Abstract Purpose: A part of this research is to explore if there are partnership firms that voluntarily get an audit of their business. The purpose is to understand and explain why these partnership firms have chosen to get an audit of their business voluntarily. Additionally, the authors research how external stakeholders, such as creditors, view and assess partnership firms that do not execute an audit of their accounts and reports. Method: To initiate this research, the authors conducted a telephone survey as a pre-study, to assure the viability of this research. As a major part of this research study, qualitative interviews with partnership firms, banks and the Swedish Tax Agency have been conducted to obtain professional opinion in the subject of interest. Previous researches are presented to provide a broader perspective of the debate. Frame of Reference: The authors present an extensive background to auditing and accounting. Stakeholder model and agency theory have been applied to facilitate in understanding the relationship between a partnership firm and its stakeholders. Advantages and disadvantages of auditing, as well as the concept of voluntary auditing are presented to facilitate a discussion of the motives of voluntarily executing an audit firms. Conclusion: After extensive research the authors have identified and determined the most probable motives of voluntary audits as well as understood how these external stakeholders view and assess these partnership firms that do not execute an audit of their accounts and reports. The authors can after a broad research conclude that partners’ central motives to voluntary auditing is to seek the value that is added through it, as the firm obtains professional assistance to raise the credibility of the firm’s financial reports. Auditing frees them from additional burden and time to manage the work related to accounting records and enables them to devote more time to the core business. Through an audit, partners’ quest for orderliness is fulfilled. Moreover, indications have been seen that partners are open to voluntarily execute an audit to achieve a sense of security in relation to the other partners. Another essential motive to why partners voluntarily execute audits is to be assured that there are no significant inaccuracies or errors in their book-keeping. Overall, partners’ intentions of getting an audit of their accounts and reports are to gain an overview of the business as well to obtain enhanced business image externally. Creditors are concerned about a firm’s ability to reimburse the obligation. In a newly started firm, banks require annual reports, forecasts and budgets ensure the firm’s solvency. The Swedish Tax Agency receives audit reports from auditors that guide them with hints and directions on what to assess further. Moreover, the Swedish Tax Agency performs tax audits on firms, whereby they conduct an assessment to ensure that the accounts and other documents are in accordance with what is declared to them. / Sammanfattning Syfte: Avsikten med denna uppsats är att utforska om det finns handelsbolag som frivilligt upprättar revision i sin affärsverksamhet. Syftet är att få förståelse för samt förklara de bakomliggande motiven till handelsbolags val av frivillig revision. Författarna utforskar ytterligare hur externa parter, såsom kreditgivare samt skatteverket, granskar och ser på handelsbolag som inte upprättar revision på sin verksamhet. Metod: Författarna genomförde en förstudie i form av en telefonenkät, för att försäkra sig om att denna studie är genomförbar. För att erhålla en professionell åsikt kring ämnet i fråga, har denna studie till största del bestått av kvalitativa intervjuer med respondenter från delägare av handelsbolag, banker och skatteverket. Tidigare studier är även presenterade för att tillföra debatten ett bredare perspektiv. Referensram: Författarna ger en omfattande beskrivning av redovisning och revision. Intressentmodellen och agentteorin har tillämpats i syfte att underlätta förståelsen av relationen mellan företag och dess intressenter. Dessutom beskrivs för- och nackdelar av revision för att underlätta diskussionen kring motiven till frivillig revision i handelsbolag. Slutsats: Författarna har efter omfattande forskning fastställt de troligaste motiven till frivillig revision samt fått en djupare förståelse för bankernas och skatteverkets ståndpunkt och granskning av handelsbolag som inte är revisionspliktiga. Sammanfattningsvis kan författarna hävda att grundmotiven till frivillig revision är värdet som den tillför, då bolagen erhåller professionell samråd som höjer redovisningens trovärdighet i bolaget. Revision underlättar för delägarna då de inte behöver ta på sig bördan av att tillägna tid och kraft på att själva utföra bokföringen. Detta tillåter delägarna i sin tur att ägna mer tid till själva kärnverksamheten. Genom revision, fullgörs delägarnas strävan efter ordning och reda i bolaget. För övrigt har man sett indikationer på att delägarna är positivt inställda på att frivilligt upprätta revision i handelsbolagen, då revisionen bidrar till att de erhåller en känsla av trygghet. Ett annat motiv, är