There have been tremendous economic developments in all parts of the world including developing nations. One of the major drivers of these developments has been from the Small to Medium Enterprises (SMEs). These businesses have enabled many nations to create employment, resulting in an increase in the Gross Domestic Product (GDP). In as much as SMEs have well documented benefits, they also require many support, capital and business skills. This has led to the establishment of SME incubation centres where start-ups are hosted and trained to have the business skills. However, despite the incubation initiatives, SMEs still fail to grow and always have challenges. At times, the challenges are not finance related but lack of proper business strategies. This could be addressed by considering business models. This dissertation considers the initiatives that have been taking place on SMEs. A case study of SMEs in Namibia within the Khomas region is used. A mixed research approach was adopted. Specific research methods used were interviews and observations with questionnaires being used as the instruments to gather the required information. SMEs from the Bokamoso Entrepreneurial Centre in Windhoek were selected for the research population. One of the popular Business Model Canvas tools was used as a sample of a guide in data collection, where SMEs engaged were to indicate how they apply certain categories of the canvas. Results show that SMEs engaged do not have specific business models they are applying. However, there were many elements and understanding of the categories from the business model canvas. At the same time, SMEs mentioned incorporating technologies in their businesses and using ICTs to reach customers and make an effort to cut on the cost of bringing in stock. It was also clear that SMEs work independently and have long working hours when they are to meet specific orders. It was concluded that SMEs’ needs are different and that it may be difficult to use one business model. However, a mixture of a few business models could be combined to cater for the changing environment and address business needs. The Business Model Canvas could be applied for the Namibian SMEs but there is need to consider some other business models such as cutting out the middleman, business partnership models and bricks and clicks models. / Business Management / M. Com. (Business Management)

Cette thèse présente un retour d’expérience sur le dispositif de veille et d’intelligence économique mise en place au sein de Marseille Innovation pour permettre aux éditeurs open source accompagnées dans sa pépinière d’entreprise de surveiller efficacement leur environnement pour y détecter des opportunités de développement. Ce projet s’inscrit dans le cadre d’une démarche globale, conduite par Marseille Innovation et ses partenaires pour structurer un réseau d’acteurs open source en PACA.Nous avons tout d’abord réalisé un état de l’art de la littérature open source en soulignant le paradoxe que pose le modèle open source pour les éditeurs qui choisissent d’utiliser les licences libres : l’adoption d’un modèle open source par certains éditeurs pour leurs logiciels permet une création de valeur pouvant être supérieure à celle générée dans le cadre de modèles propriétaires traditionnels, mais que cet avantage est contrebalancé par une dangereuse incertitude, quant à la captation de cette valeur, susceptible d’être récupérée par des concurrents n’ayant pourtant consentis aucun effort de développement et n’en ayant pas subis les coûts. Par la suite, nous avons présenté la naissance du logiciel libre comme le résultat des mutations de l’industrie informatique qui ont marqué le début des années 70, mutations qui ont fait passer le logiciel libre de la sphère publique à la sphère commerciale. En réaction, les défenseurs du logiciel libre ont inventé un système original de « licences publiques » pour protéger ces logiciels contre tout verrouillage technique ou légal de leur utilisation, de leur diffusion et de leur modification. Cependant, si ces licences publiques permettent de favoriser la création de valeur, à travers la coopération d’une communauté de programmeurs et la diffusion du logiciel, le caractère aléatoire de la rémunération dans le modèle open source a conduit les éditeurs à chercher et inventer de nouveaux « Bunisess Models » plus ou moins aléatoires, garantissant mieux leurs revenus.Partant des connaissances accumulées sur le modèle open source, nous avons par la suite exposé la démarche initiée par Marseille Innovation, en collaboration avec CCI de Marseille Provence et l’association Libertis, pour structurer un réseau d’acteurs open source en PACA. Cette démarche a abouti au lancement de plusieurs chantiers d’intérêt commun dont un sur la mise en place d’un dispositif de surveillance sur la filière open source.La stratégie adoptée pour mettre en place ce dispositif de surveillance consiste dans un premier temps à dresser un état de l’art des différentes approches théoriques et pratiques recensées sur le sujet dans la littérature SIC. Ensuite, une approche pragmatique de la veille a été choisie et les moyens organisationnels, processuels et techniques pour mettre en place ce dispositif de surveillance ont été étudiés. Des actions de sensibilisation à la veille et l’intelligence économique ont été également conduites auprès des membres du réseau et des startups open source accompagnées par Marseille Innovation, grâce à lesquelles des besoins en veille sont identifiés et des produits d’information sont élaborés pour permettre aux membres du réseau open source de suivre efficacement leur environnement. Des études de veille sont également réalisées pour répondre aux attentes des entreprises sur le mode de création et de captation de valeurs dans l’open source, les segments de marché porteurs, les licences informatiques et les business models qui en découlent. / This thesis presents a feedback on the competitive intelligence device set up in Marseille Innovation to allow open source software editors housed in its business incubator, to effectively monitor their environment in order to detect new opportunities for development. This project is part of a comprehensive approach, led by Marseille Innovation and its partners to structure a network of open source companies in the PACA area (south of France).First, we achieved a state of the art of open source literature emphasizing the paradox posed by the open source model for software editors who choose to use free software licenses : the adoption of an open source model by some editors for their software allows a value creation that could be greater than that generated through traditional proprietary models, but this advantage is offset by a dangerous uncertainty as to the value capture, could be recovered by competitors who have yet made no programming effort to