It is widely accepted that accounting education aims to produce competent professional accountants, who are capable of making a positive contribution to the profession and the society in which they work. The provision of a basis of ethical values should therefore be viewed as an important aspect of professional accountants’ education and training. In the face of increasing changes encountered by accountants, it becomes essential that they develop and maintain an attitude of learning to learn (i.e. Continuous Professional Development or CPD). In current times, an education programme for Chartered Accountants (CAs) needs to transcend the traditional approach that emphasised ‘transfer of knowledge’, with learning defined and measured strictly in terms of knowledge of principles, standards, concepts, facts and procedures at a particular time. This study aims to investigate the utilisation of the CPD of ethics among prospective CAs by analysing and statistically interpreting the perceptions and attitudes of a group of undergraduate students at a South African higher education institution, by means of an empirical survey. The objectives of this study are to: (i) demarcate the CA and his/her profession by studying undergraduate students’ perceptions; (ii) determine undergraduate students’ perceptions of CPD, life-long learning (LLL) and ethics, within the framework of a CA and his/her undergraduate education; (iii) investigate the perceived core values within the CA profession; and (iv) analyse specific aspects of the education and training of prospective CAs at the University of Johannesburg (UJ). / Professor Thea L. Voogt Professor Ben Marx

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Magister Theologiae - MTh / It is not possible in this paper to deal with all the moral problems revolving at the "beginning" and "end" of human life in the modern world. However, something must be said about the question regarding respect for human life vis-à-vis abortion and euthanasia, since they are widely discussed today and since they strike at the very heart of traditional morality. The dignity and worth of individual life cannot be derived from analysis of individual life itself. Humanity is not the measure of all things. Whatever value human beings have is strictly transitory unless it is in our relationship to some ultimate source of value outside us. Christian faith understands human value as being established by our relationship with God - a relationship created and given by God himself. It is because we have our being from God and are sustained by God that we can meaningfully affirm the value of individual human life. / South Africa

This thesis argues that corporations qua corporations are moral agents sui generis and hence capable of being held morally responsible. I argue that corporations qua corporations are responsible for the actual and foreseen consequences of their actions. I analyse normative theories and the different proscriptive responsibilities they place on moral agents and hence corporations. I examine Kantianism, utilitarianism and virtue ethics. I argue for a unique normative ethical theory that incorporates reasoning from all three of the normative theories. I argue for a broad range of reasons to factor into deciding whether an act is ethical or not. One of the claims of this thesis is that ethical theories must incorporate an agent’s motivation, intention and character traits as relevant to deciding on whether an action is ethical or not. My thesis argues for an indispensable role for the virtues while at the same time incorporating impartial beneficence and universal rationality from utilitarianism and Kantianism. This position I, following the literature, refer to as moderate virtue theory. Having established corporate qua corporate responsibility I question the pharmaceutical corporation’s practice of patenting life saving medication during a state of pandemic in poor countries. The moderate virtue theory position prioritises contexts and the actual human condition and criticises normative theories that attempt to give universal, abstracted answers to ethical problems. It is for this reason and the current (2003) HIV/AIDS pandemic that I focus on a particular context. I examine the practice of patenting life saving medication within South Africa and argue, applying moderate virtue theory, that this act cannot be justified. I argue that a pharmaceutical corporation that patents life saving medication in South Africa cannot justify that action and thus is morally responsible for that action. I also argue that corporations patenting HIV/AIDS medication in South Africa have unethical motivations and intentions.

Development and all issues that pertain to it, has been a hot topic since the turn of the century. Governments have set up programs and agendas that they would like to follow to implement development in areas such as social, education, health and environment. Traditionally developing of communities has always been a government’s mandate. Corporate society established that to live in harmony with its neighbours, it was better to plough back into the community. That said it was paramount to see how the both development and CSI/R can be intertwined reasons behind this qualitative research were to establish if the Kenya Pipeline Company CSI initiatives can be used to promote development. The research methodology used was interviews, distribution of questionnaire and document review. These methods were settled on since they allowed the researcher to gain more knowledge and a greater understanding of the data collected and in it’s the natural setting. Kenya Pipeline Company’s CSI/R policy is not quite in place and development could be pegged to the ethnic group or geographical region that the Managing Director comes from. Stakeholders do not quite contribute and are seldom involved in the decision making process. The first benefactors are the communities that fall by the way- leave of the pipeline moving out. A conclusive policy document needs to be put in place to curb the powers given to a single individual and to be able to involve the various stakeholders so as to ensure sustainable development initiatives.

