Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2007. / Submitted for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2007. Typescript. Bibliography: p. 302-340.

Dissertation (MBus) -- AUT University, 2008. / Includes bibliographical references. Also held in print (ix, 113 leaves ; 30 cm.) in City Campus Theses Collection (T 658.4080951 LI)

Thesis (Ph.D. Management Communication)--University of Waikato, 2009. / Title from PDF cover (viewed July 10, 2009) Includes bibliographical references (p. 178-202)

Thesis (MBus)--AUT University, 2010. / Includes bibliographical references. Also held in print (viii, 142 leaves : ill. ; 30 cm.) in the Archive at the City Campus (T 658.408 DAI)

Thesis (Ph.D.)--Victoria University of Wellington, 2010. / Includes bibliographical references.

O relacionamento entre empresas e sociedade faz emergir a necessidade de prestação de contas a distintos grupos de interesse e a DVA apresenta-se como ferramenta importante, ao apresentar informações relevantes a diferentes stakeholders. Este trabalho discute a interpretação dessa demonstração a partir do que se concebe no senso comum, propondo-se a identificar e caracterizar mitos originados numa leitura simplista da DVA, bem como verificar o impacto do setor de atuação sobre a análise. A plataforma teórica edifica-se sobre a teoria dos stakeholders que, para determinar grupos efetivamente relevantes à entidade, se distingue nos atributos: poder, legitimidade e urgência. Analisa a DVA em sua gênese e desenvolvimentos posteriores até os dias atuais. Para responder à questão de pesquisa, Quais as verdades e os mitos contidos na interpretação da Demonstração do Valor Adicionado?, tomou-se como base uma amostra composta de informações contábeis de 6.286 empresas não financeiras, oriundas de diversos setores, extraídas do banco de dados mantido pela Fipecafi e utilizado como fonte para o ranking das Melhores e Maiores, da Revista Exame. O estudo abrange os anos de 2004 a 2009. Os resultados demonstraram haver correlação positiva e moderada entre valor adicionado e lucro líquido ajustado, indicando que elevações do lucro podem estar acompanhadas de aumentos do valor adicionado; nesse caso, a segregação setorial não apontou resultados distintos em relação à amostra global, apenas realçando a tendência observada. As correlações de Spearman indicaram a existência de relacionamento estatístico entre o valor adicionado destinado aos empregados e o destinado aos acionistas, sob a forma de juros sobre capital próprio e dividendos, embora essa associação negativa tenha se apresentado em nível moderado. Nesse caso, a consideração dos setores de atuação apontou algumas diferenças, como, por exemplo, para o setor 1, constituído basicamente por empresas comerciais, no qual não se identificou significativo nível de associação. Nos demais setores, identificou-se uma associação negativa e moderada entre as variáveis testadas. Os resultados globais dos testes de médias indicaram não haver indícios de que as destinações do valor adicionado se comportassem de modo constante, exceção feita ao item lucro retido; entretanto, a separação por setores trouxe novas informações, sobretudo para os setores 1 (comércio em geral); 3 (serviços) e 4 (energia), cujas distribuições não apresentaram, na média, diferenças expressivas. A aplicação de modelos lineares generalizados destacou que somente a variável rentabilidade ajustada ao patrimônio líquido (Rent) foi significativa no modelo, em todos os anos da análise, tendo apresentado sinal negativo. Apenas, em 2007, a variável crescimento de vendas (Cresc) mostrou-se significativa no modelo e, também, com sinal negativo. As correlações de Spearman indicaram a existência de associação positiva e fraca, entre 2004 e 2007, e moderada, em 2008 e 2009. A consideração dos setores não conferiu novos contornos aos achados, apenas um destaque em relação ao setor 4 (formado por empresas de energia elétrica), em que ocorreu uma elevação dos níveis de associação: de parâmetro fraco para moderado. Assim, os resultados dos testes estatísticos permitiram um real aprofundamento da análise da DVA, de modo a desvendar alguns mitos, pelo menos, no que possa ser aplicável à amostra utilizada. / The relationship between entities and the society brings to the fore a need for a public accountability to specific groups. VAS proves to be an important tool to achieve this need when demonstrating relevant information to various stakeholders. This study aims to discuss the VAS interpretation from the common sense knowledge, consequently identifying and characterizing the myths derived from a simplistic VAS interpretation, as well as checking the impact of a product sector over this analysis. The stakeholders theory on power, legitimacy and urgency as means to identify the most relevant groups for an entity is the theoretical basis for this study. Moreover, this paper analyses the VAS origin and its development down to our day. From Fipecafi database, which ranks Maiores e Melhores, published by Exame magazine, accounting information of 6,286 sample entities, from different sectors, with the exception of non-financial enterprises, was selected to answer the question: What are the truths and myths within the Value Added Statement interpretation? This study spans the years 2004 to 2009. The results disclosed a positive and moderate correlation between added value and adjusted net profits, indicating that higher profits may be accompanied by higher added value. In this case, an isolated sector did not display a distinct result in relation to the overall sample, but simply emphasized the tendency identified above. Spearmans rank correlation coefficient identified a statistical connection between the added value dispensed to employees and to the stakeholders in the form of interest on own equity and dividend, although such negative relation was presented in a moderate level. In this case some differences were identified when studying the product sectors, such as found in sector 1, made up mainly of commercial enterprises, where no significant level of association was identified. Tested variables displayed a negative and moderate association within other sectors. In addition, except for retained earnings, overall results of main tests showed no sign of the applied added value behaving. However, when sectors were isolated, new information was brought to light, specially in sectors 1 commerce; 3 service; and 4 energy. In their distribution, no significant differences were found. Overall linear models highlighted that only the Rent variable had a significant outcome to the model during the whole period of time, and with a negative result. The Cresc variable had an important outcome, only in 2007, with a negative result as well. The Spearmans rho general outcome indicated a positive and weak association from 2004 to 2007, and a moderate one, for the 2008 and 2009 period. The analysis of the sectors did not add new information to the finds, except for sector 4, the energy segment, which the association level raised from weak to moderate. To sum up, the outcome of the statistical tests has led to a much deeper VAS analysis, at least unveiling some myths related to the sample analyzed

