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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
161

Entwicklung einer Methode zur monetären Bewertung des Wassers für ein Unternehmen unter Einbeziehung des Wasser-Fußabdrucks

Hentschel, Nora 25 June 2010 (has links)
Wassernutzung und Abbau der Frischwasser-Ressourcen sind heutzutage ein Thema, das als so wichtig wahrgenommen wird wie der Klimawandel. Wasser wird somit zunehmend Auswirkungen auf den ökonomischen Wert von Unternehmen haben. Ziel der vorliegenden Arbeit ist es, den monetären Wert des Wassers mithilfe des Wasser-Fußabdrucks zu bestimmen. Hierfür werden nach einer kurzen Einführung in Kapitel 2 der ökologische Fußabdruck, der CO2-Fußabdruck und der Wasser-Fußabdruck kurz vorgestellt und in Beziehung zueinander gesetzt. Anschließend wird der Wasser-Fußabdruck diskutiert und sowohl in die Ökobilanzierung als auch in das Instrumentarium der Umweltleistungsmessung eingeordnet. Danach werden die Zielgrößen des Unternehmenswertes beschrieben und der Zusammenhang von ökologischer und ökonomischer Leistungsmessung dargestellt. Auf dem Stufenmodell zum Wertbeitrag aufbauend werden verschiedene Ansätze zur Integration ökologischer Aspekte in den Unternehmenswert diskutiert. In Kapitel 3 wird dann die Methode entwickelt, um den Wasser-Fußabdruck zu bestimmen und auszuwerten und anschließend mithilfe der Werttreiberanalyse, des Water Value Added und der Kumulierten Wasserintensitäten den ökonomischen Beitrag des Wassers zu berechnen. In der Fallstudie wird die Methode angewendet und anschließend in Kapitel 5 anhand der zuvor vorgestellten Kriterien bewertet. Abschließend werden einige Handlungsempfehlungen zur Anwendung und Weiterentwicklung der Methode gegeben. Als Ergebnis der Arbeit kann die Frage beantwortet werden, wie ein Unternehmen den Einfluss des Wassers auf den eigenen Unternehmenswert und den ökonomischen Wert des Wassers bestimmen kann.
162

Entwicklung einer Methode zur monetären Bewertung des Wassers für ein Unternehmen unter Einbeziehung des Wasser-Fußabdrucks

Hentschel, Nora 12 October 2011 (has links)
Wassernutzung und Abbau der Frischwasser-Ressourcen sind heutzutage ein Thema, das als so wichtig wahrgenommen wird wie der Klimawandel. Wasser wird somit zunehmend Auswirkungen auf den ökonomischen Wert von Unternehmen haben. Ziel der vorliegenden Arbeit ist es, den monetären Wert des Wassers mithilfe des Wasser-Fußabdrucks zu bestimmen. Hierfür werden nach einer kurzen Einführung in Kapitel 2 der ökologische Fußabdruck, der CO2-Fußabdruck und der Wasser-Fußabdruck kurz vorgestellt und in Beziehung zueinander gesetzt. Anschließend wird der Wasser-Fußabdruck diskutiert und sowohl in die Ökobilanzierung als auch in das Instrumentarium der Umweltleistungsmessung eingeordnet. Danach werden die Zielgrößen des Unternehmenswertes beschrieben und der Zusammenhang von ökologischer und ökonomischer Leistungsmessung dargestellt. Auf dem Stufenmodell zum Wertbeitrag aufbauend werden verschiedene Ansätze zur Integration ökologischer Aspekte in den Unternehmenswert diskutiert. In Kapitel 3 wird dann die Methode entwickelt, um den Wasser-Fußabdruck zu bestimmen und auszuwerten und anschließend mithilfe der Werttreiberanalyse, des Water Value Added und der Kumulierten Wasserintensitäten den ökonomischen Beitrag des Wassers zu berechnen. In der Fallstudie wird die Methode angewendet und anschließend in Kapitel 5 anhand der zuvor vorgestellten Kriterien bewertet. Abschließend werden einige Handlungsempfehlungen zur Anwendung und Weiterentwicklung der Methode gegeben. Als Ergebnis der Arbeit kann die Frage beantwortet werden, wie ein Unternehmen den Einfluss des Wassers auf den eigenen Unternehmenswert und den ökonomischen Wert des Wassers bestimmen kann.
163

