This paper examines franchising regulation in Australia as a case study for the analysis of regulation based on established regulatory theory. A literature review is conducted to establish and critique the theory of regulation based on the four main areas of established theory; regulatory purpose, regulatory strategies, rulemaking and enforcement. Case study data is drawn from primary source material and academic commentary on franchising regulation and presented according to the eras of franchising regulation in Australia, moving from the first proposals for legislation in the 1970s to the prescribed mandatory Franchising Code of Conduct model adopted in 1998 and refinements made to that scheme up to 2006. An analysis is then conducted on each major aspect of Australian franchising regulation using the established theoretical principles and analytical constructs available in the literature. The study concludes that the Franchising Code of Conduct regime, as a culmination of the experience gained and study undertaken in the preceding eras, is characterised by the availability of a broad range of enforcement options from harsh deterrence-oriented measures to more gentle and cooperative compliance-oriented options constituting an effective regulatory pyramid. The effectiveness of the regime is further bolstered by the presence of a credible regulatory strategy pyramid which emphasises the real possibility of escalated intervention, coupled with skilful deployment by the Australian Competition and Consumer Commission as enforcement agency. The principal weakness of the scheme is identified as unnecessarily ambiguous drafting in some areas, which compromises the quality of the otherwise highly transparent ruleset. It is suggested that the choice of regulatory strategy, often a focus of superficial examinations of regulation, is largely irrelevant to the nature of the regulation, with other features such as enforcement strategy, legitimacy, and availability of credible sanctions proving much more important. A proposal for an analytical framework based on the established theory is developed based on the experience of applying that theory to the case study. While this outlined framework assists in broadening focus across the entire regulatory regime to encourage assessment of the component parts, a lack of cohesion and linkage amongst the components highlights a shortcoming in the development of regulatory theory and an opportunity for further research.

<p>The media has responded toward unethical behavior in rainforests during the ‘80’s, triggering</p><p>the still upcoming trend of investigation of ethical considerations, as described by Macfarlane</p><p>(1995). Many researchers are constantly improving the ethical theories and showing</p><p>continued change in the perception of ethics (Svensson & Wood, 2007)</p><p>The purpose of this research is to identify the effect of ethics on the proactive or reactive</p><p>behavior of companies, with a downward tendency provided in the value chain.</p><p>The theoretical framework consists out of a set of theories supporting the goal of identifying</p><p>ethics within a company, applying a new business ethics model and measuring the pro-active</p><p>and re-active behavior of the stakeholder in the value chain. Finally, all the theories used, are</p><p>combined in an integrated theoretical model used to justify the collection of empirical data</p><p>and to give structure to the analysis.</p><p>The empirical data has been gathered through non structured and semi-structured interviews</p><p>with customers, employees within the case company, and a supplier to the case company.</p><p>These findings are complemented with secondary data gathered through websites, annual</p><p>reports, codes of conduct, media articles and others sources.</p><p>The findings of the study showed that the (in the theoretical framework) assumption of a</p><p>downward effect in perception and change in ethical considerations is not as obvious as</p><p>previously thought. Within this case study, the ethical influences come from the case</p><p>company, situated in the middle of the value chain, influencing both the consumer and the</p><p>supplier, in ethical considerations.</p>

<p>Titel: Bolagskoden – inspiration för idrottsföreningars förtroendearbete?</p><p>Nivå: Ekonomie magisterexamen med ämnesdjup</p><p>University: Institutionen för ekonomi</p><p>Högskolan i Gävle</p><p>801 76 Gävle</p><p>Sverige</p><p>Telefon: 026-64 85 00</p><p>Telefax: 026-64 86 86</p><p>E-mail: www.hig.se</p><p>Författare: Britta Lindman</p><p>Susanne Tärnblom</p><p>Datum: Juni 2006</p><p>Handledare: Tomas Källkvist</p><p>Syfte: Det primära syftet är att se vad idrottsföreningarna själva anser om hur förtroende för deras verksamhet kan skapas och om de tror att en uppförandekod kan öka förtroendet för dem. Aktiebolag använder sig av en kod för bolagsstyrning för att öka förtroendet för sin verksamhet. Vi vill i arbetet undersöka om tankarna bakom denna kod även går att applicera på idrottsföreningar.</p> / <p>Title: The code for corporate governance – an inspiration for sports associations work to create trust?</p><p>Level: Final assignment for a Master degree in Business Administration</p><p>University: Department of Business Administration</p><p>University of Gävle</p><p>801 76 Gävle</p><p>Sweden</p><p>Telephone: +46-26-64 85 00</p><p>Telefax: +46-26-64 86 86</p><p>E-mail: www.hig.se</p><p>By: Britta Lindman</p><p>Susanne Tärnblom</p><p>Date: June 2006</p><p>Tutor: Tomas Källkvist</p><p>The object: The main purpose with this essay is to investigate how sports associations create trust for it´s organization and if they think that a code of conduct can create trust for them. Joint-stock companies use a code for corporate governance to create trust. We want to investigate if the thoughts behind that code can be applied on a code of conduct for sports associations.</p>

