Dissertations / Theses on the topic 'Business enterprises – Law and legislation'
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Misrahi, Frederic. "The Europeanisation of Turkish policies and institutions in the areas of technical legislation and antitrust (1996-2010)." Thesis, University of Oxford, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.650075.
Full text麥鳳賢 and Fung-yin Mak. "Development of winding up legislation and practice in the PR China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31267609.
Full textScruggs, Larry Glen. "Unrelated Business Enterprise and Unfair Business Competition Issues Facing Nonprofit Organizations." PDXScholar, 1996. https://pdxscholar.library.pdx.edu/open_access_etds/1361.
Full textGATTO, Alexandra. "The responsibility of multinational enterprises for human rights violations in European Union law." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/7018.
Full textExamining Board: Prof. Francesco Francioni, (EUI) ; Prof. Marise Cremona, (EUI) ; Prof. Enzo Cannizzaro, (University of Macerata) ; Prof. Olivier De Schutter, (Catholic University of Louvain)
PDF of thesis uploaded from the Library digital archive of EUI PhD theses
This thesis addresses the question as to how the European Union can ensure that EU based MNEs respect human rights when operating in third countries. Firstly, it identifies primary obligations on MNEs as developed by international law in order to tackle the above question. Secondly, on the basis of this theoretical framework it investigates how the European Union has acted to promote respect of human rights obligations by MNEs which are based on the territory of one of its Member States. Thirdly, the gap between the EU’s commitment to the respect and promotion of human rights, the potential to regulate the conduct of MNEs and the EU’s reluctance to impose human rights obligations on MNEs is explored. It is suggested that current human rights law should develop in the sense of considering companies as duty holders, together with States and other non-state actors, for the realisation of human rights. Moreover, a principle of graduation of responsibility is applied to MNEs, according to the specific human right involved, the proximity to the victim and the element of State authority exercised by the company in a particular situation. The above depicted graduation of responsibility (from the obligation to respect, to the obligation to promote human rights) should be matched by a graduation of corresponding implementing mechanisms. Applying this theoretical framework to the EU, three main recommendations have been formulated. Firstly, the EU should more firmly link the promotion of MNEs’ human rights obligations to international human rights law and support the constitution of an international law framework within the UN. Secondly, the EU should promote MNEs’ human rights obligations within the limits of its competence, both at the international and at an external level. It has been argued that a proactive attitude in this respect would not require the acquisition of new powers, but simply the recognition of a functional competence on the basis of Article 6 TEU in taking positive (and not merely negative) steps for the promotion of human rights in the areas of its competence occurring in international law and the international framework for MNEs’ responsibility. Finally, the EU should not abandon the option of exploring non-binding and incentive measures, both at the international and external levels, to be encouraged as a viable complement to binding measures.
Long, Hylton Ernest. "Implications of current labour legislation for small, medium and micro-enterprises with regard to procuring government contracts." Thesis, Port Elizabeth Technikon, 2000. http://hdl.handle.net/10948/29.
Full textTuck, Gaynaé. "A critical analysis of the impact of changing trends in legislation on the management of family businesses." Thesis, Port Elizabeth Technikon, 2003. http://hdl.handle.net/10948/211.
Full textAbader, Mogamad Shahied. "The labour law consequences of a transfer of a business." Thesis, University of Port Elizabeth, 2003. http://hdl.handle.net/10948/306.
Full textLoock, Madelaine. "The application of BEE legislation on employment." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/17990.
Full textTremblay, Simon 1979. "L'OIT et la responsabilisation extraterritoriale des états pour encadrer les activités des entreprises multinationales." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=99153.
Full textHatch, Warren. "The 1987 Law on the State Enterprise (Association) : a case-study of policy-making in the Soviet Union." Thesis, University of Oxford, 1996. http://ora.ox.ac.uk/objects/uuid:3b5bfc46-d5e6-4089-a5dd-e391ccb09c20.
Full textPhilo, John C. "Health & safety rights and transnational liability for harm." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101826.
Full textInternational trade and investment can create conditions that increase or diminish the global injury burden. International institutions and national governments face the question of how to protect safety and health rights and reduce the injury burden in a world of increasingly global business activity. International institutions do not yet provide comprehensive regulation for exported harms. In common law nations, liability through formal law plays an important role in regulating conditions that can lead to injury. In such nations, private law can play an important role in filling segments of the regulatory gap relating to exported harms.
Mahlanza, Zanele. "The impact of regulatory compliance on small, medium and micro-enterprises in the Buffalo City Metropolitan Municipality." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/d1011840.
Full textBurger, Bianca. "South African VAT implications in respect of supplies by non residents to residents." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1019977.
