Abstracts in English, Afrikaans and Sepedi / Approximately half of the people in the world is female and yet women hold just more than one in every five senior management positions. This underrepresentation is a worldwide phenomenon that is also evident in the audit profession where there are few women at audit partner level. The purpose of this study was to explore the experiences of women audit managers – to gain an understanding of the reasons why they resign from audit firms before they are promoted to audit partner level. It was anticipated that this understanding could enable audit firms to develop and implement effective retention strategies to retain women in audit partner positions and to overcome the potential barriers to the equal representation of men and women in senior management positions in audit firms. An exploratory qualitative research approach and an interpretative phenomenological analysis design were used to explore and interpret the lived experiences of the women audit managers to understand the reasons why they resign from audit firms. The study found that unclear progression paths due to uncertain timelines, as well as the black economic empowerment pressures experienced by the audit firms, explained some of the women’s resignations from the audit firms. Unhealthy supervisor relationships, discrimination, no female role models and the “old boys club” as part of the audit firms’ leadership and organisational culture also played a prominent role in the women audit managers’ experiences. Moreover, unsatisfactory compensation together with no work-life balance were found to have influenced the majority of the women’s decisions to resign from the audit firms. Finally, the study also found that some of the participants’ aspirations to become audit partners were not distinct and that other matters were more important to them than their careers. / Alhoewel ongeveer die helfte van die wêreldbevolking vrouens is, is net een uit elke vyf senior bestuurders 'n vrou. Hierdie onderverteenwoordiging is 'n wêreldwye fenomeen, ook in die ouditberoep waar daar net 'n paar vrouens op ouditvennootvlak is. Die doel van hierdie studie was om die ervarings van vroulike ouditbestuurders te verken – om 'n begrip te kry van die redes waarom hulle bedank uit ouditfirmas voordat hulle tot ouditvennootvlak bevorder word. Die verwagting is dat hierdie begrip ouditfirmas in staat kan stel om effektiewe behoudstrategieë te ontwikkel en te implementeer om vrouens in ouditvennootposisies te behou en om die potensiële struikelblokke tot die gelyke verteenwoordiging van mans en vrouens in seniorbestuursposisies in ouditfirmas te bowe te kom. 'n Eksploratiewe, kwalitatiewe navorsingbenadering en 'n interpretatiewe, fenomenologiese ontledingsontwerp is gebruik om die geleefde ervarings van die vroulike ouditbestuurders te verken en te interpreteer om te kan verstaan waarom hulle uit ouditfirmas bedank. Die studie het bevind dat onduidelike progressiebane as gevolg van vae tydlyne, asook die druk van swart ekonomiese bemagtiging wat oudifirmas ervaar, kan verduidelik waarom sommige van die vrouens uit die ouditfirmas bedank. Ongesonde toesighouerverhoudings, diskriminasie, geen vroulike rolmodelle en die stelsel van baantjies vir boeties as deel van die ouditfirmas se leierskap- en organisasiekultuur speel ook 'n prominente rol in die vroulike ouditbestuurders se ervarings. Boonop is bevind dat onbevredigende vergoeding asook geen werk-lewebalans die meerderheid van die vrouens se besluite beïnvloed om uit die ouditfirmas te bedank. Die studie het ten slotte bevind dat dit nie sommige van die deelnemers se kennelike ambisie is om ouditvennote te word nie, en dat ander aangeleenthede van groter belang vir hulle is as hulle loopbane. / Tekanyetšo ya seripa sa batho mo lefaseng ke basadi efela basadi ke fela o tee godimo ga maemo a mahlano a bolaodi bja godimo. Kemedi ye ye nnyane ke setlwaedi sa motlalanaga seo se bonagalago ka go mošomo wa tlhakišo fao go nago le basadi ba bannyane maemong a bolekane bja tlhakišo. Mohola wa phatišišo ye e be e le go nyakolla maitemogelo a basadi ba balaodi ba batlhakiši – go kwešiša mabaka a go re ke ka lebaka la eng ba tlogela mešomo difemeng tša tlhakišo pele ba ka hlatlošetšwa maemong a bolekane bja tlhakišo. Go be go lebeletšwe gore kwešišo ye e ka kgontšha difeme tša tlhakišo go tlhabolla le go phethagatša maanotšhomo a maleba a go dula le bona sebaka mo go maemo a molekane wa tlhakišo le go fediša tšeo e ka bago mapheko go kemedi ya go lekana ga banna le basadi maemong a taolo ya godimo ka go difeme tša tlhakišo. Mokgwa wa diphatišišo tša boleng bja go nyakolla le tlhamo ya kahlaahlo ya ditiragalo tšeo di hlaloswago di be di šomišwa go nyakolla le go hlatholla maitemogelo ao balaodi ba tlhakišo ba basadi go kwešiša mabaka a go re ke ka lebaka la eng ba tlogela mošomo mo difemeng tša tlhakišo. Thuto ye e hweditše gore ditsela tša go se bonale tša kgatelopele ka lebaka la ditatelano tšeo di se nago bohlatse, go tee le matlafatšo ya ikonomi ya bathobaso tšeo di itemogetšwego ke difeme tša tlhakišo, e tlhalositše tše dingwe tša ditlogelo tša mošomo ka basadi go difeme tša tlhakišo. Dikamano tšeo di sa lokago le balebeledi, kgethollo, basadi ba go se tšewe bjalo ka mehlala le “old boys club” bjalo ka karolo ya boetapele bja difeme tša tlhakišo le setšo sa sehlongwa le tšona di ralokile karolo ya bohlokwa go boitemogelo bja balaodi ba basadi ba difeme tša tlhakišo. Go feta fao, tefelo yeo e sa kgotsofatšego go tee le tekanyetšo ya bophelo bja mošomo di hwetšagetše di na le khuetšo go bontši bja diphetho tša basadi tša go tlogela mošomo go tšwa go difeme tša tlhakišo. Mafelelong, phatišišo e hweditše go re ditumo tša batšeakarolo ba bangwe tša go ba balekane ba tlhakišo di be di sa bonale le go re merero ye mengwe e be e le bohlokwa kudu go bona go feta mešomo ya bona. / Auditing / M. Phil. (Accounting Sciences)