Economic analysis of the U.S. Department of Agriculture’s value-added producer grants program

Oswald, Dustin J. January 1900 (has links)
Master of Science / Department of Agricultural Economics / Michael A. Boland / The 2002 Farm Bill Rural Development Title created new programs to encourage the development of businesses designed to convert commodities to value-added products. This thesis identifies determinants of business development success for Value-Added Producer Grant (VAPG) recipients. Success is categorized in nine different stages of development:(1) creation of an idea, (2) formation of the idea into a written plan as a feasibility study, business plan, or marketing plan, (3) formation of an organizational structure for the idea, (4) the hiring of a manager or employees for the idea, (5) raise capital for the idea through equity drives, (7) creation of the idea into a product in a facility, (8) distribute and sell the product, (9) and whether the product was being sold in March of 2006. The data involves information on 621 grant recipients. Two econometric models are used to evaluate the data. The number of USDA Rural Business and Cooperative Employees, the value-added producer grant amount divided by the number of producers in the organization, the 2006 organizational sales divided by the number of producers in the respective organization, and the total production of the organization divided by the national production of the respective crop were significant variables. These four size variables had a negative impact on an organization being in steps one though eight, but a positive impact on being in step nine, which was the successful stage of business development. (such as dairy, flowers, fruit, nuts, specialty meats, wheat, and wine were positively associated with successful VAPG grant recipients. Illinois, Kansas, Minnesota, Missouri, and Wisconsin had significantly greater odds of success in business development also.
164

Interpreting the term enterprise for South African value-added tax purposes / Hendrika Magdalena Botha

Botha, Hendrika Magdalena January 2015 (has links)
Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services consumed in South Africa. The definition of enterprise is an important definition in the VAT Act and it sets out the persons, activities and supplies that are to be included in the VAT base. It is compulsory for a person that conducts an enterprise in South Africa to register for VAT if the threshold set for taxable supplies is exceeded. There are interpretational problems and uncertainties in respect of the definition of “enterprise” and when an enterprise is conducted in South Africa or partly in South Africa. The purpose of this research study was to interpret the term enterprise for South African VAT purposes, to identify interpretational challenges and uncertainties and to suggest what must be addressed through guidance and interpretation by the South African Revenue Service (SARS) to provide more clarity. The research methodology followed to achieve the set objectives was normative research which is a form of legal research, specifically doctrinal. The requirements in terms of the VAT Act for levying of VAT, registration for VAT and the conducting of an enterprise in South Africa were explored and interpretational challenges and uncertainties were identified. The requirements for levying of and registration for VAT/ GST, in New Zealand, in terms of information supplied by the EU and guidance supplied in respect thereof by the OECD were analysed and discussed. The information obtained was used to establish how the interpretational problems and uncertainties that were identified are dealt with in New Zealand and in terms of the information and guidance from the EU and the OECD. The interpretational challenges and uncertainties identified include the reference in the definition of enterprise in Section 1(1) of the VAT Act to activities that must be conducted continuously or regularly in South Africa or partly in South Africa. Uncertainty as to the interpretation of the term “utilised or consumed in the Republic” also exists. Guidance in respect of these interpretational problems and uncertainties is necessary to enable suppliers and consumers to determine with certainty if a person is obliged to register for and levy VAT on supplies made in South Africa. / MCom (South African and International Tax) ,North-West University, Potchefstroom Campus, 2015
165

An analysis of the factors that influence the South African VAT treatment of corporate social responsibility expenditure / Danielle Mari Pretorius

