Ce mémoire met en lumière les différentes trajectoires en emploi de réfugiés établis à Sherbrooke. Peu discuté dans la littérature scientifique québécoise, le sujet est exploré à l’aide du cadre conceptuel pour l’étude de facteurs de migration et d’intégration de Victor Piché (2013). Les entrevues avec les participants ont mis en lumière que l’intégration en emploi ne repose pas sur un seul facteur, tel que la maitrise de la langue du pays d’accueil, ou encore l’obtention d’un diplôme du pays d’accueil. Au contraire, les participants ont fait sens de leur trajectoire en emploi en mobilisant une multitude de facteurs qui n’étaient pas toujours directement associés à l’intégration économique. L’ouverture de la communauté d’accueil, l’implication citoyenne, l’attachement à la ville d’accueil ou encore la présence d’un réseau social fort sont tous des facteurs ayant été identifiés comme ayant eu un impact positif sur l’intégration économique et l’intégration à la nouvelle communauté. Ainsi, nous constatons l’importance de chercher à comprendre l’intégration en emploi de manière multidimensionnelle, c’est-à-dire mettant de l’avant l’implication de facteurs micro, méso et macrosociaux. / This master thesis explores how refugees established in Sherbrooke perceive their work trajectories. This subject, which has not been research on a great extent by the scientific literature in Quebec, is analyzed through the factors of migration and integration within the conceptual framework of Victor Piché (2013). The interviews conducted with participants have demonstrated that the economic integration cannot be achieved with only one component, as for example, the mastering the language of the country of arrival, or the obtention of a degree in the country of arrival. In fact, the participants have mentioned that some other components can have an important impact on their work trajectories, as for instance: a positive climate toward refugees in their new community, their involvement in the community, the creation of a strong social network as well as their attachment to their city. Therefore, it is possible to conclude that economic integration should be studied through multiple lens, with the help of macrostructural, microstructural, mesostructural and even the temporal components.

No description available.

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis in the accounting standards. In addition, accounting guidance changes often and additional guidance is added to the standards regularly. In view of this immense amount of accounting knowledge that an accountant can be expected to have, exacerbated by often multifaceted structures in accounting problems, it can be challenging and onerous to solve certain accounting problems. The premise of this study is that accounting problems can also be solved in a less complex manner with reference to the foundational accounting concepts included in the Conceptual Framework for Financial Reporting (CF). The solution to the accounting problem using the CF should result in a similar answer had the detailed, complex accounting guidance been consulted. This is based on the understanding that the detailed guidance is consistent with the CF and that the CF is not underdeveloped. In the experience of the author of this dissertation, however, the CF is rarely used to consider the accounting treatment of specific transactions and the first point of reference is usually the detailed, specific guidance. In order to impart a practice of incorporating the CF in problem-solving, the study in this dissertation is underpinned by educational philosophies rooted mainly in constructivism, and specifically in Ausubel’s subsumption theory. Applied to accounting education, this theory suggests a frameworkbased approach whereby educators first instil a detailed knowledge of the CF in an Accounting course and thereafter present details of specific accounting transactions by building and crossreferencing to the foundational concepts in the CF. In addition, the paradigm in Accounting courses should also incorporate problems and experiments through which students can construct their own knowledge, rather than being passive recipients of an educator’s teaching style. Recent literature on framework-based teaching suggests that such an approach is beneficial as it enhances lifelong learning. This study reported on a framework-based approach incorporated in an Accounting course and aimed to determine students’ ability to solve complex accounting problems by referring only to the CF, as well as to determine the factors that could influence their ability to solve the problems and the preferred problem-solving approach of students in facing future accounting problems. In order to address the broad aim of this study, it was divided into two sections, each to identify and analyse a different aspect of accounting problem-solving that incorporated the CF. The study in this dissertation focused mainly on an interpretive research paradigm. The first project had the primary objective of determining whether students have the ability to solve complex accounting problems by using only the CF and determining which factors could influence their ability. This was established by analysing the content and results of an assignment administered to third-year Accounting students at a South African university in which students were required to solve problems using only the CF. The second project had the objective of determining the preferred future approach students will take in solving accounting problems after they have been exposed to a framework-based assignment. This was established through qualitative measures and augmented by a questionnaire to analyse the students’ perceptions. The contributions of this dissertation are manifold and include, but are not limited to, the realisation that a conceptual approach to accounting education is beneficial in Accounting courses. The results in this study indicate that the ability of students to solve complex accounting problems by referring only to the CF may depend on the complexity of the scenario and the students’ familiarity with the problem. In addition, after being exposed to a framework-based assignment, students may tend to prefer a mixed approach in solving accounting problems, which entails a combination of the concepts in the CF and specific accounting guidance governing a particular transaction. The author also believes that this study makes a practical contribution by providing an actual framework-based assignment which can be used or adapted by other Accounting educators to use in similar courses, or to help them develop similar assignments or case studies or to replicate the study. From an educational perspective, it is recommended that Accounting educators incorporate an emphasis on the CF in their teaching approach. As students are exposed to opportunities to exercise their judgement using the concepts included in the CF, they will gain experience in this and be able to exercise better judgement in future. Each time a student is exposed to a problem requiring to be solved using the CF, or is required to make necessary judgements with regard to the CF, it will lead to the creation of new knowledge which the student can constantly link and cross-reference to existing knowledge and experiences. It also appears that, when students are exposed to problem-solving using the CF, it may lead to accountants adopting a more balanced approach by considering more CF constructs in solving future accounting problems. Although the study in this dissertation was conducted at only one university, its implications are by no means limited to this institution. Extrapolation of results cannot be attempted due to the nature of the research design, but the results in this study are valuable and enhance accounting education literature in better understanding students’ problem-solving abilities and their preferred problemsolving approach. The research is therefore valuable to any Accounting educator, as well as the institutional bodies guiding accounting education and its syllabi. It is hoped also that some of the findings will inspire other educational institutions to promote a framework-based approach in an innovative manner. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2015

