Internationally, the debate on business and human rights has evolved within the last decade, with more efforts being made to address the issue of what role corporations play in the human rights domain. The latest international effort to address the issue was the adoption of the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy Framework” by the United Nations Human Rights Council in 2011. In brief, the Guiding Principles observe that the state must protect human rights, that businesses must respect human rights, and that there should be effective remedies for human rights violations. Locally, the Constitutional Court of South Africa ruled that mineworkers who are eligible to get compensation under the Occupational Diseases in Mines and Works Act had a common law right to sue the employer for injuries sustained at work. This was despite the fact that legislation was put in place to replace the common law liability of an employer for injuries or death sustained at work. On a broader scale, the Guiding Principles then formed the yardstick for the determination of whether there are adequate and effective remedies for human rights violations in the South African mining industry. The investigation essentially leads to the conclusion that the South African state has not fallen short of its duty to protect and to provide sufficient remedies for businessrelated human rights violations in the mining industry. The forums are in place and there is legislation that also provides for compensation as remedies for either injuries or death at work. Some issues of concern are the accessibility of the structures in place to address human rights violations, the disparity between compensation provided for in different legislation, and the lack of a more proactive approach by the Human Rights Commission. / LLM (Import and export Law), North-West University, Potchefstroom Campus, 2014

The therapeutic privilege is a defence in terms of which a doctor may withhold information from a patient if disclosure of such information could harm the patient. This study explores the defence of therapeutic privilege and provides a critical evaluation. A comparative investigation is undertaken, while arguments springing from a variety of disciplines are also incorporated. A number of submissions are made for limiting the ambit of the defence. The main submission is that the therapeutic privilege should comply with all the requirements of the defence of necessity. In addition, it should contain some of the safeguards afforded to the patient by the requirements of the defence of negotiorum gestio so that therapeutic privilege is out of the question if medical treatment is administered against the patient's will, or the doctor has reason to believe (or knows) that the patient will refuse to undergo an intended intervention once properly informed. / Jurisprudence / L.L.M. (Jurisprudence)

This thesis examines the status of amnesties and the duty to prosecute gross and systematic human rights violations in international law. The thesis begins by distinguishing amnesty from other related concepts, such as impunity, pardon and statutes of limitations and so on. Unlike these related concepts, amnesty aims to address major social or political crises in society, such as to resolve an armed conflict, allow the return of political refugees or bring about peaceful political transition. Amnesty is linked to the duty to prosecute, because it is so often in direct conflict with international law norms and standards on the duty to prosecute and to compensate victims of human rights violations. Before the First World War, amnesty was a well-established customary practice. Even where a peace treaty was silent on the mater, amnesty was implied. Compensation was also part of the regime of peace treaties, but not followed as consistently as amnesty. This practice changed dramatically after the First and Second World Wars, because, in a break with the past, the victors did not consider themselves to be on the same level as the vanquished. This resulted in the abolition of the traditional practice of granting amnesty and the demand rather that those responsible for aggression be prosecuted and compelled to pay compensation, as was the case with Germany. Since 1948, with the adoption of the United Nations' Charter, and other international human rights treaties, the power of states to grant amnesty gradually became constrained by the obligation to prosecute perpetrators of gross human rights violations and to pay compensation to the victims of war crimes. Nevertheless, this phenomenon did not put an end to the practice of states granting amnesty for gross human rights violations. Internal armed conflicts during and after the end of the Cold War, with no victors and no vanquished, made amnesty an inevitable option. A considerable number of states continue to utilise amnesty as a device for peace and reconciliation, and they have granted amnesty for war crimes, genocide and crimes against humanity. In customary international law, there is a gap between the actual state practice and the existence of the customary norm creating a duty to prosecute. As a result, the status of the so-called "palatable amnesties" (à la South Africa), often granted as part of a truth and reconciliation process, still remains unclear in international law. This is further exacerbated by the inconsistent practice of the United Nations as the main depository and sponsor of human rights instruments. South Africa and Sierra Leone are used as case studies to illustrate this inconsistency in both state and UN practice on the status of amnesties in international law. As a result, the study proposes a balanced approach model, which is an attempt to strike a balance between accountability, political transformation and social stability in transitional democracies. The balanced approach model proceeds from the premise that the international criminal justice system is not flawless and, therefore, it is important to acknowledge its limitations, such as the lack of enforcement agencies, difficulties in the collection of reliable evidence and a lack of resources to prosecute. In terms of the model, consideration is given to (i) the need to respect the legitimacy of the political process that gives rise to the granting of amnesty; (ii) the amnesty must be proportional to the crimes committed and must be rationally connected to the aims of achieving peace and national reconciliation, the interests of justice, compensation for victims; and finally (iii) the general commitment of the state that grants amnesty to respect international law obligations, which includes the implementation of international obligations as part of municipal law and treaty monitoring obligations as preconditions for the amnesty to pass muster in the balanced approach model. In conclusion, the study proposes model Policy Guidelines on Amnesties Granted for Gross and Systematic Human Rights Violations in International Law for the Assembly of States of the International Criminal Court (ICC) to take note of, and to commend to states and international courts and tribunals, leaving its content to be taken up in the normal processes of the application and development of international law. The status of the Guidelines is that of a code of conduct or guide to practice. In that sense, the Guidelines do not have the character of a binding legal instrument and will serve as the basis for the development of sound principles of international law on amnesties. / Constitutional and International Law / L.LD