Full textWalker, Sandra. "The tax implications of the sale of a business." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021002.
Full textLi, Jing, and 李靜. "China's antitrust measures on foreign mergers and acquisitions." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B40203578.
Full textChow, Kam-wah. "Labour contract in China : an analysis of the contractual arrangement of human resources under a socialist market economy /." [Hong Kong : University of Hong Kong], 1995. http://sunzi.lib.hku.hk/hkuto/record.jsp?B15967396.
Full textRen, Linghui, and 任凌晖. "Transfer pricing in China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45157819.
Full textHorn, Roelof Combrinck. "The legal regulation of corporate governance with reference to international trends." Thesis, Link to the online version, 2005. http://hdl.handle.net/10019/1042.
Full textCai, Ying. "Securitization of state-owned enterprises in China." Thesis, Click to view the E-thesis via HKUTO, 1998. http://sunzi.lib.hku.hk/HKUTO/record/B38627917.
Full textPeerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.
Full textChirwa, Danwood Mzikenge. "Towards binding economic, social and cultural rights obligations of non-state actors in international and domestic law: a critical survey of emerging norms." Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&.
Full textKroukamp, Susan. "Possible tax treatments of the transfer of accounting provisions during he sale of a business and subsequent tax considerations /." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3336.
Full textThe potential buyer of a business evaluates the attractiveness of the transaction by considering the financial status of the business being sold. In determining the financial status of a business it is more important to determine the nature of the assets and liabilities recorded on the balance sheet rather than the mere existence thereof. Included in the liabilities are accounting provisions recorded in terms of the Generally Accepted Accounting Practice (GAAP) to reflect a fair representation of the financial status. Although these provisions are made for accounting purposes, they cannot necessarily be deducted under the terms of the Income Tax Act, no 58 of 1962. The tax deductibility of accounting provisions has long been a potential contention when a business is sold. The Income Tax Act has specific sections that must be applied in determining the deductibility of accounting provisions, for example, section 11(a), which is the general deduction formula; section 23(g), which prohibits expenses not laid out for the purposes of trade; and section 23(e), which does not allow a deduction when a reserve fund is created (for example a leave pay provision). In conducting this study, seven types of accounting provision generally recorded by businesses were identified: the bonus provision, leave pay provision, warranty provision, settlement discount and incentive-rebate provision, post employment provision, retrenchment cost provision and other provisions. These provisions are discussed in view of their possible income tax deductibility, and relevant case studies were identified to confirm the possible deductibility of these accounting provisions. In this study, the transfer of accounting provisions during the sale of a business is considered for the purposes of both the buyer and seller. The tax implications for the buyer and seller are then evaluated, as well as the subsequent treatment of the accounting provisions for the purposes of the buyer. Because the wording of the purchase contract is extremely important when a business is acquired, three examples of the wording of a purchase contract are discussed as well as the income tax implications thereof. The extent of the advice given by a tax practitioner will depend on the allegiance of the practitioner (either for the buyer or seller) and will determine how the contract will be concluded. In conclusion a tax practitioner would want to assist his client to obtain the most effective tax position for the transaction and therefore each purchase contract must be reviewed on its own set of facts.
Rothaermel, Thomas. "Possibilities of securing and exercising family influence in U.S. companies a comparative analysis." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=81229.
Full textHence, for each organizational level, this work tries to fathom the permissible deviations from the statutory model in order to maintain and exercise family influence.
Furthermore, the special legal forms provided by the legislators (especially "close corporation status") will be considered.
Because American corporate law is within the province of the state legislators, the work takes a comparative approach. Guided by the criteria of practical applicability and comparative interest, the Model Business Corporation Act as well as the state laws of Delaware, New York, California, and Nevada were selected.
Van, Niekerk Frans Christie. "The impact of BB-BEE and the relevant legislation on the South African clay brick industry." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/97612.
Full textENGLISH ABSTRACT: For decades black South Africans suffered under apartheid, being excluded from active participation in the South African economy. Following the first democratic election in 1994, which was won by the African National Congress, the new government immediately made clear its intentions to transform the economy by including all the South Africans citizens. In 2004 the government promulgated the Broad-Based Black Economic Empowerment Act (BB-BEE), which aimed to redress the wrongs of the past and to realise the country's full economic potential whilst assisting the black majority to become part of the economic mainstream. The BB-BEE act focused primarily on the upliftment and empowerment of historically disadvantaged people, particularly black people, women, the youth and the disabled and on those living in rural communities; it aims to include these people in the management and ownership structures of South African companies. The clay brick industry, one of the oldest industries in the world, had been severely affected by the introduction of the legislation, as 75% of businesses were predominantly family owned, and 69.39% of them are predominantly white owned. The primary objective of this research assignment was to investigate the impact of Broad-Based Black Economic Empowerment (BB-BEE) on the South African clay brick industry and to make recommendations to the various stakeholders regarding the management of the introduction of BB-BEE into the industry. The methodology followed a survey approach by using specific indicators to ascertain what the perceptions and experiences of the business owners were, regarding the implementation of BB-BEE in the industry. The study found that the business owners were concerned about losing control of their businesses, that there is very little support from government for businesses entering into BB-BEE deals and that it is difficult to find the “right” empowerment partner which “fits” the culture and management style of the business. The study concluded that much uncertainty, fear and anxiety exists amongst business owners regarding the introduction of BB-BEE. The study also makes practical recommendations to the various stakeholders who may assist with facilitating the introduction of BB-BEE in the industry.
