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Komparační analýza zdanění licenčních poplatků plynoucích mezi ČR a jednotlivými členskými státy EU / Comparative analysis of the taxation of royalties folowing between the Czech Republic and other member states of EUŠtecherová, Eliška January 2009 (has links)
This thesis deals with the question of how far the Member States of EU have unified the system of taxation of royalties with respect to the Czech Republic. This issue is analyzed on the basis of comparison of Conventions between Czech Republic and other member states of EU. As key comparators were used the following approaches: grammatical interpretation of conventions, the definition of royalties and the range of taxation in the state of source. In order to examine the issue of taxation of royalties, attention is also given to the definition of royalties from the Czech legislation as well as from OECD (based on the Commentary to the Model Treaty) point of view. The thesis outlines also practical approaches to taxation of royalties in various model situations.
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An analysis of the Mineral and Petroleum Resources Royalty ActVisagie, Karin 27 January 2014 (has links)
M.Comm. (International Taxation) / Lyn Bourne (n.d.) once wrote "The concept of royalties evolved from a time when the government owned all of the land, including mines, to the situation where free miners won the right to claim minerals, but paid a portion of their production to the royal treasury. Today, a mineral royalty is a payment to the owner of the mineral rights for the privilege of producing the mineral commodity"...
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Povolání "literární překladatel" / "Literary translator" as a professionZamora, Karolína January 2019 (has links)
The aim of this thesis is to give a picture as complete as possible of the sociological, material and economic conditions of the translation of a literary work. This thesis elaborates the characteristics of the profession of 'literary translator' in the Czech environment. It focuses on the role and position of a literary translator in the contemporary Czech book market and examines the economic context of this activity. The practical part includes a questionnaire survey and interviews with translators. The results of the questionnaire search are processed by means of a descriptive analysis and a correlation analysis. The interviews were used to create medallions illustrating the individual variations of the translator's profession of literary texts. Key words: literary translator, book market, royalties, publisher, translation, quantitative research, qualitative research, CEATL, Czech translator's association
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The Influence of Artificial Intelligence on Songwriting : Navigating Attribution Challenges and Copyright ProtectionNorberg, Karin, Norell, Othilia January 2023 (has links)
This report explores the evolving landscape of songwriting and copyright protection, with a focus on the influence of Artificial Intelligence (AI). It highlights the need for objective measures of attribution in music co-creation, including collaborations involving AI. The study explores the potential of employing Natural Language Processing (NLP) methods in song lyric generation, to assign attribution more accurately and transparently. The report also discusses the perspectives of various stakeholders in the music industry highlighting the importance of attribution and addressing concerns related to AI-generated works. The research combines quantitative and qualitative methodologies, including surveys, interviews, and literature reviews, to provide comprehensive insights into the complexities of attribution in songwriting and the implications of AI’s involvement. The survey compared original song choruses to modified versions, gathering insights on the significance of text modifications. Statistical analysis and NLP techniques; levenshtein distance, plagiarism detection, sentiment analysis, and cosine similarity, were used to assess textual changes. The results indicated that primarily sentiment analysis, but also cosine similarity, aligned closer with the survey responses. Interviews provided valuable perspectives on challenges in attribution and copyright, as well as thoughts regarding AI in songwriting and ethical considerations. Current attribution methods often lead to unequal royalty distribution in co-created works. Objective metrics, including NLP techniques, could potentially offer a compliment for tracking attribution in a more quantitative way. Stakeholder analysis reveals the interests and power dynamics of songwriters, artists, labels, consumers, and lawyers. AI’s involvement raises questions about data sources, developer roles, and quantifying creativity, posing challenges in determining attribution, royalty distribution, and copyright protection. The report also underscores the importance of quantifying creativity, preserving creative integrity, and