att revisionen försäkrar dem om det inte förekommer väsentliga felaktigheter eller misstag i boksluten. Delägarnas främsta avsikt till användandet av revision kan i det stora hela summeras till att de får en översiktsbild av sina bolag, såväl som att de erhåller en kvalitetsstämpel och därmed en förhöjd bild av bolaget utåt sett. Kreditgivare är angelägna över bolagens återbetalningsförmåga. Därför kräver banken att nystartade bolag ska framföra sin årsredovisning, budget och framtida prognoser, för att försäkra sig om och fastställa deras återbetalningsförmåga. Skatteverket mottar årsredovisningar från revisorer, som med fördel förser skatteverket med råd och vägledning kring eventuell vidare granskning i bolagen. Skatteverket utför därtill skatterevision, genom att de granskar bolagen i syfte att intyga att de presenterade räkenskaperna och rapporterna överensstämmer med det som har deklarerats och kommit till skatteverkets förfogande.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria’s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK.   The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area. The basis and as a point of comparison when analyzing the agency theory, the theory about economical efficiency in communities and the theory regarding transaction cost will be used.   The conclusion that can be drawn from this essay is that it may arise option cost for the smaller companies that have the opportunity to choose not to have an auditor.

<p>Abstract</p><p>Purpose: A part of this research is to explore if there are partnership firms that voluntarily get an audit of their business. The purpose is to understand and explain why these partnership firms have chosen to get an audit of their business voluntarily. Additionally, the authors research how external stakeholders, such as creditors, view and assess partnership firms that do not execute an audit of their accounts and reports.</p><p>Method: To initiate this research, the authors conducted a telephone survey as a pre-study, to assure the viability of this research. As a major part of this research study, qualitative interviews with partnership firms, banks and the Swedish Tax Agency have been conducted to obtain professional opinion in the subject of interest. Previous researches are presented to provide a broader perspective of the debate.</p><p>Frame of</p><p>Reference: The authors present an extensive background to auditing and accounting. Stakeholder model and agency theory have been applied to facilitate in understanding the relationship between a partnership firm and its stakeholders. Advantages and disadvantages of auditing, as well as the concept of voluntary auditing are presented to facilitate a discussion of the motives of voluntarily executing an audit firms.</p><p>Conclusion: After extensive research the authors have identified and determined the most probable motives of voluntary audits as well as understood how these external stakeholders view and assess these partnership firms that do not execute an audit of their accounts and reports. The authors can after a broad research conclude that partners’ central motives to voluntary auditing is to seek the value that is added through it, as the firm obtains professional assistance to raise the credibility of the firm’s financial reports. Auditing frees them from additional burden and time to manage the work related to accounting records and enables them to devote more time to the core business.</p><p>Through an audit, partners’ quest for orderliness is fulfilled. Moreover, indications have been seen that partners are open to voluntarily execute an audit to achieve a sense of security in relation to the other partners. Another essential motive to why partners voluntarily execute audits is to be assured that there are no significant inaccuracies or errors in their book-keeping. Overall, partners’ intentions of getting an audit of their accounts and reports are to gain an overview of the business as well to obtain enhanced business image externally.</p><p>Creditors are concerned about a firm’s ability to reimburse the obligation. In a newly started firm, banks require annual reports, forecasts and budgets ensure the firm’s solvency. The Swedish Tax Agency receives audit reports from auditors that guide them with hints and directions on what to assess further. Moreover, the Swedish Tax Agency performs tax audits on firms, whereby they conduct an assessment to ensure that the accounts and other documents are in accordance with what is declared to them.</p> / <p>Sammanfattning</p><p>Syfte: Avsikten med denna uppsats är att utforska om det finns handelsbolag som frivilligt upprättar revision i sin affärsverksamhet. Syftet är att få förståelse för samt förklara de bakomliggande motiven till handelsbolags val av frivillig revision. Författarna utforskar ytterligare hur externa parter, såsom kreditgivare samt skatteverket, granskar och ser på handelsbolag som inte upprättar revision på sin verksamhet.