Thesis (MBA)--Stellenbosch University, 2006. / ENGLISH ABSTRACT: Governments do not want their tax collection to be affected by multinational companies that make use of distorted pricing models in order to maximize profits. For this reason Governments everywhere are implementing strict transfer pricing policies. These policies are mainly based on the OECD Guidelines with respect to transfer pricing. On the other hand, multinational companies do not want to be exposed to double taxation. The South African government also introduced regulations with respect to transfer prices set by multinational companies. Section 31 of the Income Tax Act 58, 1962, deals specifically with the issue of transfer pricing. This is fully explained in Practice Note 7 of SARS. RHI Refractories Africa, as part of the multinational company RHI-Ag, has to comply with SARS legislation. RHI Refractories Africa purchase many materials and products from the parent company for resale in the local market. The SEN is one such product and was selected for evaluation. This study found, after evaluation of the functions performed by RHI Refractories Africa and evaluating all the various preferred methods, the Resale Price Method (RPM) to be the most appropriate method to be used in the evaluation of the status of RHI Refractories Africa with respect to compliance with current SARS legislation. The gross margins eamed by RHI Refractories Africa on the sale of TYK and THOR SENs were compared. It was found that the gross margins earned on the sale of THOR SENs in the controlled transaction were actually higher than those earned in the uncontrolled transaction with TYK. The conclusion of this study is that RHI Refractories Africa does comply with current SARS legislation as measured against the guidelines of Practice Note 7 from SARS. This study further proposes that RHI Refractories Africa evaluate and document the process followed for all the inter-company transactions in order to ensure full compliance with SARS legislation. / AFRIKAANSE OPSOMMING: Regerings wil verhoed dat die belasting basis verklein word deur multinasionale maatskappye wat gebruik maak van prys modelIe wat daarop gemik is om belasting te ontduik en sodoende die marges van die maaskappye te verhoog. Vir die rede implimenteer regerings strenger maatreels om te verseker dat oordrag pryse markverwant is en bly. Die riglyne soos voorgestel deur die OECD word meestal as basis gebruik vir die opstel van lokale wetgewing. Terselfdertyd wil multinasionale maatskapye ook nie dubbele belasting betaal nie. Die Suid Afrikaanse regering het wetgewing daar gestel as deeI van Seksie 31 van die Inkomste Belasting Wet 58, 1962, wat spesifiek handel met oordrag pryse. Die wetgewing word verder verduidelik in Praktiese Nota 7. RHI Refractories Africa, as deeI van die multinasionale maatskapy RHI-Ag, moet voldoen aan SARS wetgewing. RHI Refractories Africa koop 'n verskeidenheid van materiale en produkte van die moeder-maatskapy vir herverkoop in die lokale mark. Die SEN is een so 'n produk en is gekies vir evaluasie. Die funksies wat RHI Refractories Afrika uitvoer ten opsigte van die verkoop van SENs is ten volle ondersoek. Die verskillende metodes vir evaluering van die oordrag prys soos voorgestel deur SARS is ook ondersoek en daar is gevind dat die Herverkoop Prys Model (RPM) die mees geskikte model is vir RHI Refractories Africa om te gebruik in die evaluering van die verkoop van SENs. Die bruto marge wat RHI Refractories Africa behaal met die verkoop van TYK en THOR SENs is vergelyk. Daar is gevind dat die bruto marge wat behaal is met THOR SENs, as deel van die beheerde transaksie, in werklikheid groter is as die wat met TYK SENs in die onbeheerde transaksie behaal is. Die konklusie van die studie is dat RHI Refractories Africa wel voldoen aan die vereistes daar gestel deur SARS soos gemeet aan die riglyne van Praktiese Nota 7. Die studie stel voor dat RHI Refractories Africa al die intermaatskaplike transaksies evalueer aan die hand van die SARS riglyne om te verseker dat daar ten volle voldoen word aan die vereistes van SARS.

