability of all plant assets.

Made available in DSpace on 2016-04-26T20:27:21Z (GMT). No. of bitstreams: 1 Ney Duarte Montanari.pdf: 459299 bytes, checksum: f355863a5cdd125509f7949a4cc0e3c6 (MD5) Previous issue date: 2008-05-09 / This academic study has its foundations fixed in the reflection of more than three and a half centuries of slavery, the compulsory work system, the monopoly of managerial power in the hands of de holders of the production means, the reflexes in the business and in the relationships among employee and employer in the current days, seen by the eyes of the law s analyses with focus in the company s economical life, its organization and the instruments of people s produced by the schools of administration and economy until the current days. It studies the Brazilian Constitutions, starting form de Imperial of 1.824 until the text of the current Great Letter, beside the legal system, the syndical structure, the mechanisms of conflicts solution, the information rights and de instruments of representation and worker s participation in the administration, in the profits and in the companies results. It presents the foundations and de evolution of the Administration Schools, starting from the scientific theory and personal relationship, through models identified as taylorism, fordism and toytism, reaching the organization and people s management, know as Administration by Objectives and Participant Administration. It exposes and analyses the instruments of de existing worker representation, passing through the internal committee of accidents, factory committee and worker representation, internal regulations, by the co-administration to focus in the larger objective of the dissertation and to demonstrate the reach and dimensions of the workers in the profits participation or results of de companies, instrument that in crumbled and discussed in full detail, highlighting its nature, purpose, economical advantages, flexibility, juridical safety and its model inspirations of democracy and humanization in the relationship between employee and employer / Este estudo acadêmico tem seus alicerces fincados na reflexão sobre os mais de 3 séculos e meio da escravidão, o sistema de trabalho compulsório, o monopólio do poder diretivo nas mãos dos detentores dos meios de produção, seus reflexos na cultura empresarial e nas relações entre empregado e empregador nos dias atuais, vistos pelos olhos do analista do direito com foco na vida econômica das empresas , sua organização e os instrumentos de gestão de pessoas produzidos pelas escolas de administração e economia até os dias atuais. Estuda as Constituições brasileiras, a partir da Imperial de 1.824 até o texto da atual Magna Carta, ao lado do sistema legal laborativo, da estrutura sindical, dos mecanismos de solução de conflitos, do direito de informação e dos instrumentos de representação e de participação dos trabalhadores na gestão, nos lucros e resultados das empresas. Apresenta os fundamentos e a evolução das escolas de administração, a partir da teoria científica e de relações humanas, através dos modelos identificados como toylorista, fordista e toyotista, chegando aos ensinamentos de Peter Drucker e W. Edwuard Deming e seus revolucionários e democráticos modelos de organização e de gestão de pessoas conhecidos como Administração por Objetivos e Administração Participativa. Expõe e analisa os instrumentos de representação dos trabalhadores existentes, passando pelas comissões internas de acidentes, pelas comissões de fábrica e representação de trabalhadores, pelos regulamentos internos, pela co-gestão para focar no objetivo maior da dissertação e demonstrar o alcance e as dimensões da participação dos trabalhadores dos lucros ou resultados das empresas, instrumento que é esmiuçado e discutido detalhadamente, destacando-se sua natureza, finalidade, vantagens econômicas, flexibilidade, segurança jurídica e suas inspirações modernizantes, democratizantes e humanizantes das relações entre empregado e empregador

This thesis brings together for the first time, in an organised account, Saskatchewans search for a pulp industry. This thesis will show that, in a fundamental tension between goals of fiscal prudence and of economic growth, fiscal prudence won out again and again, to the point that the CCF governments could be characterised as risk-averse where pulp production was concerned. The cautious approach is in contradiction both to the activist reputation of the CCF governments and to their aggressive development of other resources, notably mining. Pulp offers an example of the contradictions that plagued the CCF governments and their policies for the north, contradictions that included disagreements between moderates and radicals over the roles of public and multinational enterprise, colonial attitudes towards the north, and risk aversion despite bold rhetoric and announcements.<p>The methodology used in this thesis has generally maintained an economic policy and political discourse, and incorporates mostly a top-down governmental approach. The personal papers of Tommy Douglas and Woodrow Lloyd provided CCF government correspondence and departmental memos that included premiers, ministers, deputy ministers, and departmental directors involved with the Department of Natural Resources, the Timber Board, the Industrial Development Office, and the Economic Advisory and Planning Board, and with pulp company officials. Furthermore, pulp reports, surveys, and studies helped contextualise all of the interrelated correspondences. To supplement government discourse I utilised the Prince Albert Daily Herald to gain an understanding of what issues the public was debating and found to be most important.