Chow, Kam-wah, and 周錦華. "Labour contract in China: an analysis of the contractual arrangement of human resources under a socialist marketeconomy." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1995. http://hub.hku.hk/bib/B31954443.
Full text李翰玲 and Hon-ling Regina Li. "China's new company law: a study of its impact on foreign investment." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31267506.
Full textBeaumier, Jean-François. "L'application extraterritoriale des lois nationales incorporant des normes internationales du travail." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80910.
Full textVan, Der Merwe Constant Pieter. "Reconsidering Distributions: A Critical Analysis of the Regulation of Distributions to Shareholders in the Companies Act of 2008, with Special Reference to the Solvency and Liquidity Requirement." Thesis, Stellenbosch : Stellenbosch University, 2015. http://hdl.handle.net/10019.1/97133.
Full textENGLISH ABSTRACT : The Companies Act 71 of 2008 introduces a completely new system for the regulation of distributions by a company to its shareholders. The preferred method for protecting the interests of creditors in distributions is now based on a solvency and liquidity test. Regrettably, the provisions setting out the requirements for distributions on the one hand and the solvency and liquidity test on the other have been poorly drafted. This thesis first explains and then applies an innovative interpretation theory to these provisions with a view to piecing together coherent content. The thesis finds that creative interpretations will not suffice in various places, meaning that substantive revision is required. The thesis concludes with brief amendment proposals and accompanying commentary.
AFRIKAANSE OPSOMMING : Die Maatskappywet 71 van 2008 bied ‘n radikaal nuwe sisteem vir die regulering van uitkerings van 'n maatskappy aan sy aandeelhouers. Die voorkeur metode om die belange van skuldeisers in uitkerings te beskerm, is nou op ‘n solvensie- en likwiditeittoets gebaseer. Ongelukkig is die wetlike bepalings wat die vereistes vir uitkerings aan die een kant uiteensit, en die solvensie en likwiditeit toets aan die ander kant, swak opgestel. Hierdie tesis verduidelik eerstens die bepalings, en pas dan 'n innoverende interpretasie teorie op hierdie bepalings toe, met die doel om 'n samehangende inhoud daar te stel. Die tesis bevind dat kreatiewe interpretasies op verskeie plekke nie voldoende sal wees nie. Dit beteken dat substantiewe hersiening noodsaaklik is. Ten slotte bied die tesis kortliks wysigings-voorstelle met meegaande kommentaar.
Staude, Daylan. "The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017544.
Full textLignier, Philip Andre Cyberspace Law & Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system." Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.
Full textLouw, Sanelda. "Die belastingaftrekbaarheid van sagteware." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/20434.
Full textENGLISH ABSTRACT: The aim of this study is to determine the applicability of the various South African Income Taxation Act sections on the deduction of software costs. A distinction is made between the various deduction sections in the Income Taxation Act that are applicable to software costs. By doing this an appropriate taxation deduction is recommended for the different types of software costs that the taxpayer incurs. Software assets and expenditure can be divided into various categories based on the acquisition agreement. The rights and assets that are obtained, differ for each category of software cost. In some instances a copyright is obtained and in other instances only a right of use is obtained. Furthermore the taxpayer receives intellectual property, an intangible asset, and/or a tangible asset. A literature study and an analysis of the different types of software costs and the four concerned Income Taxation Act sections serve as background for the consideration of the applicability of each specific deduction section in the Income Taxation Act on the various categories of software costs. By using the information obtained in the literature study and the analyses, a recommendation is made of the most applicable deduction article for each category of software cost.
