published_or_final_version / Environmental Management / Master / Master of Science in Environmental Management

published_or_final_version / Environmental Management / Master / Master of Science in Environmental Management

published_or_final_version / Business Administration / Master / Master of Business Administration

published_or_final_version / Urban Planning / Master / Master of Science in Urban Planning

Revisionsplikten för de minsta aktiebolagen i Sverige avskaffades 2010, främst för att minska dessa bolags kostnadsbörda. Detta skapade olika reaktioner hos bolagens externa intressenter, både positiva och negativa. Det sågs som positivt för företagandet i Sverige, men det uttryckes också oro för risken att fel i bokföring och deklarationer skulle öka när en revisor inte längre behövde granska dem. Dessa fel kan resultera i felaktigt redovisad skatt och ett ökat skattefel. I skattefel inkluderas alla fel som har en påverkan på den redovisade skatten, och de kan vara både avsiktliga och oavsiktliga. Skattefel påverkar många runt omkring företaget, bland annat de intressenter som verkar på den sociopolitiska arenan, så kallade Stakekeepers. De har inte någon direkt relation till företagets affärsverksamhet, men de har en indirekt betydelse för företaget genom sitt inflytande över opinion och lagstiftning. Dessa intressenters agerande och ställningstagande är idag ett underbeforskat område inom intressentteorin, och det är viktigt med denna teoretiska kunskap för att skapa förståelse för vad som sker på den sociopolitiska arenan. Då dessa intressenter har inflytande över lagstiftning måste lagstiftarna ta hänsyn till deras åsikter i sina betänkande kring nya lagändringar. Under 2015 ska regeringen göra en utvärdering av revisionspliktens avskaffande 2010, för att eventuellt genomföra en ytterligare höjning av gränsvärdena för revisionsplikt, och därmed göra revision frivillig för fler aktiebolag. Studiens syfte är att beskriva och förklara hur intressenter på den sociopolitiska arenan uppfattar skattefelets utveckling, om och på vilket sätt de relaterar denna utveckling till avskaffandet av revisionsplikten, samt vad som motiverar och påverkar deras ställningstagande vad gäller en eventuell framtida gränshöjning. För att uppfylla detta syfte har studien genomförts med en kvalitativ undersökning i form av intervjuer med fyra olika intressenter från den sociopolitiska arenan. Analysen av den empiriska datan, med stöd i den teoretiska referensramen, resulterade i tre slutsatser. Den första handlar om att de olika uppfattningarna kring skattefelets utveckling hos intressenterna på den sociopolitiska arenan har grund i deras respektive yrkeskunskaper. Den andra handlar om att de drivs och påverkas av sina respektive företrädarskap, främst om de är statligt eller privat företrädande. Den sista slutsatsen handlar om att de faktorer som påverkar hur intressenterna förhåller sig till en eventuell framtida gränshöjning är deras företrädarskap, ansvarstagande samt tillit till större företags redovisning / Mandatory auditing for the smallest limited companies in Sweden was abolished in 2010, mainly to reduce the cost burden for these small companies. This created different reactions among the companies' external stakeholders, both positive and negative. It was seen as positive for business in Sweden, but there was also concerns expressed about the risk of errors in the accounts and the declarations, and that they would increase when an auditor is no longer obligated to review them. These errors can result in improperly recognized tax and increased tax error. Tax error includes all errors that have an impact on the reported tax, and they can be both intentional and unintentional. Tax error affects many parties around the company, including the stakeholders operating in the social political arena, so called Stakekeepers. They do not have any direct relation to the company's business, but they have an indirect impact on the company through its influence on public opinion and legislation. These stakeholders' reactions and standingpoints is today a relatively unexplored area within the stakeholder theory, and this theoretical knowledge is important in order to create an understanding of what is happening on the social political arena. As these stakeholders have influence on legislation, the legislators must take their opinions into account in its reports on new legislative changes. During 2015, the government will undertake an assessment of the abolition of the mandatory auditing in 2010, to possibly conduct a further increase in the limits for mandatory auditing, and thus make the audit optional for more companies. The study aims to describe and explain how stakeholders in the social political arena perceive the tax error development, whether and how they relate this trend to the abolition of the mandatory auditing, and further what motivates and influences their position regarding a possible future limit raise. To meet this objective, the study was performed with a qualitative study in the form of interviews with four different stakeholders from the social political arena. The analysis of the empirical data, with the support of the theoretical framework, resulted in three conclusions. The first is about the different perceptions regarding the tax development among stakeholders in the social political arena, due to their professional skills. The second is that they are driven and influenced by their representation, particularly if they are representing the public or the private sector. The last conclusion is about the factors that affect how the stakeholders relate to a possible future limit raise. These factors are their representation, responsibility and their trust in larger companies accounting.