This thesis brings together for the first time, in an organised account, Saskatchewans search for a pulp industry. This thesis will show that, in a fundamental tension between goals of fiscal prudence and of economic growth, fiscal prudence won out again and again, to the point that the CCF governments could be characterised as risk-averse where pulp production was concerned. The cautious approach is in contradiction both to the activist reputation of the CCF governments and to their aggressive development of other resources, notably mining. Pulp offers an example of the contradictions that plagued the CCF governments and their policies for the north, contradictions that included disagreements between moderates and radicals over the roles of public and multinational enterprise, colonial attitudes towards the north, and risk aversion despite bold rhetoric and announcements.<p>The methodology used in this thesis has generally maintained an economic policy and political discourse, and incorporates mostly a top-down governmental approach. The personal papers of Tommy Douglas and Woodrow Lloyd provided CCF government correspondence and departmental memos that included premiers, ministers, deputy ministers, and departmental directors involved with the Department of Natural Resources, the Timber Board, the Industrial Development Office, and the Economic Advisory and Planning Board, and with pulp company officials. Furthermore, pulp reports, surveys, and studies helped contextualise all of the interrelated correspondences. To supplement government discourse I utilised the Prince Albert Daily Herald to gain an understanding of what issues the public was debating and found to be most important.

Mervärdesskatterättsligt särbehandlas omsättning av upphovsrätter genom tillämpning av en reducerad skattesats. I 7 kap. 1 § 3 st. 8-9 p. ML hänvisas direkt till upphovs­rättslagen för bedömningen av förekomsten av en upphovsrättsligt skyddad prestation och rättighetens övergång. Föreligger en mervärdesskatterättslig omsättning av eko­nomiska värden samtidigt med en upphovsrättsligt giltig upplåtelse eller överlåtelse av en upphovsrättsligt skyddad prestation ska omsättningen beskattas med en reducerad skattesats om sex procent. Uppsatsen utreder intrångsersättning enligt 54 § 1 st. URL i relation till det mervärdes­skatterättsliga omsättningsbegreppet och den reducerade skattesatsen i 7 kap. 1 § 3 st. 8-9 p. ML.  Ersättning enligt 54 § 1 st. URL ska erläggas då ett intrång i upphovsrätten kan konstateras. Ersättning ska alltid utgå oavsett god tro och även i fall där upphovs­mannen, genom t.ex. positiva sidoeffekter, tjänat på intrånget. I doktrin har det därför uttalats att ersättningen inte utgör skadestånd, något som lagstiftaren uttryckligen klassificerat den att vara. Vid en granskning av ersättningens karaktär och syfte i rela­tion till upphovsrättslagens regler för rättighetens övergång framgår att en upphovs­rättsligt giltig överlåtelse eller upplåtelse inte föreligger vid en transaktion som föranlett ersättningsskyldighet enligt 54 § 1 st. URL. Enligt 7 kap. 1 § 3st. 8-9 p. ML är detta en förutsättning för att transaktionen ska omfattas av den reducerade skattesatsen. I ett mervärdesskatterättsligt perspektiv står det emellertid klart att ersättning enligt 54 § 1 st. URL är tänkt att spegla de förhållanden som hade gällt om parterna ingått avtal på för­hand och att det finns ett ostridigt samband mellan ersättningens storlek och det faktiska nyttjandet av rättigheten. Således skulle ersättningen mervärdesskatterättsligt kunna jämställas med en upplåtelse av nyttjanderätt. För tillämpning av den reducerade skatte­satsen i 7 kap. 1 § 3st. 8-9 p. ML är ett jämställande med upplåtelse ur mervärdes­skatterättslig synpunkt emellertid inte tillräckligt. Mervärdesskattelagens ovillkorliga koppling till upphovsrättslagen i 7 kap. 1 § 3st. 8-9 p. ML medför att en upplåtelse ska prövas enligt upphovsrättslagens regler för rättighetens övergång. Den samlade slutsatsen av uppsatsens utredning är följaktligen att ersättning enligt 54 § 1 st. URL kan omfattas av det mervärdesskatterättsliga omsättningsbegreppet. Mervärdesskattelagens ovillkorliga koppling till upphovsrättslagen innebär emellertid att ersättningen inte kan omfattas av 7 kap. 1 § 3st. 8-9 p. ML och den reducerade skattesatsen om 6 procent. Ersättningen utbetalas till följd av ett intrång och avsaknaden av en uttrycklig överenskommelse hindrar en tillämpning av 7 kap. 1 § 3st. 8-9 p. ML. / VAT turnover of copyrights are subject to a reduced VAT-rate. In the Value added tax act (ML) the paragraph of 7 kap. 1 § 3 st.  8-9 p. ML refers directly to the Copyright act (URL) for the assessment of the existence of a copyright and, the sale or lease of such a right. If a taxable supply is at hand while, simultaneously, a legally valid lease or sale of a copyright can be established, the turnover is taxed at a reduced VAT-rate of six percent. The thesis investigates intrusion compensation under Article 54 § 1 st. URL relative to the value added tax turnover concept and the reduced rate in 7 kap 1 § 3 st.  8-9 p. ML. Compensation according to Article 54 § 1 st. URL must be paid when an infringement of copyright is at hand. Compensation should always be paid regardless of good faith and even in cases where the holder of the right has earned revenue by e.g. spin-offs. In the legal literature, it has therefore been expressed that Article 54 § 1 st. URL does not con­stitute damages, something that the legislature explicitly has classified it to be. When reviewing the character and purpose of the compensation in relation to URL, and its rules for the transition of the right, it is clear that a valid transition does not exist in a transaction that has prompted compensation under Article 54 § 1 st. URL. According to 7 kap. 1 § 3st. 8-9 p. ML, this is a prerequisite. For the transaction to be covered by the reduced VAT-rate, a valid transition, according to the general rules of the rights transition in URL, must be at hand. However, from a VAT-perspective, compensation under 54 § 1 st. URL is meant to reflect the conditions that would have been if the concerned parties had reached an agreement in advance. There is an undisputed link between the remuneration and the actual use of the right. Thus, the compensation could be deemed equal to a lawful lease of copyright. For the purposes of the reduced tax rate in 7 kap. 1 § 3st. 8-9 p. ML, an equation of the compensation to a lawful lease of copyright is not sufficient. The provision is directly connected to URL and any transition of copyright must therefore be examined under the URL's rules for the transition of rights. The overall conclusion of this thesis is therefore that compensation under 54 § 1 st. URL may be subject to VAT. However, due to the unconditional connection to URL, the turnover cannot qualify for the reduced tax rate of six percent stipulated in 7 kap. 1 § 3st. 8-9 p. ML. The compensation is paid as a result of an infringement of copyright and the absence of an explicit agreement prevents the application of the reduced tax rate in 7 kap. 1 § 3st. 8-9 p. ML.

