In order to extend ecological footprint analysis (EFA) to electronic products, new methods had to be developed which associate the world average bioproductive space per capita and year - the fair Earth share - with an individual product. The problem analysed in this thesis is the need for an environmental assessment tool for electronic products, which uses natural capital accounting. This need arose because so far, electronic products were mainly assessed using life cycle analysis with a focus on toxicity. Since the ecological footprint (EF) is a sustainability indicator, the sustainability discussion and in particular its relevance and implications with regard to the EF is reviewed. The electronic products assessed in this thesis are a personal computer (PC) in an exploratory study, and three mobile phones (two main case studies and one updated case study). To establish the land areas used by the mined materials used in electronic products, a database was developed based on site specific data found in the literature, and on approximations from the density of materials and their overburden. A life cycle energy approach was used to determine the burdens from producing and using a mobile phone. In order to estimate energy requirements for materials for which no data was available, the relationship between abundance and rucksack / overburden values was used in a regression analysis. Direct land use data and results from the energy analysis were used as an inventory for the subsequent EFA. An EF time series was applied to represent a more accurate picture of PC and phone use. This was also necessary since the EF reflects the instantaneous rate (a snapshot) of resource consumption. Key results are that the EF of electronic products are much larger than their actual size and that different electronic products have different EF. Our methodology proved sensitive enough to reveal differences even in small electronic products, given the high benchmark of a fair Earth share, and useful in monitoring space-efficient technology.

Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have future benefits. Some researchers suggest that any discipline must modify its language in order to initiate change toward providing useful social ameliorations. If accounting theorists extend this idea to the accounting lexicon.s description of investments in human resources, investors and other accounting user groups might gain greater insight into how a firm fosters and nourishes human capital. I tested three hypotheses related to this issue by administering an experiment designed to assess financial analysts. perceptions about alternative financial statement treatments of human resources in an investment recommendation task. I predicted that (1) analysts' perceptions of the reliability (relevance) of the information they received would decrease (increase) as the treatment of human resources increasingly violated GAAP (became more current-oriented), (2) analysts exposed to alternative accounting treatments would report a lower likelihood of recommending that their clients invest in the company in the task, and (3) financial analysts who ranked reliability (relevance) as a more important information quality would be less (more) likely to recommend that their clients buy the stock represented in the case because the treatment of human resources on the financial statements violated GAAP (was more current-oriented) as compared to analysts who ranked reliability (relevance) as being lower (higher) in importance. Analysts receiving financial statements with accounting treatments of human resource costs that violated GAAP judged such information as less reliable and were also less likely to recommend that their clients buy the stock in the task than analysts receiving financial statements that conformed to GAAP. Also, analysts who perceived reliability as a more important information quality reacted more negatively to a replacement cost approach to accounting for human resources than participants who perceived reliability as being less important. A potential confounding explanation of the results is the varied language used in the audit opinions included with the treatment financial statements. Whether explained by the audit opinion language or the actual differences contained in the financial statements, the results suggest that an important user group, financial analysts, may be subject to the aura of objectivity suggested by Porter in 1995.

For those interested in studying the effects of stakeholder theory on organizational performance, the establishment of measures that represent both explicit and implicit claims on the firm’s outputs is vital. While net organizational capital (NOC) has been shown to represent the value of the firm after honouring implicit claims of stakeholder groups, practical application requires the use of surrogates such as net intangible assets (NIA). Attempts to extend research in this area by establishing additional surrogates, segment sales (SS) and research and development intensity (RD), which can be easily calculated and reflect operating characteristics of the organization being observed. Concludes that RD is a reasonable indicator of the firm’s NIA for both bond upgrade and downgrade situations, but that SS can be viewed as a surrogate for NIA during upgrade situations. Both, however, can provide great insights to the researcher and can be used to assist in classifying firms with respect to stakeholder group influence.