meeting the diverse needs of stakeholders within an AI-driven musical landscape. / Denna rapport utforskar det föränderliga landskapet för låtskrivande och upphovsrättsskydd, med fokus på artificiell intelligens (AI) påverkan. Studien belyser behovet av objektiva mått för attribution i musikaliskt samskapande, inklusive samarbeten som involverar AI. Studien undersöker möjligheterna att använda metoder inom språkteknologi (NLP) i låttextgenerering för att tilldela attribution på ett mer exakt och transparent sätt. Rapporten diskuterar även perspektiven från olika intressenter inom musikindustrin som betonar vikten av attribution och tar upp frågor relaterade till AI-genererade verk. Forskningen kombinerar kvantitativa och kvalitativa metoder, inklusive enkäter, intervjuer och litteraturstudier, för att ge en omfattande inblick i komplexiteten i attribution i låtskrivandet och konsekvenserna av AI:s inblandning. Enkäten jämförde originalversioner av refränger i låtar med modifierade versioner och samlade insikter om betydelsen av textmodifieringar. Statistisk analys och NLP-tekniker; levenshteinavstånd, plagiatdetektering, sentimentanalys och cosinuslikhet, användes för att bedöma textförändringar. Resultaten visade att främst sentimentanalys, men även cosinuslikhet, stämde bättre överens med enkätsvaren. Intervjuerna gav värdefulla perspektiv på utmaningar med attribution och upphovsrätt, samt tankar kring AI i låtskrivande och etiska överväganden. Nuvarande metoder för attribution leder ofta till ojämn fördelning av royalties i samskapade verk. Objektiva metoder, inklusive NLP-tekniker, skulle kunna erbjuda ett komplement för att spåra attribution på ett mer kvantitativt sätt. En intressentanalys avslöjar låtskrivares, artisters, skivbolags, konsumenters och advokaters intressen och maktdynamik. AI:s inblandning väcker frågor om datakällor, utvecklares roller och kvantifiering av kreativitet, vilket skapar utmaningar i att fastställa attribution, fördelning av royalties och upphovsrättsskydd. Rapporten understryker också vikten av att kvantifiera kreativitet, bevara kreativ integritet och möta de olika behoven hos intressenter inom ett AI-drivet musiklandskap.
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Redevances forestièrse annuelles et développement local au Cameroun : expériences de deux communes rurales : une analyse anthropologiqueMatchioundji, Télesphore 03 1900 (has links)
Notre thèse étudie les liens entre les « redevances forestières annuelles » (RFA) et le « développement local » dans deux communes du Cameroun. Ce travail anthropologique s’inscrit dans le débat qui se fait à l’échelle internationale relativement au rôle et au devenir des populations locales dans la gestion des ressources naturelles. Dans le passé, la gestion des redevances forestières annuelles (RFA) a été, dans les pays d’Afrique centrale et au Cameroun en particulier, sous la seule responsabilité de l’État central. Une telle politique n’offrait pas la garantie nécessaire à l’utilisation durable de ces ressources qui sont indispensables à la vie des populations villageoises riveraines et à l’équilibre de l’environnement. Profitant de la crise des années 1980 et 1990 en Afrique, le FMI et la Banque mondiale ont exercé une pression sur les États africains pour qu’ils revoient, en conformité avec la Conférence de Rio (1992), leurs politiques en matière de gestion et de conservation des ressources forestières.
Dans le bassin du Congo, le Cameroun a été le tout premier pays à réviser, en 1994, ses lois forestières par le biais d’une décentralisation de la fiscalité forestière : les taxes perçues furent réparties entre l’État, les collectivités territoriales décentralisées et les populations villageoises riveraines. Les fonds transférés aux communes et aux populations riveraines devaient servir au développement local en contribuant notamment à l’amélioration des conditions générales de vie des populations à travers la réalisation d’œuvres sociales, l’adduction d’eau, la construction et l’entretien des routes, des écoles, des cases de santé, etc. Dans les faits, l’impact de la fiscalité forestière décentralisée reste à ce jour encore peu visible sur la dynamique du développement local des communes.
Notre projet de recherche doctorale prend place dans le domaine d’une anthropologie du développement centrée sur l’étude des solutions que les populations locales apportent aux problèmes auxquels elles sont confrontées dans leur vie de tous les jours. L’analyse des impacts que les politiques de développement économique exercent sur les populations villageoises d’Afrique est ici à l’avant-plan, pas seulement au sens d’une critique des politiques étatiques en matière d’exploitation forestière, mais aussi au sens d’une meilleure compréhension des conditions de mise en œuvre de ces politiques et de l’impact de celles-ci sur les populations villageoises, tant sur le plan des avantages financiers directs que des transformations écologiques que les activités forestières introduisent dans les pratiques agricoles des villageois.