Cette recherche en sociologie du genre vise à comprendre la rareté de femmes arbitres à la Fédération Malgache de Volley-Ball (FMVB). Elle a pour problématique l'articulation entre pratiques professionnelles d'arbitrage et normes des identités sexuées de la société malgache. Faute de travaux existant portant sur genre et sport à Madagascar, la démarche procède d'une enquête exploratoire. L'approche institutionnelle et statistique met en évidence un double plafond de verre, bloquant la formation des femmes à l'arbitrage, puis leur promotion de carrière. L'approche qualitative interroge sur ces faits des arbitres femmes (8) et des cadres ou dirigeants sportifs (17 dont 14 hommes) par entretien, des volleyeuses de Tananarive (222) par questionnaire. Toutes les réponses convergent sur les faits mais les interprétations divergent : les arbitres femmes dénoncent des procédés discriminatoires et la domination masculine qu'elles affrontent ; les dirigeants légitiment leur gestion en se prévalant des normes et valeurs patriarcales de la société malgache ; d'autres cadres hommes se dissocient de ces positions et d'autres Fédérations favorisent l'arbitrage féminin, jusqu'à l’international. Les réponses des volleyeuses viennent prouver leur disponibilité pour le sport, expriment en majorité une conception égalitaire de l'arbitrage et un quart déclarent souhaiter devenir arbitre. Bien que la fin des discriminations de la gestion arbitrale à la FMVB semble dépendre de rapports de pouvoir internes, l'enquête montre l'émergence de mobilités de genre dans le milieu sportif malgache, les femmes arbitres y ayant notamment conquis de nouvelles prérogatives publiques et démocratiques. / This research in the field of sociology of gender aims at understanding the rarity of female referees in the Malagasy Federation of Volleyball (MFVB). The issue concerns the link between the professional practice of arbitration and the norms of sexual identities in the Malagasy society. Due to the lack of existing work on gender and sport in Madagascar, our approach proceeds from an exploratory investigation. The institutional and statistical approach reveals the existence of a double glass ceiling, blocking women's arbitration training, and then, their career promotion. Interviews were conducted, in a qualitative approach, with female referees (8), leaders or managers (17 with 14 men), and a questionnaire was filled in by female volleyball players from Antananarivo (222). All answers point towards the facts but the interpretations vary: the female referees denounce discriminatory processes and the male domination they are facing, leaders legitimize their management practice, relying on the patriarchal norms and values of the Malagasy society, while other male managers do not abide by these positions and other federations promote female arbitration on an international scale. The female volleyball players' responses prove that they are available for the sport and generally express an egalitarian conception of arbitration, a quarter of the women even said they would like to become referee. Although the end of discrimination in the arbitral management of the MFVB seems to depend on internal power relations, the survey shows the emergence of gender mobility in the Malagasy sport community, women referees have actually conquered new public and democratic prerogatives.