Thesis (MBA)-- Stellenbosch University, 1998. / ENGLISH ABSTRACT: The Labour Relations Act No 66 of 1995 reflects the efforts of government. business and labour at restoring an environment conducive to workplace harmony. productivity, and minimal work disruptions. This statute. and in particular its reference to workplace forums, provides the basis for this study project, which critically evaluates the establishment of workplace forums and whether these forums will be adopted by business and in particular, labour. Theories relating to worker participation are examined. This paper recalls worker participation and co-determination models as found in Germany. It identifies the establishment and reviews the functioning of these worker participation models. The Labour Relations Act relating to workplace forums IS discussed In detail. It IS compared with the German system of participation. The writer concludes that the German system differs materially from the South African system on key points. The distinct differences that emerge between Germany and South Africa in the structuring of worker participation highlight the impact of social, political and economic factors on the eventual introduction of worker participation at the workplace. Likewise, the background and factors leading to the introduction of workplace forums differ. The German industrial relations system is more developed. Workplace forums are characteristic of a developed country such as Germany. In a developing country such as South Africa, trade unions still play a dominant role in the workplace. Here the establishment of a workplace forum is subject to the power of the union. Accordingly it is unlikely that workplace forums will enjoy much support or success in terms of the present Labour Relations Act. The writer examines the attitudes of capital and labour towards the establishment of workplace forums. and suggests reasons why it is unlikely that trade unions would apply for the establishment of workplace forums. He continues to explain why, in its present format, the concept of 'workplace forums is unacceptable to organised labour and has no chance of being implemented. / AFRIKAANSE OPSOMMING: Hierdie werkstuk handel oor die Wet op Arbeidsverhoudinge, wet 66 van 1995 en veral oor die instelling van werkplekforums. Teorie rondom die beginsel van werker deelname word bespreek. Daar word ondersoek ingestel oor hoe hierdie konsep in Duitsland onstaan het en hoe dit daar toegepas word. Die Suid Afrikaanse proses en onwikkeling van werker deelname in geheel asook deelname in besluitneming word besoek om te kyk of die bepalinge van die nuwe apartheidswet aanvaarbaar vir die plaaslike arbeidsmag is. Die bepalinge van die arbeidswet asook die grondwet aangaande werkpleksforums word in detail bespreek. Dit word gekontrasteer met die Duitse stelsel van deelname. So word daar ook gekyk na die rol van vakbonde in die verhand. Die skywer kom tot die slotsom dat die Duite stelsel op belangrike aspekte van die Suid-Afrikaanse model verskil. So ook verskil die agtergrond en omstandighede wat aanleiding gee tot die instelling van werkpleksforums. Die nywerheidsverhouding stelsel is meer gevordered in Duitsland. Werkpleksforums is 'n kenmerk van 'n onwikkelde land soos Duitsland. In 'n ontwikkelende land soos Suid Afrika speel die vakbonde nog 'n prominente rol in alle aspekte van die werkplek, dus is werkpleksforums onderworpe aan die mag van vakbonde en is dit onwaarskynlik dat werksplekforums ingevolge die nuwe aarbeidswet veeI steun of sukses sal geniet. / Centre for Science Development (HSRC)

Thesis (MDF)--Stellenbosch University, 2009. / ENGLISH ABSTRACT: The electricity crisis presently affecting Africa is forcing govenments in the region to increasingly consider independent power developers as a means to help mitigate the imbalance between the demand and the supply of electricity. However, the success of this initiative will depend entirely upon governments' ability to create an environment that is conducive to developing private electricity generation plants. This paper focuses on Africa's independent power producer (IPP) market, evaluating the context in which it would develop. It also assesses how issues such as the complexity and uncertainty surrounding power purchase agreements, the current level of electricity tariffs, the incompleteness of power sector refonn as well as risk-sharing agreements between IPPs and the utilities are affecting the electricity market in the region. The analysis has broader implications for potential independent power projects as it not only questions the longterm sustainability of these but also provides strategic recommendations as to how to best maneuver in an environment fraught with major challenges. / AFRIKAANSE OPSOMMING: Die huidige elektrisiteitskrisis wat Suidelike-Afrika affekteer veroorsaak dat owerhede in die streek al hoe meer die moontlikheid van onafhanklike elektrisiteit produsente ondersoek om die wanbalans tussen elektrisiteit aanvraag en lewering te beperk. Die sukses van die initiatief is egter totaal afhanklik van die owerhede se vermoe om 'n omgewing te skep wat aantreklik is vir die ontwikkeling van privaat sektor kragsentrales. Hierdie verslag fokus op die Suidelike-Afrika onafhanklike elektrisiteit produsente mark, met 'n fokus op die konteks waarbinne dit moet ontwikkel. Dit ontleed verder die kompleksiteit en onsekerheid van krag aankoop kontrakte, die huidige vlakke van elektrisiteitstariewe, die tekort aan elektrisiteits sektor hervorming asook risiko-delende kontrakte tussen onafhanklike elektrisiteit produsente en nasionale elektrisiteitsverskaffers in Suidelike-Afrika. Die analise het breer implikasies vir potensiele onafhanklike elektrisiteit projekte aangesien die lang-termyn volhoubaarheid van sulke projekte bevraagteken word, maar gee ook strategiese aanbevelings oor hoe om die mark te betree met vele uitdagings.

