The rapid growth in additive manufacturing technologies have brought various optimization techniques and methodologies to improve each phase that needs to be integrated and analyzed on system level to optimize the system performance. The challenges and limitations of each phase affect the system when integrated as a whole - creating a complex manufacturing environment that needs to be critically examined and managed. To have a better management of complex, emergent, and uncertain manufacturing system from design to recycling phase, a new way of thinking based on more holistic approach is necessary. In this paper, the system of systems paradigm (SoS) is introduced to treat additive manufacturing system as a whole and to present some SoS approaches that are based on holistic thinking. This paper provides a conceptual knowledge of SoS approach using systems principles, laws and approach emphasizing the characteristics and attributes of complex manufacturing system to the AM domain.

The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. By applying asymmetric information theory, behavioral decision theory and the concept of uniformity versus uniqueness, this study explores potential factors that influence information intermediaries’ understandability of companies’ revenue transactions. This study uses an explorative approach consisting of 8 semi-structured interviews with Swedish auditors and financial analysts working in the telecommunication and construction industry. From a practical point of view, this study may assist the IASB and other regulators in obtaining a better understanding of information intermediaries’ ability to appropriately interpret and use financial information under IFRS 15. From a theoretical standpoint, the findings can provide areas of potential future studies in the field of accounting information research. Although the implementation of IFRS 15 has a limited quantitative accounting effect, this study finds that the implementation contributes to informational effects on financial analysts and auditors’ information environment. The findings indicate that the perceived informational effects are dependent on entities' application of the standard; intermediaries’ accounting knowledge and experience; as well as companies' transparency and manipulating incentives.

Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS. / Jurisprudence / D. Phil. (Information Systems)

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale. The second phase in form of a questionnaire survey was aimed at determining, the information needs of users of environmental reports produced by South African companies (that are listed on the JSE), the extent to which they read and employ the reports for making decisions. In addition, this phase was meant to ascertain the degree of users' satisfaction with the decision-usefulness of the environmental reports as well as elicit their suggestions on ways of improving the reports. Furthermore, the second phase was aimed at determining the users’ perception of the relative importance of environmental reports as well as ascertaining whether there was an expectation gap between the users and the preparers of the reports with regard to their decision-usefulness. The results of the content analysis phase of the study indicate that the environmental reports of the sampled companies were decision-useful, however their decision-usefulness varied widely. Although decision-useful, the environmental reports of the sampled companies were not comparable. In addition, the environmental reports of companies from sectors with a significant impact on the environment, and those of large companies were more decision-useful than the reports of companies from sectors with an insignificant impact on the environment and those of smaller companies. The results of the questionnaire survey phase of the study indicate that users prefer balanced environmental reports that disclose both negative and positive aspects that identify and describe key relevant issues, that are specific and contain accurate information, and that provide future oriented information. In addition, users prefer environmental reports that identify and address key stakeholders and their concerns, demonstrate the integration of environmental issues into core business processes, and that compare quantitative impacts against best practice. Furthermore, the results also indicate that users do read environmental reports, mostly from companies’ websites Portable Document Format (PDF) annual reports and that they mostly use the environmental reports for research, their own knowledge, and to hold companies accountable. However, users are not fully satisfied with the decision-usefulness of the environmental reports as they feel that there is a need to improve the reports in order to make them more decision-useful. The results also indicate that users perceive environmental reports to be more important than any other type of reports, most notably the financial reports. Comparing the responses of the users to those of preparers on various issues pertaining to the decision-usefulness of environmental reports, significant differences were found between the views of the two groups. These differences provide ample evidence that is consistent with the existence of an environmental reporting expectation gap in South Africa. This study makes several original contributions to environmental reporting literature, most notable of which is that, it is the first study in the South African context to empirically evaluate the quality (decision-usefulness) of environmental reports in line with the accounting conceptual frameworks and the GRI guidelines combined. By so doing, the study introduces to the academic literature an extensive five dimensional qualitative characteristic framework for evaluating the quality (decision-usefulness) of environmental reports. In addition, the study uniquely employs the decision-usefulness theory to provide insights into the environmental reporting practices of South African companies that are listed on the JSE. In so doing, it re-contextualises the theory that is typically employed in explaining financial reporting, and demonstrates its applicability in explaining the decision-usefulness of the environmental reporting practices of South African companies that are listed on the JSE. / Accounting / D. Com. (Accounting)

