The proliferation of sustainability reporting has been accompanied with stakeholders’ concerns over the credibility of sustainability reports. This worry has resulted in the assurance of sustainability reports and accordingly, professionals have sought to create a new auditable market and academics to understand this phenomenon. Though previous research has shown that assurers and clients jointly decide the terms of the engagement, assurers’ perceptions of sustainability assurance and assurer–client relationships, in which the engagement takes place, have been overlooked. We try to close this gap by conducting an interview-based study which firstly, examines how assurers view and experience sustainability assurance engagements and secondly, investigates how assurers characterize their relationship with clients. We lead 12 interviews with assurers working for either Mazars, BDO, Grant Thornton, or RSM, covering 11 countries worldwide.   The empirical findings indicate that assurers work with sustainability reports that are unbalanced and inaccurate. Particularly, they view the inaccuracy of nonfinancial data as a challenge to the issuance of sustainability assurance statements. We find that inaccuracy is perceived difficult because assurers lack technical expertise and are unpracticed in auditing qualitative information. Further, when assurers cannot verify the disclosed information, they rather terminate the engagement than issue a presumably misleading assurance statement. The termination of an engagement is, however, the ultimate response and until then, assurers collaborate with the client to be able to issue an assurance statement. Hence, collaboration is considered key to the completion of a sustainability assurance engagement. This research contributes to a better understanding of practitioners’ perspectives on sustainability assurance engagements both practice and relationship-wise. We also develop practical implications and future research avenues.

Balbutiante à la fin de l’Ancien Régime, interdite sous la Révolution, quasi inexistante sous le premier Empire, l’assurance de dommages réapparut sous la Restauration pour prendre son envol sous le second Empire. La Révolution avait certes interdit les sociétés d’assurances, mais en sacralisant l’individu elle a développé le besoin de sécurité et donc à terme le besoin d’assurances. Ce sont des créateurs humanistes qui relancèrent l’idée d’assurance en concevant les premières mutuelles contournant ainsi l’interdiction révolutionnaire. L’assurance de dommages s’est construite sur la science des jurisconsultes et sur la jurisprudence. Le législateur est intervenu tardivement, en 1930, alors que les compagnies d’assurances avaient déjà pris leur essor. Au XVIIIe et XIXe siècles, il s’agissait de protéger ses biens contre les risques d’incendie. La société française étant alors essentiellement agricole, les assurances couvraient aussi le risque de grêle et la mortalité du bétail. L’industrialisation de la France a contribué au développement des contrats de responsabilité professionnelle et aussi de responsabilité civile. L’assurance automobile en est un exemple. Aujourd’hui, l’assurance est une activité complexe exigeant une grande technicité et à forts enjeux financiers. Elle est dans de nombreux cas devenue obligatoire. Pourquoi avoir interdit les sociétés d’assurances sous la Révolution ? Comment s’est construite et s’est développée l’assurance avant que le législateur n’intervienne ? Quelle a été son évolution et quel fut le rôle de l’État après la loi de 1930? C’est à ces questions que nous tenterons de répondre au cours de cette étude. / History of property and casualty insurance in France In its infancy at the end of the Ancien Régime, forbidden under the Revolution, almost non-existent under the first Empire, property and casualty insurance reappeared under the Restoration to take off under the second Empire. The Revolution had admittedly forbidden insurance companies, but by making sacred the individual it developed the need for security and thus eventually the need for insurance. Humanist creators re-launched the idea of insurances by creating the first mutual insurance companies thereby bypassing the revolutionary ban. Property and casualty insurance built itself on the science of the lawyers and on jurisprudence. The legislator intervened later, in 1930, although insurance companies had continued to develop. Initially it was a question of protecting ones possessions against fire risks. The French society being then essentially agricultural, the insurances also covered the risk of hail and the mortality of the cattle. The industrialization of France contributed to the development of the contracts of professional and civil liability. The automobile insurance is an example. Today the business of insurance is a highly technical and complex activity with high financial stakes. In numerous cases it is compulsory. What were the reasons for forbidding insurance companies under the Revolution? How did the insurance business develop before the legislator intervened? What changed and what was the part of the government after the law of 1930? We shall try to answer these questions by this study.