Vi vill med denna studie ta reda på vilka mekanismer, som bidrar till den låga andelen kvinnor bland VD:ar i svenska privata företag och om situationen har förändrats de senaste tio åren. Syftet med uppsatsen är att undersöka glastaket från ett ovanifrån-perspektiv. Fokus i studien ligger därför på de styrelseordförande, som arbetar med rekrytering, och inte på de kvinnor, som strävar efter att nå toppen. I referensramen ingår feministiska begrepp som genuskunskap, intersektionalitet, hegemonisk maskulinitet, och homosocialitet men den behandlar även rekrytering, kvotering och positiv särbehandling.Studien är kvalitativ och genomfördes med hjälp av semi-strukturerade intervjuer. En serie intervjuer utfördes, med två projektledare på en jämställdhetsorganisation, sex styrelseordförande och två rekryterare. Intervjuerna gav studien både förkunskaper och empiri, när det gäller den låga andelen kvinnliga VD:ar i svenska privata medelstora företag. Båda könen representerades med fem män och fem kvinnor. Konferensen Jämställt på toppen ägde rum på Rosenbad i Stockholm, där vi utöver intervjuerna studerade goda exempel från företag, som kommit längre i utvecklingen i strävan att tillsätta fler kvinnor på höga positioner. Empirin analyseras utifrån de båda begreppen homosocialitet och hegemonisk maskulinitet.Vår slutsats blir att det är viktigt för företagen att tala ett “nytt språk”, som i första hand poängterar och belyser lönsamheten mer än jämställdheten. Jämställdhet är en självklar grund. Lönsamhet är något som driver utvecklingen i företag framåt. Att börja tala ett nytt språk är väsentligt, om privata företag själva skall lyckas förändra sin nuvarande situation med idag 40 procent rent manliga styrelser, 12-15 procent kvinnliga VD:ar och en utveckling, som går tvärs emot en förändringsprocess i statliga företag och mot samhällets syn på jämlikhet. Det är företagarens ansvar att utifrån grundläggande värderingar och samhällets krav göra företag lönsamma.Vi anser också att den i Sverige lagliga metoden positiv särbehandling bör tillämpas i större utsträckning i privata företag för att påskynda utvecklingen. En lag om kvotering av kvinnor i styrelserna, tror vi också kommer att införas. Eventuella farhågor att kvinnor skulle komma i majoritet i styrelserna med denna metod kan avfärdas, eftersom kvotering av en underrepresenterad grupp upphör av sig själv, när målet är uppnått. Sammanfattningsvis redovisar vi åtgärder, som bidrar till en livskraftig, tillförlitlig och bestående förändring, när det gäller målet att få fler kvinnliga verkställande direktörer. / Program: Civilekonomprogrammet

This thesis explores gender-related barriers in CEO successions. Only 4% of Fortune 500 CEOs are female despite the fact that women have held the majority of college degrees in the US since the late 1990's and now comprise almost half of the workforce and the majority of managerial positions. Their representation is low even in comparison to the other two top management positions from which CEOs are typically sourced. It is less than one-third of the percentage of both female executive officers (15%) and board directors (17%). A holistic and qualitative research approach was utilized. Data were gathered on societal, individual and organizational factors through one-on-one, semi-structured interviews with board directors, executive search consultants and female CEOs, and analyzed using computer-assisted coding software. This thesis challenges the perception that women's individual barriers are the main reason why there are so few female CEOs. While all three types of barriers were found, organizational barriers appear to be the most important. The convergence of predominately male board directors, CEOs and top executive search consultants with informal, subjective, secretive and disparate talent management and CEO successions programs effectively results in the CEO position being a better fit for men than women. While moderating factors were beneficial to the women who have become CEOs, many factors were found for why they cannot be relied upon to greatly increase the number of female CEOs. A deliberate and comprehensive effort by society, individuals and organizations is required.