</p><p>Metod: Författarna genomförde en förstudie i form av en telefonenkät, för att försäkra sig om att denna studie är genomförbar. För att erhålla en professionell åsikt kring ämnet i fråga, har denna studie till största del bestått av kvalitativa intervjuer med respondenter från delägare av handelsbolag, banker och skatteverket. Tidigare studier är även presenterade för att tillföra debatten ett bredare perspektiv.</p><p>Referensram: Författarna ger en omfattande beskrivning av redovisning och revision. Intressentmodellen och agentteorin har tillämpats i syfte att underlätta förståelsen av relationen mellan företag och dess intressenter. Dessutom beskrivs för- och nackdelar av revision för att underlätta diskussionen kring motiven till frivillig revision i handelsbolag.</p><p>Slutsats: Författarna har efter omfattande forskning fastställt de troligaste motiven till frivillig revision samt fått en djupare förståelse för bankernas och skatteverkets ståndpunkt och granskning av handelsbolag som inte är revisionspliktiga. Sammanfattningsvis kan författarna hävda att grundmotiven till frivillig revision är värdet som den tillför, då bolagen erhåller professionell samråd som höjer redovisningens trovärdighet i bolaget. Revision underlättar för delägarna då de inte behöver ta på sig bördan av att tillägna tid och kraft på att själva utföra bokföringen. Detta tillåter delägarna i sin tur att ägna mer tid till själva kärnverksamheten. Genom revision, fullgörs delägarnas strävan efter ordning och reda i bolaget. För övrigt har man sett indikationer på att delägarna är positivt inställda på att frivilligt upprätta revision i handelsbolagen, då revisionen bidrar till att de erhåller en känsla av trygghet. Ett annat motiv, är att revisionen försäkrar dem om det inte förekommer väsentliga felaktigheter eller misstag i boksluten. Delägarnas främsta avsikt till användandet av revision kan i det stora hela summeras till att de får en översiktsbild av sina bolag, såväl som att de erhåller en kvalitetsstämpel och därmed en förhöjd bild av bolaget utåt sett. Kreditgivare är angelägna över bolagens återbetalningsförmåga. Därför kräver banken att nystartade bolag ska framföra sin årsredovisning, budget och framtida prognoser, för att försäkra sig om och fastställa deras återbetalningsförmåga. Skatteverket mottar årsredovisningar från revisorer, som med fördel förser skatteverket med råd och vägledning kring eventuell vidare granskning i bolagen. Skatteverket utför därtill skatterevision, genom att de granskar bolagen i syfte att intyga att de presenterade räkenskaperna och rapporterna överensstämmer med det som har deklarerats och kommit till skatteverkets förfogande.</p>

Knowledge management is largely a social process. It is more about the community‘s understanding, skills and values in relation to their practices than technology. Knowledge is generated and shared through social interaction of people. Exploring the community‘s acts of communication and interaction can help to understand the knowledge they have as well as the knowledge gaps that are apparent. It can also aid in discovering ways in which their practices are shaped and constrained by the knowledge they have. The purpose of this study was to determine the optimal means of knowledge sharing and knowledge distribution in an open system using the Eastern Cape Tyolomnqa Estuary as a case study. Different scholars stated in their different works that sharing knowledge is problematic in most organizations, whether they are formal or informal organizations. There are several reasons that have been identified as to why people do not want to share their knowledge. To achieve the objectives of this study, both secondary and primary sources of data were used. This included literature from various sources, such as books, journal articles and information from the Internet that has been reviewed and analyzed. Interviews and focus groups were used to collect data. Interviews were conducted with 16 people who were purposively selected from the Buffalo City Council, Tyolomnqa Conservancy, Tyolomnqa Estates, Tyolomnqa Forum, and Phozi, Ncera, Sandile and Xhama communities. The key informants were people with management positions, and community leaders. The interviews were unstructured. After collecting data by means of face-to-face interviews focus groups, workshops were convened with the Tyolomnqa Forum, and Phozi, Ncera, Sandile and Xhama communities. The self-administered questionnaire was additionally used as a data collection technique for researchers. Data were analyzed through content analysis and the use of SPSS, and presented in the form of tables and figures. It was identified that their knowledge sharing was fragmented and there was no formal organisational structure to bring communities along the Tyolomnqa Estuary to work together as one would do in bureaucratic organizations like companies. The Tyolomnqa Estuary Forum, which has vested interests in estuary management, could be used as model to provide the organisational infrastructure to facilitate the acquisition and sharing of knowledge on the management of estuaries. It is envisaged that such forums can be a viable mechanism of facilitating the harnessing and sharing of knowledge on the sustainable use of estuaries at the local level. / Thesis (M.I.S.)-University of Natal, Pietermaritzburg, 2003.