Sur le plan méthodologique, il faut noter que ce fut très difficile d’obtenir les informations nécessaires, notre sujet d’étude se révélant être très sensible quant à sa portée politique. Nous avons néanmoins pu recueillir un solide ensemble de données par le biais d’une démarche de proximité de type qualitatif qui a été conduite dans deux communes forestières qui représentent deux réalités différentes en matière de gestion des RFA. La collecte des données a été faite, de manière intensive, dans sept villages qui répondaient à nos critères : nous avons ainsi pu étudier, de manière approfondie, la situation des groupes sociaux les plus défavorisés qui sont exclus dans le partage des revenus forestiers.
Pour construire notre cadre théorique, nous avons combiné des éléments empruntés aux théories environnementales, à l’anthropologie économique et à l’analyse des modes de gestion. Il faut noter, par ailleurs, que l’anthropologue n’est ni un aménagiste, ni un environnementaliste, ni un spécialiste des études managériales. Nous avons conduit notre étude comparative dans les communes concernées en nous fixant pour objectif de comprendre les mécanismes de gestion des RFA mis en place par les leaders locaux et d’évaluer leur impact sur l’amélioration des conditions de vie des populations villageoises et sur leur écosystème. Notre préoccupation était de savoir si les RFA constituent des vecteurs de développement socioéconomique pour des populations vivant dans et de la forêt. / Our thesis is an examination of the relationship between annual forest royalties (AFRs) and local development in two communities in Cameroon. This anthropological study joins the debate that is taking place on an international scale with regard to the role and the future of local populations in the management of natural resources. In the past, the management of annual forest royalties was, especially in Central Africa and in Cameroon, the sole responsibility of the state. Such a policy did not offer the guarantees necessary for the sustainable use of these resources, which are indispensable to the lives of riverside village populations and the stability of the environment. Taking advantage of the crisis of the 1980s and 1990s in Africa, the IMF (International Monetary Fund) and the World Bank applied pressure on African States to revise their policies, in accordance with the Conference of Rio (1992), regarding the management and conservation of forest resources.
In 1994, Cameroon was the first country in the Congo river basin to revise its forest laws by means of a decentralization of the forest tax system: taxes received were distributed between the State, decentralized territorial collectives and riverside village populations. Funds transferred to these collectives and riverside populations were to be used for local development, specifically by contributing to the improvement of the general conditions of these populations through the realization of social works, water delivery, the construction and maintenance of roads, schools, health centers, etc. In practice, the impact of the decentralized forest tax system is hardly visible in the dynamics of the local development of communities to this day.
Our doctoral research project is in the field of the anthropology of development centered on the study of the solutions local populations bring to the problems they are confronted with in their daily lives. The analysis of the impacts of economic development policies on the village populations of Africa is here foregrounded, not only in the sense of a criticism of state policies regarding forestry development but also in the sense of better understanding the conditions of their implementation and impact on village populations; both from the point of view of direct financial benefits as well as ecological changes forestry activities introduce to the agricultural practices of the villagers.
On the methodological level, it is essential to note that it was very difficult to obtain the necessary information, the subject of the study proving to be very sensitive in its political implications. We were nevertheless able to collect a solid set of data by means of a local qualitative approach that was carried out in two forest communities, those of A (68 villages) and B (17 villages), which represent two different realities in terms of the management of annual forest royalties (AFRs). Through an intensive approach, data collection was undertaken in seven villages that responded to our criteria: we were able to study, in depth, the situation of the most disadvantaged social groups excluded in the sharing of the forest royalties.
In building out theoretical framework, we combined elements borrowed from environmental theory, economic anthropology and the analysis of management styles. It should be noted, moreover, that the anthropologist is neither a forester, nor an environmentalist, nor a specialist in managerial studies. We focused our comparative study in the municipalities of A and B on the objective of understanding the mechanisms for the management of AFRs set up by the local leaders and to estimate their impact on the improvement of the living conditions of the village populations and their ecosystems. Our concern was to know if AFRs establish vectors for the socioeconomic development for village populations living and from the forest.
