The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.

With the fast pace that technology is currently developing, technology forms a bigger part of our day to day lives. Technological advancement has an impact on all aspects of life, including how we communicate with one another. This has caused an increase in social media usage. South Africa is in no way an exception to this growing trend. The escalation of the use of social media platforms has brought with it the rise in the wrongful use of social media. The growth in wrongful use would lead to the proliferation of legal consequences for defamatory statements with regard to social media situations. The question arises if South Africa‘s current legislation is able to regulate the new phenomena of defamatory statements on social media platforms. The conclusion was reached that South Africa‘s current legislation is more than adequate to regulate this new form of defamation. With the qualification that that judges apply the current legal principles of the law of delict to this new form of defamation correctly. Educating and informing judges, as well as the public is vital in preventing this new form of defamation to become problematic. / LLM, North-West University, Potchefstroom Campus, 2015

With the fast pace that technology is currently developing, technology forms a bigger part of our day to day lives. Technological advancement has an impact on all aspects of life, including how we communicate with one another. This has caused an increase in social media usage. South Africa is in no way an exception to this growing trend. The escalation of the use of social media platforms has brought with it the rise in the wrongful use of social media. The growth in wrongful use would lead to the proliferation of legal consequences for defamatory statements with regard to social media situations. The question arises if South Africa‘s current legislation is able to regulate the new phenomena of defamatory statements on social media platforms. The conclusion was reached that South Africa‘s current legislation is more than adequate to regulate this new form of defamation. With the qualification that that judges apply the current legal principles of the law of delict to this new form of defamation correctly. Educating and informing judges, as well as the public is vital in preventing this new form of defamation to become problematic. / LLM, North-West University, Potchefstroom Campus, 2015

Published Article / With the dawn of the new curriculum in this country, namely, Curriculum 2005 (C2005) in 1997, and the Revised National Curriculum Statement (RNCS) in 2002, which are the two major curriculum policy developments in South Africa (Ramsuran & Malcolm, 2006:515), it invited an assortment of reactions from the entire education fraternity. The most obvious and extensive critique of the curriculum was that of the Report of the Ministerial Review Committee, which was established to review it in 2000. The approach adopted in this study is to encompass both processes of initial introduction and the revision stages in its reference to the curriculum. This article however, reveals that despite these implementation challenges, the overwhelming majority (88%) of the teachers have not only begun to embrace it, but are also applying the OBE principles in their lessons.

Published Aticle / This article reports on the experiences of Mathematics educators during the implementation of the National Curriculum Statement (NCS) in Grades 10 - 12. The study is contained in five different, but educationally related constructs addressing training, problem areas which challenge or appeal to Mathematics educators, lesson planning, assessment strategies and the effective integration of OBE in the teaching of Mathematics. A mixed methods design was used, with data being collected and collated using questionnaires and semi-structured interviews. The quantitative data employed descriptive data analysis, while the qualitative data was analysed by identifying differences and similarities. The study revealed that educators differed in terms of the problems they encountered with implementing the NCS in Mathematics. They agreed, however, that the implementation was successful and that it contributed to better teaching.

The purpose of the study was to explore the implementation of the curriculum and assessment policy statements in the selected primary schools in Limpopo Province. An empirical investigation following qualitative approach was carried out to investigate the views of teachers from two primary schools in Capricorn District. Two curriculum advisors were interviewed as well as five teachers to find out their views and experiences on the CAPS training and implementation issues and challenges. The study confirms that teachers are not well prepared to meet the challenges of the CAPS. The time set aside for training is limited, the resources needed to support teachers and the implementation are inadequate and some of the trainers are not well prepared. The study recommends that the Department of Basic Education continues engaging with trainers, school management teams, teachers and learners and determine specific strategies, based on the school contexts, to improve the provision of training, resources and support to enable effective and efficient curriculum implementation. / Curriculum and Instructional Studies / M. Ed. (Curriculum Studies)