Made available in DSpace on 2014-12-17T15:46:22Z (GMT). No. of bitstreams: 1 AparecidaDAM_DISSERT.pdf: 1458913 bytes, checksum: 15034e77b963640e7c6d2f9640d69544 (MD5) Previous issue date: 2011-02-16 / Health policies in Brazil, the decentralization of SUS management responsibilities for the three spheres of government has driven the creation and regulation of the audits of health services in the National Audit Office, this is a trend of neoliberal policies imposed by international bodies like the World Bank and IMF to peripheral countries characterized by productive restructuring and reforming the state focuses on the presence of two competing projects in the area of health: Health Sector Reform Project which is based on the democratic rule of law with the assumption of health as social right and duty of the State in defending the extension of the conquest of rights and democratization of access to health care guaranteed through the public financing strategies and the effective decentralization of decisions pervaded by social control and privatized Health Project which is based on the state minimum, with a reduction in social spending or in partnerships and privatization, stronger nonprofit sector, subject to capitalist interests, is made effective through strategies targeting health policy and refilantropiza??o actions. In this context, the present study is an analysis on the work of social audits of public health in infants from a qualitative and quantitative approach, embodied by the critical method of dialectical Marxist social theory that enabled us to unveil the characterization, the demands, challenges and outline the profile of Social Work in teams inserted audits of SUS in RN, but also provided evidence to demonstrate the prospects and possibilities of this area of activity of social workers. It was also found that through the audit work that the state fulfill its role as bureaucratic and regulator of health services with efficiency, effectiveness and economy. Yet, paradoxically, the audits of SUS may provide a vehicle for enforcing rights and ensuring the fundamental principles contained in the project of health reform, because it can be configured in a space of political struggle as representing a new field of knowledge production that needs to be appropriate for a theoretical critic able to redirect the social interests in favor of the user. From this perspective, it is concluded that the work of social audits of public health in infants despite the social relevance that prints, as they constitute an activity study of reality and its transformation proposition requires a transformative political action guided the discussion Marxist theory holds that the ethical project professional politician of Social Work / Nas pol?ticas de sa?de do Brasil, o processo de descentraliza??o das responsabilidades da gest?o do SUS para as tr?s esferas de governo tem impulsionado a cria??o e regulamenta??o das auditorias em servi?os de sa?de no Sistema Nacional de Auditoria. Isso constitui uma tend?ncia da pol?tica neoliberal imposta pelos organismos internacionais como Banco Mundial e FMI aos pa?ses perif?ricos caracterizado pela reestrutura??o produtiva e a reforma do Estado que incide na presen?a de dois projetos em disputa na ?rea da sa?de: o Projeto de Reforma Sanit?ria que tem como base o Estado Democr?tico de Direito com a premissa da sa?de enquanto direito social e dever do Estado, na defesa da amplia??o da conquista dos direitos e democratiza??o do acesso aos servi?os de sa?de, garantido atrav?s das estrat?gias de financiamento p?blico efetivo e da descentraliza??o das decis?es perpassadas pelo controle social; e o Projeto Privatista de Sa?de que tem por base o Estado m?nimo, com diminui??o dos gastos sociais ou atrav?s de parcerias e privatiza??es, fortalecimento