Thesis (MPAM.) -- University of Limpopo, 2021 / The study examined the role of the Municipal Public Accounts Committee (MPAC) towards effective financial management in a case study of City of Mbombela Municipality in the Mpumalanga Province. The MPAC is established in terms of sections 33 and 79 of the Municipal Systems Act, 2000 (Act 32 of 2000), to provide an oversight role and functions on behalf of council. Literature attest to the role of MPAC as to scrutinize the spending of the municipal budget at the end of the financial year, which mirrors the work done by the finance committee before the beginning of the financial year. The qualitative research method using semi-structured interviews was conducted with specific role-players as part of the identified population who were the most important participants and have contributed to the research outcome. The respondents were selected in a purposive manner by targeting MPAC members and Senior Managers of the municipality, on account of their positions and experience, have more information than ordinary potential respondents. The study found that members of the MPAC do possess the required skills, knowledge and experience to perform their roles. Therefore, the study also reveals that most members of the MPAC do have financial management and accounting capacity hence they are capable in doing the oversight role in the municipality. Therefore, it is recommended that the municipality should develop and adopt a comprehensive MPAC policy. The adopted comprehensive policy should be used as a strategic tool to inform council on the effective performance of the MPAC or lack thereof. The study concludes by recommended that further researches should be undertaken on the oversight role of the MPAC with comparative approach to other municipalities within the province could give more depth and the municipalities can learn from each other.

This study, Life at Skanska, aims to examine how Skanska Sweden portrays gender norms on Instagram, differentiating between their official Swedish account, @skanskasverige, and their employee-driven account, @livetpaskanska. The analysis is based on previous research on gender studies with a focus on male-dominated industries, as well as social media and how companies can use it to their advantage. The method used for the study was a multimodal semiotic analysis and with this method an analysis of five posts from each account was made. To support the analysis theories regarding gender, representation, ambassadorship, and social identity were applied to the study.   The study reveals that there are variations in how gender is represented on both accounts. Most notable being the differences in lexical choices and communications strategies. On the official account, @skanskasverige, there is a variation of images presenting both women and men therefore signifying diverse perspectives. However lexical choices, such as job titles, may partly diminish women’s credibility. In comparison, @livetpaskanska, present a more diverse and inclusive representation of women, which can be a side-effect of it being an employee-driven account. In a comparing analysis of the two accounts the differences between them became clear in how they represent women on the channels. On @livetpaskanska women tend to be more present in the content than on @skanskasverige. The study identifies differences in communication styles, indicating that the employee-driven account prioritizes individual achievements and experiences, while the official account emphasized corporate identity and the company’s values.

The discourse about intimate partner violence often centers around men’s homicide against women, whereas women’s homicide against men is a topic that rarely receives attention. Hence, this study aims to investigate how female perpetrators of intimate partner homicide rationalize their reasons for committing the act. To address the purpose of the study, the following research questions have been formulated: How do women rationalize committing intimate partner homicide? Which accounts do women use in the court in their reasonings of committing intimate partner homicide? The study does not intend to explain influencing factors but rather to understand the women’s reasonings. The empirical data consists of preliminary investigation protocols. Womens interrogations have been analyzed through qualitative text and thematic analysis. Scott & Lyman’s (1968) theory of accounts and a feminist perspective consisting of Hunnicutt’s (2009) approach to patriarchy within the context of criminology has made up the theoretical framework of the study. Some key findings concern the women’s intimate relationship with the victims. Common in all but one case is that the intimate relationship was characterized by violence, control, and dominance, which urged the women to find a way out of the situation. In most cases, the act was not intentional in the sense that the violence would have a deadly outcome, but rather that the women felt the need to use violence in different situational contexts. The result suggests that the woman, as a victim of intimate partner violence committed homicide in self-defense, as revenge, or as an accident caused by fear. The results also include a case that stands out from the rest, where the relationship was not characterized by any violence or dominance, but where the woman rationalized the homicide as a humanitarian deed.

[pt] Este estudo discute algumas estratégias de pertencimento estabelecidas em narrativas contemporâneas brasileiras nas quais se observa a recorrência de práticas de deslocamento espacial. Parte, portanto, do pressuposto de que a fixidez e a estabilidade de antigos enraizamentos identitários são performatizadas em proveito de identificações pontuais e transitórias nestes relatos de espaço. Foram observadas a condição de nomadismo das personagens, em narrativas de João Gilberto Noll, Chico Buarque e Silviano Santiago, posteriores à década de 80, assim como as seguintes estratégias de reconfiguração dos pertencimentos problematizados: o encontro com o anônimo familiar, a vertigem das múltiplas identificações e o retorno ao espaço original. / [en] This study discusses some pertinacity strategies established in contemporary Brazilian narratives in which the spatial displacement practice recurrence are observed. Spatial displacement practice recurrence. It s based, therefore, on the assumption that the steadiness and stability of ancient identitary roots are performed for the sake of spotted and transient identifications in these space accounts. The nomadic status of the characters in narratives by João Gilberto Noll, Chico Buarque, and Silviano Santiago after the 80s and the following strategies of reconfiguration of the problematized pertinacity were observed: the encounter with the familiar anonymity, the multiple identification vertigo, and the return to the original space.