and not having incurred costs. Subsequently, we presented the birth of free software as the result of changes in the computer industry that marked the early '70s, changes which caused the passage of free software from non commercial/public sphere to commercial/private sphere. In response, defenders of free software have invented an original system of "public licenses" to protect these software’s against any technical or legal interlocking of their use, their distribution and their modification. However, if these public licenses allow to promote a value creation, through the cooperation of a community of programmers and software distribution, the randomness of remuneration in the open source model has led software editors to seek and invent new "Business Models" more or less random, to better ensure their income.Based on knowledge accumulated on the open source model, we have subsequently explained the approach initiated by Marseille Innovation, in collaboration with Marseille-Provence Chamber of Commerce and Industry (CCI) and Libertis, to structure a network of open source companies in the PACA area. This approach led to the launch of several projects of mutual interest, including one on the setting-up of a monitoring device to monitor open source software industry.The approach adopted to setting-up this monitoring device consists in a first step to establish a state of the art of different theoretical approaches and practices identified in the information and communication sciences’ literature. Then, a pragmatic approach of monitoring has been chosen. Organizational means, processual and technical have been studied to set up this monitoring device. Raising awareness actions to competitive intelligence were also conducted with members of the network and open source startups coached by Marseille Innovation, through which information needs are identified and information products are developed to enable members of open source network to effectively monitor their environment. Bibliometric studies are also made to meet the expectations of open source companies on how to create and capture value in the open source software model, about promising market segments, software licenses and business models that result.

L'évolution du droit de l'environnement de l'Union européenne a conduit au développement d'un objectif nouveau qui vise à promouvoir l'éco-innovation et les modèles d'entreprise verts, afin de mettre en place une économie verte et circulaire. Ce nouvel objectif a eu des conséquences sur sa forme et son contenu. En effet, la forme du droit de l'Union européenne en matière d'environnement est dominée par des directives-cadres et présente une flexibilité accrue, tandis que son contenu intègre de nouveaux modèles d'entreprise, notamment le modèle d'entreprise circulaire. La transition vers une économie verte a également des conséquences sur la manière dont les États membres transposent le droit de l'environnement de l'Union européenne. Le processus de transposition est devenu un vecteur de commercialisation de l'éco-innovation sur le marché européen, associant des acteurs nouveaux à la prise de décision, à savoir : les éco-entreprises, les laboratoires de recherche et d'innovation, les pôles de compétitivité, les entreprises du numérique ou les investisseurs providentiels. / The evolution of the European Union environmental law has led to the development of a new goal that aims to promote eco-innovation and green business models, in order to create a green and circular economy. This new goal had consequences on its form and content. The form of the European Union environmental law is dominated by framework directives and presents increased flexibility, while its content integrates new business models, particularly the circular business model. Furthermore, the transition to a green economy has an impact on how Member States transpose the European Union environmental law. The transposition process has become a vector of commercializing eco-innovation on the European market, and brings together new stakeholders in the decision-making process, namely: green companies, research and innovation laboratories, clusters, digital companies or business angels.

Efterfrågan och konsumtionen av jordens naturresurser ökar ständigt (Lieder & Rashid 2016). Längs med ett konsumtionsmönster som präglas av en mentalitet där produkter används ett fåtal gånger under en begränsad tidsperiod kommer också konsekvenser (Belk 2014a). Ett gehör på detta har lett till att nya affärsmodeller har börjat uppmärksammas. En affärsmodell av cirkulär karaktär är delningskonsumtion som bland annat inkluderar korttidshyra (Armstrong & Park 2019a). Genom att dela resurser under en kort period kan konsumenter uppleva ekonomiska-, utilitariska- och miljömässiga fördelar utan att äga produkten (Barhdi & Eckhardt 2012; Griffiths & Hwang 2017; Martin 2016). Men är ägandeskap en vän eller fiende gällande mer hållbara konsumtionsmönster? Syftet med denna studie är att observera hur ägandeskap påverkar adopteringen av korttidshyra och vidare observera om olika produktkategorier påverkas på olika sätt. En kvantitativ enkätundersökning genomfördes och resultatet tyder på att ägandeskap har en tendens att påverka adopteringen av korttidshyra sett till de observerade produktkategorierna. Dessutom finns det en indikation på att möbler tillsammans med kläder inte nödvändigtvis är särskilt lämpliga för korttidshyra medan bostäder samt, till viss del, elektronik kan anses vara mera lämpliga. / The demand and consumption of the earth's natural resources is constantly increasing (Lieder & Rashid 2016). In combination with a consumption pattern that is characterized by a “take-make-waste” mentality we face anticipated consequences (Belk 2014a). As a response, a new set of business models has begun to get attention. One of these more circular models is collaborative consumption which includes short-term renting (Armstrong & Park 2019a). By sharing resources during a short period, the consumers are able to experience monetary-, utilitarian- and environmental benefits without owning the product (Barhdi & Eckhardt 2012; Griffiths & Hwang 2017; Martin 2016). But is ownership a friend or foe in regards to more sustainable consumption patterns? The purpose of this study is to observe how ownership affects the adoption of short-term renting and further to observe if different product categories are affected differently. By conducting a quantitative online survey, the result shows that there is a tendency for ownership to affect the adoption of short-term renting in the observed categories. Furthermore, there is an indication that furniture along with clothing might not be suitable for short-term renting whilst accommodation, and for some part electronics, might be more suitable due to the degree that ownership affects the intention for adoption.