Text in Afrikaans / The purpose of the research is to compare the quantity and quality of reporting on the employees of companies with the profitability and size of the top 100 companies over a four year period. The research is limited to the availability of quality information on employees in the financial statements of companies. A literature study is followed by an emperical inquiry into a comparison of the reporting on employees with the profitability and size of companies. The results reflect the following: * the quantity and quality of reporting on the employees of companies does not inevitably show an increase; * a significant relationship exist between the size and profitability of companies; * the role of reporting on the employees of companies is significant with regards to profit determination; and * some of the companies performed uniquely with regards to the quantity and quality of reporting on the employees of companies. / Accounting / M.Comm.(Accounting)

Anglican dioceses established by The Church Mission Society and other Western founded Christian denominations in East Africa were envisaged to grow and become self-governing, self-propagating and self-supporting. The first two goals(to be self governing and self-propagating) have more or less been achieved. The third goal (the pursuit of self-support) is at a critical stage, especially considering that resources, in terms of funding and personnel, are in decline. This research sought to document the factors that contribute to, or hinder, the role that lay people (business people in particular) can play in sustaining the ministry and mission of Anglican dioceses. The research methods chosen for data collection consisted of interactive fieldwork. In this, formal and informal interviews were conducted. The interviewees were selected mainly from Anglican dioceses, with their input being corroborated by Methodists, Evangelical Lutheran and Presbyterian Church leaders from Kenya, Uganda and Tanzania. Interviews were conducted, first, with church leaders who were in office at the time when John Gatu declared a moratorium on Western missionaries in 1974. Next came interviews with leaders of the 1990s and 2000s. For each leader, a corroborative project was documented. A limited quantitative questionnaire was administered for triangulation purposes.The data were analysed to identify the themes and patterns that emerged. This phase was followed by an extensive literature review. The research methodology utilised the Praxis Cycle, developed by Cochrane, De Gruchy and Peterson (1990) in their book, In Word and Deed,which has its roots in the “see, judge, act” method of the Belgian Cardinal, Joseph Cardijn,founder of the Young Christian Workers movement. The analysis allowed me to examine the interplay between business and mission, using the seven-point Praxis Cycle, modified by JNJ Kritzinger (2008:771) to assess the spirituality of BAM and its contribution to Christian mission. Other movements of the Praxis Cycle are practical projects, theological reflection, contextual analysis, ecclesial analysis, agency and reflexivity. The literature review was analysed in terms of four primary dimensions: Business as Business (profit maximisation), Mission as Business(profit from philanthropy),Mission as Mission(philanthropy from profits), and Business as Mission (profit for the common good). The fourth dimension was explored as an overarching vision for churches seeking to grow towards financial sustainability. Also considered was how such sustainability could be implemented in the East African context. / Christian Spirituality, Church History and Missiology / D. Th. (Missiology)