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Redevances forestièrse annuelles et développement local au Cameroun : expériences de deux communes rurales : une analyse anthropologiqueMatchioundji, Télesphore 03 1900 (has links)
Notre thèse étudie les liens entre les « redevances forestières annuelles » (RFA) et le « développement local » dans deux communes du Cameroun. Ce travail anthropologique s’inscrit dans le débat qui se fait à l’échelle internationale relativement au rôle et au devenir des populations locales dans la gestion des ressources naturelles. Dans le passé, la gestion des redevances forestières annuelles (RFA) a été, dans les pays d’Afrique centrale et au Cameroun en particulier, sous la seule responsabilité de l’État central. Une telle politique n’offrait pas la garantie nécessaire à l’utilisation durable de ces ressources qui sont indispensables à la vie des populations villageoises riveraines et à l’équilibre de l’environnement. Profitant de la crise des années 1980 et 1990 en Afrique, le FMI et la Banque mondiale ont exercé une pression sur les États africains pour qu’ils revoient, en conformité avec la Conférence de Rio (1992), leurs politiques en matière de gestion et de conservation des ressources forestières.
Dans le bassin du Congo, le Cameroun a été le tout premier pays à réviser, en 1994, ses lois forestières par le biais d’une décentralisation de la fiscalité forestière : les taxes perçues furent réparties entre l’État, les collectivités territoriales décentralisées et les populations villageoises riveraines. Les fonds transférés aux communes et aux populations riveraines devaient servir au développement local en contribuant notamment à l’amélioration des conditions générales de vie des populations à travers la réalisation d’œuvres sociales, l’adduction d’eau, la construction et l’entretien des routes, des écoles, des cases de santé, etc. Dans les faits, l’impact de la fiscalité forestière décentralisée reste à ce jour encore peu visible sur la dynamique du développement local des communes.
Notre projet de recherche doctorale prend place dans le domaine d’une anthropologie du développement centrée sur l’étude des solutions que les populations locales apportent aux problèmes auxquels elles sont confrontées dans leur vie de tous les jours. L’analyse des impacts que les politiques de développement économique exercent sur les populations villageoises d’Afrique est ici à l’avant-plan, pas seulement au sens d’une critique des politiques étatiques en matière d’exploitation forestière, mais aussi au sens d’une meilleure compréhension des conditions de mise en œuvre de ces politiques et de l’impact de celles-ci sur les populations villageoises, tant sur le plan des avantages financiers directs que des transformations écologiques que les activités forestières introduisent dans les pratiques agricoles des villageois.
Sur le plan méthodologique, il faut noter que ce fut très difficile d’obtenir les informations nécessaires, notre sujet d’étude se révélant être très sensible quant à sa portée politique. Nous avons néanmoins pu recueillir un solide ensemble de données par le biais d’une démarche de proximité de type qualitatif qui a été conduite dans deux communes forestières qui représentent deux réalités différentes en matière de gestion des RFA. La collecte des données a été faite, de manière intensive, dans sept villages qui répondaient à nos critères : nous avons ainsi pu étudier, de manière approfondie, la situation des groupes sociaux les plus défavorisés qui sont exclus dans le partage des revenus forestiers.
Pour construire notre cadre théorique, nous avons combiné des éléments empruntés aux théories environnementales, à l’anthropologie économique et à l’analyse des modes de gestion. Il faut noter, par ailleurs, que l’anthropologue n’est ni un aménagiste, ni un environnementaliste, ni un spécialiste des études managériales. Nous avons conduit notre étude comparative dans les communes concernées en nous fixant pour objectif de comprendre les mécanismes de gestion des RFA mis en place par les leaders locaux et d’évaluer leur impact sur l’amélioration des conditions de vie des populations villageoises et sur leur écosystème. Notre préoccupation était de savoir si les RFA constituent des vecteurs de développement socioéconomique pour des populations vivant dans et de la forêt. / Our thesis is an examination of the relationship between annual forest royalties (AFRs) and local development in two communities in Cameroon. This anthropological study joins the debate that is taking place on an international scale with regard to the role and the future of local populations in the management of natural resources. In the past, the management of annual forest royalties was, especially in Central Africa and in Cameroon, the sole responsibility of the state. Such a policy did not offer the guarantees necessary for the sustainable use of these resources, which are indispensable to the lives of riverside village populations and the stability of the environment. Taking advantage of the crisis of the 1980s and 1990s in Africa, the IMF (International Monetary Fund) and the World Bank applied pressure on African States to revise their policies, in accordance with the Conference of Rio (1992), regarding the management and conservation of forest resources.