West Africa’s textile and clothing (T&C) industries have persevered through the decline following the economic liberalization policies in the 1980s. This thesis seeks to explore the sustainable and circular business models which exist in the West African region. It also explores the ways that businesses relate to the social conditions of poverty, a small T&C industry, strong competition from imports, and the concentrated levels of imported textile waste. Through a qualitative methodology, secondary data is collected on thirty T&C businesses in West Africa. These businesses are analyzed through the framework of the eleven sustainable business model (SBM) pattern groups by Lüdeke-Freund, et al. (2018). In the results, five main SBM pattern groups emerge: Supply Chain, Social Mission, Closing-the-Loop, Eco-design, and Cooperative pattern groups. Most of the businesses do not fall neatly into one pattern, but rather embody various hybrid sustainable business models. West Africa is unusual in facing both high poverty rates and textile waste landfills, which may influence the multi-dimensional approach to sustainability. By working with the local textile value chain and artisan communities, the thirty businesses contribute to poverty alleviation. They also pave the way for ‘artisan futurism,’ where handicraft is combined with circularity and eco-design initiatives, leading the West African T&C industry into the future.

While IoT safety and security incidents continue to increase in frequency, scope and severity, there remains a gap in how the issue will be addressed. While the debate continues within academia, industry standards bodies, government and industry media, new entrants continue to rapidly enter the market with cheaper more powerful products with little incentive to address information security issues. In a free market economy, the supply and the demand would determine the product and services and the associated prices without intervention. Manufacturers are free to innovate, consumers drive choice and competition brings these opposing forces to an equilibrium of market price. But how does this economic system factor in the risk of an event that neither party may ever consider and, yet, it may impact not only impact those involved, but has the potential to have catastrophic harm to others? The downside, the system does not consider “external factors”, i.e. a compromise to accommodate what consumers need. Economists often urge governments to adopt policies that "internalize" an externality, so that costs and benefits will affect mainly parties who choose to incur them. Such an intervention, however, often comes with many challenges and consequences. Even with the added urgency of growing risk to human safety, regulatory intervention takes time. Likewise, a self-regulating market would undoubtedly also take a significant amount of time to take the necessary actions to address such an externality, even if incentivized. While it continues to be all too easy to defer the blame and risk on consumer, like the industrial revolution, this industry must overcome its own safety challenges like the auto, transportation or energy industries before it. While, consumers must inevitably take some reasonable measures to protect their interests, clearly the accountability must reside elsewhere. There is a potentially increasingly significant influential subset of consumers in the IoT ecosystem, the Enterprise Buyer, specifically marketing and technology executives, who champion consumer needs within their organization’s broader products and services that incorporate IoT. In this thesis, we aim to investigate the following issue: What are the attitudes and potential role for Enterprise Buyers in influencing negative externalities, i.e. IoT security in the IoT market, specifically from the perspective of marketing and technology executives? We believe that this group is uniquely positioned to understand a consumer first mindset and how to articulate value in otherwise negatively perceived field of information security by examining context, business/technical challenges and opportunities and reveal awareness, attitude and accountability. The results of our survey show the majority of marketing and technology executives who responded believe information security awareness is increasingly an executive accountability and priority and Enterprise Buyers hold a highly influential position in their ability to influence the IoT market and its security development and maturation. / Medan IoT- säkerhetsincidenter fortsätter att öka i frekvens, omfattning och svårighetsgrad, finns det fortfarande ett gap i hur problemet ska hanteras. Samtidigt som debatten fortsätter inom akademin, branschstandardorganen, myndigheter i regeringen och industrin fortsätter nya aktörer att snabbt komma in på marknaden med billigare, kraftfullare produkter med få incitament att ta itu med informationssäkerhetsfrågor. I en öppen marknadsekonomi skulle utbud och efterfrågan avgöra produkt och tjänster och tillhörande priser utan intervention. Tillverkare kan obehindrat driva innovation, konsumenterna driver urval och konkurrens ger dessa motstridiga krafter jämvikt genom marknadspriset. Men