When economic crime is discovered it tends to result in solutions that strengthen the audit. In 2010 a law was adopted which reduced the influence of the audit. The reform gave the smallest companies the opportunity to actively refrain external audit. That can be seen as remarkable as the auditors are the primary control organ of smaller companies. The reform was introduced to simplify the administrative burden and reduce its costs. This qualitative study aims to explain the factors that have been affected by the abolition of auditing based on the auditors' perspective. By answering the research questions: What are the effects caused by the elimination of auditing requirements for smaller companies from the auditor's perspective? What does the financial crime look like in these companies and what factors affect the auditors' decision-making regarding eco-crime? What affects individuals' inclination to commit financial crime? The aim of this study is to chart the factors that have been affected by the elimination of auditing for small companies from the perspective of auditors. Furthermore, the study aims to increase the understanding of the interplay between company stakeholders, small companies and auditors, as there is currently no qualitative research in this area. The research questions are answered using collected secondary data and qualitative interviews. The conclusion of the study suggests that the abolition meant that business leaders without the necessary skills now produce the annual report and the current accounts. Further effects that have arisen are that authorities have increased workload due to both poor annual reports and that audit work has to some extent been shifted from auditors to government agencies. The bolition has also resulted in an increased incidence of economic crime. The factors that affect he auditors' inclination to report criminal acts are primarily; transaction size, the individual's wareness of the crime, the motivation behind it, the customer's inclination to remedy the act and the parties concerned by the action. The study indicates that there is a correlation between the existence of financial crime and high frequency of cash handling. The factors that influence an individual to commit crimes are corporate culture. In the companies where employees commit financial crime, mainly lack of internal control is seen as the reason.