Pretorius, Danielle Mari January 2014 (has links)
Corporate Social Responsibility (“CSR”) as a business approach and corporate strategy has recently been added to the agenda of big and small businesses. The Johannesburg Stock Exchange Limited (“JSE”) requires of listed companies to disclose in their annual financial statements whether they have complied with King III (2009) or to explain as to why they have not. King III (2009) lays down the principle that a company is not only a profit making institution, but should also be a responsible citizen of the country. Companies are therefore moving toward becoming corporate citizens. Corporate citizenship is about integrating corporate responsibility into core business strategies, while at the same time adding value to shareholders and stakeholders. These corporate citizens are expending more and more money on their CSR objectives in the form of CSR expenditure. The purpose of this research study is to provide an analysis of the factors that influence the South African value-added tax (“VAT”) treatment of CSR expenditure. In general, the principles in the Warner Lambert (2003) case can be applied to such expenditure under the Value-Added Tax Act (89 of 1991) (“VAT Act”), in the sense that the expense being incurred for income tax purposes in the production of income will normally also be incurred “in the course or furtherance of an enterprise” for VAT purposes. The methodology used to meet the set objectives was that of legal interpretative research, specifically doctrinal. It was used to identify how the income tax and VAT legislation is applied on overhead expenditure, specifically CSR expenditure. The principles in the South African VAT legislation, specifically relating to the input tax deduction, were compared to the international VAT system to determine whether principles are similar and foreign judgements therefore reliable. A critical analysis was thereafter performed on South African and international case law, specifically European Court Judgements (“ECJ”) judgements, relating to the deductibility of input tax. The findings are that CSR expenditure may be seen as an overhead cost to a business and furthermore as a tool with which financial benefits can be created for a company if utilised correctly. It was determined that the factors that influence the South African VAT treatment of CSR expenditure were whether a supply made for no consideration, specifically CSR expenditure, was made in the course or furtherance of an enterprise and whether the CSR expenditure incurred could be proven to have a direct or immediate link to the making of taxable supplies in the course or furtherance of the vendor’s enterprise. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014
166

Analysing value-based management as decision-making tool in a petrochemical company / Zonwabele Zweli Tom

Tom, Zonwabele Zweli January 2014 (has links)
The study aims to evaluate the understanding of value – based management (VBM) as a decision making tool, how it is embraced in all management levels and its impact on the performance of a petrochemical company. The application of VBM links business strategy, finance, performance management and management processes all together to create value. VBM is a powerful management framework with the aim to focus all managerial processes on shareholder value creation. It encourages employees at all levels within an organisation to focus on value creation. This study investigated VBM by means of literature study to formulate an understanding of how it can be used as a decision making tool in a petrochemical company. The VBM metrics were presented and some successes and failures of such metrics were considered to provide a better understanding of VBM implementation. A quantitative study was conducted through the use of a standardised questionnaire to collect primary data. The questionnaire was distributed to managers (from junior managers to senior managers) at Sasol. The completed questionnaire was tested for reliability and validity before it was analysed and specific constructs were developed from the literature review together with the respondents’ demographic profile. Even though most respondents indicated that they have not received adequate training and education on VBM, the results of the study indicate that there is a general knowledge and understanding of VBM and its principles in Sasol. After analysis the study provided practical recommendations to ensure that VBM is sustainably used as a decision making tool in a petrochemical company. / MBA, North-West University, Potchefstroom Campus, 2014
167

Interpreting the term enterprise for South African value-added tax purposes / Hendrika Magdalena Botha

Botha, Hendrika Magdalena January 2015 (has links)
Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services consumed in South Africa. The definition of enterprise is an important definition in the VAT Act and it sets out the persons, activities and supplies that are to be included in the VAT base. It is compulsory for a person that conducts an enterprise in South Africa to register for VAT if the threshold set for taxable supplies is exceeded. There are interpretational problems and uncertainties in respect of the definition of “enterprise” and when an enterprise is conducted in South Africa or partly in South Africa. The purpose of this research study was to interpret the term enterprise for South African VAT purposes, to identify interpretational challenges and uncertainties and to suggest what must be addressed through guidance and interpretation by the South African Revenue Service (SARS) to provide more clarity. The research methodology followed to achieve the set objectives was normative research which is a form of legal research, specifically doctrinal. The requirements in terms of the VAT Act for levying of VAT, registration for VAT and the conducting of an enterprise in South Africa were explored and interpretational challenges and uncertainties were identified. The requirements for levying of and registration for VAT/ GST, in New Zealand, in terms of information supplied by the EU and guidance supplied in respect thereof by the OECD were analysed and discussed. The information obtained was used to establish how the interpretational problems and uncertainties that were identified are dealt with in New Zealand and in terms of the information and guidance from the EU and the OECD. The interpretational challenges and uncertainties identified include the reference in the definition of enterprise in Section 1(1) of the VAT Act to activities that must be conducted continuously or regularly in South Africa or partly in South Africa. Uncertainty as to the interpretation of the term “utilised or consumed in the Republic” also exists. Guidance in respect of these interpretational problems and uncertainties is necessary to enable suppliers and consumers to determine with certainty if a person is obliged to register for and levy VAT on supplies made in South Africa. / MCom (South African and International Tax) ,North-West University, Potchefstroom Campus, 2015
168