This paper looks at the qualitative study of distance learning at Lesotho College of Education. In 2002 the college was tasked by the Government of Lesotho with the provision of distance education to unqualified and under-qualified teachers. It is the experiences, feelings and observations of the professional learners as they progress through the distance teacher education programme. It looks at the internal quality assurance process within the college. Student support is enhanced by short contact sessions on a weekend at centre level where tutors provide assistance once a month. All professional learners meet at the college at the end of each semester for a week long contact session followed by the examinations. Semi-structured interviews were used to elicit experiences, feelings and observations about the programme. The results indicate that whilst there are challenges, there are lots of positives within the programme. / Dissertation (MEd)--University of Pretoria, 2013. / gm2014 / Science, Mathematics and Technology Education / unrestricted

Geometrical variation is an unavoidable aspect in all types of manufacturing that may, unless managed, risk failure in fulfilling product requirements which may result in rework, delays and bad publicity. The term geometry assurance includes the tools, methods and processes that can be utilized to manage the effects of geometrical variation and to ensure fulfillment of esthetical, functional and assembly requirements. While state of the art research in geometry assurance is extensively applied within the automotive and aerospace industries with great success, its application in low volume manufacturing of complex products remains limited. The shipbuilding industry is an example of such an industry, often manufacturing large and complex products in low quantities. Further, the shipbuilding industry has historically been labor-intensive and relied on craftsmanship throughout the product realization process. However, studies indicate that a technology-intensive development is crucial for companies in order to maintain market competitiveness. This transition places high demands on a well-established geometry assurance process in order to ensure successful assembly and fulfillment of product requirements.  In this thesis, a feasibility study is conducted on how geometry assurance may be applied in low volume manufacturing of complex products. By developing guidelines on how geometry assurance may be applied, the purpose is to improve geometrical quality throughout the product realization process and to reduce lead times, costs and increase assembly precision.  To explore the feasibility of geometry assurance in low volume manufacturing of complex products, a work structure consisting of three phases was established. In the first phase, a current state analysis of the collaboration partner Saab Kockums was conducted parallel to studying state of the art research in geometry assurance. In phase two, the state of practice of companies in the automotive and aerospace industries was studied in order to determine how they apply state of the art research. By interviewing industry specialists and combining gained knowledge from the first two phases, guidelines on how geometry assurance may be applied in low volume manufacturing of complex products was developed. In phase three, based on these guidelines, suggestions on how the geometry assurance process in pipe manufacturing at Saab Kockums can be improved was developed. The results of this study indicate that geometry assurance is applicable in low volume manufacturing of complex products. However, alternative methods may be required. Based on gained knowledge and insights from interviews with industry specialists, guidelines on how geometry assurance in low volume manufacturing of complex products may be applied are proposed. In order to improve the geometry assurance process in pipe manufacturing at Saab Kockums, this study proposes general guidelines for improvement along with a process and prototype measurement tool for the fitting-pipe methodology. The specially designed prototype measurement tool presents an alternative measurement method that can be used in cramped spaces where it is difficult to access with a 3D-measurement arm, the proposed primary measurement technique. In conclusion, this study indicates that geometry assurance is applicable in low volume manufacturing of complex products and suggests three methods for how it may be achieved. However, each of these methods needs to be further investigated in order to determine their applicability in other low volume manufacturing industries. Further, the prototype measurement tool and process for the fitting-pipe methodology indicates potential for improving the geometry assurance process in pipe manufacturing. However, further work is needed to complete the process for fitting-pipes and to finalize the prototype measurement tool for production use.

No description available.