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis in the accounting standards. In addition, accounting guidance changes often and additional guidance is added to the standards regularly. In view of this immense amount of accounting knowledge that an accountant can be expected to have, exacerbated by often multifaceted structures in accounting problems, it can be challenging and onerous to solve certain accounting problems. The premise of this study is that accounting problems can also be solved in a less complex manner with reference to the foundational accounting concepts included in the Conceptual Framework for Financial Reporting (CF). The solution to the accounting problem using the CF should result in a similar answer had the detailed, complex accounting guidance been consulted. This is based on the understanding that the detailed guidance is consistent with the CF and that the CF is not underdeveloped. In the experience of the author of this dissertation, however, the CF is rarely used to consider the accounting treatment of specific transactions and the first point of reference is usually the detailed, specific guidance. In order to impart a practice of incorporating the CF in problem-solving, the study in this dissertation is underpinned by educational philosophies rooted mainly in constructivism, and specifically in Ausubel’s subsumption theory. Applied to accounting education, this theory suggests a frameworkbased approach whereby educators first instil a detailed knowledge of the CF in an Accounting course and thereafter present details of specific accounting transactions by building and crossreferencing to the foundational concepts in the CF. In addition, the paradigm in Accounting courses should also incorporate problems and experiments through which students can construct their own knowledge, rather than being passive recipients of an educator’s teaching style. Recent literature on framework-based teaching suggests that such an approach is beneficial as it enhances lifelong learning. This study reported on a framework-based approach incorporated in an Accounting course and aimed to determine students’ ability to solve complex accounting problems by referring only to the CF, as well as to determine the factors that could influence their ability to solve the problems and the preferred problem-solving approach of students in facing future accounting problems. In order to address the broad aim of this study, it was divided into two sections, each to identify and analyse a different aspect of accounting problem-solving that incorporated the CF. The study in this dissertation focused mainly on an interpretive research paradigm. The first project had the primary objective of determining whether students have the ability to solve complex accounting problems by using only the CF and determining which factors could influence their ability. This was established by analysing the content and results of an assignment administered to third-year Accounting students at a South African university in which students were required to solve problems using only the CF. The second project had the objective of determining the preferred future approach students will take in solving accounting problems after they have been exposed to a framework-based assignment. This was established through qualitative measures and augmented by a questionnaire to analyse the students’ perceptions. The contributions of this dissertation are manifold and include, but are not limited to, the realisation that a conceptual approach to accounting education is beneficial in Accounting courses. The results in this study indicate that the ability of students to solve complex accounting problems by referring only to the CF may depend on the complexity of the scenario and the students’ familiarity with the problem. In addition, after being exposed to a framework-based assignment, students may tend to prefer a mixed approach in solving accounting problems, which entails a combination of the concepts in the CF and specific accounting guidance governing a particular transaction. The author also believes that this study makes a practical contribution by providing an actual framework-based assignment which can be used or adapted by other Accounting educators to use in similar courses, or to help them develop similar assignments or case studies or to replicate the study. From an educational perspective, it is recommended that Accounting educators incorporate an emphasis on the CF in their teaching approach. As students are exposed to opportunities to exercise their judgement using the concepts included in the CF, they will gain experience in this and be able to exercise better judgement in future. Each time a student is exposed to a problem requiring to be solved using the CF, or is required to make necessary judgements with regard to the CF, it will lead to the creation of new knowledge which the student can constantly link and cross-reference to existing knowledge and experiences. It also appears that, when students are exposed to problem-solving using the CF, it may lead to accountants adopting a more balanced approach by considering more CF constructs in solving future accounting problems. Although the study in this dissertation was conducted at only one university, its implications are by no means limited to this institution. Extrapolation of results cannot be attempted due to the nature of the research design, but the results in this study are valuable and enhance accounting education literature in better understanding students’ problem-solving abilities and their preferred problemsolving approach. The research is therefore valuable to any Accounting educator, as well as the institutional bodies guiding accounting education and its syllabi. It is hoped also that some of the findings will inspire other educational institutions to promote a framework-based approach in an innovative manner. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2015