On étudie une sous-classe des suites b-multiplicatives rarefiées avec un pas de raréfaction p premier, et on trouve une structure asymptotique avec un exposant alphain]0,1[ et une fonction de raréfaction continue périodique. Cette structure vaut pour les suites qui contiennent des nombres complexes du disque unité (section 1.1), et aussi pour des systèmes de numération avec b chiffres successifs positifs et négatifs (section 1.2). Ce formalisme est analogue à celui décrit (pour le cas particuler de la suite de Thue-Morse) par Gelfond; Dekking; Goldstein, Kelly, Speer; Grabner; Drmota, Skalba et autres. Dans la deuxième partie, largement indépendante, on étudie la raréfaction dans les suites composées de -1,0 et +1. On se restreint davantage au cas où b engendre le groupe multiplicatif modulo p. Cette hypothèse est conjecturée (Artin) d'être vraie pour une infinité de nombres premiers. Les constantes qui apparaissent s'expriment alors comme polynômes symétriques des P(zeta^j) où P est un polynôme à coefficients entiers, zeta est une racine primitive p-ième de l'unité, $j$ parcourt les entiers de 1 à p-1 (ce lien est explicité dans la section 1.3). On définit une méthode pour étudier les valeurs de ces polynômes symétriques, basée sur la combinatoire, notamment sur le problème de comptage des solutions des congruences et des systèmes linéaires modulo p avec deux conditions supplémentaires: les résidus modulo p utilisés doivent être non nuls et différents deux à deux. L'importance est donnée à la différence entre les nombres de soluions de deux congruences qui ne diffèrent que du terme sans variable. Le cas des congruences de la forme $x_1+x_2+...+x_n=i mod p$ équivaut à un résultat connu. Le mémoire (section 2.2) lui donne une nouvelle preuve qui en fait une application originale de la formule d'inversion de Möbius dans le p.o.set des partitions d'un ensemble fini. Si au moins deux coefficients distincts sont présents, on peut classer les réponses associées à toutes les congruences possibles qui ont un ensemble fixe de coefficients (de taille d), dans un tableau qu'on va appeler un "simplexe de Pascal fini". Ce tableau est une fonction delta:N^d->Z restreinte aux points de somme des coordonnées inférieure à p (un simplexe), avec deux propriétés: l'équation récursive de Pascal y est vérifiée partout sauf les points où la somme des coefficients est multiple de p (qui seront appelés les "sources" et forment un sous-réseau de l'ensemble des points entiers), et les valeurs en-dehors du simplexe induites par l'équation sont nulles (c'est démontré, en réutilisant la méthode précédente, dans la section 2.3 et en partie 2.4). On décrit un algorithme (section 2.4) qui consiste en applications successives de l'équation dans un ordre précis, qui permet de trouver l'unique fonction delta qui vérifie les deux conditions. On applique ces résultats aux suites b-multiplicatives (dans la section 2.5). On montre aussi que le nombre de sources ne dépend que de la dimension du simplexe d et de la longueur de son côté p. On formule la conjecture (partie 2.6) qu'il serait le plus petit possible parmi les tableaux de forme d'un simplexe de la dimention fixe et taille fixe qui vérifient les mêmes conditions. On montre un premier résultat sur les systèmes de deux congruences linéaires (section 2.5.4), et on montre (section 1.4) un lien avec une méthode de Drmota et Skalba pour prouver l'absence de phénomène de Newman (dans un sens précis), décrit initialement pour la suite de Thue-Morse et tout p tel que b engendre le groupe multiplicatif modulo p, et généralisé (section 1.4) à la suite (-1)^{nombre de chiffres 2 dans l'écriture en base 3 de n} appelée "++-". Cette problématique est riche en problèmes d'algorithmique et de programmation. Différentes sections du mémoire sont illustrées dans l'Annexe. La plupart de ces figures sont inédites. / The primary object of study is a subclass of b-multiplicative sequences, p-rarefied which means that the subsequence of terms of index multiple of a prime number p is taken. The sums of their initial terms have an asymptotic structure described by an exponent alphain]0,1[ and a contnous periodic "rarefaction function". This structure is valid for sequences with complex values in the unit disc, in both cases of the usual numerating system (section 1.1) and one with b successive digits among which there are positive and negative (section 1.2). This formalism is analogous to the formalism for the Thue-Morse sequence in texts by Gelfond; Dekking; Goldstein, Kelly, Speer; Grabner; Drmota, Skalba and others. The second, largely independent, part concerns rarefaction in sequences with terms in -1,0 or 1. Most results concern the case where b is a generator of the multiplicative group modulo p. This condition has been conjectured to be valid for infinity of primes, by Artin. The constants which are important, can be written as symmetric polynomials of P(zeta^j) where zeta is a primitive p-th root of unity, P is a polynomial with integer coefficients and j runs through the numbers from 1 to p-1 (section 1.3). The text describes a combinatorics-based method to study the values of these symmetric polynomials, where the combinatorial problem is as follows. Count the solutions of a linear congruence or a system modulo p, which satisfy a condition: the values of variables must be different from each other and from zero. Importance is attached to the difference between the numbers of solutions of two congruences that differ only in the free term. For the congruences of the form $x_1+x_2+...+x_n=i mod p$ this problem reduces to a well-known result. The text (section 2.2) gives an original proof of it, using the Möbius inversion formula in the p.o.set of partitions of a finite set. If at least two distinct coefficients are present, we can fix a set of coefficients (of size d) and put the answers corresponding to all possible linear congruences into an array that will be called "finite Pascal's triangle". It is a function delta:N^d->Z restricted to inputs with the sum of coordinates smaler than p (a simplex), and it has two properties. A recursive equation similar to the equation of Pascal holds everywhere except the points where the sum of coefficients is a multiple of p (a sublattice of Z^d the points of which are called "sources"); the values induced by this equation beyond the simplex are zeroes (section 2.3 and part of 2.4). An algorithm that finds the unique function delta satisfying these condiditions is described (section 2.4). It consists in successive applications of the equation in a precise order. These results are then applied to the b-multiplicative sequences (section 2.5). We also prove that the number of sources depends only on the dimention d and the size p of the simplex. We conjecture (section 2.6) that this number is the smallest possible for all numerical arrays of the same dimention and size that satisfy the same conditions. A first result about the systems of two linear congruences is proved (section 2.5.4). It is shown how these systems are related to a method by Drmota and Skalba of proving the absence of Newman's phenomenon (in a precise sence) initially described for the Thue-Morse sequence and for a prime p such that 2 is a generator of the multiplicative group modulo p, then extended to the sequence (-1)^{number of digits 2 in the ternary extension of n} called "++-". These questions generate many algorithmic and programming problems. Several sections link to illustration situated in the Annexe. Most of these figures are published for the first time.

