本研究探討中國國務院國有資產監督管理委員會(國資委)，實施統一委託審計之規範對於中央國有企業審計品質及審計公費的影響。國資委於2004年發布有關統一委託審計的規定，要求中央國有企業的年度財務決算審計須由國資委統一委託會計師事務所進行，並規定會計師事務所的審計年限必須介於2~5年之間，本研究欲探討此規定對中央國有企業審計品質及審計公費的影響。具體而言，本研究以異常應計數作為審計品質的代理變數，並使用差異中的差異法檢驗統一委託審計的影響，研究樣本為2001~2009年中國滬深A股上市公司。實證結果顯示，就審計品質而言，實施統一委託審計後中央國有企業的審計品質有提升，但其中會計師事務所的審計年限規定並未對審計品質造成明顯影響；就審計公費而言，實施統一委託審計後中央國有企業的審計公費下降，且在市場發展程度愈低的地區效果愈明顯。 / This paper examines the effect of regulations on audit quality and audit fees in China. China’s State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued some rules in 2004 to improve audit quality for state-owned enterprises controlled by the central government (CSOEs), such as SASAC Order No. 5 and SASAC Rule No. 173. Under these rules, SASAC mandatorily assign auditors for CSOEs, and CSOEs’ managers have to retain auditors for at least 2 years and at most 5 years. This paper investigates listed companies in Shenzhen and Shanghai Stock Exchange from 2001 to 2009, and uses abnormal accruals as proxy for audit quality and a difference-in-differences design to examine the effect of these rules on audit quality and audit fees. The empirical results suggest that after the enactment of these rules, the audit quality for CSOEs relative to other companies improves and the audit fees for CSOEs relative to other companies reduce.

Bakgrund: Behovet av bolagsstyrning är stort för mindre familjeföretag, då det kan hjälpa dem att hantera deras komplexa omvärld. Framförallt är det styrelsen som har en viktig roll när det gäller bolagsstyrning i familjeföretag. Ett aktivt styrelsearbete är viktigt för att de ska kunna stå sig i den ökande globala konkurrensen. En extern styrelseledamot kan bidra till ett aktivt och effektivt styrelsearbete och därmed ge företaget konkurrensfördelar. Det finns dock vissa problem förknippade med tillsättandet av externa styrelseledamöter som kan påverka valet att ta in utomstående i styrelsen. Därmed väcks frågan; vad är det egentligen som påverkar ett litet familjeföretags beslut att tillsätta en extern styrelseledamot? Syfte: Studiens syfte är attförklara varför små familjeägda aktiebolag väljer att tillsätta externa styrelseledamöter. Metod: Studiens syfte har besvarats genom en kvalitativ metod med en deduktiv ansats. Empiriskt material har samlats in genom djupgående intervjuer med representanter för tre små familjeägda aktiebolag, varav två av företagen har tillsatt en extern styrelseledamot medan ett företag inte tillsatt en extern styrelseledamot. Slutsats: Studien visar att tillsättandet av externa styrelseledamöter drivs av behovet av en extern styrelseledamot. Behovet, i sin tur, påverkas av ägarfamiljens komplexitet och företagets komplexitet. Desto större komplexitet, desto större är behovet av externa styrelseledamöter. Har företaget däremot en utvecklad struktur så minskas behovet. En annan slutsats som dragits från studien är att det krävs ett initiativ utifrån för att små familjeföretag ska ta beslut om ett tillsättande av en extern styrelseledamot. Dessutom visar studien att familjeföretag söker att förstärka deras styrelses servande roll, genom att tillsätta externa styrelseledamöter. / Background: The need for corporate governance in small family businesses is large since it helps the companies to handle their complex environment. The board of directors has a prominent role of corporate governance in family businesses, where an active board is important for the businesses in order for them to meet the increasing global competition. An outside director can contribute to a more active and efficient board work and thereby give the business competitive advantages. However, there are some problems associated with the appointment of outside directors that can affect the choice of bringing an outsider to the board. Consequently, raises the question; what really affects the decision to appoint an outside director in a small family business? Purpose: The purpose of this study is to explain why small family owned limited companies choose to appoint outside directors. Method: In order to fulfillthe purpose of the study a qualitative method with a deductive approach hasbeen used. Empirical data was collected trough profound interviews withrepresentatives of three small family businesses, out of which two has outside directors while one business has not appointed an outside director. Conclusion: The study shows that the appointment of outside directors is driven by the need for an outside director. The need is affected by the level of family complexity and business complexity. A high level of complexity equals a large need for outside directors. The need will diminish if the business has a well developed structure. Another conclusion is that it takes initiative from outside the company for them to take a decision to appoint an outside director. Furthermore, the study shows that family businesses want to improve the service role of the board by appointing an outside director.