hur påverkar detta ekonomiska system risken för en händelse som ingen av parterna någonsin kan överväga och som ändå kan påverka inte bara de inblandade som berörs utan även har potential att få katastrofala skador på andra? Nersidan är att systemet inte beaktar "yttre faktorer", det vill säga gör en kompromiss för att leverera vad konsumenterna behöver. Ekonomer uppmanar ofta regeringar att anta policies som "internaliserar" något externt, så att kostnader och fördelar kommer att påverka främst parter som väljer att ådra sig dem. Ett sådant ingrepp kommer emellertid ofta med många utmaningar och konsekvenser. Trots att förhöjda hot mot människors säkerhet ökar angelägenheten tar uppdatering av regelverken tid. På samma sätt skulle en självreglerande marknad utan tvivel också ta väldigt mycket tid på sig för att vidta nödvändiga åtgärder för att hantera en sådan extern faktor, även om det fanns incitament för att göra det. Medan det fortsätter att vara alltför lätt att överlåta ansvaret och risken till konsumenten, såsom under den industriella revolutionen, måste denna industri övervinna sina egna säkerhetsutmaningar såsom bil-, transport- eller energibranschen gjort före den. Samtidigt som konsumenter oundvikligen behöver vidta rimliga åtgärder för att skydda sina intressen, måste yttersta ansvaret ligga någon annanstans. Det finns en potentiellt allt större inflytelserik delmängd av konsumenter i IoT-ekosystemet; företagsköpare, specifikt ledare inom marknadsföring och teknologi, som driver konsumentbehov inom sin organisations bredare produkter och tjänster som innehåller IoT. I denna avhandling strävar vi efter att undersöka följande problem: Vad är företagsköparnas attityder och möjliga roll för att påverka negativa externa effekter, det vill säga IoT-säkerhet på IoT-marknaden, särskilt ur marknadsförings- och teknikledarens perspektiv? Vi tror att denna grupp är unik positionerad för att förstå en konsumenternas första tankegång och hur man kan uttrycka värdet i ett annars negativt uppfattat område för informationssäkerhet genom att undersöka kontext, affärs- / tekniska utmaningar och möjligheter och avslöja medvetenhet, attityd och ansvar. Resultaten av vår undersökning visar de flesta marknadsförings- och teknikchefer som svarade tror att informationssäkerhet blir del av ledningens ansvar och prioriteringar och att företagsköpare har en mycket inflytelserik position i deras förmåga att påverka IoT- marknaden och dess säkerhetsutveckling och mognad.

Sustainability has become a critical issue due to global warming, scarcity of resources, and the high costs of raw materials. It is vital to reconsider linear business models and value creation processes and transition towards circularity. The growth of the electric vehicles market is promising; however, it comes with a major downside. Soon there will be a considerable number of used batteries without the original capacity and potentially hazardous that cannot go to landfill due to environmental and economic reasons. In this regard, the use of electric vehicle batteries in second life (EVBSL) is suggested as a solution. EVBSL comes with benefits such as the extension of the battery life cycle, extracting value from the remaining capacity of the battery, reduction in the upfront costs of the electric vehicle, and create new revenue streams for the companies. And since various actors are involved in EVBSL, it is essential to study this phenomenon from an ecosystem perspective. Despite the recent focus of researchers on EVBSL, there are several gaps in the current literature on this topic. The first gap concerns the challenges and enablers of implementing circular business models (CBMs) for EVBSL. The second gap concerns the second life operations of electric vehicles (EV). There is a lack of research on the solutions that can guide the ecosystem actors to manage EVBSL-related activities. And the third gap concerns the limited research on the preconditions of circular business model innovation for the EVBSL that focuses on the transition from linear business models to CBMs. Therefore, this thesis aims to develop knowledge of the factors that influence the implementation of CBMs for EVBSL from an ecosystem perspective. This study intends to address these gaps by conducting qualitative research. An exploratory research design has been deemed adequate due to its flexibility and compatibility. This research draws on the existing literature on the second life of EV batteries, and circular business models. In total, 20 interviews and 15 workshops have been conducted covering 15 companies in the EVBSL ecosystem. Purposeful sampling was employed to select the EVBSL ecosystem actors with the aim of covering the key actors such as OEMs, battery manufacturer, recycling companies, remanufacturers, energy utility companies, material supplier for battery parts, construction and housing company, and public transportation companies. The collected data was analyzed via qualitative methods such as thematic analysis.  