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Published Article / This article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committees at the largest listed companies in South Africa are taking responsibility for overseeing the external audit function, but that the disclosure thereof in annual reports was found to be lacking. These findings are of significance as they provide support for the recommendations of King III (effective from 1 March 2010) that all companies should form audit committees and that external audit should be given oversight responsibilities in this regard.

This thesis studies how students do projects in a Swedish upper secondaryschool. The students have to produce products and at the same time provethem self as independent in relation to the teachers, and negotiate therequirements of the project setting and the written instructions within thegroup. The study focuses on what comes out as problematic for the students,how they solve these dilemma situations and what resources are used in orderto do so.A choice was made only to analyse student group interaction in parts ofthe project process where the teachers were not physically present thus fillinga research gap.The empirical material was collected during three years in sex secondaryschool classes through filmed sessions of groups or pairs working with theirproject.Each of the four articles primarily focuses a special dilemma; structure,independence, instructions and critical thinking. By combining Goffman’sframe analysis with the concepts of risk and uncertainty from a Risk – societyperspective, issues related to what it means to do project work asindependent, critical 21st-century learner are illustrated and discussed.The choice to look only at situations in which students have to managewithout the aid of a physically present teacher illuminates several practicalconsequences like an unwillingness to go to the teacher and ask questions andan increased concentration on and interpretation of the written instructions. Adevelopment of Miller and Parlett’s (1974) discussion of student approach tocues are suggested. The concept of the cue choosing student are constructedin order to better respond to demands from an individualised interactionsociety. The study also emphasises how the students have to balance differentframeworks in order to be both authors and assessed students. Byimplementing a risk society perspective new ways of analysing andunderstanding independence and classroom interaction is suggested and arecontextualization of critical thinking proposed.

Vi har genomfört en kvalitativ intervjustudie om föräldrars erfarenheter av en vardag tillsammans med ett barn som har Downs syndrom, i synnerhet när det gäller barnets ungdomstid. Den insamlade empirin har tolkats med hjälp av Beckers (2006) teori om avvikelse, Goffmans (2001) teori om stigma samt Goffmans (2009) teori om interaktion i det vardagliga sociala livet. Föräldern ingår i ett allmänt system av normalitet, såsom övriga samhällsmedlemmar. Studiens fokus ligger på förälderns agerande utefter detta i förhållande till den situation som barnets funktionsnedsättning för med sig. Downs syndrom medför en utvecklingsstörning, vilket innebär att barnets kroppsliga och mentala utveckling inte alltid är i fas med varandra. En följd av detta är att småbarns- och ungdomstiden förlängs, vilket föräldrarna i vår studie upplever som en svårighet. Svårigheten ligger bland annat i att barnets självständighetsutveckling skiljer sig från det som i allmänhet anses vara normalt och därmed skiljer sig även förälderns roll i denna utveckling. Studien visar att föreställningar om normalitet ständigt är närvarande i föräldrarnas berättelser. / We have made a qualitative interview study about parents' experiences of every day life with a child who has Down syndrome, particularly with regard to the child's youth. The empirical data collected has been interpreted using Becker's (2006) theory of deviance, Goffman's (2001) theory of stigma and Goffman's (2009) theory of interaction in everyday social life. The parent are included in a general system of normality, just as any other member of society. The focus of the study is parent's acting in relation to normality and to the situation that the child's disability causes. Down syndrome results in a development disorder, which means that child's physical and mental development not always is in phase with each other. This causes an extension of the childhood and youth, which the parents in our study perceive as difficult. The difficulty lies among other things in that the child's development of independence differs from what is generally considered to be normal and that the parent's role in this development consequently also differs. The study shows that ideas of normality are constantly present in the parents' narratives.

As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. The aim of this thesis istherefore to describe whether an auditor’s independence may be affected by the new lawregarding Mandatory Audit Firm Rotation, by contributing with more information regarding auditfirm rotation based on Swedish companies from the Swedish market. The study is based on a quantitative approach using a multivariate logistic regression in order tocompile and analyze the results. Six hypotheses have been tested in order to determine whetherchosen variables may affect an auditor's independence and their statements. Based on our results,we accepted four hypotheses, showing that four variables have an influence on qualified opinion,with rotation as a reference variable. The four variables are leverage, size, specialist and losswhich showed a statistically significance using a 5% significance level. The results imply thataudit firm rotation may enhance an auditor's independence.