In my graduation thesis named "Final accounts in a stock corporation" I consider financial accounts process and making annual report that every business entity does periodically every year on the end of accounting period. In common sense accounting is very important tool of communicating financial information about business performance to managers, shareholders and other external users. The communication is generally included in financial form statements. Because users have different needs, the presentation of financial accounts is very structured and is under many more legal rules. The aim of this work is confrontation of actual Czech legal rules as theoretical premise with real state of accountancy in specific join-stock company. I focus on audit too. Auditor{\crq}s procedure and process of verification of final accounts is also very important part of this work. To have highest standard of financial reporting is a nowadays reality and I inspect if process of auditing is in good condition and in accord with audit rules. The basic question in this part of the work is aimed at auditor understanding to our company, identifying the key accounting control and minimization of potential risk.

This research focuses on the measurement of the non-observed economic activities by sector of South Africa for the 2011 and 2016 calendar years. The purpose of the research is to determine whether the current GDP as estimated by Statistics South Africa is under- or overestimated when considering the non-observed economy. The research is based on the 2008 System of National Accounts as it determines the guidelines, definitions and characteristics of the “Non-observed economy (NOE)” sector and it allows national accountants to use/supplement the research in the estimates of the GDP. This research follows a quantitative methodology where several surveys of Statistics South Africa are used. Where lack of data exists, some administrative data is used regarding the illegal activities. The findings of the research is that the total economy of South Africa is underestimated when taking into account the NOE activities. / Economics / M. Com. (Economics)

With inefficient management of accounts receivable, the company increases the risk of financial instability in the short term. To offset the risks of its occurrence, enterprises need to monitor the formation of accounts receivable, analyze potential debtors for solvency and problems with financial stability, as well as carry out constant work with existing debtors. Since there are many factors in the process that influence the management decision, it is necessary to use information systems based on specific models, which contain algorithms for economically correct outcomes, to increase the efficiency of the process. / При неэффективном управлении дебиторской задолженностью у предприятия повышается риск возникновения финансовой неустойчивости в краткосрочной перспективе. Для нивелирования рисков ее возникновения предприятиям необходимо производить контроль за образованием дебиторской задолженности, анализировать потенциальных дебиторов на предмет платежеспособности и проблем с финансовой устойчивостью, а также производить постоянную работу с уже существующими дебиторами. Так как в процессе присутствует множество факторов, которые влияют на управленческое решение, то для повышения эффективности процесса необходимо использовать информационные системы, основанные на конкретных моделях, в которых заложены алгоритмы экономически верных исходов.

Thesis (DLitt (African Languages))--University of Stellenbosch, 2008. / This study deals with research that has been conducted within three government departments (Education, Health and Social Development) that form part of the social needs cluster in the Province of the Eastern Cape. Five portfolio committee members were interviewed in each department (six in the department of Health). Reproaches (failures and challenges of service delivery and policy implementation) were developed using information obtained from the “policy and budget speeches” of the afore-mentioned departments. In response to these reproaches, committee members had to give accounts (responses, explanations and/or reason-giving). Four types of accounts (concession, excuse, denial and justification) which are typical political accounts have proved to be quite popular and focus has been given to them in the analysis. The focus on the analysis of the accounts was given to effectiveness, argumentation (reasons or arguments that are tendered in support of the accounts to establish the amount of persuasiveness) and politeness. The conclusions of the findings in the interviews were focused on three elements: 􀂃 The interviewee: The analyses of the interviewees were discussed with regard to the accounts together with the number of arguments given. Each reproach was analyzed within an overview of the type of account with regard to three criteria: effectiveness, argumentation and politeness. The analyses of the interviewees were discussed individually with the help of tables of each interviewee. The focus was on the accounts of justification and excuses. The interview was judged on two parameters: i. The number of accounts each interviewee has used with regard to the three criteria above. ii. A comparison was made to establish the relative merit of the interviewees among themselves. 􀂃 The reproach: various reproaches in the three departments were discussed separately with regard to the number of accounts and arguments in each reproach. The focus was mainly on the accounts of justification and excuse. A summary was given of the various reproaches with the four major types of accounts. The same criteria of effectiveness, argumentation and politeness were used. Judgment was given on the reproach or reproaches which have shown the most attention in the interviews with regard to the total number of accounts which have been used. 􀂃 The account: various justifications and excuses which have been used in the interactions were discussed with regard to effectiveness, argumentation and politeness. The judgment was made as to which type of account was mostly favored by the interviewees. Implications of the research were discussed with regard to a comparative overview of the political accounts in reproaches with specific attention to the type and frequency of the account as well as possible reasons for this type of preferred account. Four types of accounts have been used consistently in the interviews and among these four types, justifications (36.6%) and excuses (46.1%) are generally favored by all politicians who were involved in the interviews. These accounts are quite popular among politicians because they work in their favor as they are employed to reframe the consequences of the act with the ultimate aim of changing negative perceptions about the policies of the department and/or government (justifications) and to deny any responsibility and/or causal link between the politician and the undesirable outcome of the policy and thereby implying that there is no need for reproach (excuse).