Peu d’écrits décrivent la conception personnelle de la discipline infirmière des étudiants ou son évolution. Pourtant, celle-ci guide la pratique des étudiants (Fawcett, 2002; Pepin, Kérouac, & Ducharme, 2010) et a des impacts sur leur persévérance dans leur formation (Spouse, 2000). Le but de cette recherche était d’explorer l’évolution de la conception personnelle de la discipline infirmière d’étudiants pendant leur formation collégiale. Ce mémoire présente une étude qualitative exploratoire fondée sur un cadre de référence liant le constructivisme radical (Glasersfeld, 1994) et le centre d’intérêt de la discipline (Pepin et al., 2010). Des entrevues individuelles ont été menées auprès de onze étudiants de première, troisième et cinquième sessions (n=11). Les données ont été analysées par questionnement analytique (Paillé & Mucchielli, 2010). Selon les participants, un soin « humain » est préalable aux « soins » de l’infirmier. Ils décrivent que l’infirmier guide une personne unique, détenant des capacités afin qu’elle accomplisse ses activités et prenne soin d’elle-même pour maintenir sa santé mentale et physique ; l’environnement hospitalier ne rejoint pas les conditions idéales identifiées par les participants. La compréhension des concepts centraux devient plus complexe durant leur formation. Les participants attribuent surtout ces changements à leurs expériences de stages. Finalement, la présente étude fournit des pistes aux enseignants afin qu’ils puissent soutenir l’apprentissage des conceptions de la discipline et orienter la construction d’une conception personnelle de la discipline infirmière utile à la pratique des étudiants. / Few studies describe the nursing students’ personal conceptual framework of the discipline nor its evolution though it influence their pratice and their continuation in the educational program (Fawcett, 2002; Pepin et al., 2010; Spouse, 2000). The goal of this research was to explore the evolution of nursing students’ personal conceptual framework during their nursing educational program. This paper presents a exploratory qualitative study inspired by a theoretical framework linking the radical constructivism (Glasersfeld, 1994) and the center of interest of the discipline (Pepin et al., 2010). Individual interviews were conducted with first, third and fifth semester nursing students (n=11). The data were analysed by analytic questioning (Paillé & Mucchielli, 2010). The participants describe « human » nursing as a precondition of the « nursing activities ». They describe the person has unique having abilities. The nurse guide the person to be able to accomplish his activities and to take care of himself to maintain mental and physical health. The hospital environment is not meeting the ideal conditions set by the participants. Throughout their educational program, the comprehension of the central concepts of nursing seems to get more complex and mature. The participants identify the experience gained through clinical placements as the main factor of influence on their personal conceptual framework. Finally, this research provides new knowledge to the nursing teachers facilitating the learning of the nursing theory and orient the construction of a useful personal framework for the future practice of the nursing students.