In NCAA Division I, academic eligibility standards are national in scope and are the same for all institutions. In NCAA Division III, there are no national standards; rather each member institution establishes its own academic eligibility standards. However, information on these standards has never been collected and published, leaving a significant hole in the research in this area. The problem addressed by this study was to collect this academic eligibility information on the members of one Division III conference. A number of questions were addressed in the study. One was, how do Division III eligibility standards compare to Division I standards? Another was, how do eligibility standards in the Division III institutions studied compare to each other? Since differences were found, a final question addressed was, do the differences in academic eligibility standards between the Division III institutions lead to competitive equity issues. Data on academic eligibility standards from 15 members of one Division III conference were collected through interviews of Compliance Officers at each institution. The data were compared to the NCAA national standards for Division I. The data were also analyzed for differences among the Division III institutions studied. A correlation analysis was used to determine if a relationship existed between academic eligibility standards and competitive equity. The findings of the study were that on most of the academic eligibility variables, the Division III institutions studied had lower standards than the national standards for Division I. In the comparison of Division III institutions to each other, differences were found for high school core course requirements, transfer and continuing student credit hour requirements, and exceptions to the rules. While the study found pronounced differences in competitive equity among the Division III institutions studied, there was no clear indication of any relationship between eligibility requirements and competitive equity. This study provided some interesting information about the institutions in one Division III conference. However, the study raised as many questions as it answered. More work needs to be done to determine whether the policies followed by NCAA Division III institutions are truly different from those followed by Division I institutions. / text