The introduction of PPPs in infrastructure provision has changed the way in which governments around the world now view infrastructure provision. However, the introduction of PPPs to deliver the needed infrastructure has benefited only a few companies. Most of these companies are the big construction firms that possess technological know-how and those that have the financial ability to execute large infrastructure projects. Although SMEs are important for employment creation, inequality and poverty reduction, the participation of SMEs in these PPP projects is very low. This is because PPP models in developing countries are based on those used in developed economies, and such models ignore the socio-economic problems facing developing countries. Therefore, this study argues that PPP projects in developing countries present an opportunity for growing the SME sectors in developing countries. It challenges the viewpoint of seeing infrastructure backlogs only as providing opportunities to big private sector companies and argues that infrastructure backlogs can be used by governments to reduce the triple challenges of unemployment, poverty and inequality by linking SMEs to PPP projects. The traditional PPP model that is being applied by many developing countries does not fully encourage the participation of SMEs in PPP projects, as most of the projects executed through this model are bundled into big projects that SMEs cannot execute due to a lack of technological know-how and weak balance sheets. The study therefore suggests different ways in which the participation of SMEs in PPP projects could be improved based on the results of the survey conducted for this study. The study then proposes an “innovative conceptual PPP model for sustainable SME development” that takes into account the needs for developing countries to create jobs, reduce poverty and inequality. It also takes into account all challenges for SMEs identified through the review of literature and the study survey. / Economics / D. Litt. et Phil. (Economics)

La société holding est une réalité économique dont l’importance ne cesse d’augmenter. Plusieurs États offrent des régimes de faveurs fiscales pour attirer les holdings sur leurs territoires. Le système fiscal turc n’offre pas un tel «régime holding» mais il comporte plusieurs dispositions qui offrent certains avantages aux participations turques et étrangères. Une fiscalité avantageuse pour les holdings est intéressante pour un État dans la mesure où elle lui permet d’attirer les entreprises. Les dispositions fiscales peuvent rendre un territoire attractif et compétitif mais elles peuvent inciter une évasion fiscale à l’intérieur même du territoire. Le second risque engendré par le régime fiscal avantageux est l’établissement d’une concurrence fiscale déloyale. Les éléments clés d’une fiscalité idéale pour la société holding prennent en compte, d’une part la distribution des bénéfices de la holding, et d’autre part, les bénéfices provenant de ses propres participations, notamment les dividendes provenant de ses filiales et les plus-values de cession de ces participations. Par ailleurs, le régime fiscal holding doit être attractif et compétitif tout en restant compatible avec les principes reconnus du droit fiscal international. / The holding company is an economic reality whose importance is still increasing. Several countries offer tax benefits plans to attract holdings in their territories. The Turkish tax system does not offer such a "holding plan" but it contains several provisions that provide certain benefits to Turkish and foreign investments. Tax advantages for holding companies are important for the State to the extent that it attracts businesses and group companies. The tax provisions can make an attractive and competitive territory, yet they may increase tax evasion within the same territory. Another risk caused by the advantageous tax regime is harmful tax competition. The key elements of an ideal tax system of holding companies are about, first of all, the distribution of profits of the holding company and secondly, income from its own shares, including dividends from its subsidiaries and the capital gains disposal of their shares. Furthermore, the holding company tax system must be both competitive and attractive and at the same time it must be compatible with the principles acknowledged by international tax law.