本篇論文研究主要以正式女性公務人員為對象，並採用質化研究的深入訪談法，總共有十五位女性公務人員接受訪問；另外，本篇論文引用相關的理論來觀察女性公務人員的實際生活情況。十五位女性公務人員的家庭發展階段分成未婚、已婚無子女、已婚懷孕初期、已婚育有學齡前兒童、已婚育有青少年子女、以及已婚育有成年子女等等家庭類型。 本篇論文的研究發現有下列幾點： 一、因為性別角色期待而選擇進入公務人員體制 女性因為性別角色期待選擇進入公務人員體制中。女性公務人員為了扮演生育、照顧的家庭角色；以及社會普遍認為女性適合從事公務人員；在婚姻市場裡面，女性公務人員更成為理想結婚對象。因此，女性選擇進入公務人員體制的意願提高。 二、公務人員體制具有科層制特性 公務人員體制中的科層體制強調「固定職掌」、「依法行政」、「層級節制」，並且形成特定的官僚運作方式；整個組織運作強調「客觀」、「理性」、「陽剛性質」。女性在這樣的官僚運作底下，因為其性別而被標示出來，因為整個科層組織是由男性設計與主導，女性則被看成性別化的行動者（sexualized actors）；同時科層體制的反功能造成組織成員對組織產生疏離感，不過正因為這樣的反功能有利女性公務人員兼顧家庭生活，因此，女性公務人員在兼顧家庭的工作考量中以公務人員的工作內容配合度最高。在升遷的過程當中受到男性權威與性別角色刻板印象雙重影響，「玻璃天花板」效應明顯存在而女性公務人員也無法從工作中獲得滿足。 三、公務人員體制特殊的官場文化 公務人員體制要求「去個人化」、接受新的官僚人格，以及運用特殊的組織文化，其中最盛行的就是「關係」、「人情」。光具備工作能力表現是不夠的，公務人員還必須透過「關說」、「人事背景」才能獲得長官的賞識與提拔。整個組織的在上位者多數都是男性，男性有其特殊的人際關係互動，女性公務人員必須同時去性別化與接受男性的組織網絡之後，才有可能獲得晉升的機會。 四、女性公務人員因為家庭與工作出現精疲力盡 大部分已婚的女性公務人員仍然扮演「女主內」的角色，也就是說踏進門板之後的領域全歸為女性的責任，因此，只能用「心力交瘁」的字眼來形容女性公務人員的處境，唯一值得慶幸的是，女性公務人員會尋求社會資源來解決工作與家庭兩者間的衝突。 五、女性公務人員既主動創造又被動接受性別角色期待 根據本篇論文觀察與訪談結果，女性在某種情境底下才會既主動創造又被動接受性別角色期待。那就是只有在家庭因素考量出現時，女性才會主動創造與被對接受既予的性別角色期待。為了逃避這種左右為難的窘境，女性就必須建立自主性，可是這種自主性也是在既有社會價值框架下，並不是完全的自由。因此，我認為唯有去除傳統將女性與家庭連結在一起的社會價值，進而建立兩性平等的關係。 / This paper aims mainly at qualified female civil servants, employs the qualitative method by which fifteen women are interviewed, and takes also on the relevant theories to observe their actual life experiences. The family life cycle of them is divided as following: single, married without children, pregnant, married with preschool ones, married with teenagers, and married with adult children. In this paper I discover the facts that follows: 1. In accordance with the expectation for gender role, women choose to be civil servants. In order to play well role on caring and childbearing in family life, on account of the common social assumption that women are suitable for the work of civil servants, and owing to the favor in the selection of marriage partner, women thus are willing to run for this status. 2. Public institution is characteristic of bureaucracy. The working of civil service emphasizes on the fixed working contents, administrating by law, and obviously hierarchizing in levels, so this institution develops the bureaucratic feature. Under the emphases of the whole institution on the rationality, objectivity and masculinity wrought by men, women are labeled as sexualized actors. In this case, the bureaucracy produces the anti-function which on the one hand results in the alienation of the member in the organization and which on the other hand is good for women to take care of their family. In the process of promotion, the influences of male authority and gender stereotype on women forms the glass ceiling effect that defers women from the satisfaction with their works. 3. The special bureaucratic culture in public institution. In this institution the member is required to be depersonalized, to accept a new bureaucratic trait and to implement the special organizational culture that is fashioned with human relationship and influence. Most of the higher officials are men who possess the different network of human relations from women, women must desexualize themselves to receive bureaucratic culture dominated by men for the opportunity of promotion. 4. The exhaustion of female civil servants in family and work. A great number of married female civil servants simultaneously play the role of housewives--that is to say, women are responsible for all the things indoors. Fortunately, women, when facing this dilemma, would by the capacity of their positioning search for the social support so that they solve the confrontations between family and work. 5. Female civil servants either positively create or negatively accept the expectation for gender role. The choice of whether to create or accept the expected gender role for women civil servants depends on certain "circumstances." That is, only when for family's sake women civil servants are forced to definitely both create and accept such given gender role. To escape this dilemma, they try to establish a kind of autonomy--neither to create nor to accept the "given" namely, to slip off the bondage of the family. However, this sort of "autonomy" is limited in the framework of social value, far from complete freedom. Consequently, I think all we have to do is change the social value of setting the bondage between women and family and strive for the equality of both sexes.