Corporate environmental social and governance (ESG) reporting is becoming subject to increased scrutiny by regulators, investors and public. This dissertation will contribute to several research streams in the extant literature. This dissertation is the first to show the impact of employee environmental values and attitudes on reporting and whistleblowing decisions, making contributions to accounting, management, whistleblowing and environmental psychology literatures. Next, it is among the first to examine the role of the identity of ESG assurance provider in ESG reporting context. Further, it is among the first to examine the impact of SEC assurance mandate and the value of assurance over ESG information, thus contributing to audit literature. Using experimental methodology, I examine how ESG report assurance, ESG report assurance provider, ESG issue type, and environmentalism as a personality factor influence employee decisions to accede to a supervisory request to misrepresent ESG information, to report management's actions to a corporate hotline, to post information about management wrongdoing on social media, to switch jobs, and to judge ESG misreporting actions as unethical. The results indicate that (1) employee personality factor environmentalism impacts their ESG reporting decisions; (2) pro-environmental employees are more likely to whistleblow when assurance is not mandated, and they judge management actions to be more unethical when assurance is required; (3) under pressure to misreport ESG information, employees are more likely to switch jobs and judge management actions significantly more unethical, when they are dealing with quantitative data (as opposed to qualitative data), and when ESG assurance is provided by a consultant (versus an auditor); (4) pro-environmental employees do not differentiate between the issues impacting financial statements or ESG report only, whereas, employees with low-level environmentalism judge management actions to be more unethical when facing ESG issue with immediate impact to financial statements as opposed to an issue impacting ESG report only; (5) older employees (over 35) with low-level environmentalism are more likely to post information on social media when dealing with an environmental issue as opposed to a social issue; and (6) majority of participants (57%) perceive ESG misreporting to be a widespread phenomenon.

As stakeholders start holding companies accountable for the non-financial impacts of their operations, it is increasingly recognised that the parties to whom companies are accountable extends beyond shareholders to include other stakeholders as well. Around the world, companies are responding to stakeholder demands by voluntarily reporting on their corporate social responsibility (CSR) performance. Unscrupulous companies may however, be tempted to use green-wash to make false claims relating to their CSR performance in order to reap the associated benefits. This information risk may be ameliorated through the independent assurance of CSR disclosures, enhancing the confidence of stakeholders in its veracity. Reporting companies usually voluntarily obtain independent assurance on their CSR performance. However, in South Africa, independent CSR assurance is a regulatory requirement for all JSE-listed companies, albeit on an ‘apply or explain’ basis. This thesis, which utilises a mixed methods research approach incorporating both qualitative and quantitative components, seeks to identify and understand the characteristics of the emerging independent CSR assurance phenomenon. In this regard, the empirical component of the study was conducted in three phases: in the first phase companies’ CSR disclosures and assurance reports are examined; in the second phase survey responses from companies are reviewed; and in the third phase interviews with CSR assurors are analysed. In this thesis, the extent to which companies provide independent assurance on their CSR disclosures is established; the providers of independent CSR assurance are identified; the reasons that companies select certain CSR assurance providers are explored; the reasons that companies provide independent assurance on their CSR disclosures are determined; the CSR assurance practices of the various CSR assurors are reviewed and compared; and the primary standards and/or frameworks used in CSR assurance engagements are identified. A conclusion is reached that although independent CSR assurance is a de facto mandatory requirement for JSE-listed companies, only 26% of the companies had their CSR disclosures independently assured. Despite its de facto mandatory nature, the study found that South African CSR assurance practices remain largely unregulated, resulting in a diversity of CSR assurors; utilising various assurance approaches, standards and practices. In this thesis, it is argued that these inconsistencies undermine the purpose of CSR assurance and reduce stakeholder confidence. It is accordingly proposed that the identified deficiencies could be addressed through the regulation of CSR reporting and assurance. An oversight/regulatory body should be established to prescribe the competencies that CSR assurors should possess; to develop appropriate CSR assurance engagement standards; and to clearly articulate the scope that CSR assurance engagements should cover; with which all CSR assurors should comply. / Auditing / D. Com. (Auditing)