In 1994, Cameroon was the first country in the Congo river basin to revise its forest laws by means of a decentralization of the forest tax system: taxes received were distributed between the State, decentralized territorial collectives and riverside village populations. Funds transferred to these collectives and riverside populations were to be used for local development, specifically by contributing to the improvement of the general conditions of these populations through the realization of social works, water delivery, the construction and maintenance of roads, schools, health centers, etc. In practice, the impact of the decentralized forest tax system is hardly visible in the dynamics of the local development of communities to this day.
Our doctoral research project is in the field of the anthropology of development centered on the study of the solutions local populations bring to the problems they are confronted with in their daily lives. The analysis of the impacts of economic development policies on the village populations of Africa is here foregrounded, not only in the sense of a criticism of state policies regarding forestry development but also in the sense of better understanding the conditions of their implementation and impact on village populations; both from the point of view of direct financial benefits as well as ecological changes forestry activities introduce to the agricultural practices of the villagers.
On the methodological level, it is essential to note that it was very difficult to obtain the necessary information, the subject of the study proving to be very sensitive in its political implications. We were nevertheless able to collect a solid set of data by means of a local qualitative approach that was carried out in two forest communities, those of A (68 villages) and B (17 villages), which represent two different realities in terms of the management of annual forest royalties (AFRs). Through an intensive approach, data collection was undertaken in seven villages that responded to our criteria: we were able to study, in depth, the situation of the most disadvantaged social groups excluded in the sharing of the forest royalties.
In building out theoretical framework, we combined elements borrowed from environmental theory, economic anthropology and the analysis of management styles. It should be noted, moreover, that the anthropologist is neither a forester, nor an environmentalist, nor a specialist in managerial studies. We focused our comparative study in the municipalities of A and B on the objective of understanding the mechanisms for the management of AFRs set up by the local leaders and to estimate their impact on the improvement of the living conditions of the village populations and their ecosystems. Our concern was to know if AFRs establish vectors for the socioeconomic development for village populations living and from the forest.
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Teoria da agência e franchising: evidência empírica para o caso brasileiroRigoni, Ramon Frigi 29 May 2015 (has links)
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Previous issue date: 2015-05-29 / The present study has a twofold objective: (i) evaluate determinants of the franchising option as a company´s strategy growth model and, (ii) analyze how franchising contract terms are affected by risk sharing, incentive problems related to moral hazard and financial constraints problems. The discussion is based on the empirical approach proposed by Lafontaine (1992). The models are estimated using a database containing information on 350 Brazilian franchisors. The results suggest that moral hazard problems from franchisee side as well as risk sharing are relevant to the definition of royalty rate value. Particularly, in business where the franchisee effort has significant influence on the input quality of the services provided, the royalty rate tends to decrease. Our results fails to identify a negative tradeoff between risk and incentives. CConcerning the expansion strategy option, as expected by the theory, results indicate that firms tend to expand through franchising when agent effort is relevant. However, opposed to the capital constraint hypothesis, our findings suggests that decisions to adopt franchising as a growth strtategy are not related to capital restrictions. / O presente estudo tem um duplo objetivo: (i) analisar os determinantes da escolha das firmas por um modelo de franchising na estratégia de expansão de seus negócios, e (ii) analisar como os termos de um contrato de franchising podem potencialmente ser influenciados por questões relativas a compartilhamento de risco, problemas de incentivo relacionados ao risco moral (moral hazard) e restrições de recursos financeiros. Essa discussão se dará seguindo a abordagem empírica proposta por Lafontaine (1992). Os modelos são estimados a partir de dados para uma amostra de 350 redes de franquias brasileiras relativas ao ano de 2011. Os resultados sugerem que a definição do valor da taxa de royalties leva em conta os problemas decorrentes do risco moral por parte dos franqueados e do compartilhamento de risco. Em particular, nos negócios onde o esforço dos franqueados afeta significativamente a provisão dos serviços prestados, observa-se uma tendência de cobrança de menores taxas de royalties e uma relação positiva entre risco e incentivos, com a cobrança de menores taxas de royalties em setores de atividade com maior risco. Em relação ao percentual de unidades franqueadas, obteve-se resultados coerentes com a expectativa teórica para o problema de risco moral do franqueado, de modo que quanto mais importante o trabalho do agente, maior o índice. Entretanto, para a restrição de capital, contrário a expectativa teórica, quanto maior a disponibilidade de recursos maior o número de franquias.