Alternative Dispute Resolution was developed as an alternative to the traditional dispute resolution mechanism, litigation, which had become costly, time-consuming, did not give the parties control over the outcome of their disputes and was generally cumbersome. ADR refers to a variety of techniques for resolving disputes without resort to litigation in the courts. The concept behind the introduction of ADR methods was, inter alia, to reduce the delays and costs associated with litigation; to introduce relatively less formal methods of dispute resolution; to introduce consensual problem solving and empower individuals by enabling them to control the outcome of their dispute and develop dispute resolution mechanisms that would preserve personal and business relationships. ADR processes were thus intended to produce better outcomes all round. From the time ADR appeared on the scene, its usage has gained international recognition with both common law and civil law countries following the trend. Being faced with similar problems associated with litigation, Zambia has followed the trend and adopted some ADR mechanisms. Most commonly used ADR mechanisms in Zambia are mediation/conciliation, arbitration and negotiation. The legal and institutional frameworks for ADR in Zambia are firmly in place. It is thus, not far fetched to predict a successful future for ADR in which it will enjoy the support of the major stakeholders and play a vital role in justice delivery in Zambia. This thesis has a section on the conceptual framework for ADR and discusses the development of ADR internationally and some processes in use. It examines selected institutions of justice delivery in Zambia with a view to evaluating their operations and contribution to justice delivery in Zambia. It traces the development of institutions of justice delivery in Zambia from colonial times up to the present and assesses their performance. ADR processes currently in use in Zambia are critically examined and their shortcomings reviewed. The legal and institutional frameworks for ADR and the role they play of providing the supporting structure for ADR in the country are evaluated. Future prospects for ADR are indicated and recommendations for successful implementation of ADR in Zambia are given. / Jurisprudence / LL.D.

Gauteng, one of the nine provinces of South Africa, has a high number of households as compared to the other provinces. Geographically the province has the smallest land size, however it forms the central part of the South African economy. From the total value of credit granted in all provinces, Gauteng has the highest. The province has a high number of registered debt counsellors and an increasing number of consumers who apply for debt counselling because of over-indebtedness. The high number of the registered debt counsellors and consumers seeking debt counselling service gave rise to the purpose of the study. The purpose of the study was to assess the role of debt counselling services provided by debt counsellors to consumers on the one hand, and to also assess whether debt counselling has had a positive effect on the personal financial well-being of consumers who participated in the debt counselling process on the other hand. Furthermore, the study aimed at developing a framework that will empower consumers to be self-sufficient with their finances. From the purpose of the study, two research questions were proposed: (1) How does the debt counselling service provided by debt counsellors assist consumers to manage their finances effectively? (2) Which role does the debt counselling service provided by debt counsellors play in terms of the personal financial well-being of consumers? In an attempt to answer research questions, the theoretical framework of both personal finance and debt counselling were studied. The importance of personal finance, personal financial planning, the evolution of debt counselling, the effectiveness and the ineffectiveness of debt counselling services were identified. A two-phased sequential design (qualitative and quantitative) was used. Fifteen debt counsellors were selected (for the first phase of the study) by making use of a purposeful sampling. These debt counsellors were interviewed and further requested to identify and send questionnaires to consumers whom they have rendered debt counselling service between the years 2007 and 2013. In the second phase of the study, 300 over-indebted consumers were surveyed through a snowball non-probability sampling technique and a response rate of 61% was realised. Data was analysed using ATLAS.ti and the Statistical Package for Social Science (SPSS) for the first and the second data collected respectively. Furthermore, the exploratory factor analysis was used to analyse the data, and the factorability of the data was assessed by means of two statistical measures, namely Bartlett’s test of sphericity and Kaizer Meyer-Olkin. It was observed that most debt counsellors lack financial management knowledge and do not have mechanisms to verify their clients’ financial well-being after debt counselling service had been completed. In addition, there was no evidence that consumers who received debt counselling improved in their financial well-being and that consumers also lacked personal financial management skills. The study concluded that, although debt counselling is essential, it does not necessarily assist consumers to effectively manage their finances. The study purports to suggest the following: Debt counsellors should be subjected to formal financial management training prior to their registration, debt counsellors should provide personal financial management education to their clients, and assess the financial management conduct of their clients once debt counselling process is complete, and debt counsellors should establish debt counsellors’ forums. The South African government (in conjunction with the Department of Education and Training) should introduce and implement personal financial management education in both primary and high schools’ curricula. Personal financial management should continue to be offered at adult learning centres as well as other institutions of higher learning. Employers should appoint employee wellness officers who will provide personal finance training to employees. Credit providers should take the responsibility of educating their clients on how to manage their accounts and the importance of paying debts on time. The South African media should also be used by the government and the NCR to educate and inform consumers about finance-related matters. Finally consumers should seek guidance and advice before making financial commitments. The study concluded by suggesting a framework that should help consumers to manage and sustain their financial well-being. / Business Management / DCOM (Business Management)