L’oeuvre anthropologique de Claude Lévi-Strauss a joui, dès les années cinquante, d’un succèsretentissant dans le champ des sciences humaines et sociales. Dans celui spécifiquement de l’art, ce futd’abord le cas, avant que l’ethnologue ne récuse rapidement toute alliance possible avec la créationmoderne. Face à ce désaveu brutal, par contrecoup, la pensée esthétique de l’anthropologue est depuisrégulièrement reléguée au rang des conservatismes. Il y a dans les arts plastiques, comme un malaiseLévi-Strauss. Partant de ce constat, le présent travail entend faire corps selon deux aspects étroitementmêlés.Le premier consiste à « servir » Lévi-Strauss. En effet, l’examen démontre qu’il est, par bien desaspects, difficile de réduire l’auteur des Mythologiques à la figure de l’amateur gêné par l’aspect radicaldes avant-gardes. Dans une approche apaisée, le débat avec l’art moderne est alors rouvert afin decomprendre les ressorts profonds du positionnement esthétique de l’anthropologue. Elargissant la focale,l’étude tente de saisir l’art selon une approche civilisationnelle. L’Occident, en tant qu’entité culturelle,est analysé au regard du primat accordé dès l’antiquité au logos et jusqu’à son expression moderne autravers de la pensée scientifique.L’autre aspect de ce travail consiste cette fois à « se servir » de la pensée lévi-straussienne dans lebut d’élaborer les bases d’une postmodernité débarrassée de l’écueil du « tout se vaut ». Des outils aupremier rang desquels le triangle culinaire ainsi que la méthode structurale, sont également convoquésafin d’instruire les possibilités d’un rééquilibrage entre pensée scientifique et pensée mythique. Sefaisant, le travail tente de montrer le caractère profondément poïétique de la pensée lévi-straussienneainsi que de répondre à la question posée par la poïétique de René Passeron : « Si l’art est exemplaire, illui faut dire en quoi. »De la rencontre entre les deux grands aspects précités, naît la thèse majeure de ce présenttravail. Celle-ci consiste à démontrer combien le malaise Lévi-Strauss n’est en fait que l’autre nom dumalaise postmoderne, sa forme paradigmatique. / Since the 50’s, Levi-Strauss anthropological work has enjoyed a huge success in the socialsciences as well as in the Arts. These were parallel until the ethnologist quickly refused every possiblealliances with modern arts. As a direct consequence of this brutal disavowal, the anthropologist'saesthetic thought is regularly pushed into conservatism, thus, the inception of a Lévi-strauss vexationwithin the plastic arts. It is upon this that this discussion will be based.On one hand, this work will use Lévi-Strauss's thought. Indeed, the author of theMythologiques can't be reduced to the image of an amateur uncomfortable with the radical side of theavant-garde's thought. We'll reopen the discussion about modern art in order to understand the roots ofthe aesthetic positioning of the anthropologist. The cultural point of view in the arts will be the centerof this work. The cultural entity of the western civilization is analyzed from the primal importance itgranted since the antiquity to the logos until its modern expression : the rational thought.On the other hand, this work is permitted by the levi-straussian way of thinking and elaboratesthe basis of a postmodernity freed from the « all is equal » problem. Many tools such as the culinarytriangle and the structural method will be employed in discussing this. They help in keeping the delicatebalance between the rational and the natural thought, Thus, this is an attempt to answer a questionraised in the poietics of René Passeron : « If art is an exemple, we must say in which way it is. »These two sides create the main part of this work which demonstrates how the Lévi-Straussvexation is actually the other name for the postmodern vexation. We could even say that it is itsparadigmatic form.

This paper defines generalized binomial coefficients and shows that they can be used to generate generalized Pascal's Triangles and have properties analogous to binomial coefficients. It uses the generalized binomial coefficients to compute the Dilworth number and the Sperner number of certain rings.