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Royalties minerais e capacidade de gestão em governos locais: um estudo em municípios mineradores de Minas GeraisFerreira, Thamiris Rodrigues 25 February 2013 (has links)
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Previous issue date: 2013-02-25 / The present study aims to diagnose the management of local public capacity of Minas Gerais municipalities mining dependent, to evaluate their qualification level, identify limitations to institutional strengthening of management and investigate how municipal management has evolved from the receipt of funds from the “Compensação Financeira pela Exploração de Recursos Minerais” (CFEM). The 'management capacity' variable was operationalized based on the 'Government Performance Project' (GPP) methodology, which proposes five dimensions of analysis: financial management, capital management, human resources management, information technology management and managing for results. The study seeks to answer the following questions: do Minas Gerais towns economically dependent of mineral extraction activity demonstrate municipal management capacity in performing their function? The extra resources receipt has allowed improving the quality of municipal management? For this, we developed a multiple cases study in three Minas Gerais towns which are dependent of the mineral extraction activity for many years: Mariana, Catas Altas and São Gonçalo do Rio Abaixo. Semi-structured interviews were conducted with technicians, municipal secretaries, mayors and citizens in order to investigate the management capacity of local government in these cities. Although the three towns have presented common characteristics, such as dependence of mineral activity, territorial proximity, economic environment and high levels of tax revenue, it is noted that these cities represent three different realities, with distinct levels of development. It was identified that the studied municipalities, especially Catas Altas and São Gonçalo do Rio Abaixo adopt best practices in municipal management. Mariana has recently made good initiatives in managing change, however, political changes have prevented these implementations. Besides the dimensions of GPP analysis, we could identify other relevant factors to the institutional strengthening of management such as planning, manager profile and political context. It was also found that the impacts of mining are not restricted to the mining town, but also to cities located around the mine. / O presente estudo tem por objetivo realizar um diagnóstico da capacidade de gestão pública local dos municípios dependentes da atividade de extração mineral em Minas Gerais, a fim de avaliar seu nível de qualificação, identificar limitações ao fortalecimento institucional da gestão e investigar como a gestão municipal tem evoluído a partir do recebimento dos recursos da Compensação Financeira pela Exploração de Recursos Minerais (CFEM). A variável “capacidade de gestão” foi operacionalizada a partir da metodologia “Government Performance Project” (GPP), que propõe cinco dimensões de análise, a saber: gestão financeira, gestão de capital, gestão de pessoas, gestão de tecnologia da informação e gestão por resultados. Busca-se responder às seguintes questões: nas cidades mineiras dependentes economicamente da atividade de extração mineral, o poder público municipal demonstra capacidade de gestão adequada no desempenho de sua função? O recebimento dos recursos extras tem propiciado a melhoria da qualidade de gestão municipal? Para o desenvolvimento do estudo, realizou-se um estudo de casos múltiplos, tendo sido selecionados três municípios mineiros dependentes há vários anos da atividade de extração mineral: Mariana, Catas Altas e São Gonçalo do Rio Abaixo. Foram realizadas entrevistas semiestruturadas com técnicos, secretários municipais, prefeitos e cidadãos, buscando investigar a capacidade de gestão do poder público local nessas cidades. Embora os três municípios apresentem características comuns, como dependência da atividade mineral, proximidade territorial, contexto econômico e níveis de arrecadação elevados, nota-se que tais municípios representam três realidades diferentes, com níveis de desenvolvimento distintos. Foi possível identificar que os municípios estudados, sobretudo Catas Altas e São Gonçalo do Rio Abaixo, adotam boas práticas na gestão municipal. O município de Mariana apresentou recentemente boas iniciativas de mudança na gestão, entretanto, as mudanças políticas têm impedido que estas sejam concretizadas. Além das dimensões de análise do GPP, foi possível identificar outros fatores relevantes para o fortalecimento institucional da gestão, tais como, planejamento, perfil do gestor e contexto político. Verificou-se ainda que os impactos da mineração não se restringem à cidade mineradora, mas também às cidades localizadas no entorno da mina.