do terceiro setor, condicionado aos interesses capitalistas, efetiva-se atrav?s das estrat?gias de focaliza??o das pol?ticas de sa?de e a re-filantropiza??o das a??es. Nesse contexto, o presente estudo consiste numa an?lise sobre o trabalho do assistente social nas auditorias p?blicas de sa?de no RN a partir de uma abordagem quali-quantitativa, consubstanciada pelo m?todo cr?tico dial?tico da teoria social marxista que nos permitiu desvelar a caracteriza??o, as demandas, os desafios e tra?ar o perfil profissional do assistente social inserido nas equipes de auditorias do SUS no RN, como tamb?m forneceu elementos para demonstrar as perspectivas e possibilidades dessa ?rea de atua??o do assistente social. Constatou-se tamb?m que ? atrav?s dos trabalhos de auditoria que o Estado cumpre seu papel burocr?tico e regulador dos servi?os de sa?de com efic?cia, efici?ncia e economicidade. No entanto, paradoxalmente, as auditorias do SUS podem representar um instrumento de efetiva??o de direitos e garantia dos princ?pios fundamentais contidos no projeto de reforma sanit?ria, pois tanto pode se configurar num espa?o de lutas pol?ticas quanto representa um novo campo de produ??o de conhecimento que precisa ser apropriado por um referencial te?rico cr?tico capaz de redirecionar os interesses sociais em favor do usu?rio. Nessa perspectiva, conclui-se tamb?m que o trabalho do assistente social nas auditorias p?blicas de sa?de no RN apesar da relev?ncia social que imprime, por se constituir uma atividade de estudo da realidade e proposi??o de sua transforma??o, requer uma a??o pol?tica transformadora pautada no debate te?rico marxista que sustenta o projeto ?tico pol?tico profissional do Servi?o Social

Made available in DSpace on 2016-06-02T19:14:52Z (GMT). No. of bitstreams: 1 2557.pdf: 499145 bytes, checksum: ee2d01682a666da8f3fe5f36617eb343 (MD5) Previous issue date: 2009-02-04 / Financiadora de Estudos e Projetos / The central objective of this research is to understand the relations established between the first instance of the Brazilian Military Justice the military audits and the repressive apparatus built by the Brazilian military regime in the period of institutionalization that starts with the edition of the second Institutional Act, in October of 1965 and finishes with the publication of the fifth Institutional Act, in December of 1968. The choice of this organ as an object of investigation is essentially, due to its importance in the legal architecture of the regime, mainly after the alterations established by the second Institutional Act, that transferred to the Military Justice the competence to prosecute and judge civil accused of crimes against the national security. The main analytic focus concentrated in the political judgments realized by this instance and the empirical material consisted essentially in primary fonts, of documentary character. / O objetivo central desta pesquisa é entender as relações estabelecidas entre a primeira instância da Justiça Militar brasileira as auditorias militares e o aparato repressor montado pelo regime militar brasileiro no período de institucionalização que se inicia com a edição do segundo Ato Institucional, em outubro de 1965 e termina com a publicação do quinto Ato Institucional, em dezembro de 1968. A escolha deste órgão como objeto de investigação se deve, essencialmente, à sua importância na arquitetura jurídica do regime, principalmente depois das alterações estabelecidas pelo segundo Ato Institucional, que transferiu para a Justiça Militar a competência para processar e julgar civis acusados de crimes contra a segurança nacional. O foco analítico principal se concentrou nos julgamentos políticos realizados por esta instância e o material empírico consistiu essencialmente em fontes primárias, de caráter documental.