Background: The Vaal Triangle is an area generally associated with a number of harmful determinants of health since it houses diverse industrial processes and industrial development in South Africa, hence being categorised as an outdoor air pollution priority area in 2006. Method: A cross-sectional inter-comparative study to the 1990 Vaal Triangle Air Pollution and Health Study (VAPS) was conducted in 2010. The main objectives of this study were to measure the prevalence of upper and lower respiratory illnesses of 10-year-old children in 2010 and compare those findings to the 1990 study, and lastly to identify risk and protective factors for respiratory illnesses in 1990 and in 2010. In addition, the association between exposure factors (risk and protective factors) that are sources of indoor air pollution and factors related to diet and household living conditions and their associations with upper and lower respiratory health illnesses in 1990 and 2010 was determined. Results and Discussion: The prevalence of the respiratory health outcomes in the 1990 study and 2010 study cannot be compared directly since a 1-year prevalence was determined in 1990 and a 6-month prevalence in 2010. Throughout the dissertation this should be kept in mind. The change in prevalence of a respiratory health outcome observed in 1990 and in 2010 is just an indication of the possible change. The 1990 1-year prevalence and the 2-week 2010 prevalence of asthma were the same in the two study populations (i.e. 12%). The 6-month prevalence of sinusitis, bronchitis and pneumonia in 2010 was lower when compared to the yearly prevalence of these illnesses in the 1990 study. On completion of the multivariate analyses, in 1990 study, the use of a gas heater acted as a risk factor for pneumonia (a lower respiratory illness), with a odds ratio of 3.67 (1.15-11.71) and a p-value of 0.03, whilst environmental tobacco smoke within the household was protective of hay fever and sinusitis (upper respiratory illnesses). In the 2010 study, the consumption of chicken and/or fish and fruit at least three times a week was protective of bronchitis (with odds ratios of 0.23 and 0.26 respectively). Conclusion and Recommendations: It is not certain whether the change in the respiratory health status of 10-year-olds living in the Vaal Triangle is real as the prevalence of health outcomes in the two studies cannot be compared directly to one another due to the differences in prevalence time periods in the two studies. Nevertheless, a statistically significant change was observed in the prevalence of sinusitis, earache, bronchitis, and pneumonia between the two study populations. It is imperative to have a study protocol; this ensures all levels of measure are consistent in both studies and leads to a dataset of high quality. There is also a need for more analytical epidemiological studies (i.e. cohort, time-series, case-crossover and panel studies) to be done in South Africa, addressing indoor and outdoor air pollution and respiratory health. / Dissertation (MSc)--University of Pretoria, 2013. / gm2014 / School of Health Systems and Public Health (SHSPH) / unrestricted

[pt] O desenvolvimento tecnológico, cada vez mais acelerado, possibilitou o aperfeiçoamento das mídias disponíveis em um nível nunca antes visto, contribuindo significativamente para a transmissão de diversos conteúdos aos discentes no âmbito escolar como, por exemplo, os pontos notáveis de um triângulo e a Reta de Euler trazendo vários conceitos como: mediana, baricentro, bissetriz, incentro, ortocentro, mediatriz e o circuncentro, sendo este último o foco deste estudo que busca apresentar a proposta da utilização do vídeo A Comunidade: Circuncentro do triângulo, como forma de aperfeiçoar o conhecimento deste conceito de uma maneira dinâmica, através da solução de um problema prático sobre o local mais ideal para a construção de uma horta, sem que a mesma cause problemas às fazendas vizinhas. O tema se justifica devido à necessidade de desenvolvimento de competências necessárias para que os alunos estejam preparados para superar desafios sobre o conteúdo, sendo este possível através da análise de problemas práticos, como o apresentado no vídeo sugerido, que agrega valor ao processo de ensino aprendizagem desenvolvido em sala de aula. / [en] The increasingly accelerated technological development has enabled the improvement of available media at a level never seen before, significantly contributing to the transmission of various contents to students in the school environment, such as the remarkable points of a triangle and the Euler Line bringing several concepts such as: median, barycenter, bisector, incenter, orthocenter, bisector and circumcenter, the latter being the focus of this study that seeks to present the proposal to use the video The Community: Circumcenter of the triangle as a way to improve the knowledge of this concept in a dynamic way, through the solution of a practical problem about the most ideal place to build a vegetable garden, without causing any problems to neighboring farms. The theme is justified due to the need to develop the skills necessary for students to be prepared to overcome challenges regarding the content, which is possible through the analysis of practical problems, such as the one presented in the suggested video, which adds value to the teaching-learning process developed in the classroom.

The primary objective of the study was to determine the business success factors for the second-hand motor vehicle industry in the Vaal Triangle. This kind of study has never been conducted before within the Vaal Triangle and it is therefore intended to contribute to the body of knowledge within the field of entrepreneurship. A questionnaire was designed and distributed to dealerships within the Vaal Triangle region, and it was administered by the researcher. There are one hundred and twenty three (123) dealerships in the Vaal Triangle and fifty eight (58) participated in the study. The demographics of the study revealed that males dominate car dealerships as compared to females, and also that Whites and Indians are the dominating races. Most participants are relatively young, i.e. less than 35 years and also the majority of dealerships are less than 15 years old. Furthermore, the study found that participants preferred starting a business from their pockets rather than going to the bank or government institutions such as IDC or NEF for funding. There was no significant difference in opinion between males and females. There were, however, medium to large differences in opinion between owner, manager and sales executive on some of the entrepreneurial constructs, for example, customer services and SME characteristics. The study concluded that business success factors for the second-hand car industry in the Vaal Triangle region are (ranked from highest to lowest): Entrepreneurial competences, Marketing of the dealership, Dealership location, Product and Customer services, Characteristics of the Small Medium Enterprise and lastly, Resources and funding of the business. Based on the results of the analysis and discussions, practical recommendations are made which will assist in improving the knowledge in the field of entrepreneurship within the car industry. / MBA (Business Administration), North-West University, Potchefstroom Campus, 2015