Syfte Syftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision. Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig. Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan. Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet. Begreppet innefattar hela revisorsprofessionen med både profession och organisation. Studien bidrar även till förståelse över hur förändringar inom den svenska revisorsprofessionen uppfattas av de svenska auktoriserade revisorerna. / Purpose The aim of our study was to explain how the authorized auditors in Sweden perceive that the institutional changes have affected the public interest o auditing. Method A quantitative study was made through an electronic survey which was sent to authorized auditors in Sweden. Were 130 answers could be used in the statistical analysis. Findings The result shows that the members of the Swedish audit profession are united. Auditors identify themselves both with professional and organizational identity. Swedish auditors perceive that consulting is positive for the public interest; they also feel that ISA has a positive impact on the public interest. However; older auditors have a negative attitude towards international regulations. The auditor identity turned out to be the crucial element whether or not institutional changes perceived to increase or decrease the public interest. Practical implications and originality The study has showed that professional identity and organizational identity can be assembled as one concept, the auditor identity. The concept includes the entire audit profession, both profession and organization. The study also contributes to the understanding of how institutional changes in the Swedish audit profession is perceived by the Swedish authorized auditors

According to global statistics more than half of all people living with HIV are women, the majority of whom live in sub-Saharan Africa. South Africa adapted the WHO guidelines on PMTCT to the local situation. In South Africa the prevalence of HIV amongst pregnant women attending public antenatal care is high, although new infections are declining. Studies on missed opportunities in PMTCT have been conducted in other areas of South Africa, but none in the North West Province. Three health institutions deemed to have more patient attendance were chosen for the study from a particular sub-district. The purpose of this study was to identify and describe the missed opportunities in the PMTCT programme in a sub-district of the North West Province, the results of which may assist in the improvement of PMTCT services. A descriptive study design was used to identify and describe the missed opportunities in the PMTCT programme during pregnancy, labour and postnatal period. The sample consisted of 125 the records of pregnant women whose babies were born in January 2010. Entry to the health care facilities was gained through written permissions from the Department of Health and the facilities. Missed opportunities identified were that 0.8% (1/125) of pregnant women whose records were audited, was not tested for HIV infections and 9.6% (12/125) had no information on testing. Of the 35 women who were found to be HIV positive, only 74.3% (26/35) had confirmatory test done while it was not done in 2.9% (1/35). Furthermore, only 57.1% (20/35) had their blood for CD4 cell count taken, for 2.9% (1/35) no blood was taken for CD4 cell count and there was no information for the remaining 40.0% (14/35). Only 2.9% (1/35) HIV positive pregnant women continued with HAART during labour, 62.9% (22/35) received ARVs for PMTCT and for 34.2% (12/35) there was no information recorded. Prophylaxis for prolonged rupture of membranes was not given in 5.7% (2/35) of these women during labour. There were no records of any TB screening for such women and infant feeding counselling were never carried out. Lack of recording was the major problem identified in this study. / MCur, North-West University, Potchefstroom Campus, 2014