M.Cur. (Psychiatric nursing) / Withdrawal of life-support treatment is a well-known concept which has been studied often, especially from a medical point of view. The life-world of families involved in decision making concerning withdrawal of life-support of a family member is, however, an unknown field. This leads to the reaction and behavior of families to this traumatic process often begin mistakenly described by professionals as "difficult" , "passive" or "incapable of decision making". The patient and his/her family have, to a large extent, the right of self-determination and the right to take part in decision making. In the intensive care unit it often happens, according to Burger (1996:1-175), that the patient is not able to participate actively in the decision making process because of his/her illness and/or medication. The family then steps forward as decision maker and as the patient's "mouthpiece". The situation arises where the family, who must make the decision about withdrawal of life support treatment, are exposed to utterly moral conflict. Burger (1996:163) found that a family that experiences such trauma is not capable of focusing and assimilating knowledge. Members of the family have a great need for support and the intensive care nurse cannot provide that support for different reasons. One of the reasons being limited time and the other not being able to build therapeutic relationships. Because of the above mentioned, the overall objective of this study is to analyse the phenomenon of families who are involved in decision making concerning withdrawal of life-support treatment of a family member. Guidelines have been formulated according to the analysis of this phenomenon for the psychiatric nurse specialist to mobilise resources for the family to promote, maintain and restore their mental health as integral part of health. The research model of Botes (1989:1-283) is used in this study. The study is undertaken from the Judeo-Christian perspective of Nursing for the Whole Person Theory (Oral Roberts University, Anna Vaughn School of Nursing, 1990:136-142). A phenomenon analysis was undertaken in two phases. During the first phase, secondary analysis of primary data was done on the family used in Burger (1996:1-175) and was followed up by phenomenological interviews with families in the same circumstances and according to the same criteria that Burger (1996:1-175) used in her study. Data were analysed in collaboration with an independent coder. The family used for member checking in this study was also used in data control. A literature control was conducted as part of data control. On the ground of the repetitive themes from the secondary analysis and phenomenological interviews with the family involved in member checking, guidelines were formulated in phase two, based on all the data obtained from phase one, for psychiatric nursing specialists to mobilise resources for families in this situation. The proposed guidelines leave the door open for follow-up research where a model for assistance can be formulated for psychiatric nursing specialists to assist these families, since intensive care personnel are either too involved in the process, or do not always know how to build therapeutic relationships and usually also do not have enough time to attend to the patient's family.

The central problem addressed in this thesis has two parts. First, how can an educator respect the developing autonomy of a student's rational capacities while nurturing'the development of particular moral sensibilities and a particular moral perspective? Second, if a moral educator challenges a group of students to consider an alternative moral position, how can she or he be justified in presenting the new perspective as superior to the old one? My argument, in summary, is that an ideal of strong objectivity, as it is conceived by Sandra Harding in the context of feminist standpoint theory, works as a set of standards against which to evaluate the adequacy of one's moral perspective, and it offers a valuable means for comparing this perspective to others. Strong objectivity is an ideal which employs a set of standards including respect, reflexivity, and critical evaluation of social situations to challenge inquirers to maximise their objectivity. They do this through recognising and testing not only the content of their knowledge claims but also the purpose these claims play in the development of research programs, A commitment to strong objectivity entails attempting to understand the partiality of one's own perspective and recognising how that partiality distorts one's perception. The process of learning from others' perspectives is central to revising and enriching one's own perspective, and this revision and enrichment is an . ongoing responsibility for any teacher. Through the application of strong objectivity to moral theory building, a moral educator can be justified in believing that her or his own moral perspective is the most adequate one available. If a moral educator understands Harding's conception of strong objectivity, and embraces it as an ideal, the result will be a more justly equitable learning environment and a more complete understanding of the moral perspective which is being developed within the classroom. These are fundamental to the legitimacy of the work of a moral educator. / Education, Faculty of / Educational Studies (EDST), Department of / Graduate