Titel: Bolagskoden – inspiration för idrottsföreningars förtroendearbete? Nivå: Ekonomie magisterexamen med ämnesdjup University: Institutionen för ekonomi Högskolan i Gävle 801 76 Gävle Sverige Telefon: 026-64 85 00 Telefax: 026-64 86 86 E-mail: www.hig.se Författare: Britta Lindman Susanne Tärnblom Datum: Juni 2006 Handledare: Tomas Källkvist Syfte: Det primära syftet är att se vad idrottsföreningarna själva anser om hur förtroende för deras verksamhet kan skapas och om de tror att en uppförandekod kan öka förtroendet för dem. Aktiebolag använder sig av en kod för bolagsstyrning för att öka förtroendet för sin verksamhet. Vi vill i arbetet undersöka om tankarna bakom denna kod även går att applicera på idrottsföreningar. / Title: The code for corporate governance – an inspiration for sports associations work to create trust? Level: Final assignment for a Master degree in Business Administration University: Department of Business Administration University of Gävle 801 76 Gävle Sweden Telephone: +46-26-64 85 00 Telefax: +46-26-64 86 86 E-mail: www.hig.se By: Britta Lindman Susanne Tärnblom Date: June 2006 Tutor: Tomas Källkvist The object: The main purpose with this essay is to investigate how sports associations create trust for it´s organization and if they think that a code of conduct can create trust for them. Joint-stock companies use a code for corporate governance to create trust. We want to investigate if the thoughts behind that code can be applied on a code of conduct for sports associations.

The media has responded toward unethical behavior in rainforests during the ‘80’s, triggering the still upcoming trend of investigation of ethical considerations, as described by Macfarlane (1995). Many researchers are constantly improving the ethical theories and showing continued change in the perception of ethics (Svensson & Wood, 2007) The purpose of this research is to identify the effect of ethics on the proactive or reactive behavior of companies, with a downward tendency provided in the value chain. The theoretical framework consists out of a set of theories supporting the goal of identifying ethics within a company, applying a new business ethics model and measuring the pro-active and re-active behavior of the stakeholder in the value chain. Finally, all the theories used, are combined in an integrated theoretical model used to justify the collection of empirical data and to give structure to the analysis. The empirical data has been gathered through non structured and semi-structured interviews with customers, employees within the case company, and a supplier to the case company. These findings are complemented with secondary data gathered through websites, annual reports, codes of conduct, media articles and others sources. The findings of the study showed that the (in the theoretical framework) assumption of a downward effect in perception and change in ethical considerations is not as obvious as previously thought. Within this case study, the ethical influences come from the case company, situated in the middle of the value chain, influencing both the consumer and the supplier, in ethical considerations.

Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns ett gemensamt inflytande av etiskt ledarskap och etiska riktlinjer på etiskt laddade redovisningsbeslut. Redovisningskonsulter tycks vara mindre benägna att bokföra en kostnadspost utan underlag när det finns ett svagt etiskt ledarskap och de inte påminns om etiska riktlinjer, jämfört med alla andra kombinationer av variablerna. Effekten av etiska riktlinjer tycks vara störst i ett svagt etiskt ledarskap. Fortsatt forskning skulle med fördel kunna inriktas på studiens resultat kring de etiska riktlinjerna och fokusera på varför de etiska riktlinjerna påverkar redovisningskonsulterna i en icke förväntad riktning. / Previous research has examined the effects of ethical leadership in accounting decisions and the general impact of codes of conduct. However, we lack research about the variables combined influences on accounting decisions, which is the aim of this work. This work examines what impact ethical leadership and codes of conduct have when an accounting consultant is confronted with a complex accounting issue. The variables is examined both alone and together. A survey was conducted among authorized accounting consultants in Sweden and 142 respondents participated. The study suggests that ethical leadership and codes of conduct has a mutual influence on ethically charges accounting decisions. Accounting consultants seem to be less likely to record a cost without documentation when there is a weak ethical leadership and they are reminded of the codes of conduct, compared to all other combination of the variables. The effect of codes of conduct have proved to be higher in a weak ethical leadership compared to a strong ethical leadership. Further research could use this study's results concerning the ethical guidelines and focus on why the codes of conduct impact accounting consultants in a non expected way.