AFRIKAANSE OPSOMMING: Hierdie studie het ten doel om die toepaslikheid van die verskillende Suid-Afrikaanse Inkomstebelastingwetsartikels, op die aftrekking van sagtewarekoste te bepaal. 'n Onderskeid word getref tussen die verskillende aftrekkingsartikels wat van toepassing is op sagtewarekoste in die Inkomstebelastingwet. Sodoende word 'n geskikte belastingaftrekking vir die verskillende tipes sagtewarekoste voorgestel wat deur elke belastingpligtige aangegaan word. Sagtewarebates of -uitgawes kan in verskillende kategoriee verdeel word na aanleiding van die verkrygingsooreenkoms wat aangegaan is. Die regte en bates wat verkry word verskil ten opsigte van elke kategorie sagtewarekoste. In sommige gevalle word 'n outeursreg verkry en in ander gevalle slegs 'n gebruiksreg. Verder kan of intellekuele eiendom, 'n ontasbare bate, en/of 'n tasbare bate verkry word. 'n Literatuurstudie en analise van die verskillende tipes sagtewarekoste en die vIer betrokke Inkomstebelastingwetsartikels dien as agtergrond vir die oorweging van die toepaslikheid van elke spesifieke aftrekkingsartikel in die Inkomstebelastingwet op die onderskeie kategoriee sagtewarekoste. Daama word die inligting wat bekom is in die literatuurstudie en analise gebruik om die mees toepaslike aftrekkingsartikel vir elke kategorieë sagtewarekoste voor te stel.
Chen, Heng. "An investigation of the main factors that have an impact on the decision of a foreign business to enter South Africa." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1222.
Full textStricker, Bette Eckard. "The effects of Department of Defense acquisition reform on women-owned small businesses and small disadvantaged businesses." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2004. http://library.nps.navy.mil/uhtbin/hyperion/04Dec%5FStricker.pdf.
Full textGrenville, David Paul. "A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013238.
Full textFourie, Leonie. "A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1008203.
Full textHugo, Anneline. "Black economic empowerment in South Africa : a perspective from Jürgen Habermas's theory of law and democracy." Thesis, Stellenbosch : Stellenbosch University, 2007. http://hdl.handle.net/10019.1/18167.
Full textENGLISH ABSTRACT: Socio-economic transformation has been a central point on the agenda of the South African government since 1994. The deeply embedded inequality that is portrayed by socio-economic statistics of the time, justifies this mandate. The Black Economic Empowerment (BEE) strategy is meant to play a key role as an integrated legislative approach towards transformation. However, BEE is an emotionally laden subject that, as a strategy for transformation, attracts criticism from many different sources. The complexities surrounding BEE warrant us to ask whether the current approach towards socio-economic transformation (through BEE) is a legitimate way to address the problems of inequality, unemployment and poverty that the country face. Jürgen Habermas’s theory of democratic law provides us with a theoretical framework that we can use to understand the dynamics of BEE as instrument for transformation. According to Habermas, law can work as a mechanism of social integration in a democratic country like South Africa. Habermas argues that social integration can only take place through law if it is factual and normative at the same time. This also applies to BEE as a law in South Africa. For a law to be accepted as normative, it needs to be seen as legitimate, thus morally and ethically acceptable. These are all prerequisites for the legislated BEE strategy in order to enable social integration. The linkage of Habermas’s theory of democratic law and the practical example of BEE legislation in South Africa, leads to a better understanding of the complexities that surrounds the issue of institutionalised and legislated socio-economic transformation. It does not necessarily provide infallible solutions, but important insight into the current problems.
AFRIKAANSE OPSOMMING: Sedert 1994 is sosio-ekonomiese transformasie ‘n sentrale punt op die agenda van die Suid-Afrikaanse regering. Hierdie mandaat word geregverdig deur die diepliggende ongelykheid wat sigbaar is in die ontwikkelingstatistiek van die tyd. Die Swart Ekonomiese Bemagtiging (SEB) –strategie is veronderstel om ‘n sleutelrol te speel as ‘n geïntegreerde wetlike benadering tot transformasie. SEB is egter ‘n emosioneel-belaaide onderwerp wat as strategie vir transformasie kritiek ontlok van baie verskillende oorde. Die kompleksiteite rondom SEB regverdig ons om te vra of die huidige benadering tot sosio-ekonomiese transformasie (deur SEB) die mees legitieme manier is om die probleme van ongelykheid, werkloosheid en armoede aan te spreek wat die land in die gesig staar. Jürgen Habermas se teorie vir demokratiese regspraak dien as ‘n teoretiese raamwerk wat ons kan inspan om die dinamika van SEB as instrument vir transformasie te verstaan. Na aanleiding van Habermas kan wet werk as ‘n meganisme vir sosiale integrasie in ‘n demokratiese land soos Suid-Afrika. Habermas verduidelik verder dat sosiale integrasie net kan plaasvind deur ‘n wet as die wet terselftertyd feitelik en normatief is. Dit is ook van toepassing op SEB, as ‘n wet in Suid-Afrika. Vir ‘n wet om normatief te wees, moet dit gesien word as legitiem, dus moreel en eties aanvaarbaar. Hierdie is alles voorvereistes waaraan die wetlike SEB strategie moet voldoen om sosiale integrasie te kan bewerkstellig. Die analogie tussen Habermas se teorie vir ‘n demokratiese regstelsel en die praktiese voorbeeld van SEB in Suid-Afrika, lei tot beter begrip vir die kompleksiteite rondom die kwessie van geïnstitusionaliseerde en wetlike sosio-ekonomiese transformasie. Onfeilbare oplossings word nie noodwendig verskaf nie, maar wel insig in die huidige probleme.