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Mineral royalties : a preview of the development of Mineral Royalty legislation in South AfricaVan der Zwan, Pieter 30 April 2010 (has links)
A dynamic shift in the ownership, management and development of the country’s mineral heritage took place after the inauguration of the new political dispensation in South Africa in 1994. This resulted in the enactment of the Mineral and Petroleum Resources Development Act (28/2002) (MPRDA) in 2002. In accordance with the MPRDA the country’s mineral and petroleum resources are the common heritage of the people of South Africa and the State acts as the custodian of these resources for the benefit of all people. In this capacity, the State may determine and levy a fee or consideration payable in respect of these resources. The Minerals and Petroleum Resources Royalty Act (28/2008) (MPRRA) was enacted on 24 November 2008 to impose a mineral royalty on the extraction of South Africa’s mineral resources to compensate the nation for the depletion of its mineral wealth. This legislation is likely to have a significant impact on the South African mining industry. The aim of this study was to review the development of this legislation to gain an understanding of the issues considered when it was developed and to identify certain aspects of the MPRRA that may require further research in order to be improved in future. The analysis consists of a qualitative comparison of the draft versions of the Mineral and Petroleum Resources Royalty Bill (MPRRB) and related commentary. The study recommends that legislators reconsider the level of royalties to be levied as well as the mechanism contained in the MPRRA to promote downstream beneficiation to ensure optimal benefits from extracting the nation’s mineral resources. Further research of these aspects could improve the South African mineral royalty regime in future. Copyright / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted
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A sociological analysis of the production, marketing and distribution of contemporary popular music by Zambian musiciansKazadi, Kanyabu Solomon January 2015 (has links)
The purpose of this research was to gather information about the production, marketing and distribution of Zambian contemporary music by Zambian musicians. Very little information has been documented about the development of the Zambian music industry, particularly from the perspective of those within the industry. As a result this study attempted to add to this knowledge. To achieve this Pierre Bourdieu’s theoretical concepts of ‘fields’ and ‘habitus’ were used to gain an understanding of what affects the creation of art forms such as music as well as the structures and underlying processes within the music industry. The concept of ‘fields’ usefully framed an explanation of the struggles and connections within the various fields in the industry and a view of the Zambian music industry in relation to the international industry. To gather the data necessary for this research a qualitative approach was utilised involving semistructured in-depth questionnaires from twenty-three interviewees. These interviewees were selected from various sectors of the music industry in an attempt to gain a holistic perspective of the industry in the 21st century. There were four subgroups: the artists (singers, rappers and instrumentalists), managers, radio DJs, and a miscellaneous group made up of the remaining participants, a Sounds Arcade manager, a music journalist, the National Arts Council Chairperson, a Zambia Music Copyright Protection Society (ZAMCOPS) administrator, and the then President of the Zambia Association of Musicians (ZAM). With the limited exposure to formal musical, instrumental and production training, musicians, instrumentalists, managers and studio production personnel interviewed had had to learn their craft on-the-job. This limited knowledge appears to add to the hindrance of the development of careers and the industry, particularly in terms of how to register and distribute music correctly to earn royalties and protect their intellectual property against piracy. From an institutional level piracy is being addressed more forcefully with the introduction of holograms and the tightening of policies and structures to do with the music industry.
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