Between 1945 and 1969 the Sudanese achieved independence and overthrew a military junta with a popular uprising. Nevertheless both democratic periods were quickly ended by military coups. At the same time a civil war divided the country. The thesis asks why the democratic structures were so unstable, and unable to end the conflict between north and south. It argues that the ideas about the Sudanese nation by different groups were so contradictory, that no nation could be built. As a result, the political system failed to find a stable form and to deliver policy results to the constituents. The thesis is using political parties as units of analysis and primarily the constitutional process and, secondarily, questions of independence and sovereignty, as prisms. It discusses the history of the political parties within the context of the political history of Sudan. The discussions about the constitution are understood as one form of expressing ideas about the nation. The thesis presents the different suggestions for the constitution by different parties, especially in regards to governance, federalism, and religion. These contradictory ideas led to the failure of the constitution writing process. The thesis argues that the contradictory positions of the parties created a dual deadlock, which led to a breakdown of democracy. Firstly, due to reciprocal distrust, widely diverging platforms, and generally the difficulty of forming coalition governments, especially in the absence of a democratic tradition, coalitions became extremely unstable and politicians were forced to invest a lot of time and effort to keep coalitions alive and in consequence concrete political actions did not receive enough attention. Secondly, the divergent perceptions of the nation led to a situation where they stopped to see each other as part of the same nation and therefore stopped to recognise others as legitimately participating in the political process.