蘇寧. "我國商主體法律制度研究 : 以立法模式為中心." Thesis, University of Macau, 2011. http://umaclib3.umac.mo/record=b2537976.
Full textKamlana, Unathi. "The taxation of black economic empowerment transactions, with specific reference to the financial sector." Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1004544.
Full textKMBT_363
Hess, Allison. "The constraints SMMEs experieince whilst attempting to recover skills levies from the W&RSETA." Thesis, Cape Peninsula University of Technology, 2009. http://hdl.handle.net/20.500.11838/1747.
Full textThis thesis explores the barriers/constraints that the SMME may experience whilst attempting to recover their skills levies from the wholesale and retail SETA (W&RSETA). Skills development legislation was introduced in South Africa to address the previous disparities in education and training. The Skills Development Levies Act (SOLA) of 1999 established the introduction of skills levies. The SOLA stipulated that all companies with an annual payroll in excess of R 500 000 would be required to pay skills levies to the South African Revenue Service (SARS). SARS then distributes the funds to the relevant sector education and training authority (SETA). The company would then have the option of recovering up to seventy percent of its skills levies, provided that it had implemented various skills development and training initiatives throughout the year. While larger companies may be more attuned in terms of recovering these levies, small, micro and medium enterprises (SMMEs) may experience difficulties in doing so. The research design included a descriptive study of both qualitative and quantitative components. The investigation was conducted by interviewing twenty stakeholders within the wholesale and retail sector. The stakeholders were divided into two categories, namely SMMEs and the assistants to SMMEs. The information was analysed within the context of the twenty stakeholders interviewed who were located in the Westem Cape area and registered with the W&RSETA. The findings indicated that the main constraints that SMMEs may be experiencing whilst attempting to recover their skills levies from the W&RSETA included: a lack of understanding of the grant recovery system; lack of time; burdensome administration; a lack of finance; and a lack of communication and support from the W&RSETA This research would be a pilot study that would provide a basis for a future study which may seek to provide practical recommendations to policy makers both in govemment and the private sector, in terms of assisting levy paying SMMEs within the W&RSETA to recover skills levies.
Jarron, Christina. "More nearly social institutions legal regulation and the sociology of corporations /." Phd thesis, Australia : Macquarie University, 2009. http://hdl.handle.net/1959.14/81460.
Full textThesis (PhD)--Macquarie University, Division of Society, Culture, Media and Philosophy, Dept. of Sociology 2009.
Bibliography: leaves 273-293.
Introduction -- Patterns of corporate activity as patterns of corporate dominance: legal, organisational, and economic features of corporations -- Representations of corporate dominance in insidious injuries -- The legal basis of corporate dominance: History of the corporation -- Legal individualism and corporate personhood -- Theories of the corporation -- The legal regulation of corporations - corporate liability laws -- Conclusion.
Corporations are no longer simply a type of business structure; they are dominant social institutions. As institutions, corporations are archetypes of contemporary complex social organisation and should, therefore, be a central concern for sociology. Yet with few notable exceptions, sociologists have failed to address their increasingly dominant position in contemporary societies. In this thesis I argue the importance of a renewed sociological interest in corporations. This must acknowledge, but go beyond, the political-economic outcomes of corporations to address the profound consequences of the legal foundations of the corporate form. Corporations are created and regulated by legal doctrine; it is only with a legal mandate that corporations are able to act as employers, suppliers and investors. On this basis, I claim that any understanding of corporate dominance and its effects must commence with an appreciation of the laws that enable the corporation to exist and operate. -- While contributing significantly to wealth creation, corporate dominance also increases the potential for harm to occur to individuals and communities who fall within a corporation's scope. The contemporary proliferation of industrial illnesses is a prime example of this and is examined through a case study of the operations of an Australian asbestos corporation, James Hardie. This case study is timely and unique in its specification of the link between corporate activity and law in contemporary society. -- I argue that corporate activity such as that in the case study is enhanced and legitimated by the legal description of the corporation that assigns to it the capacities of a human individual through corporate legal personhood. Corporate personhood is examined as an example of the legal individualism endorsed in liberal common law countries. By exploring accounts of corporate structure, decision-making and work processes, I explain how the individualised description of the corporation is at odds with its collective realities; the largest and most successful corporations are collectives of human and monetary resources. -- In light of this, I question the extent to which the effective regulation of corporations can be achieved within existing legal frameworks. Building upon research into workplace health and safety in the United Kingdom, the regulation of workplace deaths in Australia is examined to demonstrate the various approaches to regulating corporations and to identify their shortcomings. This is a striking example of the problems law faces in regulating corporations by virtue of its individualistic design. -- The thesis concludes with an affirmation that sociology needs to grapple with issues of corporate activity and that an understanding of the legal basis of the corporation is the foundation of such studies.