Den utbildningsmarknad som utvecklats de senaste decennierna har alltmer inneburit att lärosäten strategiskt arbetar med relationsbyggande kommunikation för att sälja sina utbildningsutbud. Problemområdet omfattar därmed en komplexitet inom utbildningskommunikation hos högskolor. Med hjälp av ett teoretiskt ramverk omfattande Bourdieu, Mayhew, Carlbaum och Allelin analyserar vi webbaserade texter hos en statlig och en privat högskola, genom att tillämpa en kvalitativ textanalys. Syftet med studien är att bidra till en ökad uppmärksamhet beträffande hur högskolor aktivt arbetar med strategiskt kommunikationsarbete för att rekrytera studenter, samt att diskutera hur marknadsutvecklingen har influerat den strategiska kommunikationen inom högskolan. Med detta vill vi få en djupare inblick i vad som utmärker kommunikationen hos studiens utvalda högskolor. Vi genomför studien utifrån följande frågeställning: Hur skiljer sig det strategiska kommunikationsarbetet åt mellan Handelshögskolan i Stockholm och Handelshögskolan i Göteborg gällande rekrytering av studenter? Resultatet påvisar många likheter i texternas innehåll, men där skillnader uppstår i form av tonalitet och vad som lyfts fram. De båda högskolorna anspelar på ett socialt kapital och en trygg arbetsmarknad efter avslutade studier, dock på skilda sätt där tonaliteten är avgörande. Handelshögskolan i Göteborg anspelar på en gemenskap och valfrihet för studenten, och Handelshögskolan i Stockholm anspelar på ett starkt nätverk och en framgångsrik yrkeskarriär på stora bolag. Beroende på en presumtiv students preferenser tilltalas denne av olika former av strategisk kommunikation, och väljer således lärosäte utefter detta. / The education market that has developed in recent decades has meant that higher education institutions work strategically with relationship-communication in order to sell their education. The problem area targets therefore a complexity in educational communication in schools at university level. We use a theoretical framework that includes Bourdieu, Mayhew, Carlbaum and Allelin to analyze web-based texts at a state university and a private university, with the use of a qualitative text analysis. The purpose of this study is to contribute to increased attention regarding how schools actively work with strategic communication to recruit students, and to discuss how the market development has influenced strategic communication within the school area. We want to receive a deeper insight into what characterizes the communication of the selected universities of this study. The study is based on the following question: How does the strategic communication work differ between the Stockholm School of Economics and Gothenburg School of Business, Economics and Law regarding the recruitment of students? The result shows many similarities in the content of the texts, but we see differences in the form of tonality and what is highlighted. The two universities allude to social capital and a secure labor market after completing their studies, but in different ways where tonality is crucial. The Gothenburg School of Business, Economics and Law alludes to a community and freedom of choice for the student, and the Stockholm School of Economics alludes to a strong network and a successful professional career at large companies. Depending on a prospective student's preferences, he or she is attracted to various forms of strategic communication, and thus chooses a university according to this.

This document deals with the private enterprise in the field of early childhood education and child care. Summarizes the various possibilities and forms of these institutions, which can currently be found in the Czech Republic, discusses their attributes. The aim is to draw attention to important facts and pitfalls related to the establishment and operation of private nursery schools to be included in the register of schools and school facilities. The work includes an internal analysis of strengths and weaknesses and the external analysis just as micro /macroenviroment political, environmental, socio-demographic, economic and legislative framework. Calculation pessimistic, realistic and optimistic scenarios of business by determining the brake even point, quantifying the amount of profit the project decide on feasibility of the project of foundation Private nursery school Amálka.

In recent years several articles have been written concerning education in Bowling Green, Kentucky, but the writer has been unable to discover an article that has treated the development of education from the time Bowling Green was established until now. It is the motive of this study to trace the development of education from the time Bowling Green was established until the present time. Information for this thesis has been obtained from various sources, but the greater part of it has been secured through personal interviews, unpublished manuscripts, scrapbooks and histories.

No description available.