Research questions:  Main Question: How do companies with different types of products, who have implemented CSR, work with CSR in their purchasing process? Sub Query 1: How do companies with different types of products, who have implemented CSR, choose their suppliers based on CSR criteria? Sub Query 2: How do companies with different types of products, who have implemented CSR, ensure that their suppliers uphold the CSR criteria? Purpose: The purpose with this thesis is to identify how companies who have implemented CSR, work with their suppliers in different situations. Methodology: The thesis’ research method was quantitative with a deductive approach and a positivistic viewpoint. The empirical data was collected through two case studies in which interviews was be made and documents studied. The method for analysis was qualitative as a pattern matching was made. The authors reviewed the thesis according to qualitative measurements for quality.

The role of brain dominance in the maintenance of learner discipline Recent research in especially Education Law has shown that maintaining discipline in South African schools constitutes a problem for many educators. Research over the last few decades has also indicated a strong link between brain dominance and behaviour. The aim of this research was to establish to what extent the brain dominance of learners and educators influence their attitude towards and perceptions of the implementation of schools' codes of conduct and their resulting behaviour in class. Educators' response to indiscipline was studied against the backdrop of the Constitution, and more specifically the Bill of Rights, as well as other legislation pertaining to learner discipline. The findings revealed a strong link between brain dominance and the behaviour and attitudes of learners and. educators regarding school discipline. It is therefore suggested that the code of conduct should be developed with input from learners and educators from all four quadrants of the brain. Where possible, a measure of flexibility should be included in these documents in the form of incentives for good behaviour and by using discretion when implementing the code of conduct. The insight of educators and learners into the implications of brain dominance was also found to be crucial. / Thesis (M.Ed.)--North-West University, Potchefstroom Campus, 2006.

The role of brain dominance in the maintenance of learner discipline Recent research in especially Education Law has shown that maintaining discipline in South African schools constitutes a problem for many educators. Research over the last few decades has also indicated a strong link between brain dominance and behaviour. The aim of this research was to establish to what extent the brain dominance of learners and educators influence their attitude towards and perceptions of the implementation of schools' codes of conduct and their resulting behaviour in class. Educators' response to indiscipline was studied against the backdrop of the Constitution, and more specifically the Bill of Rights, as well as other legislation pertaining to learner discipline. The findings revealed a strong link between brain dominance and the behaviour and attitudes of learners and. educators regarding school discipline. It is therefore suggested that the code of conduct should be developed with input from learners and educators from all four quadrants of the brain. Where possible, a measure of flexibility should be included in these documents in the form of incentives for good behaviour and by using discretion when implementing the code of conduct. The insight of educators and learners into the implications of brain dominance was also found to be crucial. / Thesis (M.Ed.)--North-West University, Potchefstroom Campus, 2006.

The Municipal Manager is responsible for the overall financial management of the municipality as requirement of MFMA. However, section 79(1) of the MFMA makes a provision for the municipal manager to delegate the financial management to the senior manager. The legislative requires that all municipalities should appoint a Chief Financial Officer (CFO) who must be a member of the Senior Management of the municipality. The act, furthermore, requires the municipality to establish the budget and treasury office to be headed by the CFO. In 2007, the Minister of Finance released guidelines for the minimum competency requirement regulation of CFOs implemented on the first day of July 2007. According to the literature review, the CFO should move away from being number crunchers to become more visible in strategic and leadership management. Generally, according to the literature review, financial management within local municipalities in Gauteng is not properly managed. This was revealed in the general report on the audit outcomes of local government for the financial year ended 30 June 2003, 2004 and 2005. The summary of these reports shows that the Auditor-General expressed disclaimer of opinion to 50% of the financial statements and 13.1% adverse opinion of the municipalities. The reports further revealed that most of the municipalities do not have effective internal risk management or internal audit departments, late submission of financial statements is rife, and failure to implement newly enacted legislation prevails. Therefore, the municipalities' overall financial management is not well managed. The data gathered from the municipalities by administering questionnaires show that the local municipalities' finances are properly managed and they have effective systems of internal control. The municipalities have internal audit or risk management departments, they have functional audit committees and lastly, they implement recommendations from the Auditor-General's office and internal audit diligently. Information from the Auditor-General's office contradicts the information received from municipalities. The researcher is biased towards accepting the Auditor-General's point of view since the Auditor-General has no reason to paint a good or bad picture about the municipalities. The problem presented is that the municipalities do not have welt-established governance structures in place, in the first place; secondly, the contradiction highlights the perceptions of the people involved with the day-to-day financial management about its effectiveness and the Auditor-General's opinion of it. To overcome the problems, municipalities are advised to include competency assessment in their job selection processes, develop their staff members, establish and implement succession planning, and adhere to the legislation and submission timeframes. It is further recommended that the municipalities should adhere to the policy framework and develop strategies that support enhanced service delivery, as well as to instill energy and thought to overcome loss of skill and expertise due to high staff turnover. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2009.