Mode of access: World Wide Web.
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Ricci, Angela Aparecida Rosseto Vitti. "An??lise de conte??do aplicada aos relat??rios de auditoria das empresas de tecnologia da informa????o no Brasil." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2014. http://132.0.0.61:8080/tede/handle/tede/533.
Full textThe several crises and many scandals occurred in the recent history of the Financial Market, brings about discussions concerning audit work aiming auditing report issuance. Therefore, this research aims to determine the level of regulatory compliance relating to the audit report established by Resolutions n??. CFC 1.231/09 - ISA 700, CFC n?? 1.232/09 - ISA 705, CFC n??. 1.233/09 - ISA 706 on the auditing reports issued by companies of information technology sector, available on the website of BM&FBovespa. To reach the proposed goal we have performed a study based on the technique of document analysis and content analysis, in which we have attempted to identify the content of the reports of selected audits adequacy, determined by the existing rules for the issuance of the auditing report. The research is descriptive and qualitative approach have been used, checking the contents of 25 audit reports of companies in the information technology industry in which we have compared the mandatory content established by the standard with the contents of the reports. It has been found that: the reports issued by independent auditing firms on the financial statements of the Information Technology companies for the period 2010-2012. It can be concluded that the reports analyzed, show adequacy to the regulations currently in force, in 10 of the 16 mandatory items established by those rules. However, it has been verified inadequacy as to the way exception is presented in the reports, i.e., through an emphasis paragraph, when it should be in an specific paragraph for exceptions. All the information collected is described and analyzed in the development of this work
A hist??ria recente do mercado financeiro por for??a das crises e dos muitos esc??ndalos corporativos traz ?? tona discuss??es a respeito dos trabalhos de auditoria, que t??m por finalidade a emiss??o do relat??rio de auditoria. Diante de tal exposto, esta pesquisa tem como objetivo a verifica????o do n??vel de adequa????o ??s normas relativas ao relat??rio de auditoria definidas pelas resolu????es CFC n??. 1.231/09 - NBC TA 700, CFC n??. 1.232/09 - NBC TA 705, CFC n??. 1.233/09 - NBC TA 706, dos relat??rios de auditoria emitidos pelas empresas do setor de tecnologia da informa????o, as quais disponibilizam suas informa????es no s??tio da BM&FBovespa. Para atingir o objetivo proposto, realizou-se um estudo baseado na t??cnica de an??lise documental e an??lise de conte??do, com as quais se buscou identificar, no conte??do dos relat??rios das auditorias selecionados a adequa????o determinada pelas normas em vigor para emiss??o de relat??rios. A pesquisa tem car??ter descritivo e utilizou a abordagem qualitativa, para averiguar o conte??do de 25 relat??rios de auditoria das empresas do setor de tecnologia da informa????o, tendo-se comparado o conte??do obrigat??rio institu??do pela norma com o conte??do dos relat??rios. Constatou-se que: os relat??rios emitidos pelas firmas de auditoria independente acerca das demonstra????es cont??beis das empresas de Tecnologia da Informa????o relativos ao per??odo de 2010 a 2012 apresentam adequa????o ?? norma vigente em 10 itens dos 16 itens obrigat??rios institu??dos pela referidas normas. Verificou-se inadequa????o quanto ?? forma de ressalva apresentada nos relat??rios, visto que a ressalva se d?? pelo par??grafo de ??nfase, quando o correto seria em par??grafo espec??fico de ressalva. Todos os dados coletados s??o descritos e analisados no desenvolvimento deste trabalho
Skepe, Siphelo. "Evaluation of the applicability of Lewin's force field analysis in the implementation of the Financial Sector Charter at Standard Bank." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1006775.
Full textMak, Fung-yin. "Development of winding up legislation and practice in the PR China /." Hong Kong : University of Hong Kong, 1996. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18024415.