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)

No description available.

The application of environmental performance indicators (EPIs) has received increasing attention by both governments and international organisations as a tool for assessing complex environmental scenarios in national and local decision making processes. However, at the regional scale there is a gap in the application of EPIs, as this has not been well understood and defined due to a limited theoretical foundation and often insufficient data from all participant countries. The regional scale is important because it can incorporate natural ecosystems which often transcend national boundaries. A case study is developed for the Lower Mekong Subregion (LMS), where four riparian Southeast Asian countries (Lao PDR, Thailand, Cambodia, and Viet Nam) share the Lower Mekong River. The research proposes a conceptual framework to identify approaches for developing criteria for acceptable and appropriate EPIs which can be used to support and implement decision making processes by relevant organisations at the regional level. This research evaluates the application of environmental performance indicators using methodologies that assess cross-national quantitative and qualitative data and existing decision support systems. In addition, global and national indicators are examined for application and relation to the regional context. The research finds that the application of EPIs varies according to spatial scale, and is diverse among the four countries. Data availability is also identified as a major problem encountered during the development and selection of EPIs. The study finds that the governance of the existing regional body is ineffective due to differing agendas pursued by each participating country. This is because the current regional body is structured only to facilitate information exchange and cooperation in a limited manner, focusing so far only on water management issues. LMS regional goals need to be set in order to guide the stakeholders in identifying an appropriate set of EPIs. Most importantly, the research is intended to be a catalyst for encouraging the participants to integrate methods and other species of EPIs proposed in this research in their environmental assessment policies.

Alternative Dispute Resolution was developed as an alternative to the traditional dispute resolution mechanism, litigation, which had become costly, time-consuming, did not give the parties control over the outcome of their disputes and was generally cumbersome. ADR refers to a variety of techniques for resolving disputes without resort to litigation in the courts. The concept behind the introduction of ADR methods was, inter alia, to reduce the delays and costs associated with litigation; to introduce relatively less formal methods of dispute resolution; to introduce consensual problem solving and empower individuals by enabling them to control the outcome of their dispute and develop dispute resolution mechanisms that would preserve personal and business relationships. ADR processes were thus intended to produce better outcomes all round. From the time ADR appeared on the scene, its usage has gained international recognition with both common law and civil law countries following the trend. Being faced with similar problems associated with litigation, Zambia has followed the trend and adopted some ADR mechanisms. Most commonly used ADR mechanisms in Zambia are mediation/conciliation, arbitration and negotiation. The legal and institutional frameworks for ADR in Zambia are firmly in place. It is thus, not far fetched to predict a successful future for ADR in which it will enjoy the support of the major stakeholders and play a vital role in justice delivery in Zambia. This thesis has a section on the conceptual framework for ADR and discusses the development of ADR internationally and some processes in use. It examines selected institutions of justice delivery in Zambia with a view to evaluating their operations and contribution to justice delivery in Zambia. It traces the development of institutions of justice delivery in Zambia from colonial times up to the present and assesses their performance. ADR processes currently in use in Zambia are critically examined and their shortcomings reviewed. The legal and institutional frameworks for ADR and the role they play of providing the supporting structure for ADR in the country are evaluated. Future prospects for ADR are indicated and recommendations for successful implementation of ADR in Zambia are given. / Jurisprudence / LL.D.