This dissertation is situated as the third work in a series on academic women. In 1964, Jessie Bernard published Academic Women, which provided a comprehensive assessment of the status of women in academia. Two decades later, in 1987, Angela Simeone offered insight into attempts to achieve equity for women in higher education in her book Academic Women: Workings Towards Equality. Now, at the next twenty-five year interval, this dissertation continues the scholarly engagement with questions about academic women. Drawing primarily on in-depth interviews with academic women (n = 35), this dissertation is more than a status update. The research presented here furthers the discussion by recognizing the limitations to the use of "academic women" as an all-encompassing category, and it offers a more nuanced approach to understanding their experiences in academia. Drawing on both the individual strategies of women and the organizational structure of the university this dissertation offers a new framework for assessing the various ways in which academic women navigate academic organizations. Additionally, lessons and practices are featured as recommendations and resources for both academic women and academic organizations. / Graduation date: 2013

Die vorliegende kumulative Dissertationsschrift beschäftigt sich mit finanzwissenschaftlichen Fragestellungen im Bereich der Unternehmensbewertung. Dabei wurden aktuelle Themen diskutiert, die in Theorie oder Praxis ungelöste Probleme darstellen. Hervorzuheben ist an dieser Stelle, dass sich die ersten drei Artikel mit dem Werteinfluss der Zinsschanke auf den Wert von fremdfinanzierungsbedingten Steuerersparnissen (Tax Shield) beschäftigen. Die drei darauf folgenden Artikel beschäftigen sich schwerpunktmäßig mit der konsistenten Modellierung von Finanzierungspolitiken und dem Werteinfluss der Insolvenzmöglichkeit von Unternehmen. Der siebte und achte Artikel haben die Kapitalstruktur und weitere wichtige Parameter für die Unternehmensbewertung zum Thema.

知識經濟時代，人力素質的良窳是組織致勝關鍵因素，隨著社會經濟發展與教育水準的提昇，女性就業能力及意願亦隨之大幅提高，使得職場的性別議題亦愈顯重要。近年來，在兩性平權呼聲高漲的氛圍下，兩性在政治、經濟、社會地位的差距已隨著社會多元開放而日益縮小，女性逐漸能在各個領域嶄露頭角，然而，「玻璃天花板」(glass ceiling)現象卻普遍存在於公、私部門組織，使女性受到各種無形的﹑態度的或組織的偏差所造成的障礙，無法獲得公平機會與男性同儕競爭，而造成「男性職等高、女性職等低」的性別不平等現象。本研究希冀藉由玻璃天花板相關理論的探討及女性管理議題相關文獻的檢閱，了解目前女性公務人員所面臨的陞遷障礙因素及兩性間的差異情形，並依研究結果及發現研提具體可行建議，提供未來人事政策制定及執行的參考，期使女性公務人力資源運用效益極大化。 本研究以文獻探討法探究包含社會心理、系統結構及入性別主流化政策等三大面向，並以性別角色特質、工作與家庭衝突、師徒關係、社會網絡關係、性別主流化政策認知為次變項建立研究架構，以行政院暨所屬中央一級行政機關為研究範圍，針對行政院暨所屬部會處局署等37個機關薦(派)任級以上男、女公務人員進行問卷調查，以各機關人數、官等(薦任、簡任)及性別(男、女)比例作為抽樣分配數之依據，再以行政院人事行政局2009年5月編印之行政院暨所屬各機關職員錄作為抽樣架構，取得有效樣本數411人，包含男性218人及女性193人，再以SPSS for Windows 12.0中文版套裝統計軟體進行描述性統計分析、t檢定、單因子變異數分析及皮爾森積差相關分析，經歸納分析及假設驗證，獲得以下結論： 一、公務人員個人變項的不同，其在陞遷、社會心理、系統結構及性別主流化政策等構面認知上均有顯著差異 二、公務人員之社會心理因素(性別角色特質及工作與家庭衝突)與陞遷具有顯著相關 三、公務人員之系統結構因素(師徒關係及社會網絡關係)與陞遷具有顯著相關 四、公務人員之性別主流化政策看法(政策認知及政策認同)與陞遷具有顯著相關性

No description available.

This exploration involves the influence of a system of patriarchy on both women and men in an inclusive way within business context. The work attempts to move away from dualisms that stereotypically define gender according to patriarchy. The challenge of this work is to find ways of describing women and men that is less defined by gender and more about our similarities as human beings. It has been suggested in the research that the business environment is still a male dominated environment. It is therefore the intention of this work to encourage ways of defining ourselves that one person does not hold benefit one over another in an abusive way. As the system of patriarchy has been endorsed by the church, the research considers how the pastoral therapist may be relevant to the business environment. / Philosophy, Practical and Systematic Theology / M. Th - Specialising in Pastoral Therapy