In the sphere of labour and employment, "prerogative" is usually taken to refer to the "right to manage" an organisation. The right can be divided into those decisions which relate to the utilisation of the human resources of the organisation and decisions of an "economic" or "business" nature. This thesis focuses on the first category of decisionmaking. It is generally accepted by employers and trade unions that employers have the right to manage employees. The legal basis for this right is to be found in the contract of employment which has as one of its elements the subordination of the employee to the authority of the employer. This element affords the employer the legal right to give instructions and creates the legal duty for the employee to obey these instructions. Employers' right to manage is, however, neither fixed nor static. The main purpose of this thesis is to determine the extent of employers' right to manage employees. This is done by examining the restrictions imposed by the law {ie common law and legislation) and collective bargaining. The examination is accordingly focussed on what is Jett of employer prerogative. A number of conclusions are drawn from the examination. One of the most important conclusions reached is that, although most of an employer's common law decisionmaking powers have been statutorily regulated, none have been rescinded. The employer has accordingly retained its decision-making power, albeit in a more restricted or limited form. This makes further restriction of its decision-making power through contractual or statutory provisions or collective bargaining possible. It, however, also makes the lessening or even the total removal of these restrictions through future statutory provisions or collective bargaining possible. / Law / LL.D.

Vocational interest is a dynamic, subjective, positive attraction towards a job, occupa tion or occupational field, based on the individual's perception of the structure of occupations and situations already experienced or expected to produce pleasurable feelings. Interest test tields are usually statistically derived from characteristics of individuals. This study develops and validates an interest test based on the perceived occupationaI structure. After examining various classification models and occupational classification systems, including work by Holland, Gati and Roe, a new network access model was pro­posed, based on many-to-many correspondence in set theory. Categories are arranged on levels. Choice of a category on one level precludes access to another category on the sanK level, but does not restrict access to categories on other levels. It was hypothesised that occupational structure is perceived to consist of the three levels of lields, environments and duties. Each category is a horizontal sirus group and includes all vertical status levels. Career choice is based on preferences at each level. 1200 jobs have been classified by allocation to one category on each level, and each is described by a field, environment and duty. The field-environment-duty (FED) system was operationalised in a ten minute interest test asking testees to choose from each level the three categories that interest them for a job. Extensive use was made of x to the power of 2 and empty sets to the power of two statistics in analysing nominal measurement scores. The FED test was applied to 1280 school-leavers in Gauteng, South Africa. Research supports Gati's division of occupations into "soft" (people-oriented occupations preferred by females), and "hard" (not-people-oriented occupations preferred by males), and introduces a third "neutral" division which is preferred equally by both males and females. Construct and concurrent validity was shown with the I 9Fll, VIQ, SDS and l6PF. In a four to five year longitudinal study the FED was found to predict future studies (80%) and occupation (86%). Research with working adults found that the FED test predicts concurrent job satisfaction, job tenure and self-assessed performance. Inter-rater reliability in assigning jobs to categories is around 80%. Test-retest reliability was significant to the 0,0001 level using the x to the power of 2 goodness of fit test. / Industrial and Organisational Psychology / D.Com. (Industrial Psychology)