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Thesis (MEd)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: The democratic elections in South Africa in 1994 were followed by far-reaching changes. Legislation was changed to entrench the democratic principles of the young democracy and to involve South African communities in decision-making. For example, the South African Schools Act (84 of 1996) was introduced to promote democracy and to transform society. It merged the different pre-1994 education departments, to build an education system on a non-discriminatory basis, to protect the education rights of learners and to give parents more power in school governance. The introduction of school governing bodies with certain powers and responsibilities was a significant step towards the decentralisation of power in the South African school system. The aim of the study was to explore the role of school governing bodies in recommending candidates for appointment as school principals and to establish what challenges they experienced. A qualitative research design was used to answer the research question. Personal interviews were held with eight governing body members of two schools and a departmental official. Data was generated by semi-structured questions, enabling participants to share their experiences and perceptions of the recommendation process. The data was subsequently analysed and findings stated. The literature review in Chapter 2 revealed huge challenges for parents on governing bodies, especially in previously disadvantaged schools, with parents‟ illiteracy as a key factor. The school governing bodies that participated in the study were heavily dependent on the guidance of the departmental official. They moreover admitted that they were unable to carry out the recommendation process without the official‟s guidance. Secondly, the research findings showed that the governing body members had little knowledge of education policies and were inadequately trained. This study attempted to gain a deeper understanding of the school governing bodies‟ perspectives of their own abilities. Despite the challenges they experienced, they believed that they were able to fulfil their duties and that they did not need any schooling to serve on the school governing body. The results indicate that the literacy levels of members of school governing bodies nevertheless do play a role in their ability to carry out their duties and activities and that more intensive training is needed to enhance their capacity. / AFRIKAANSE OPSOMMING: Na die demokratiese verkiesing in 1994 het grootskaalse veranderinge in Suid-Afrika plaasgevind. Wetgewing is verander om gestalte te gee aan die demokratiese beginsels van die jong demokrasie en om die Suid-Afrikaanse gemeenskap te betrek in sekere besluitnemings. Die Suid-Afrikaanse Skolewet (84 van 1996) is byvoorbeeld ingestel om demokrasie te bevorder en om die Suid-Afrikaanse samelewing te transformeer. Dit het die verskillende onderwysdepartemente van voor 1994 verenig om die onderwysongelykhede van die verlede reg te stel, leerders se regte ten opsigte van opvoeding te beskerm en die ouergemeenskap groter inspraak in en deelname aan skoolbeheer te gee. Skoolbeheerliggame is ingestel met sekere magte en verantwoordelikhede. Die vestiging van skoolbeheerliggame verteenwoordig ʼn betekenisvolle desentralisasie van mag in die Suid-Afrikaanse skolestelsel. Hierdie navorsing het beoog om die rol wat skoolbeheerliggame speel in die aanbeveling van kandidate vir aanstelling as prinsipale in skole na te vors en vas te stel watter uitdagings hulle ervaar. Om die navorsingsvraag te beantwoord, is ‟n kwalitatiewe navorsingsontwerp gebruik. Data is verkry deur persoonlike onderhoude te voer met agt lede van twee skole se skoolbeheerliggame en een departementele amptenaar. Semi-gestruktureerde vrae het deelnemers in staat gestel om hul eie ervarings en persepsies van die aanbevelingsproses te beskryf. Daarna is die data ontleed en bevindings gemaak. Die literatuurstudie in hoofstuk 2 dui aan dat daar groot uitdagings is vir ouers op skoolbeheerliggame, veral in voorheen benadeelde skole, as gevolg van die ongeletterdheid van die ouers. Die skoolbeheerliggame in hierdie studie toon groot afhanklikheid van die hulp van die departementele amptenaar en erken selfs dat hulle nie die aanbevelingsproses sonder die hulp van dié amptenaar sou kon uitvoer nie. Tweedens is daar ook bevind dat die skoolbeheerliggame min kennis het van onderwyswetgewing en dat hul opleiding baie gebrekkig is. Hierdie studie het ook gepoog om ʼn dieper insig te verkry van die skoolbeheerliggame se perspektiewe van hul eie vermoëns. Ten spyte van die tekortkominge wat die lede van die skoolbeheerliggame ervaar, glo hulle dat hulle opgewasse is vir die taak en dat hulle geen skolastiese opleiding benodig om in ‟n skoolbeheerliggaam te dien nie. Die resultate toon egter dat die geletterdheidsvlakke van die lede van skoolbeheerliggame wel ʼn rol speel in die uitvoering van hul pligte en werksaamhede en dat meer intensiewe opleiding nodig is om hul kapasiteit te verhoog.

This thesis attempts to examine the construction of 'professionalism' within the newsroom of the Cape Argus, an English-medium newspaper in post-apartheid South Africa. It is a qualitative study which tries to evaluate how a particular mainstream media discourse of 'professionalism' is enacted and struggled over in the attitudes, behaviour and perceptions of entry-level journalists and news managers at the newspaper. It asks what the process of 'becoming a journalist' requires of entry-level journalists in terms of their previous education and personal qualities - and examines the newsroom strategies employed by news managers when entry-level journalists do not meet these particular requirements. This thesis looks at how the pressures of operating a daily English-language commercial newspaper may shape both the 'professional' expectations of news managers and their ability to positively contribute to entry-level journalists' 'newsroom training'. In attempting to examine the nature of journalistic 'professionalism', this study explores the ideology of knowledge construction within mainstream South African media. Operating from a 'radical democratic' perspective of journalism, which prioritises journalism as a vehicle for diverse social, cultural and political expression, this thesis suggests that South African media education needs to enable journalism students' understanding of the ideological construction of journalistic 'professionalism'.