Thesis (MBA)--Stellenbosch University, 1992. / ENGLISH ABSTRACT: According to AC201 of the Institute of Chartered Accountants additional depreciation should be calculated. To date only a few listed industrial RSA companies have published such amounts. Such additional depreciation amounts therefore had to be estimated. Since 1980 the Graduate School of Business of the University of Stellenbosch has estimated the average age of fixed assets by using the following formula: Accumulated depreciation: Depreciation as per most recent income statement. The above formula resulted in incorrect estimates of the average ages of fixed assets. It was thus decided to follow another method. In this study project (one of three), additional depreciation of fixed assets will no longer be estimated by means of an average age (or average acquisition date). It was decided to calculate an investment profile for fixed assets. Annually the cost price of fixed assets was divided into different year-layers which were obtained from the cash flow statements. The replacement cost for each year-layer was annually determined by means of the Production Price Index. The sum of the different year- layers resulted in the total replacement cost. Additional depreciation now becomes the difference between replacement cost and original cost, divided by the life of the fixed asset. Only a handful of listed South African industrial companies calculate depreciation on land and buildings. To enable comparison with other companies, this study project concentrated on fixed assets other than land and buildings. Depreciation of fixed assets and new fixed assets acquired, are seldomly split between land and buildings on the one hand, and other fixed assets on the other hand. As a result various amounts had to be split between the above two components. A number of practical problems emerged. Especially revaluation of fixed assets and subsidiaries bought and subsidiaries sold, created many problems. The amount of revaluation of fixed assets is normally given as a net amount, whereas the revaluation of the debit was required. Not enough information on specific assets when a subsidiary is bought or sold was supplied in the cash flow statement (and its forerunner the Statement of Source and Application of Funds). If information on fixed assets acquired was given, such information normally indicated book values, whereas cost prices were required. These three study projects resulted in an expansion of the original project. A much more detailed study had to be undertaken on revaluation. Furthermore, a complete reconciliation of both the accumulated depreciation and cost prices of other fixed assets must be done. / AFRIKAANSE OPSOMMING: Addisionele waardevermindering behoort volgens RE201 van die Instituut van Geoktrooieerde Rekenmeesters bereken te word. Slegs 'n aantal industriële maatskappye in die RSA het hieraan gehoor gegee. Gevolglik moes die syfer vir die res van die industriële maatskappye beraam word. Sedert 1980 is die gemiddelde ouderdom van vaste bates deur die Nagraadse Bestuurskool van die Universiteit van Stellenbosch beraam aan die hand van die formule: Geakkumuleerde waardevermindering: Waardevermindering van die mees onlangse inkomstestaat. Die gebruik van hierdie formule het gelei tot foutiewe skattings van die gemiddelde ouderdom van vaste bates. Gevolglik is besluit om 'n ander metode te gebruik. In hierdie werkstuk (wat een van drie uitmaak) word addisionele waardevermindering van vaste bates nie meer bereken aan die hand van 'n gemiddelde ouderdom (of gemiddelde aanskafdatum) nie en 'n investeringsprofiel van vaste bates word daargestel. Die kosprys van vaste bates word dan jaarliks in verskillende jaarlae verdeel wat elk uit die kontantvloeistaat verkry is. Vir elke jaar word die jaarlaag se vervangingswaarde aan die hand van die Produksieprysindeks bereken . Die totaal van al die verskillende jaarlae word gesommeer om by die totale vervangingswaarde uit te kom. Addisionele waardevermindering raak dan die verskil tussen vervangingswaarde en oorspronklike kosprys, gedeel deur die leeftyd van die vaste bates. Aangesien slegs 'n klein persentasie van Suid-Afrikaanse genoteerde industriële maatskappye waardevermindering op grand en geboue afskryf, is slegs aandag geskenk aan ander vaste bates as grond en geboue ten einde onderlinge vergelykings tussen maatskappye te vergemaklik. Aangesien syfers vir waardevermindering van vaste bates en nuwe vaste bates gekoop heel dikwels nie onderskeid tref tussen grond en geboue aan die een kant, en ander vaste bates aan die ander kant nie, moes heelwat bedrae tussen die twee genoemde komponente geallokeer word. Heelwat praktiese probleme is ervaar. Veral herwaardasies van vaste bates en filiale gekoop en filiale verkoop het baie probleme veroorsaak. Die omvang van herwaardasies is gewoonlik 'n netto syfer terwyI die herwaardasie van die debiet benodig was. Verder was die inligting soos verskaf in die kontantvloeistaat (en voor dit die Staat van Bron en Aanwending van Fondse) dikwels onvolledig as dit kom by die verskaffing van besonderhede van watter items by die kosprys of verkoopprys van die filiaal ingesluit is. Waar inligting weI verskaf is ten opsigte van vaste bates, was dit gewoonlik slegs ten opsigte van boekwaardes, terwyl die kosprys van vaste bates verkry, inderdaad nodig was. Hierdie drie werkstukke het daartoe gelei dat die aanvanklike projek aansienlik uitgebrei moes word . Nie aIleen moet daar 'n baie meer omvattende ondersoek na herwaardasies gedoen word nie, maar ook 'n volledige rekonsiliasie van die jaarlikse geakkumuleerde waardevermindering. Hierbenewens moet die rekonsiliasie van die kosprys van vaste bates oak onderneem word.

Text in Afrikaans / The purpose of the research is to compare the quantity and quality of reporting on the employees of companies with the profitability and size of the top 100 companies over a four year period. The research is limited to the availability of quality information on employees in the financial statements of companies. A literature study is followed by an emperical inquiry into a comparison of the reporting on employees with the profitability and size of companies. The results reflect the following: * the quantity and quality of reporting on the employees of companies does not inevitably show an increase; * a significant relationship exist between the size and profitability of companies; * the role of reporting on the employees of companies is significant with regards to profit determination; and * some of the companies performed uniquely with regards to the quantity and quality of reporting on the employees of companies. / Accounting / M.Comm.(Accounting)

Text in Afrikaans / The purpose of the research is to compare the quantity and quality of reporting on the employees of companies with the profitability and size of the top 100 companies over a four year period. The research is limited to the availability of quality information on employees in the financial statements of companies. A literature study is followed by an emperical inquiry into a comparison of the reporting on employees with the profitability and size of companies. The results reflect the following: * the quantity and quality of reporting on the employees of companies does not inevitably show an increase; * a significant relationship exist between the size and profitability of companies; * the role of reporting on the employees of companies is significant with regards to profit determination; and * some of the companies performed uniquely with regards to the quantity and quality of reporting on the employees of companies. / Accounting / M.Comm.(Accounting)