The results of this study have led to the identification of nine key challenges and seven key enablers. Moreover, two dimensions (i.e., time frame and responsible entity) are identified from the empirical data, through which companies can structurally categorize and work with the identified key challenges and enablers. Based on this, a guiding framework is suggested that could support firms in the EV battery ecosystem to establish and manage various configurations for second-life operations in a series of phases such as firm-level initiation, ecosystem construction, firm-level optimization, and ecosystem orchestration. Finally, the current linear business models (traditional sales of products and services, product maintenance and support, R&D, consultancy, and services), upcoming CBMs (regenerating, looping, and sharing), and the preconditions (for value creation, capture, and delivery) for the circular business model innovation are extracted.  This study contributes to the existing body of knowledge in several ways. It enhances the current literature on challenges and enablers of EVBSL by covering various actors in this ecosystem and extends the knowledge on the scope of these factors. Moreover, this study is the first one that suggests a guiding framework for the ecosystem actors through configurations for second-life operations while shedding light on the preconditions of circular business innovation for EVBSL. This study also provides interesting insights for practitioners and managers in the EVBSL ecosystem. / RECREATE project

Global consumption levels currently extend far beyond what planet Earth in terms of natural resources can regenerate in a sustainable manor and will by 2050 reach levels corresponding to what it would require three Earths to sustain. This overexploitation and unsustainable management of the Earth’s resources in combination with the necessity of mitigating climate change and reaching net zero CO2 emissions by 2050 require action across all sectors, not least the manufacturing industry. This thesis covers how large manufacturing enterprises can implement and utilize strategic targets and Key Performance Indicators (KPIs) to align with the principles of a Circular Economy (CE), and as a result, improve sustainability and business performance. Based on a case study conducted at Siemens Energy (SE) involving a literature study, interview study, and focus groups, a carefully selected set of strategic circularity targets and KPIs are presented to measure, evaluate, and drive circularity performance within large manufacturing enterprises. Since the thesis’ ambition was to provide valuable insights beyond SE, strategic circularity targets and KPIs specifically directed at SE were further generalized to be universally relevant for academia and other large manufacturing enterprises. Enterprises within the given sector share several key characteristics such as extensive material resource flows and complex value chains, hence strategic targets and KPIs emphasize material efficiency through decreasing virgin material dependency, increasing recirculation rates, and transitioning towards circular business models. While suggested targets and KPIs are universally directed at large manufacturing enterprises, individual organizations are recommended to conduct internal investigations and analyzes to further tailor and adapt strategic targets and KPIs towards the specific enterprise. In addition to strategic targets and KPIs, the thesis also presents an overview of opportunities, benefits, risks, and potential impacts for large manufacturing enterprises aspiring to increase circular initiatives, highlighting key principles to manage risk and capitalize on opportunities. The findings conclude that the main opportunity enabled by CE is to leverage synergies which align environmental, economic, and strategic corporate incentives, with key benefits including aspects such as decarbonization and reduced environmental impact, increased revenues and cost savings, risk management, and new business opportunities. Risks associated with CE include rebound effects, organizational insufficiencies, lack of material quality and safety, as well as a low product performance, which further can lead to potential impacts mitigating the positive effects of CE, or at worst setbacks causing a net negative output from implemented circular measures. In summary, the opportunities and benefits associated with CE are many, but implemented circular measures require risk awareness and continuous management to ensure efficiency.

Den här rapporten är en studie av textilindustrin. Rapporten ingår i kursen Examensarbete inom industriell produktion som ingår i Civilingenjörsprogrammet Maskinteknik. Studien är relevant i tiden då mycket forskning sker för att lösa de nuvarande respektive framtida problemen. Vi konsumerar mycket textilier, nästan 14 kg per person per år, varav 10kg är bara kläder. En stor mängd av dessa textilier, hela 73 procent, går till spillo istället för att återanvändas eller återvinnas. Samtidigt produceras också många nya textilier med icke-hållbara resurser som bland annat fossila energikällor och giftiga kemikalier, vilka i sin tur har allvarliga effekter på miljön. Produktionskedjan har således en väldigt stor miljöpåverkan. De aspekter som tas upp i studien är därför hållbarhet, återvinning, ekonomiska perspektiv såsom