Förädlingsvärdemodellen har enligt tidigare forskning möjlighet att redovisa företags hållbara ansvarstagande på ett systematiskt och reglerat sätt vilket gör arbetet med hållbarhet möjligt att revidera och jämföra. Studiens syfte är att empiriskt testa en modifierad förädlingsvärdemodell och analysera svenska börsföretags förädlingsvärde fördelat mellan fyra hållbarhetsdimensioner. Vidare är syftet att se om skillnader i fördelningen av förädlingsvärdet finns mellan företag i olika storlekar och branscher.   Studien har gjorts genom kvantitativ metod och deduktiv ansats. Som tillvägagångssätt har innehållsanalys av företagens årsredovisningar valts. För att bearbeta och presentera datan har genomsnittsvärden och tabeller tagits fram.   Studiens empiriska resultat visar att svenska börsföretags hållbara ansvarstagande skiljer sig åt beroende på företagsstorlek och bransch. Slutsatser som dras är bland annat att stora företag tar ett större hållbarhetsansvar än små och medelstora företag samt att branscherna teknologi, hälsovård och industri är de branscher som tar det största hållbara ansvarstagandet.   Studiens praktiska resultat är att förädlingsvärdemodellen empiriskt testats och visat sig kunna användas för att analysera företags hållbara ansvarstagande. Det teoretiska resultatet är att skillnader i hur svenska börsföretag fördelar sina förädlingsvärden kan förklaras genom intressentteorin, legitimitetsteorin och enterpriseteorin. Förslag till fortsatt forskning är att testa modellen på fler företag i Sverige och i andra länder samt att testa beroendet mellan fördelningen, storlek och bransch. / The value added statement is a model that makes the sustainable responsibility taken by companies able to audit and compare in a systematic and regulated way. This study aims to empirically test a modified value added statement and analyze the Swedish listed companies value added distributed between the four dimensions of sustainability. Furthermore, the purpose is to see whether there are differences in the distribution of value added between companies of different sizes and industries.   The study is conducted with quantitative method, a deductive approach and content analysis of annual reports. To process and present the data, the average values ​​and tables have been produced.   The results shows that the model can be used to measure the listed Swedish companies' sustainable responsibility. The results also shows differences between small and medium-sized enterprises and large companies, and between companies in different industries. Conclusions that are drawn are that large companies and the industries technology, healthcare and industry are taking the biggest sustainable responsibility.   Suggestions for future research is to test the model on other companies in Sweden and in other countries. Other suggestions is to test the relations between the variables. The study's contribution is that the value added statement is empirically tested and proved to be useful to see the companies’ sustainable responsibility. The study also shows that the model can be used to see differences between companies of different size and industry, which can be explained by the stakeholder, legitimacy and enterprise theory.

Firm closeness or comparability is an important concept to investors. Knowing that two firms have been historically close and observing an information announcement by one of the firms gives the investor cues as to the future performance of the other firm. Furthermore, from a methodological point of view, researchers commonly control for firm--group closeness by using industrial classification schemes such as the SIC. To the extent that these schemes group dissimilar firms, the advantage of using these schemes is undermined. This paper more formally examines the comparability concept and develops two new measures of firm--group accounting closeness. Both measures are based on the co--movement of accounting fundamentals. I provide insight regarding the extent to which the SIC and GIC schemes group similar firms. Furthermore, a trading strategy utilizing information in the measures is developed and tested. Results indicate that, when industry closeness is high enough, abnormal returns in the range of 1-3% over a 1-3 day window can be earned around leader information announcement dates. Finally, I contribute to the contagion/information transfer literature, most notably Gleason et al. (2008), by showing that the contagion effects of accounting information announcements are increasing in the closeness of the industry.

This research examines the emergence of cycling-supportive land-use and transportation policies in Ontario and Hamilton, Ontario between 1990 and 2016. The focus of this thesis is on two questions that have been unexplored in previous research: (1) what cycling-supportive policies emerged in Provincial and Municipal government during this time?; and (2) what role, if any, did the Provincial position on cycling play in the development of Hamilton, Ontario cycling policies? A primary and secondary document review was undertaken to identify patterns between historical Provincial and Municipal policies. Three types of results are presented: (1) an examination of amendments to the Ontario Planning Act, emphasizing its effect on the role of policy in Ontario, the structure of the Ontario planning system, and on Municipal conformity; (2) a detailed review of emergent cycling-supportive policies and trends in Ontario and Hamilton, Ontario between 1990 and 2016; and (3) an analysis of evidence showing the influence of Provincial cycling-supportive policies on Hamilton plan policies. This research concludes that (1) novel cycling-supportive policies have emerged at both the Municipal and Provincial levels during the research period, and (2) evidence exists that Provincial land-use and transportation policies have influenced Hamilton’s cycling policy over the research period. / February 2017

1 Die Kurzfassung Diese Diplomarbeit befasst sich mit der Taktik der Überwindung der erlogenen Aussage bei der Vernehmung. Sie konzertiert sich in diesem Kontext auf ein Paar Themen, die unmittelbar vernehmende sind. Besonders handelt es sich um die Vorbereitung und den Verlauf der Vernehmung. Die Diplomarbeit befasst sich auch mit den Personen, die die andere vernehmen, oder die vernehmen wird. Bei den vernehmenden Personen konzentriert sich die Diplomarbeit hauptsächlich auf die Beschuldigte und die Zeugen, bei denen ein hohes Risiko sein kann, dass sie mit einer potenziellen Motivation lügenhaft aussagen können. Das Ziel der Arbeit ist, den Querschnitt durch die bisherigen Erkenntnisse über die erlogene Aussage bei der Vernehmung zu machen. Besonders wenn es sich um die Indikatoren und die nachfolgende Methodik handelt, die eine Anleitung sein können, um eine erlogene Aussage bei den konkreten Typen der Menschen zu überwinden. Am Schluss der Arbeit wird es sich auch mit physischdetektiven Untersuchungen befasst. Ein Teil der Arbeit sind auch die Ergebnisse der gegenwärtigen polizeilichen Praxis.