Dans l’essai de ce mémoire, les propositions théoriques de Paul Ricoeur sur la mise en récit seront reliées à celles d’Édouard Glissant quant à l’émergence d’une littérature de la Relation, entendue comme le déploiement poétique d’un imaginaire fondé sur le rapport à l’autre sans crainte de dilution. Mon corpus est composé de trois textes phares de la littérature québécoise, soit les Relations de Jacques Cartier, les Dialogues avec un Sauvage de Lahontan et Volkswagen Blues de Jacques Poulin. Le rapport à l’autre, qui est au cœur de l’intrigue de chacune des œuvres, permettra d’analyser la progression d’une littérature, mais également d’une culture de la Relation au Québec. Dans le roman Vers Sagana, Rose et Yann décident dès leur première rencontre de voyager ensemble alors qu’ils sont tous deux en perte de repères. Dans un contexte de résurgence du processus de dépossession lié à l’histoire américaine depuis l’arrivée des Européens, les voix des personnages s’enchevêtrent pour donner forme à l’obsession d’un enracinement toujours fuyant. / Throughout the essay component of this master’s thesis, Paul Ricoeur’s theoretical approaches regarding the narrative form will be juxtaposed with those of Édouard Glissant regarding the emergence of a « poetics of relation », understood as the poetic deployment of an imaginary realm based on the relation to the other, without fear of dilution. My corpus consists of three key texts in Quebec travel literature: Jacques Cartier’s Relations, Lahontan’s Dialogues avec un Sauvage, and Jacques Poulin’s Volkswagen Blues. The relation to the other, at the heart of the stories in those three texts will permit the analysis of the progress of a literature, but also that of a culture of the Relation in Quebec. In the novel Vers Sagana, Rose and Yann decide upon their first meeting to travel together, while both at loss for reference points. In a context of the resurgence of the dispossession process related to the American history ever since its genesis, the voices of the characters mingle to give shape to the obsession with ever-elusive roots.

Ce travail de recherche est dédié à l’analyse des décisions de financement des Très Petites Entreprises (TPE)françaises. Le premier chapitre de cette thèse décrit le cadre de l’étude, à savoir les TPE. Le second chapitre revisite les principales théories de la structure financière à la lumière des spécificités des TPE, et motive l’utilisation du cadre théorique du financement hiérarchique. Le troisième chapitre propose un test de la théorie du financement hiérarchique sur un large échantillon de TPE françaises. Le quatrième chapitre propose d’adapter ce modèle aux choix et aux contraintes de financement de la TPE, notamment en y intégrant une hiérarchie infra dettes.Ce chapitre propose également un test empirique portant sur l’arbitrage entre dettes financières et comptes courants d’associés. La principale contribution de cette thèse est certainement la généralisation de la théorie du financement hiérarchique aux TPE françaises. Ces firmes préfèrent le financement interne au financement externe, et la dette à l’émission d’actions. Néanmoins, les firmes en excédent de financement ne cherchent pas à se désendetter rapidement, ce qui peut se traduire par l’anticipation de déficits de financement futurs, d’autant plus difficiles à combler que ces entreprises sont soumises au rationnement de crédit. La théorie du financement hiérarchique ne permet cependant pas d’expliquer la préférence des dirigeants de TPE pour les dettes financières, par rapport aux comptes courants d’associés. Les TPE étant généralement détenues et dirigées par la même personne, il est possible d’analyser ce comportement sous l’angle de la théorie de la diversification.Les actionnaires-dirigeants privilégient la diversification de leur patrimoine personnel à la minimisation des coûts d’asymétrie d’information / This research work is devoted to the analysis of financing decisions of French Very Small Businesses (VSB).The first chapter of this thesis describes the object of the study, namely the VSB. The second chapter revisits the main theories of capital structure in the light of the specificities of VSBs, and motivates the use of the theoretical framework proposed by the Pecking Order Theory. The third chapter tests the Pecking Order Theory on a large sample of French VSBs. The fourth chapter suggests adapting this theory to the evidence of financing choicesand financial constraints of VSBs, particularly by incorporating an infra-debt hierarchy. This chapter also provides an empirical test of the trade off between financial debts and partners' current accounts. The main contribution of this work is certainly the generalization of the Pecking Order Theory to the French VSB universe. These firms prefer internal financing to external financing, and debt to issuing shares. However, firms with excess of financing do not try to reduce debt quickly, which can be translated by the anticipation of future financing deficits, which become even more severe as these businesses are subject to credit rationing.Nevertheless, the Pecking Order Theory still does not provide any explanation for the preference of the VSBs’ managers for financial debt, compared to partners' current accounts. The fact that VSBs are generally owned and managed by the same person makes it possible to analyze their financial behavior under the diversification theory. Share holder-managers prefer diversifying their personal wealth rather than minimizing costs of information asymmetry