Read the abstract in the section 00front of this document. / Dissertation (MEng (Environmental Engineering))--University of Pretoria, 2006. / Chemical Engineering / unrestricted

The research was carried out using a participatory action research approach to develop social accounts with Jesmond Swimming Pool (JSP). The original motivation to carry out this project was to see what social accounts would look like and whether it was possible to develop them in this organisation. The experience of doing social accounts is further examined using Gray, et al., (1997) to explore whether these were either ‘ideal’ or ‘good’ social accounts for the organisation. A communitarian philosophical framework is used in order to examine the conceptualisation of ‘good’ social accounts. The first part of the thesis explores the social and environmental accounting (SEA) and accountability literature, with the second part exploring the experience of reaching initial agreement to do social accounts (SAs). The agreement to do the accounts was then followed by two years of social accounts developed with JSP. This empirical data provides a detailed account from the perspectives of insiders and other sources as to the experience of doing social accounts. This experience is then opened up to interrogation from a wider view point. The third part of the thesis examines the experience of JSP using third sector communitarian philosophy and a voluntary accountability framework in order to demonstrate that JSP could provide an example of a ‘good’ or ‘ideal’ social account. This raises the issue of whether or not ‘good’ or ‘ideal’ social accounts for third sector organisations are only possible within a communitarian paradigm. If it is possible to establish what ‘good’ social accounts entail then it may be appropriate to extend this approach to other contexts, for example, the public sector or the corporate world.

Unemployment within the South African economy has indicated to be a prominent issue with an official unemployment rate of 25.2% in the year 2013 (Statistics South Africa, 2013). The South African government released the National Growth Path that is primarily focused on creating stable economic growth, in order to create jobs as well as eradicate inequality. This is followed by the Industrial Policy Action Plan 2 (IPAP2) document which includes a policy package to facilitate the specific industries that are identified for job creation (DTI, 2012). Thus, employment creation has become a real concern within the South African context. The highest percentage of total employment has remained within the services industry since 2004, at a rate above 60%. This is double the combined employment within agriculture and industry, with agriculture at 5% and industry at 25% of total employment. Thus the services industry has contributed to the highest amount of employment in South Africa. The exports of services have grown consistently since the year 2004. The largest exporter within the services industry is the travel sector, with substantial exports which peaked at 9 billion dollars in 2013. When analysing the remaining service sectors within the South African economy, it indicates that there can be a greater deal of growth in exports, with the majority of service sectors exporting less than 1 billion dollars. Export expansion can be a basis to growth in employment creation, if policy can specifically be focused towards it. Because of the demand for methods and strategy for employment creation, this study reviewed the literature regarding the effects of export expansion, as well as research methods to identify labour intensive sectors and their spill-over effects. Studies show that the increases in exports have a predominantly positive effect on employment. Furthermore, these studies also found prominent inter-linkages of services sectors within the economy. The aim of this study was to determine the most employment-intensive services sectors and their linkages with other sectors within the South African economy, in order to make recommendations for policy makers towards sustainable economic growth and job creation in the services sector. The Social Accounting Matrix (SAM) used in this study model generally explains through a general table of a region or nation, by listing the regional or national economy accounting data within a square table. Thus the main goal of the SAM model was to form a comprehensive economic-wide database, which included information about all the productive activities in the economy, as well as incorporating unproductive institutions and markets, such as capital markets, factor markets, government, households and the rest of the world. The above model can thus be used to determine the link between a specific sectors expansion and the labour intensity of that sector. Furthermore, the model is not only limited to measure labour intensity, but it can also measure the specific GDP and production spill-over effects for a specific sector within the economy. Therefore, the study could analyse the spill-over effects of specific services sectors, as well as the possible employment effect it could have throughout the South African economy. The results of the study could then also be used as a strategy for export expansion and employment creation. There is currently no policy focused strategy for the services industry, which could become beneficial. The first step for the empirical analysis was to identify the services sectors which are tradable/ exportable. The following SAM services sectors are more tradable/ exportable than others in commercial terms, and thus they will be used in the analysis of this study: - Building and Construction - Trade - Accommodation - Communication - Finance and Insurance - Real Estate - Business Services - Community, Social and Personal Services In the second part of the study, the objective was to determine the most employment-intensive services sectors and its linkages with other sectors within the South African economy, in order to make recommendations for policy makers towards sustainable economic growth and job creation in the services sector. The results of this study indicated that an increase in the exports of services in South Africa has a definite impact on employment in the following sectors: - Production o Accommodation, Real Estate and Building and Construction - GDP o Accommodation, Real Estate and Building and Construction - Labour o Community, Social and Personal Services, Accommodation, and Business Services / MCom (International Trade), North-West University, Potchefstroom Campus, 2015