As stakeholders start holding companies accountable for the non-financial impacts of their operations, it is increasingly recognised that the parties to whom companies are accountable extends beyond shareholders to include other stakeholders as well. Around the world, companies are responding to stakeholder demands by voluntarily reporting on their corporate social responsibility (CSR) performance. Unscrupulous companies may however, be tempted to use green-wash to make false claims relating to their CSR performance in order to reap the associated benefits. This information risk may be ameliorated through the independent assurance of CSR disclosures, enhancing the confidence of stakeholders in its veracity. Reporting companies usually voluntarily obtain independent assurance on their CSR performance. However, in South Africa, independent CSR assurance is a regulatory requirement for all JSE-listed companies, albeit on an ‘apply or explain’ basis. This thesis, which utilises a mixed methods research approach incorporating both qualitative and quantitative components, seeks to identify and understand the characteristics of the emerging independent CSR assurance phenomenon. In this regard, the empirical component of the study was conducted in three phases: in the first phase companies’ CSR disclosures and assurance reports are examined; in the second phase survey responses from companies are reviewed; and in the third phase interviews with CSR assurors are analysed. In this thesis, the extent to which companies provide independent assurance on their CSR disclosures is established; the providers of independent CSR assurance are identified; the reasons that companies select certain CSR assurance providers are explored; the reasons that companies provide independent assurance on their CSR disclosures are determined; the CSR assurance practices of the various CSR assurors are reviewed and compared; and the primary standards and/or frameworks used in CSR assurance engagements are identified. A conclusion is reached that although independent CSR assurance is a de facto mandatory requirement for JSE-listed companies, only 26% of the companies had their CSR disclosures independently assured. Despite its de facto mandatory nature, the study found that South African CSR assurance practices remain largely unregulated, resulting in a diversity of CSR assurors; utilising various assurance approaches, standards and practices. In this thesis, it is argued that these inconsistencies undermine the purpose of CSR assurance and reduce stakeholder confidence. It is accordingly proposed that the identified deficiencies could be addressed through the regulation of CSR reporting and assurance. An oversight/regulatory body should be established to prescribe the competencies that CSR assurors should possess; to develop appropriate CSR assurance engagement standards; and to clearly articulate the scope that CSR assurance engagements should cover; with which all CSR assurors should comply. / Auditing / D. Com. (Auditing)

Acteur essentiel du droit de la santé, le patient est au cœur du système de santé français. Néanmoins, l'assurance maladie, financeur du système de santé, est très souvent éludée lorsqu'il s'agit de s'interroger sur le patient. Or, c'est la figure même du patient assuré social qui émerge du système de santé. Aussi, les articulations entre le droit de la santé et de l'assurance maladie soulèvent des questions. Par ailleurs, le patient assuré social est également titulaire de droits qui semblent avoir pour corollaire des obligations. La compréhension de l'articulation de ces droits au regard du droit de la santé et de l'assurance maladie paraît inéluctable tout comme la nécessaire recherche et qualification d'obligations. C'est ainsi une certaine vision de notre système de santé qui se dégage de la recherche de ces normes applicables. / As an essential character in the health care law, the patient is the cornerstone of the French health care system. But the French Health Insurance, which is the financial base of this system, is often ignored in the studies dedicated to the patient. Nevertheless, a real concept of an insured patient has emerged from the French health care system. Consequently, the connections between health care law and health insurance law have to be questioned. Furthermore, the rights owned by this insured patient seem to have corollary duties ; understanding the combinations between these rights under the health care law and health insurance law is unavoidable, as well as the necessary research and qualification of related duties. In the end, it appears that the research of these rules reveals a particular conception of the health care system.

Online users struggle with different concerns whenever they use information systems. According to Miyazaki and Fernandez (2001), there are three important categories of concerns for online users: privacy concern, third party fraudulent behavior concern ("system security"), and online website fraudulent behavior concern ("security"). Kim, Sivasailam, and Rao (2004) proposed a similar categorization for web assurance dimensions. They argue that online websites are supposed to address users' privacy, security, and business integrity concerns to decrease user concerns. Although several researchers tried to answer how different factors affect these concerns and how these concerns affect users' behavior, there are so many ambiguities and contradictions in this area. This Essay I in this work develops a comprehensive map of the role of online privacy concern to identify related factors and categorize them through an in-depth literature review and conducting meta-analysis on online privacy concern. Although users have concerns about their privacy and security, there is still growth in the number of internet users and electronic commerce market share. One possible reason is that websites are applying assurance mechanisms to ensure the privacy of their users. Therefore, it could be an interesting research topic to investigate how privacy assurance mechanisms affect users concern and, consequently, their behavior in different concerns such as e-commerce and social networking sites. Different types of web assurance mechanisms are used by websites. The most prevalent among these assurance mechanisms include web assurance seals and assurance statements and privacy customization features. Essay II and III aims to address how these mechanisms influence e-commerce and social networking sites users' behavior. Essay II applies the procedural fairness theory by Lind and Tyler (1988) to explain how and why the web assurance mechanisms affect consumers' perceived risks. Essay III addresses the issue of self-disclosure on social networking sites. Applying protection motivation theory, this study aims to evaluate the effect of web assurance mechanisms on online privacy concern and self-disclosure behavior on the social networking sites.