Full textBorg-Barthet, Justin. "The governing law of companies in EU Law." Thesis, University of Aberdeen, 2010. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=167398.
Full text冼澤榮 and Chak-wing Simon Sin. "International business environment: air services agreement." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31268286.
Full textJanka, Sebastian Felix. "Control of mergers between newspaper enterprises under South African and German competition law." Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50303.
Full textENGLISH ABSTRACT: This thesis compares South African and German Competition Law. The focus is the control of mergers between newspaper enterprises. It has to be asked whether special rules should apply to transactions in this field, considering the importance of an unconcentrated, competitive press from an economic and political point of view. It will be shown that South African and German Competition Law are similar in many respects. Both legal systems follow a flexible, primarily economic approach to the consideration of proposed transactions, taking into account a plurality of factors to determine potential detrimental effects of mergers on competition. Moreover, pro-competitive gains and public interest issues are recognised under South African and German law. When it comes to the control of mergers between newspaper enterprises, though, the two legal systems diverge. Only under German Competition Law, are there specific provisions for press mergers. In view of a recently proposed amendment of the German Competition Law, the appropriate form of regulation that is likely to guarantee a free press, will be investigated. It will also be analysed, whether there is a specific need for press regulation in the South African context. Even though there are no special provisions under South African Competition Law, the South African Constitution leaves space for a broader understanding of the freedom of the press. Hence, it will be examined if the South African Constitution obliges the state to enact particular laws to protect press-plurality. Moreover, it will be analysed if the South African Competition Act should be interpreted in a manner that would promote plurality of the press. In the view of the eminent role of the press for a democratic society, it will be argued in this thesis, that there is a particular need for media regulation. Notably the significant levels of concentration in both German and South African press markets raise concerns as regards the protection of a free and pluralistic press. It will be shown that there are different foreign approaches to maintaining and promoting freedom of the press and it will be suggested that South Africa recognises a need for more press-specific regulation in the future.
AFRIKAANSE OPSOMMING: Hierdie verhandeling vergelyk Suid-Afrikaanse en Duitse mededingingsreg. Dit is gefokus op beheer oor persondernemings. Die vraag word gevra of spesiale reëls van toepassing behoort te wees op transaksies in hierdie sektor, indien die politieke en ekonomiese belang van 'n ongekonsentreerde en mededingende pers in ag geneem word. Dit word uitgewys dat Suid-Afrikaanse en Duitse mededingsreg in vele opsigte soortgelyk is, wat die regulering van samesmeltings betref. Beide regsstelsels volg 'n buigsame, hoofsaaklik ekonomiese benadering tot die oorweging van 'n transaksie. Beide neem 'n veelheid van faktore in ag om te bepaal of 'n transaksie moontlik negatiewe gevolge vir mededinging het. Verder word pro-mededingende en publieke belangsaspekte in beide die Suid- Afrikaanse en Duitse reg in ag geneem. In die geval van 'n samesmelting tussen koerantondernemings verskil die twee sisteme egter. Die Duitse reg het spesiale reëls vir samesmelting van sulke ondernemings. In die lig van wysigings wat onlangs aan die Duitse mededingsreg voorgestel is, word geskikte vlakke van regulering van die pers, wat nodig is om 'n vrye pers te waarborg, ondersoek. Aandag word geskenk aan die vraag of daar'n behoefte is aan regulering van die pers in die Suid-Afrikaanse omgewing. Alhoewel die Suid-Afrikaanse Grondwet nie spesiaal daarvoor voorsiening maak nie, laat die Grondwet plek vir 'n wyer begrip van persvryeid. Dus word vasgestelof daar 'n plig op die staat is om wetgewing in te voer wat die staat dwing om perspluralisme te beskerm. Verder, word bepaal of die Suid-Afrikaanse Mededingingswet op so 'n wyse interpreteer kan word dat dit perspluralisme sal bevorder. In die lig van die sentrale rol vir 'n vrye pers in 'n demokratiese samelewing, word geargumenteer dat, daar 'n spesiale behoefte aan reguleringvan die media is. Die hoë vlakke van konsentrasie in beide die Duitse en Suid- Afrikaanse persmarkte skep besorgheid oor die beskerming van 'n vrye en pluralistiese pers in hierdie lande. Dit word aangetoon dat daar verskillende benaderings tot die beskerming en bevordering van 'n vrye pers in ander lande is en daar word voorgestel dat Suid-Afrika 'n behoefte aan meer spesifieke reëls vir regulering van die pers erken.
Mkhize, Vukani. "A critical analysis of the tax implications for small and micro businesses." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1338.
Full textMaphiri, Mikovhe Comfort. "Business rescue in South Africa and its practical application to SME's (small to medium enterprises)." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/19789.