Unemployment within the South African economy has indicated to be a prominent issue with an official unemployment rate of 25.2% in the year 2013 (Statistics South Africa, 2013). The South African government released the National Growth Path that is primarily focused on creating stable economic growth, in order to create jobs as well as eradicate inequality. This is followed by the Industrial Policy Action Plan 2 (IPAP2) document which includes a policy package to facilitate the specific industries that are identified for job creation (DTI, 2012). Thus, employment creation has become a real concern within the South African context. The highest percentage of total employment has remained within the services industry since 2004, at a rate above 60%. This is double the combined employment within agriculture and industry, with agriculture at 5% and industry at 25% of total employment. Thus the services industry has contributed to the highest amount of employment in South Africa. The exports of services have grown consistently since the year 2004. The largest exporter within the services industry is the travel sector, with substantial exports which peaked at 9 billion dollars in 2013. When analysing the remaining service sectors within the South African economy, it indicates that there can be a greater deal of growth in exports, with the majority of service sectors exporting less than 1 billion dollars. Export expansion can be a basis to growth in employment creation, if policy can specifically be focused towards it. Because of the demand for methods and strategy for employment creation, this study reviewed the literature regarding the effects of export expansion, as well as research methods to identify labour intensive sectors and their spill-over effects. Studies show that the increases in exports have a predominantly positive effect on employment. Furthermore, these studies also found prominent inter-linkages of services sectors within the economy. The aim of this study was to determine the most employment-intensive services sectors and their linkages with other sectors within the South African economy, in order to make recommendations for policy makers towards sustainable economic growth and job creation in the services sector. The Social Accounting Matrix (SAM) used in this study model generally explains through a general table of a region or nation, by listing the regional or national economy accounting data within a square table. Thus the main goal of the SAM model was to form a comprehensive economic-wide database, which included information about all the productive activities in the economy, as well as incorporating unproductive institutions and markets, such as capital markets, factor markets, government, households and the rest of the world. The above model can thus be used to determine the link between a specific sectors expansion and the labour intensity of that sector. Furthermore, the model is not only limited to measure labour intensity, but it can also measure the specific GDP and production spill-over effects for a specific sector within the economy. Therefore, the study could analyse the spill-over effects of specific services sectors, as well as the possible employment effect it could have throughout the South African economy. The results of the study could then also be used as a strategy for export expansion and employment creation. There is currently no policy focused strategy for the services industry, which could become beneficial. The first step for the empirical analysis was to identify the services sectors which are tradable/ exportable. The following SAM services sectors are more tradable/ exportable than others in commercial terms, and thus they will be used in the analysis of this study: - Building and Construction - Trade - Accommodation - Communication - Finance and Insurance - Real Estate - Business Services - Community, Social and Personal Services In the second part of the study, the objective was to determine the most employment-intensive services sectors and its linkages with other sectors within the South African economy, in order to make recommendations for policy makers towards sustainable economic growth and job creation in the services sector. The results of this study indicated that an increase in the exports of services in South Africa has a definite impact on employment in the following sectors: - Production o Accommodation, Real Estate and Building and Construction - GDP o Accommodation, Real Estate and Building and Construction - Labour o Community, Social and Personal Services, Accommodation, and Business Services / MCom (International Trade), North-West University, Potchefstroom Campus, 2015