In this study I tackle the problem of justifying criminal punishment. Although I take heed of a traditional line of theorizing which says that punishment is an expressive and communicative endeavour, my theory breaks away from traditional approaches. This break is motivated by a recognition that theorists working in the traditional framework have failed to resolve the tension between retributivist and consequentialist reasons for punishment. I argue that punishment is justified as a type of communication from those affected by the crime to distinct and varied audiences. My naturalistic theory is structured around two fundamental themes, naturalism and pluralism about aims. The naturalism consists in the fact that the theory takes an empirically informed descriptive approach to the problem of justifying punishment. This foundation provides the resources for developing a balanced view of the moral agent which takes into account not only cognitive but also emotional capacities. This broader, deeper view of agency permits, indeed calls for, an analysis of the moral psychologies of those involved in the social practice. That analysis leads to the explanation that punishment is a type of communication of, among other things, strong but justified moral sentiments. Further development of this view suggests that punishment's various messages are intended for a variety of audiences - not just the wrongdoer but also the victim and community. That explication supports my other fundamental theme, pluralism about aims. The social institution of punishment is a complex one involving stakeholders who have differing motives and needs. Consequently, we should reject strategies which claim that punishment's justification can be reduced to one reason such as, for example, that the criminal deserves it. I argue that punishment's justification is multifaceted and complex. The arguments I put forward to justify punishment also bring to light aspects of the existing social institution that need reform. In general, they point to the need to design penal measures that promote communication among wrongdoer, victim and community. But I also call for a specific reform. I argue that the victim, whose concerns have traditionally been disregarded, should also be given a voice within the social institution. / Arts, Faculty of / Philosophy, Department of / Graduate

The issue leading to this study is the purported lack of short-term consideration of climate change materiality on investment portfolios. The on-going research argument deliberates the roles and motives of institutional investors in considering environmental, social and governance (ESG) issues, including climate change, in investment decisions. The purpose of this study was therefore to explore the underlying motives of South African institutional investors for the incorporation of climate change in their short-term investment decision-making. The study was conducted through a qualitative, exploratory enquiry, whereby seven semi-structured interviews were conducted with institutions in the South African asset management industry. Participants’ views were analysed and indicated the following themes: The state of climate change awareness and the incorporation of ESG and climate change in investment decision-making; tactical valuation of assets using ESG/climate change screening and methods of monitoring ESG/climate change practices; and motives, incentives and constraints of responsible investment (RI) practices to incorporate climate change. These are supported by business conditions that enable consideration of climate change in investment analysis. Industry practitioners can lead by implementing RI to include climate change in order to attract potential clients to their portfolios. / Dissertation (MBA)--University of Pretoria, 2014. / zkgibs2015 / Gordon Institute of Business Science (GIBS) / Unrestricted

There has been a vast amount of academic research done in the field of employee satisfaction and the resulting impact of this dimension on employee innovation output and institutional entrepreneurship. However, there is a dearth of literature on how to retain employees and their tacit knowledge in firms. This study, therefore, seeks to identify Institutional Entrepreneurship (IE) as a key pivot point of strategy, that firms can exploit when endeavouring to actively improve employee retention levels. In this interpretation, the researcher seeks to make a distinction between generally entrepreneurial companies and employee driven innovation or intrapreneurship within companies. There appears to be an appealing synergy that the fostering of institutional entrepreneurship initiatives can offer business strategists. By incorporating plans for IE into core strategy, they could potentially create sustainable competitive advantage from new business innovations. What this report aims to show is that businesses that make a concerted effort at fostering IE can also protect their current competitive advantage contained in the tacit knowledge of their workforce. This all happens in a climate that is better equipped to deliver organic growth. The main objective of the research is to establish that there is a relationship between the propensity for an employee to remain in a firm in the near future and their perceptions of whether or how strongly their firm supports IE. A secondary objective is to explore whether this association is stronger among young employees, specifically those who are from the cohort that has been defined as ‘the millennials’, with an assumption that this relationship, therefore, will become more important in future. This research report has set out to prove that by orchestrating strategies to improve institutional entrepreneurship, firms can enjoy the benefits of increased employee retention in conjunction with increased organic growth. / Dissertation (MBA)--University of Pretoria, 2014. / lmgibs2015 / Gordon Institute of Business Science (GIBS) / Unrestricted