Text in Afrikaans / The Constitution of the Republic of South Africa 200 of 1993 that took effect from 27 April 1994, gave an accused a constitutional right to legal representation. Although the right of an accused to be legally represented formed an integral part of the South African Law, the Constitution gave him the further right ofbeing provided with legal representation at the cost of the State . For the practical implementation ofthe Constitution extensive changes to the current Legal Aid Scheme are essential . This work is an investigation of the justification of an accused's right to legal representation and the right to be provided with legal representation at the expense of the State . The practical implementation of the Constitution is discussed and suggestions are made that might be a solution to the current problem of the provision of legal aid at the State's expense. / Die Grondwet van die Republiek van Suid-Afrika 200 van 1993 wat op 27 April 1994 in werking getree het, het konstitusionele erkenning verleen aan 'n beskuldigde se reg op regsverteenwoordiging . Alhoewel die reg van 'n beskuldigde tot regsverteenwoordiging inherent deel van die Suid-Afrikaanse reg was het die Grondwet verder gegaan en 'n beskuldigde die reg gegee om op staatskoste van regsverteenwoordiging voorsien te word . Om die Grondwet prakties uitvoerbaar te maak sal ingrypende veranderings aan die huidige Regshulpskema noodsaaklik wees . Hierdie werk behels 'n regshistoriese - en regsvergelykende studie van die reg van 'n beskuldigde tot regsverteenwoordiging en die reg om op staatskoste van regshulp voorsien te word . Die praktiese uitvoerbaarheid van die Grondwet word bespreek en voorstelle word aan die hand gedoen om die huidige situasie, wat betref die verskaffing van regshulp op staatskoste, te verbeter . / Criminal & Procedural Law / LL. M.

Revisionsbranschen är en starkt reglerad bransch och styrs i dagsläget av många lagar som har som avsikt att värna om intressenter samt ge riktlinjer om god redovisningssed. Trots att dessa lagar existerar, är det många företag i obestånd som manipulerar bokföringen, vilket gör revisorns arbete att granska bokföringen mycket viktigt. Att företag får anmärkning på bokföringen är inte ovanligt och det kan finnas många orsaker till att företag som gått i konkurs får revisionsanmärkningar. Syftet med denna studie är att undersöka revisionsanmärkningar i ett företags sista årsredovisning innan konkurs. Vidare är syftet att undersöka om det finns något samband mellan företagens storlek och antal revisionsanmärkningar. I studien har den kvantitativa metoden använts där ett urval på 350 företag som gick i konkurs under 2015 och som haft revisor valts ut. Revisionsberättelser från dessa 350 har därefter samlats in från databasen Retriver för att sedan analyseras. Den genomförda studien visar att 61 % av alla företag har fått åtminstone en anmärkning i revisionsberättelsen. Enligt studiens empiriska material är den vanligaste anmärkningen att bolaget inte i rätt tid och med rätt belopp har redovisat samt betalt mervärdesskatt, avdragen skatt eller sociala avgifter. Därefter är det vanligt att årsredovisningen inte har upprättats i sådan tid att det varit möjligt att hålla årsstämma inom sex månader efter räkenskapsårets utgång och att en kontrollbalansräkning inte har upprättats. Det som vidare framkommit i studien är att i 22 % av företagen har revisorn anmärkt på företagets fortlevnad. Genom en analys av det empiriska materialet har det även framkommit att det finns ett samband mellan företagets storlek och antal anmärkningar då större företag får färre anmärkningar än vad mindre företag får. / The audit industry is highly regulated and controlled of many laws that seeks to protect stakeholders and to provide guidelines for companies so they can use generally accepted accounting principles. Although these laws exist, many companies in insolvency manipulates records, making the work of the auditor to review the accounts very important. That companies get notes on their accounting is not uncommon and it might be different causes to this. The purpose of this study is to investigate auditors notes in a company's last annual report before the bankruptcy. Furthermore, the purpose is to investigate whether there is any correlation between company size and number of notes. In this study, the quantitative method is used where a sample of 350 companies that went bankrupt in 2015 and who had an auditor has been selected. Audit reports from these 350 companies have been collected from the database Retriever and then analyzed. The survey shows that 61 % of all companies have gotten at least one note in the audit report. According to the study's empirical material, the most common complaint is that the company hasn’t, in the right time and with the right amount reported and paid tax, deducted tax or social security contributions. Next, it is common that the annual accounts have been prepared in such time that it has been impossible to hold the annual general meeting within six months after the financial years ending. The third commmon note in the audit report is that a company hasn’t done a balance sheet for liquidation. What further emerged from the study is that in 22 % of the companies the auditor have criticized the company's going concern. Through an analysis of the empirical material, it has also emerged that there is a correlation between company size and number of notes as larger companies get fewer notes from accountants than smaller companies gets.