cirkulär ekonomi och konsumentsyn. Studien går även in på material och resurser. Syftet med studien är att delge läsaren kunskap om textiliers kretslopp och problemen som finns inom industrin med hänsyn till miljön. Frågeställningen fokuserar kring hur den ekonomiska lönsamheten bör uppnås inom företag för att ha ett hållbart och cirkulärt system. Litteraturstudie utfördes där det ingick bland annat organisationsrapporter och vetenskapliga rapporter med mera. För att få en verklig uppfattning intervjuades kunniga personer inom den textila branschen. En från Smart Textiles och en annan från Nordiska Textilakademin (NTA). Dessa intervjuer gav en verklig uppfattning om situationen inom textilindustrin. Efter slutförd studie är slutsatsen att problemen som finns är väldigt komplexa och det krävs mycket arbete för att lösa de för att få ett resurseffektivt, hållbart och cirkulärt system. Men trots det kan vi med största sannolikhet gå mot en mer hållbar textilindustri från ett miljöperspektiv genom att utveckla lönsamma återvinningstekniker, tillämpa rätt cirkulära affärsmodeller inom både etablerade och nya verksamheter, designa med hänsyn till produktlivscykeln, öka resurseffektiviteten och hanterar textilavfall på rätt sätt. / This report is a study about the textile industry. The report is a part of the bachelor’s thesis course in Industrial Production given at KTH Royal Institute of Technology as a part of the Mechanical Engineering program. The study is relevant in time, because a lot of research is currently going on to solve the current and future problems in the textile industry. We consume a lot of textiles, nearly 14 kilograms per person per year, of which 10 kilogram is only clothes. A significant amount of these textiles goes to waste (73 percent) instead of being reused or recycled. At the same time a lot of new textiles are also being produced with non-sustainable resources such as fossil fuels and toxic chemicals, which in turn has severe environmental impacts. Thus, the production chain has a very large environmental impact. The aspects that are addressed in the report are therefore sustainability, recycling, economic perspectives such as circular economy and the consumer perspective. The study also discusses materials and resources. The purpose of the study is to provide the reader with knowledge about the textile loop and the problems that exist in the industry with focus on the environment. The study tries to answer the question on how financial profitability could be achieved within companies in order to have a sustainable and circular system. A literature study has been conducted consisting of reports from organisational reports as well as scientific reports and more. People with knowledge about sustainability within the textile industry were interviewed to get an empirical ground on this case, one from Smart Textiles and another one from the Nordiska Textilakademin. These interviews gave an actual insight of the situation in the textile industry. The conclusion is that the problems which exist are very complex and a lot of work is required to solve them in order to have a resource-efficient, sustainable and circular system. Despite this, we can most likely move towards a more sustainable textile industry from an environmental perspective, by developing profitable recycling techniques, applying the righ tcircular business models in both established and new businesses, designing with regard to the product life cycle, increasing resource efficiency and handling textile waste properly.

One of the most critical challenges facing South Africa is the shortage of skills. The Financial Services Sector, of which banks form part, is also affected by this problem and this poses a risk in achieving the targeted Gross Domestic Product (GDP). The quality and level of education offered in South African Higher Education Institutions is perceived as being insufficient to that which is required in the industry and is a possible contributing factor towards the skills shortage problem. The study was motivated by the concerns raised by some scholars concerning the relevance of the management accounting syllabus as compared with the technical skills required in the banking industry. Investigating this is important as the Financial Services Sector, which includes the banking industry, is one of the largest employers of management accountants in South Africa and there is a paucity of research in this area. The aim of the study was to determine whether management accounting technical skills provided by an ODeL University in South Africa meet banking employers’ expectations. A qualitative research approach was used to conduct interviews with nineteen participants from three banks and ten academics from the ODeL University and includes a qualitative documentary analysis to review and analyse the study material for four management accounting modules and the mapping of the management accounting syllabus to the SAICA competency framework. The results reflect the data obtained from the interviews. The analysis of the interviews is organised under five main themes as follows: Function of management accounting within the banking sector; recruitment of