The primary objective of the study was to determine the business success factors for the second-hand motor vehicle industry in the Vaal Triangle. This kind of study has never been conducted before within the Vaal Triangle and it is therefore intended to contribute to the body of knowledge within the field of entrepreneurship. A questionnaire was designed and distributed to dealerships within the Vaal Triangle region, and it was administered by the researcher. There are one hundred and twenty three (123) dealerships in the Vaal Triangle and fifty eight (58) participated in the study. The demographics of the study revealed that males dominate car dealerships as compared to females, and also that Whites and Indians are the dominating races. Most participants are relatively young, i.e. less than 35 years and also the majority of dealerships are less than 15 years old. Furthermore, the study found that participants preferred starting a business from their pockets rather than going to the bank or government institutions such as IDC or NEF for funding. There was no significant difference in opinion between males and females. There were, however, medium to large differences in opinion between owner, manager and sales executive on some of the entrepreneurial constructs, for example, customer services and SME characteristics. The study concluded that business success factors for the second-hand car industry in the Vaal Triangle region are (ranked from highest to lowest): Entrepreneurial competences, Marketing of the dealership, Dealership location, Product and Customer services, Characteristics of the Small Medium Enterprise and lastly, Resources and funding of the business. Based on the results of the analysis and discussions, practical recommendations are made which will assist in improving the knowledge in the field of entrepreneurship within the car industry. / MBA (Business Administration), North-West University, Potchefstroom Campus, 2015

Prof. Marcel Wild completed his PhD with Zurick University and this is a copy of the original works / The original works can be found at http://www.hbz.uzh.ch/ / ABSTRACT: A linear representation of a modular lattice L is a homomorphism from L into the lattice Sub(V) of all subspaces of a vector space V. The representation theory of lattices was initiated by the Darmstadt school (Wille, Herrmann, Poguntke, et al), to large extent triggered by the linear representations of posets (Gabriel, Gelfand-Ponomarev, Nazarova, Roiter, Brenner, et al). Even though posets are more general than lattices, none of the two theories encompasses the other. In my thesis a natural type of finite lattice is identified, i.e. triangle lattices, and their linear representation theory is advanced. All of this was triggered by a more intricate setting of quadratic spaces (as opposed to mere vector spaces) and the question of how Witt’s Theorem on the congruence of finite-dimensional quadratic spaces lifts to spaces of uncountable dimensions. That issue is dealt with in the second half of the thesis.

<p>Purpose: The purpose of this thesis is to increase the understanding of the link between internal marketing and customer relationship management by conducting a case study of one Nordea call center.</p><p>Background: Keeping existing customers is less expensive than acquiring new ones. Nowadays, up to sixty percent of marketing budgets are being dedicated towards retaining customers. So forth customer relationship manage-ment is slowly beginning to penetrate the banking industry as sustaina-ble relationships between organizations and their customers are becom-ing more evident.</p><p>Theory: The case study is based on an internal marketing model by Bansal et al. (2001) which shows how managers can influence the job satisfaction of their employees through six dimensions. Based on the previously men-tioned model, customer relationship management theory and the service marketing triangle by Kotler et al. (2002), the researchers present their our own model, at the end of the theoretical section, which seeks to en-hance the understanding of the link between internal marketing and cus-tomer relationship management.</p><p>Method: Since there was lacking theoretical evidence in how to link internal marketing to customer relationship management, the study was of exploratory nature. Qualitative data was collected by conducting two fo-cus groups (independently of each other) at one Nordea call center. The first focus group was composed of five managers and the second focus group of three frontline employees.</p><p>Conclusion: Nordea has been used as an example to illustrate that customer relation-ship management, such as using sales opportunities to strengthen rela-tionships with customers, is dependent on managers‟ ability to “sell” the organization‟s customer relationship management ideas to its front-line employees. Moreover managers have the ability through the six dimensions of internal marketing to affect job satisfaction which in turn will determine how frontline employees make use of the sales opportu-nities provided by Nordea‟s content management system (CMS).</p>