Titel: Revisionskvalitet - En studie beträffande hur låg revisionskvalitet vidareutvecklarkonceptet revisionskvalitet. Bakgrund & problematisering: Revisorer befinner sig i förtroendebranschen där skandaler, vars grund ligger i bristande revisionskvalitet, har fått allmänheten att se på revisionsprofessionen med misstänksamhet. För att inte missbruka professionens förtroende såväl som frambringa skandaler finns ett behov av att reducera bristande revisionskvalitet. Då majoriteten av tidigare forskning, gällande konceptet revisionskvalitet, fokuserar på konceptets högre spektrum menar vi att ett nytt angreppssätt för att konceptualisera revisionskvalitet och därmed reducera bristande revisionskvalitet är nödvändigt. Syfte: Uppsatsens huvudsyfte är att utforska vad låg revisionskvalitet innebär utifrån den kontroll- och tillsynsåtgärd som övervakar revisionsprofessionen från insidan, för att på så vis skapa en vidare förståelse för konceptet revisionskvalitet. Uppsatsens delsyfte är att redogöra för utvecklingen av låg revisionskvalitet över tid fram till aktuell tidpunkt, för att på så vis få en mer flerdimensionell förståelse för hur låg revisionskvalitet har vidareutvecklat konceptet revisionskvalitet. Metod: Uppsatsen har tagit utgångspunkt i en abduktiv forskningsansats och har där igenom antagit en kvalitativ undersökningsmetod och longitudinell design. Den kvalitativa undersökningsmetoden har utförts i två steg, varvid förstudien har tagit sin utgångspunkt iintervjuer, medan huvudstudien har tagit sin utgångspunkt i en innehållsanalys av disciplinärenden utförda av Revisorsnämnden med den disciplinära åtgärden upphävande av auktorisation eller godkännande. Slutsats: Revisionskvalitet som koncept kan genom uppsatsens förstudie och huvudstudie definieras utifrån låg revisionskvalitet i from av överkategorierna; Dokumentation, Granskning, Okunskap, Regelverk, Formella brister samt Uppfyller inte steg i revisionen. Således har denna uppsats, genom nya aspekter såväl som nivåer, preciserat befintlig teori och befintliga konceptpå så vis att utvecklingen av låg revisionskvalitet har vidareutvecklat konceptet revisionskvalitet. Nyckelord: Audit, audit failure, audit failure definition, audit service quality, audit quality, audit quality definition, dysfunctional auditor behavior, ethics, etik, going concern warning, high audit quality, legitimacy, legitimacy theory, low audit quality, profession, professionalduty, revision, revisionskvalitet, revisionsmisslyckande, revisor och quality. / Title: Audit Quality - A thesis regarding how low audit quality further develop the concept ofaudit quality. Background & problem: Accountants are in the trust industry and scandals, whose foundationlies in the lack of audit quality, has thus gained the public to see the audit profession with suspicion. In order not to abuse the trust as well as produce scandals there is a need to reduce low audit quality. Since the majority of previous research has been focusing on the concept's higher spectrum, we believe a new approach for conceptualizing audit quality is necessary in aim to reduce low audit quality. Purpose: The main purpose with this thesis is to explore what low audit quality means based on the control and enforcement measure that monitors the audit profession from the inside, to thereby create a wider understanding of the concept of audit quality. The subsidiary aim of this thesis is to describe how the low audit quality has developed over time, compare with the current situation and thereby obtain a multidimensional understanding of how low audit quality has developed into the concept of audit quality. Method: This thesis has an abductive research approach and has therefore adopted a qualitative research method and longitudinal design. The qualitative survey methodology was conducted in two stages, the feasibility study has been based on interviews, while the main study has been based on a content analysis of disciplinary proceedings conducted by the Supervisory Boardwith the disciplinary action waiver of authorization or approval. Conclusion: Audit quality as a concept can through the thesis feasibility study and the mainstudy be defined by low-quality audits in the form of the categories; Documentation, Review, Ignorance, Regulatory framework, Formal shortage and Does not fulfill the stage of the audit. Thus, this thesis, through new aspects as well as new levels, has specified existing theory and existing concepts in a way that the development of low audit quality has further developed the concept of audit quality. Key words: Audit, audit failure, audit failure definition, audit service quality, audit quality,audit quality definition, dysfunctional auditor behavior, ethics, going concern warning, high audit quality, legitimacy, legitimacy theory, low audit quality, profession, professional duty andquality.