Full textGössl, Ulrich. "Die Satzung der Europäischen Aktiengesellschaft (SE) mit Sitz in Deutschland /." Tübingen : Mohr Siebeck, 2010. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=017645016&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Full textPool, Estelle. "Insider trading : has legislation been successful?" Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/6172.
Full textENGLISH ABSTRACT: This research report reviews South African and international legislation aimed at preventing insider trading and provides an overview of the successful criminal and civil proceedings taken against insiders. It highlights the possible preventative measures South African companies and legislature can take to reduce insider trading. The United States of America is one of the few countries that had successfully implemented legislation prohibiting insider trading prior to the 1990s. Most countries, including South Africa, only implemented legislation prohibiting insider trading in the late 1990s. Due to apartheid and sanctions against South Africa, the JSE has built up a legacy of being an insider's haven. The Directorate of Market Abuse has the task of transforming this legacy to restore investors' confidence in the market in order to promote economic growth. The success of the legislation is firstly measured by the knowledge the market has gained relating to insider trading since the implementation of the legislation. According to the South African market, insider trading is unethical, but 22% of the participants in the G:cnesis survey still believe that it is an acceptable practice in the South African market. South African companies therefore need to educate their employees and take preventative measures to reduce insider trading in order to erode this culture. Insider trading can only be prevented and reduced if legislation is enforced. Globally, few legal criminal proceedings have been successful, therefore legislation in most countries makes provision for civil remedies. As the burden of proof in a civil legal proceeding is only on "a balance of probabilities", civil proceedings against insiders have been successful. In South Africa, the majority of cases referred for civil legal action have been settled out of court by the alleged insider without admitting guilt to a criminal offence. The South African legislation regulating insider trading in the market is aligned with legislation globally. South Africa's future challenges are to maintain the initial success achieved in reducing insider trading. The establishment of a specific court specialising in financial crime and monitoring specific changes to legislation could increase the possibility of future success.
AFRIKAANSE OPSOMMING: Die projek ondersoek die Suid-Afikaanse en internasionale wetgewing teen binnehandel. Verder word die suksesvolle kriminele en siviele verrigtinge teen diegene wat hulle aan binnehandel skuldig maak onder die soeklig geplaas. Die projek beklemtoon die moontlike voorkomingsmaatreels wat Suid-Afrikaanse maatskappye en regslui kan implementeer om moontlike toekomstige binnehandel te bekamp. Die Verenigde State van Amerika is een van die min lande wat reeds voor die 1990s wetgewing teen binnehandel suksesvol geimplementeer bet. Ander lande, insluitend Suid-Afrika, het eers in die laat 1990s wetgewing teen binnehandel geproklameer. Apartheid en sanksies teen Suid-Afrika het 'n nalatenskap van vrye binnehandel op die JSE gelaat. Dit is die taak van die Direktoraat van Markmisbruik om hierdie nalatenskap uit te wis, sodat beleggersvertroue in die mark herstel kan word, wat weer tot ekonomiese groei sal lei. Een van die maatstawwe om die sukses van die wetgewing te meet, is om te bepaal hoeveel kennis die finansiele gemeenskap sedert die implementering van die nuwe wetgewing ingewin het. Volgens die finansiele gemeenskap is binnehandel oneties, maar 22% van die deelnemers aan die G:encsis-opname glo dat binnehandel wel in Suid-Afrika aanvaarbaar is. Daarom moet Suid-Afrikaanse maatskappye hulle werknemers se kennis oor binnehandel verbreed en ander voorkomende maatreels in plek stel om die kultuur van binnehandel te elimineer. Binnebandel kan slegs voorkom en verminder word indien wetgewing geimplementeer word. Relatief min kriminele sake teen binnehandel lei tot skuldigbevinding, maar plaaslike en internasionale wetgewing maak voorsiening vir siviele aksies. In 'n siviele hofsaak moet ingediende bewyse slegs na alle waarskynlikheid die skuld van die oortreder bewys, wat suksesvolle siviele vervolging moontlik maak. Die meerderheid siviele sake in Suid-Afrika word buite die bar geskik sonder dat die aangeklaagde skuld aan 'n kriminele daad erken. Die Suid-Afrikaanse wetgewing is in lyn met internasionale standaarde. Suid-Afrika staar verskeie uitdagings in die gesig ten opsigte van die handhawing van die huidige suksesvolle bekamping van binnehandel. Die moontlike totstandkoming van 'n spesiale hof, wat slegs finansiele verwante oortredings aanhoor en veranderings aan die wetgewing kontroleer, kan bydra tot die toekomstige sukses van die Suid-Afrikaanse wetgewing.