Questo lavoro propone dei temi sulla tax compliance in un contesto come quello italiano, caratterizzato da un basso livello della stessa. Il primo capitolo propone una ricerca concernente gli effetti dei controlli. Nella letteratura, l’esito degli stessi è ancora discusso, alla luce del fatto che sono possibili due effetti opposti: il target effect ed il bomb-crater effect. Grazie all’impiego di un database dell’Agenzia delle Entrate italiana, con una combinazione di tecniche di of matching e difference – in – difference, questo lavoro mostra come in un particolare contesto, come quello italiano, i controlli possono avere un effetto positivo sulla tax compliance. Il secondo capitolo mostra gli effetti dell’introduzione di una presumptive tax nella forma di una minimum tax. L’obiettivo principale è quello di studiare l’effetto di tale introduzione quando si hanno particolari condizioni. Nello specifico, questa analisi confronta le tasse italiane pagate da un particolare gruppo di contribuenti, con quelle che verrebbero pagate con l’introduzione di una presumptive tax nella forma di una minimum tax. Il presente lavoro include due differenti metodologie di stima di una presumptive tax, sviluppate dall’ISTAT e dall’Agenzia delle Entrate italiana, includendo anche le possibili reazioni dei contribuenti. / This work investigates issues of tax compliance in a context like the Italian one, characterized by a low level of it. The first chapter investigates the role of audits. In the present literature, the outcome of them is an open question since two opposite effects are possible: the target effect and the bomb-crater effect. Using a database provided by the Italian Revenue Agency, with a combination of matching with difference – in – difference techniques, this work shows how in a particular context, such as Italy, audits can have a positive effect on tax compliance. The second chapter explores the effects of implementing a presumptive tax in the form of a minimum tax. The main aim is to study the effect of a change in the policy from a particular starting condition. More specifically, this analysis compares the taxes collected in Italy from a particular group of taxpayers, to the ones that would be collected if Italy implements a presumptive tax in the form of a minimum tax. This work implements two different methodologies to estimate a presumptive tax, provided by ISTAT and the Italian Revenue Agency, and reactions of taxpayers are included as well.

The policy and practice of RPL (Recognition of Prior Learning) remains a contested area in the higher education sector. While a growing body of research on RPL has become available, little is known about the quality assurance dimensions of this policy and its current expression in higher education practice. Accordingly, this study seeks to provide a comprehensive and detailed portrait of the manner in which RPL is implemented in the Faculty of Education at the University of Pretoria. The central question is does the RPL system that is in place at this institution meet national and international requirements for quality and quality assurance? If not, what are the reasons and how can the faculty improve its RPL practice? The research sub-questions addressed are the following: <ul> <li> What is the quality of the inputs used to design the RPL that is in place in the Faculty of Education at the University of Pretoria?</li> <li> How does the Faculty of Education at the University of Pretoria assess RPL candidates for their prior learning? </li> <li> What is the effect of the output of the RPL system on client satisfaction?</li></ul> A mixed methods research design was used for this study. A single Faculty (Education) was selected as the data collection site, to reveal the deeper and nuanced impact of the process of implementation of the RPL programme. A semi-structured interview schedule administered to the senior managers of the faculty was to elicit information on how the RPL system was conceptualised and designed. This process included the Dean (Faculty of Education); Head of Department (Curriculum Studies); Head of Department (Educational Management, Law and Policy Studies); Director (Centre for Evaluation and Assessment) and the Director (Centre for Joint Science, Mathematics and Technology Education). To determine whether there is a link between what the Quality Assurance Unit of the university promotes and application of such principles and procedures at service delivery level, an interview with the Director of the QA Unit was done. Other interviews involved students (undergraduates and postgraduates); the non-academic staff and lecturers within all the departments of the faculty, to determine whether they knew or were aware of RPL related activities in the faculty. An observation tool was constructed to examine the quality of the assessment process, which involved RPL learners, assessors, evidence facilitators, verifiers, moderators and RPL administrators. A questionnaire was administered to RPL learners involved in the assessment process to determine their satisfaction with the output of the RPL programme. Lecturers who participated in the RPL assessment process were interviewed to determine their experiences. Finally, an observational checklist was used to determine quality indicators at macro (administrative) and