An analysis of the factors that influence the South African VAT treatment of corporate social responsibility expenditure / Danielle Mari Pretorius

Pretorius, Danielle Mari January 2014 (has links)
Corporate Social Responsibility (“CSR”) as a business approach and corporate strategy has recently been added to the agenda of big and small businesses. The Johannesburg Stock Exchange Limited (“JSE”) requires of listed companies to disclose in their annual financial statements whether they have complied with King III (2009) or to explain as to why they have not. King III (2009) lays down the principle that a company is not only a profit making institution, but should also be a responsible citizen of the country. Companies are therefore moving toward becoming corporate citizens. Corporate citizenship is about integrating corporate responsibility into core business strategies, while at the same time adding value to shareholders and stakeholders. These corporate citizens are expending more and more money on their CSR objectives in the form of CSR expenditure. The purpose of this research study is to provide an analysis of the factors that influence the South African value-added tax (“VAT”) treatment of CSR expenditure. In general, the principles in the Warner Lambert (2003) case can be applied to such expenditure under the Value-Added Tax Act (89 of 1991) (“VAT Act”), in the sense that the expense being incurred for income tax purposes in the production of income will normally also be incurred “in the course or furtherance of an enterprise” for VAT purposes. The methodology used to meet the set objectives was that of legal interpretative research, specifically doctrinal. It was used to identify how the income tax and VAT legislation is applied on overhead expenditure, specifically CSR expenditure. The principles in the South African VAT legislation, specifically relating to the input tax deduction, were compared to the international VAT system to determine whether principles are similar and foreign judgements therefore reliable. A critical analysis was thereafter performed on South African and international case law, specifically European Court Judgements (“ECJ”) judgements, relating to the deductibility of input tax. The findings are that CSR expenditure may be seen as an overhead cost to a business and furthermore as a tool with which financial benefits can be created for a company if utilised correctly. It was determined that the factors that influence the South African VAT treatment of CSR expenditure were whether a supply made for no consideration, specifically CSR expenditure, was made in the course or furtherance of an enterprise and whether the CSR expenditure incurred could be proven to have a direct or immediate link to the making of taxable supplies in the course or furtherance of the vendor’s enterprise. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014
169

Analysing value-based management as decision-making tool in a petrochemical company / Zonwabele Zweli Tom

Tom, Zonwabele Zweli January 2014 (has links)
The study aims to evaluate the understanding of value – based management (VBM) as a decision making tool, how it is embraced in all management levels and its impact on the performance of a petrochemical company. The application of VBM links business strategy, finance, performance management and management processes all together to create value. VBM is a powerful management framework with the aim to focus all managerial processes on shareholder value creation. It encourages employees at all levels within an organisation to focus on value creation. This study investigated VBM by means of literature study to formulate an understanding of how it can be used as a decision making tool in a petrochemical company. The VBM metrics were presented and some successes and failures of such metrics were considered to provide a better understanding of VBM implementation. A quantitative study was conducted through the use of a standardised questionnaire to collect primary data. The questionnaire was distributed to managers (from junior managers to senior managers) at Sasol. The completed questionnaire was tested for reliability and validity before it was analysed and specific constructs were developed from the literature review together with the respondents’ demographic profile. Even though most respondents indicated that they have not received adequate training and education on VBM, the results of the study indicate that there is a general knowledge and understanding of VBM and its principles in Sasol. After analysis the study provided practical recommendations to ensure that VBM is sustainably used as a decision making tool in a petrochemical company. / MBA, North-West University, Potchefstroom Campus, 2014
170

An analysis of certain aspects of the value-added tax treatment of the short-term insurance industry

Adendorff, Michael Joseph 09 1900 (has links)
Law / LL.M.

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