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Thesis (LLM)-- Stellenbosch University, 2013. / ENGLISH ABSTRACT: Secession is one of the oldest and probably more controversial themes of public international law. The potential of a right to secede draws even more controversy amongst international law scholars and lawyers alike. This research merges classical international law perspectives on secession and the right to secede in particular, within a contemporary setting. Two research questions are answered: (i) Does a legitimate right to state secession exist under contemporary international law; if so, what are its normative characteristics? (ii) What is the position of the International Court of Justice (ICJ) in the realisation of a legitimate right to secede, considering its opinion in the Kosovo-case? The work follows a normative methodological approach in tackling and presenting the arguments towards and against the legitimacy of the right to secede. This allows for a clear interrogation of the norms constituting classic international law against the realities of an evolving pedagogy. Classical international law is traditionally statecentred, primarily due to the 1648 legacy of the Treaty (Peace) of Westphalia. However, contemporary international law has come to incorporate the roles of nonstate actors and even individuals. Consequently, the impact of secession extends beyond traditional international law norms like; territorial integrity and sovereignty, nationalism and uti possidetis. Moving forward, a critical inclusion within modern conceptualisation of secession needs to be considerations like, the right to selfdetermination and the promotion of human rights. The research departs with a clear comprehension of the status quo of a general theory of secession. The identification of a prescriptive general theory of secession remains rather elusive. However, cogent arguments are presented for the establishment of a right to secede with a sufficient legal foundation to support a general theory and find effective enforcement for the right. The arguments for the right to secede are rooted within a sound conceptual framework and historical context. In dealing with the normative characteristics of the right to secede, the historic reasoning of Shaw is utilised in order to establish a legal process for secession. This reasoning is applied in the presentation of the municipal manifestation of the right to secede, which traditionally is found in the constitutional entrenchments of the right. The relationship between the right to secede and selfdetermination is presented through a balancing of the components that constitute the right to self-determination. Following the Canadian Supreme Court’s contribution on the right to self-determination in the Quebec-case, the aspirations of peoples for selfdetermination needs to follow this dual view of self-determination as consisting of the right to internal and external self-determination. The contemporary position of the right to secede under international law is best illustrated in the ICJ treatment of secession in its Kosovo Opinion. The focus here is to present new insights into the impact of unilateralism and multilateralism in the interaction with secession. Ultimately, this research in its normative methodological approach presents the arguments both ancient and contemporary for the legitimate potential of a right to secede. / AFRIKAANSE OPSOMMING: In die internationale reg, is sessessie (afskeiding) sekerlik een van die meer kontroversiële temas. Binne die geledere van akademici en praktisyns veroorsaak die moontlikheid van ‘n reg tot afskeiding selfs meer onenigheid. Met hierdie navorsing word die klassieke sienings hieroor in die internationale reg saamgesnoer binne ‘n meer hedendaagse uitleg. Twee navorsingsvrae word beantwoord: (i) Bestaan daar ‘n legitieme reg vir staatsafskeiding binne die hendendaagse internationale reg en indien wel wat is die normatiewe karaktereienskappe van so ‘n reg? (ii) Wat is die stand van die Internationale hof vir Geregtigheid (ICJ) aangaande die verwesinliking van ‘n legitieme reg op afskeiding in die lig van die hof se uitspraak in die Kosovo-Opinie. Die navorsing volg ‘n normatiewe metodologiese benadering om die argumente teen asook vir die legitieme reg op afskeiding te voer. Dit skep ruimte vir ‘n duidelike bevraagtekening van die klassieke internationale regsnorme teen die agtergrond van ‘n transformerende pedagogie. Die klassieke internationale reg is kenmerkend staatsgeorienteerd, grootendeels as gevolg van die nalatingskap van die 1648 Verdrag (Vrede) van Westphalia. Tog gee hedendaagse internasionale reg erkening aan die handelinge van nie-regeringsentiteite en selfs individue. Gevolglik, strek die impak van sessessie heel verder as tradisionele internasionale regsnorme soos; territoriale integriteit en soewereiniteit, nasionalisme en uti possidetis. 'n Kritiese blik op die moderne begrip van sessessie moet oorwegings soos die reg op selfbeskikking en die bevordering van menseregte in ag neem om vooriutgang te bewerkstellig. Die navorsing begin met 'n duidelike begrip van die status quo insake 'n algemene teorie van sessessie. Die identifisering van 'n voorskriftelike algemene teorie van afskeiding bly ongelukkig ontwykend. Tog word oortuigende argumente vir die vestiging van 'n reg om af te skei gevoer. Dit gaan gepaard met 'n voldoende regsgrondslag wat 'n algemene teorie ondersteun, asook die moontlikheid vir die doeltreffende uitvoering van die reg. Die argumente ter ondersteuning van die reg tot afskeiding word geïllustreer binne 'n verantwoordbare konseptuele raamwerk en historiese konteks. In die hantering van die normatiewe kenmerke van die reg word die klassieke redenasie van Shaw benut ten einde 'n regsproses vir afskeiding te vestig. Hierdie redenasie word toegepas by die handtering van voorbeelde oor plaaslike manifestasies van die reg to afskeiding. Hierdie plaaslike manifestasies word tradisioneel gevind binne state se grondwetlike erkennings van die reg. Die verhouding tussen die reg om af te skei en selfbeskikking word aangebied deur 'n balansering van die komponente waaruit die reg op selfbeskikking bestaan. Na aanleiding van die Kanadese Hooggeregshof se bydrae tot die reg om selfbeskikking in die Quebec-saak, is die aspirasies van volkere vir selfbeskikking gevestig in die reg om interne en eksterne selfbeskikking. Die kontemporêre posisie van die reg om af te skei ingevolge die internasionale reg word goed geïllustreer in die Wêreldhof se behandeling van afskeiding in die Kosovo-Opinie. Die fokus hier is die uitleg van nuwe insig oor die mag van unilateralisme en multilateralisme in die interaksies oor sessessie. Ten slotte bied hierdie navorsing in sy normatiewe metodologiese benadering die argumente, beide antiek en kontemporêre, vir die legitieme potensiaal van 'n reg om af te skei.

This dissertation spans topics related to global trade, oil prices, optimum currency areas, the eurozone, monetary independence, capital controls and the international monetary policy trilemma. It consists of four chapters and three essays. Chapter one provides a brief summary of all three essays. Chapter two investigates the impact of oil prices on global trade. It is concluded that when oil prices increase, countries start trading relatively more with their neighbors. As an application this chapter provides a new estimate of the eurozone effect on trade. Chapter three continues to study the eurozone and asks whether it is an optimum currency area using the member countries’ desired monetary policies. It is concluded that Greece, Spain, and Ireland have desired policies that are the least compatible with the common euro policy and are therefore the least likely to have formed an optimum currency area with the euro. Chapter four provides a new methodology in testing the international trilemma hypothesis. It is concluded that the trilemma holds in the context of the Asian countries.