micro (academic) levels. The data was analysed using pattern matching, discrepancy, content and interpretational analyses methods. The research findings presented are in the form of a “thick” narrative on the quality of RPL implementation, that is, what the faculty should do to improve or strengthen the current system, and a portrayal of how the RPL programme truly operates. The findings indicate that a relatively good system of RPL provisioning is in place in the Faculty of Education, with a few areas of concern (weaknesses). The major problem is that this system is not benefiting the majority of people it was intended for. The system is “selective” and “exclusionary” in nature. There are clear procedures and processes for RPL assessment, which are adhered to strictly by faculty assessors. The RPL system that is currently in place is satisfactory to those who were assessed for prior learning during the period 2003-2006 and unsatisfactory at the level of the lecturers who participated in the assessment process. Most of them indicated that RPL is an add-on activity to their workloads, with very little incentives from management. To those who were not part of the assessment process, but were assumed to have received information from the faculty, the findings indicated that they knew very little about RPL and how it is being assessed in the faculty. From the client’s perspective, most (eighty four percent) said if they knew how this system operates in the faculty, they would want to be assessed for their prior learning. An extensive examination of the RPL practice in the Faculty of Education gave useful insights on the quality of RPL provisioning. Future research needs to concentrate on evaluations on how RPL is implemented in the other faculties of the university. Second to this, is to begin to provide answers as to what causes full-scale implementation of RPL problematic in the higher education sector, to provide empirical data to policy makers for decision-making purposes. Thirdly, to provide solutions towards the sustainability of the RPL system in the higher education sector, there is a need to do studies on the cost-effectiveness of RPL implementation. / Thesis (PhD (Assessment and Quality Assurance in Education and Training))--University of Pretoria, 2007. / Curriculum Studies / PhD / unrestricted

The thesis describes law relating to auditors and audit services in the Czech republic. It consists of five chapters. The first one defines the audit, goes through its history, development, and lists the main goals it should fulfill. The second chapter deals with ethics of the audit profession. The rules are mainly covered by the ethics code which sets the basic principles all auditors are obliged to respect and follow. Various circumstances threatening these principles and settings that auditors might find themselves in are detailed there. The third chapter deals with the historical development of law relevant to audit services from 1989 to present. There is also defined which accounting entities are supposed to have their financial statements checked by an auditor in this chapter. The fourth chapter covers the up-to-date subject of implementation of the directive 2006/43/EC of the European Parliament and of the Council by the act no. 93/2009, on Auditors. The structure of the chapter follows the aforementioned act and its subchapters correspond to the act's titles. The last chapter lists the professional regulations the auditors are obliged to comply. This includes especially the International standards on auditing issued by the International Auditing and Assurance Standards Board. The end of the chapter addresses the project for increasing comprehensibility of international standards on auditing and ensuring its uniform administration.

Electric pumps are extensively used in many industrial and commercial applications worldwide and account for about twenty percent of the world’s electrical energy demand. The useful energy consumed by the pumps is less than what they demand due to inefficiency caused by a number of reasons including the mismatch between the rated operating conditions and their actual operating conditions. Some studies including those done by the US Department of Energy, show that as much as 30-50% of energy consumed by pumping systems could be saved through equipment and control changes in the pumping systems.   Zambia, like many countries, faces an electricity shortage. Improving energy efficiency in pumping related operations can help save electricity costs and thus promote sustainable development and ultimately reduce global warming. This document discusses various methods of reducing pumping related electricity costs which can be categorised under either mechanical or electrical methods.  Preliminary energy audits on some pumping infrastructure for three water utility companies in Zambia were carried out and results showed various opportunities for saving electricity costs. Detailed study on selected pumping infrastructure revealed that as much as fifty four (54%) electricity cost savings could result at one pump station by correcting the operating points of pumps such that the Best Efficiency Points (BEP) on the pump characteristic curves matched the pumping system head requirements. / <p>Interactive presentation was done via Skype</p>