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This thesis investigates the application and implications of supply chain management as a modern management model in regulating corporate outsourcing activities within the Greater Pearl River Delta. Globalisation has accelerated the application of supply chain management as a mechanism to enhance corporate performance. At the same time this rapid economic development has also accelerated the destruction of environmental and social conditions in these areas, and this has resulted in a lot of media and public attention. This thesis contributes to the debate on how principles and concepts of sustainable development can be put into modern business practice. Society also expects corporations to play an essential role in creating economic, environmental and social prosperity. The literature integrates the concepts of corporate social responsibility and environmental management into the core supply chain management activities within the wider framework of sustainable development. The environmental and social challenges are investigated since there is a growing recognition that development should go beyond economic growth. Whilst most research in the west has focused on the environmental approaches of supply chain management, this thesis seeks to understand, integrate, evaluate and find other options to improve conditions in suppliers’ factories. There is comparatively less literature discussing the social approach and implication to SCM with respect to this region. Perhaps more importantly social issues such as human rights and labour issues in relation to the physical environment are gaining momentum and are particularly important in this region because of strong media and western consumer pressure resulting from sweatshop activist group campaigns in the west. The four-tier methodological approach is structured within an action research model to achieve the research objectives. The first and second primary studies confirm that both suppliers’ and retailers’ knowledge are inadequate in terms of the establishing and publishing their environmental and social policies and procedures such as implementing internal and external controls for employees and workers. Their traditional and conservative mindsets is linked to their unwillingness to make a change despite the economic restructuring is rapidly taking and China’s accession into the WTO. In particular, codes of conduct is commonly existing literature embedded with environmental and social criteria as an important policy imposed by the multinational buyers to improve both environmental and social conditions within the supply chain. But how effective are such policies? Specifically, the effectiveness of the code of conduct approach is evaluated in the third study by social compliance audits at ground level in the garment industry. It is found that workers’ awareness of the code of conduct is low. The barriers include a lack of continuous training, human resources or systems present to tackle specific problems. Key challenges are found in the areas of excessive working hours, unfair pay to the workers and health and safety issues that coincide with the detailed interview results. This thesis concludes that the code of conduct approach is inadequate to improve workers’ conditions in the long term and asks what can be done next to contribute to the pursuit of sustainable development goals. The expert interviews from the fourth study explain the obstacles of the code of conduct approach. It is found that no long-term commitment and trust from multinationals is built on this relationship. The detailed interviews indicate that stakeholders’ approaches seem to be the most effective mechanism. In addition national government intervention in enforcing existing legislation and developing multi-party partnerships through trust programmes, whereby proper training from top management down to the workers and strong public involvement can help to achieve the desires long -term sustainability down the supply chain.

The audit expectations gap is a prominent issue in the private sector. However, in the public sector, the audit expectations gap is an emerging issue that has received little attention by reseachers. To date, only a limited number of studies on the audit expectations gap in the public sector are available, either in the context of a financial audit or a performance audit. This study focused on the audit expectations gap in the context of the latter. The importance of the performance audit function in the Malaysian public sector, combined with recent developments related to this type of audit in the country (such as increasing expectations among the users and associated problems in practice) were the reasons for conducting the study in this area. Thus, the study aims to identify the existence of the audit expectations gap in the Malaysian public sector. In achieving this objective, it explores the perceptions of auditors and Public Account Committee (PAC) members, auditees and ‘other users’ (consisting of journalists, politicians and academics). The conceptual framework in this study was developed based on Chowdhury’s (1996) and Porter’s (1993) approaches. Utilising the accountability-based framework as suggested by Chowdhury, six audit concepts (auditor independence, auditor competence, audit scope, auditor ethics, audit reporting and auditing standards) were examined. Porter’s model was subsequently utilised to identify the nature and the components of the gap. This study employed two types of research methods: interviews and audit report analysis. Interviews were conducted with 37 participants comprising of auditors, PAC members, auditees and ‘other users’. The second research method involved the examination of four performance audit reports. The findings of this study indicated that the audit expectations gap exists in the Malaysian public sector in the context of performance auditing. The analysis of interviews and audit reports clearly suggest that the audit expectations gap exists over a number of auditing issues. These comprise fraud detection exercises, the influence of management, executive and other parties on auditors, outsourcing the audit to private audit firms, content and format of the audit report and extending the audit mandate to cover the question of merits of policy.