graduates and development of management accounting technical skills; identified technical skills lacking in new graduates employed by banks; bank specific training at an ODeL institution (an academic perspective) and strategies to bridge the gap. The results of the analysis conducted on the management accounting study material from the ODeL University are presented in four categories; Costing, Financial Management, Accounting Data Processing and the SAICA Competency Framework. The results indicate that bank employers acknowledge the work achieved by higher education institutions in providing students with basic management accounting skills, which enable them to start working in management accounting positions in banks. However, bank participants were concerned with graduates’ inability to link theory with practical application and further confirmed that graduates lack a number of relevant technical skills. Academics confirmed that the management accounting syllabus does not give much attention to banks and other financial service industries; it is dominated by activities and case studies related to manufacturing industries. The analysis of the prescribed study material supports this and indicates that there are insufficient activities related to service companies and very few references to financial services sector entities. Several recommendations were made by participants which, inter alia include incorporating relevant activities and case studies into the management accounting syllabus and greater reciprocity between the banking industry and universities. This study contributes to the literature on management accounting technical skills’ relevance to banks and by extension, the financial services sector. It provides insights on the management accounting technical skills that are currently lacking in graduates. Additional areas warranting further research are also identified. / Omnye weyona micelimngeni enobuzaza ojongene noMzantsi Afrika kukunqongophala kwezakhono. ICandelo leeNkonzo zezeMali, apho iibhanki ziyinxalenye zalo, nalo liyachaphazeleka yile ngxaki kwaye oku kubeka umngcipheko ekuphumezeni iMveliso yeKhaya ePheleleyo (iGDP). Umgangatho nenqanaba lemfundo ezinikezelwa kumaZiko eMfundo ePhakamileyo aseMzantsi Afrika zibonwa njengezingonelanga kwinto efunekayo kushishino, kwaye ibonwa iyinto enempembelelo kwingxaki yokunqongophalo lwezakhono. Uphando lwakhuthazwa yinkxalabo ephakanyiswe zezinye izifundiswa malunga nokuhambelana kolawulo lwesilabhasi yobalo-mali (accounting) xa kuthelekiswa nezakhono zobugcisa ezifunekayo kushishino lwebhanki. Ukuphanda oku kubalulekile njengeCandelo leNkonzo yezeziMali, nelibandakanya ishishini lebhanki, elingelinye labaqeshi abakhulu labacubunguli bobalo-mali eMzantsi Afrika, kwaye kukho ubuncinane bophando kulo mcimbi. Injongo yophando yayikukufumanisa ukuba ingaba izakhono zobuchule bokuphatha ezobalo-mali ezinikezwa yiYunivesithi ye-ODeL eMzantsi Afrika ziyahlangabezana nokulindelwe ngabaqeshi beebhanki. Inkqubo yophando esemgangathweni yasetyenziswa ukwenza udliwanondlebe nabathathi-nxaxheba abalishumi elinesixhenxe abaphuma kwiibhanki ezintathu kunye nabafundisi/abahlohli abalishumi kwiYunivesithi ye-ODeL, kwaye ibandakanya nokucazulula idotyhumentari esemgangathweni ukwenza isincomo-gxeko nokucazulula izixhobo zokufunda kwiimodyuli ezine zolawulo lwezobalo-mali kunye nokuzoba isilabhasi yolawulo lwezibalo-mali kwisakhelo sesikhokelo sezakhono kwi-SAICA. Iziphumo zibonisa idatha efunyenwe kudliwanondlebe. Ucazululo lodliwanondlebe luhlelwe phantsi kwezihloko ezihlanu eziphambili ngolu hlobo lulandelayo: Umsebenzi wolawulo lwezibalo-mali ngaphakathi kwecandelo lokulondoloza(banking); ukufunwa kwabafundi abathweswe izidanga kunye nokuphuhliswa kwezakhono zobalo-mali; ukuchongwa kwezakhono zobugcisa ezinqongopheleyo kubafundi abatsha abaqashwe ziibhanki; uqeqesho olukhethekileyo lwebhanki kwiyunivesithi ye-ODeL (umbono wemfundo) kunye nezicwangciso zokuvala isikhewu. Iziphumo zohlalutyo olwenziweyo kwizixhobo zokufunda zolawulo lwezobalo-mali kwiYunivesithi ye-ODeL zivezwa ngokwamanqanaba amane; Ukubiza indleko, ukuPhathwa kwezeMali, ukuPhathwa kweDatha yezoBalo-mali (Accounting) kunye neSakhelo sezakhono ze-SAICA. Iziphumo zibonisa ukuba abaqeshi bebhanki bawunika ingqalelo umsebenzi owenziweyo ngamaziko emfundo ephakamileyo ekuboneleleni ngezakhono zolawulo lwezemali, into eyenza abafundi ukuba bakwazi ukuqalisa ukusebenza kwizikhundla zobalo-mali kwiibhanki. Nangona kunjalo, abathathi-nxaxheba bebhanki babenenkxalabo yokungakwazi kwabafundi ukudibanisa i-thiyori kunye nendlela yokusebenza kwaye baphinda baqinisekisa ukuba abafundi abaphumeleleyo bayasilela kwizakhono ezininzi zobugcisa ezifanelekileyo. Abahlohli baqinisekisile ukuba isilabhasi yolawulo lobalo-mali ayiniki ngqalelo enkulu kwiibhanki nakwamanye amashishini enkonzo yezemali; ilawulwa yimisebenzi kunye nezifundo ezinxulumene nemizimveliso. Uhlalutyo lwezixhobo zokufunda ezimiselweyo ziyakuxhasa oku kwaye zibonisa ukuba ayonelanga imizekeliso esetyenziswayo enxulumene neenkampani zenkonzo kunye nezalathiso ezimbalwa kakhulu kumacandelo enkonzo yezemali. Izindululo ezininzi zaye zenziwa ngabathathi-nxaxheba bathi, phakathi kwezinye