This thesis focuses on the protection of the patient’s privacy in health care in Sweden. It is crucially important that the patient has confidence in the health care and that patient data are kept secret from other persons and authorities. A patient who is unsure about secrecy and confidentiality may choose not to provide data that could prove necessary for health care personnel to arrive at an accurate diagnosis. Some individuals might even avoid seeking medical help from fear that data may be spread to outsiders. Inadequate protection of sensitive data may lead to the confidence of citizens in health care eventually eroding or vanishing completely. Protection of patient privacy is thus of fundamental importance in this area. In the area of health care, the intention of the legislator is that the regulations regarding secrecy in public health care and confidentiality in private health care will guarantee protection of patient privacy. Secrecy in public health care is regulated mainly in Chapter 25, Section 1 of the Swedish Public Access to Information and Secrecy Act (2009:400). In private health care, confidentiality is regulated mainly in Chapter 6, Section 12, first paragraph, and Section 16 of the Swedish Act on Patient Safety (2010:659). The overall purpose of the thesis is to examine and analyse the legislator’s intentions and the juridical construction regarding the rules of secrecy and confidentiality, from the perspective of patient privacy. The starting point of the thesis is that the patient’s privacy should be strongly protected. One of the main conclusions is that the legal construction cannot be considered to be in accordance with the legislator’s intention that the regulation of patient privacy protection should constitute a strong protection for the patient’s privacy, be comprehensible, clear and easy to apply for health care personnel, as well as being the same in both public and private health care.

本研究旨在探討傳播網上的把關者──報紙新聞人員如何來看他們自己的事業所擁有 的社會功能。 本研究第一章為前言，研究動機與論文結構介紹。第二章討論本研究的相關理論基礎 。即以媒介功能理論的觀念出發，探討大眾媒介在鉅觀及微視的層次上各具有何種功 能，同時，不同政治及社經體系之下的媒介責任與功能也是本章討論重點之一。 第三章介紹本研究所採用之Q 研究方法。其中包括Q 樣本、P 樣本的抽樣過程、預測 及實際訪問的結果，以及本研究的Q 因素分析。 第四章是資料的處理與分析。本研究的研究結果將報紙新聞從業人員分為三個因素。 因素Ⅰ是開明理性的自由主義論者；因素Ⅱ是溫和傳統的威權主義論者；因素Ⅲ則是 政治敏感度為立場依據的實際綜合型新聞自由論者。