This study investigates the involvement of teacher unions in the implementation of the Employment of Educators Act (Act 76 of 1998) at school level. Union involvement at school level is still characterized by controversy when it comes to the filling of promotional posts and the redeployment of educators. The inappropriate involvement of unions by ignoring their observer status, may lead to the infringement of educators’ rights if it goes unchecked by the DoE. This may consequently result in poor performance by educators who may feel discriminated against during the redeployment and the filling of promotional posts. Teacher unions have the responsibility to ensure that educators are not victimized. If unions abdicate this responsibility and attend to only key union members when promotional posts are filled, they will cease to be effective unions. Unions who protect non-dedicated and unqualified educators from redeployment will lose the respect of the teaching fraternity, and eventually their membership numbers will dwindle. This was a qualitative and exploratory study based on the grounded theoretical approach. It was conducted in Districts 11 and 12 of the Gauteng Department of Education using focus groups and one-on-one interviews with the various stakeholders from the Department of Education, and leaders of the South African Democratic Teachers’ Union, and the National Association of Professional Teachers’ Organizations in South Africa. The findings indicate that during the filling of promotional posts, the unions tend to use undue influence to have their members promoted, to the detriment of deserving and better qualified educators. During the redeployment process they protect their members against principals who declared them in excess. It was reported that principals make use of the redeployment processes to get rid of educators who are often absent from school because of union work during school hours. If the Department of Education does not seriously take control of the situation in respect of the filling of promotional posts and the redeployment of educators, then the teacher unions will take over. / Educational Studies / D. Ed. (Educational Management)

The purpose of this study was to analyze the differences in the criteria utilized and the criteria desired by various types of institutions for granting appointment, reappointment, merit salary increases, promotion in rank, and tenure, and to propose criteria based upon this analysis. This study reveals that institutions differ according to the criteria which they utilize and desire for appointment, reappointment, merit salary increases, promotion in rank, and tenure. For example, two-year and four-year private colleges and universities consider age, health, personal appearance, and religious activities while two-year and four-year public colleges and universities disregard religious activities and place little emphasis on age, health, and personal appearance. In addition, four-year public and private institutions stress more than two-year public and private colleges degrees from prestigious universities, research, publications, and the Ph.D. in English. Furthermore, four-year private schools give more attention than four-year public institutions to student evaluations, classroom visitations, curriculum development, academic advisement, and supervision of student activities The study also reveals that as four-year public institutions increase in size, their interest in research and publications increases proportionally.

Interest in this study was evoked by concern over the small percentage of women employed as school administrators. Despite recent legislation, this situation has not changed markedly. This study was needed to determine the current status, attitudes, and concerns of women certified as administrators in Texas with those of the superintendents of Texas public school districts? and to compare the differences of the two concerning this situation. It was concluded that not only did a larger percentage of the women prefer to be employed as elementary school administrators, but also the superintendents felt they would be more likely to be employed at that level. It was further concluded that a majority of the superintendents were likely to give women substantial consideration for employment as elementary school administrators, but were unlikely to hire them as chief administrators of their secondary schools. Many of the women also perceived that Texas school districts are still "in effect" participating in sexually discriminatory hiring practices whether or not the superintendents are aware of the situation. The attitudes of the women and the superintendents very clearly differed concerning opportunities available for female administrators in Texas.

The problem of this study was to investigate the value of various entry-level employment skills and areas of knowledge for broadcast education graduates as perceived by commercial broadcasters. Particular attention was placed on identifying entry-level employment positions and on analyzing the skills and areas of knowledge preferred for each position.