izinto zibandakanya ukongezwa kwemizekelo efanelekileyo kunye nezifundo zokufundwa (case studies) kwisilabhasi yolawulo lobalo-mali kunye nokusebenzisana okukuko phakathi kweshishini lebhanki neeyunivesithi. Olu phando lunegalelo kuncwadi lolawulo lwezakhono zobuchule bobugcisa bobalo-mali obufanelekileyo kwiibhanki nakwicandelo leenkonzo zezezimali jikelele. Lunika ingcaciso kwizakhono zolawulo zobalo-mali ezisasilelayo okwangoku kwabo banezidanga. Iindawo ezongeziweyo ezisafuna uphando olongeziweyo nazo zikwachongiwe. / Ye nngwe ya ditlhohlo tše di nyakago tekolo ka tlhokomedišišo tše Afrika Borwa e lebanego natšo ke tlhokego ya bokgoni. Lekala la Ditirelo tša Ditšhelete, leo dipanka di lego karolo ya lona, le lona le angwa ke bothata bjo gomme se se hlola tšhošetšo ya go fihlelela palomoka ya ditšhelete tša dithoto le ditirelo tšeo di tšweleditšwego nageng (GDP). Boleng le boemo bja thuto yeo e rutwago ka go Diinstitušene tša Thuto ya Godingwana tša Afrika Borwa di tšewa go ba tšeo di sa kgotsofatšego go ena le tše di nyakegago diintastering gape ke ntlha yeo e ka hlolago bothata bja tlhaelo ya bokgoni. Thutelo ye e hlohleleditšwe ke dipelaelo tšeo di hlagišitšwego ke baithuti ba bangwe malebana le maleba a lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ge go bapetšwa le bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng intasering ya go panka ditšhelete. Go nyakišiša se go bohlokwa ka ge Lekala la Ditirelo tša Ditšhelete, le le akaretšago intasteri ya go panka ditšhelete, e le ye nngwe ya bathapi ba bantšintši ba batho bao ba fago khamphani datha le tshedimošo ka ditšhelete gore di dirišwe kgodišong ya kgwebo ya yona ka Afrika Borwa efela go na le dinyakišišo tšeo di sego tše ntši go sehlogo se. Maikemišetšo a thutelo ye e be e le go šupa ge eba bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo rutwago ke yunibesithi ya ODeL ka Afrika Borwa bo kgotsofatša ditetelo tša bathapi ba dipankeng. Mokgwatebelelo wa nyakišišo ka go utolla mokgwa wa bophelo bja setšhaba se itšeng o dirišitšwe go phethagatša ditherišano le batšeakarolo ba lesomesenyane go tšwa dipankeng tše tharo le dirutegi tše lesome go tša yunibesithing ya ODeL gomme o akaretša tshekatsheko ya kanegelo ya ditiragalo ya go kwešiša mabaka le dikgopolo go lebelela le go sekaseka ditlakelo tša thuto tša mebotšulo ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go tswalanya lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le tlhako ya botsebi ya SAICA. Dipoelo di laeditše datha yeo e hweditšwego go tšwa ditherišanong. Tshekatsheko ya ditherišano e beakantšwe go ya ka merero ye mene ka mo go latelago: Tiro ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ka go lekala go panka ditšhelete; kalatšo ya dialoga le kgodišo ya bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho; bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tšeo di šupilwego tšeo di se nago dialoga tše mpsha tšeo di thapilwego ke dipanka; tlhahlo ye e lebanego go tša dipanka institušeneng ya ODeL (tebelelo ya borutegi) le maano a go tswalela sekgala seo. Dipoelo tša tshekatsheko yeo e phethagaditšwego go ditlakelo tša thuto tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho go tšwa yunibesithing ya ODeL di hlagišitšwe ka magoro a mane; Kakanyatshenyegelo, Bolaodi bja ditšhelete, Phetolelo ya datha go popego yeo e ka dirišwago ka go Tšhupamatlotlo le Tlhako ya Botsebi ya SAICA. Dipoelo di bontšha gore bathapi ba dipankeng ba amogela modiro wo o fihleletšwego ke diinstitušene tša thuto ya godingwana wa go fa baithuti bokgoni bja motheo bja tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo ba kgontšhago go thoma go šoma maemong a tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho dipankeng. Le ge go le bjalo, batšeakarolo dipankeng ba be ba tshwenywa ke go se kgone ga dialoga go tswalanya teori le tirišo ya ka mehla gape ba tiiša gore dialoga di hloka bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng. Dirutegi di tiišitše gore lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ga e fe šedi ye ntši go dipanka le diintasteri tše dingwe tša tirelo ya ditšhelete; go go dirwago gagolo ke ditiro le dithutelo tša ditiragalo tše itšeng tšeo di sepelelanago le diintasteri tša tšweletšo. Tshekatsheko ya ditlakelo tša thuto tše di kgethetšwego baithuti di thekga ntlha ye le go šupa gore go na le ditiro tšeo e sego tše ntši tšeo di tswalanego le go direla dikhamphani le ditšhupetšo tše mmalwa go dipopego ka boikemelo bja tšona tša lekala la ditirelo tša ditšhelete. Batšeakarolo ba file ditšhišinyo tše mmalwa tšeo ka morago , gare ga tše dingwe, di akaretšago ditiro tša maleba le dithutelo go ditiragalo tše di bilego gona ka go lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go fana ka bogolwane gare ga intasteri ya go panka le diyunibesithi. Thutelo ye e na le seabe go sengwalwa ka ga maleba a dipanka go bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho gapegape le go Lekala la Ditirelo tša Ditšhelete. E fa tshedimošo ka ga bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho tšeo di hlaelago go dialoga. Mafelo a tlaleletšo ao a hlokago dinyakišišo tše dingwe le ona a šupilwe. / Finance, Risk Management and Banking / M. Ph. (Accounting Sciences)