The increasing availability of digitized biodiversity data worldwide, provided by an increasing number of sources, and the growing use of those data for a variety of purposes have raised concerns related to the \"fitness for use\" of such data and the impact of data quality (DQ) on outcomes of analyses, reports and decisions making. A consistent approach to assess and manage DQ is currently critical for biodiversity data users. However, achieving this goal has been particularly challenging because of the idiosyncrasies inherent to the concept of quality. DQ assessment and management cannot be suitably carried out if we have not clearly established the meaning of quality according to the data user\'s standpoint. This thesis presents a formal conceptual framework to support the Biodiversity Informatics (BI) community to consistently describe the meaning of data \"fitness for use\". Principles behind data fitness for use are used to establish a formal and common ground for the collaborative definition of DQ needs, solutions and reports useful for DQ assessment and management. Based on the study of the DQ domain and its contextualization in the BI domain, which involved discussions with experts in DQ and BI in an iterative process, a comprehensive framework was designed and formalized. The framework defines eight fundamental concepts and 21 derived concepts, organized into three classes: DQ Needs, DQ Solutions and DQ Report. The concepts of each class describe, respectively, the meaning of DQ in a given context, the methods and tools that can serve as solutions for meeting DQ needs, and reports that present the current status of quality of a data resource. The formalization of the framework was presented using conceptual maps notation and sets theory notation. In order to validate the framework, we present a proof of concept based on a case study conducted at the Museum of Comparative Zoology of Harvard University. The tools FP-Akka Kurator and the BDQ Toolkit were used in the case study to perform DQ measures, validations and improvements in a dataset of the Arizona State University Hasbrouck Insect Collection. The results illustrate how the framework enables data users to assess and manage DQ of datasets and single records using quality control and quality assurance approaches. The proof of concept has also shown that the framework is adequately formalized and flexible, and sufficiently complete for defining DQ needs, solutions and reports in the BI domain. The framework is able of formalizing human thinking into well-defined components to make it possible sharing and reusing definitions of DQ in different scenarios, describing and finding DQ tools and services, and communicating the current status of quality of data in a standardized format among the stakeholders. In addition, the framework supports the players of that community to join efforts on the collaborative gathering and developing of the necessary components for the DQ assessment and management in different contexts. The framework is also the foundation of a Task Group on Data Quality, under the auspices of the Biodiversity Information Standards (TDWG) and the Global Biodiversity Information Facility (GBIF) and is being used to help collect user\'s needs on data quality on agrobiodiversity and on species distributed modeling, initially. In future work, we plan to use the framework to engage the BI community to formalize and share DQ profiles related to a number of other data usages, to recommend methods, guidelines, protocols, metadata schemas and controlled vocabulary for supporting data fitness for use assessment and management in distributed system and data environments. In addition, we plan to build a platform based on the framework to serve as a common backbone for registering and retrieving DQ concepts, such as DQ profiles, methods, tools and reports. / A crescente disponibilização de dados digitalizados sobre a biodiversidade em todo o mundo, fornecidos por um crescente número de fontes, e o aumento da utilização desses dados para uma variedade de propósitos, tem gerado preocupações relacionadas a \"adequação ao uso\" desses dados e ao impacto da qualidade de dados (QD) sobre resultados de análises, relatórios e tomada de decisões. Uma abordagem consistente para avaliar e gerenciar a QD é atualmente crítica para usuários de dados sobre a biodiversidade. No entanto, atingir esse objetivo tem sido particularmente desafiador devido à idiossincrasia inerente ao conceito de qualidade. A avaliação e a gestão da QD não podem ser adequadamente realizadas sem definir claramente o significado de qualidade de acordo com o ponto de vista do usuário dos dados. Esta tese apresenta um arcabouço conceitual formal para apoiar a comunidade de Informática para Biodiversidade (IB) a descrever consistentemente o significado de \"adequação ao uso\" de dados. Princípios relacionados à adequação ao uso são usados para estabelecer uma base formal e comum para a definição colaborativa de necessidades, soluções e relatórios de QD úteis para a avaliação e gestão de QD. Baseado no estudo do domínio de QD e sua contextualização no domínio de IB, que envolveu discussões com especialistas em QD e IB em um processo iterativo, foi projetado e formalizado um arcabouço conceitual abrangente. Ele define oito conceitos fundamentais e vinte e um conceitos derivados organizados em três classes: Necessidades de QD, Soluções de QD e Relatório de QD. Os conceitos de cada classe descrevem, respectivamente, o significado de QD em um dado contexto, métodos e ferramentas que podem servir como soluções para atender necessidades de QD, e relatórios que apresentam o estado atual da qualidade de um recurso de dado. A formalização do arcabouço foi apresentada usando notação de mapas conceituais e notação de teoria dos conjuntos. Para a validação do arcabouço, nós apresentamos uma prova de conceito baseada em um estudo de caso conduzido no Museu de Zoologia Comparativa da Universidade de Harvard. As ferramentas FP-Akka Kurator e BDQ Toolkit foram usadas no estudo de caso para realizar medidas, validações e melhorias da QD em um conjunto de dados da Coleção de Insetos Hasbrouck da Universidade do Estado do Arizona. Os resultados ilustram como o arcabouço permite a usuários de dados avaliarem e gerenciarem a QD de conjunto de dados e registros isolados usando as abordagens de controle de qualidade a garantia de qualidade. A prova de conceito demonstrou que o arcabouço é adequadamente formalizado e flexível, e suficientemente completo para definir necessidades, soluções e relatórios de QD no domínio da IB. O arcabouço é capaz de formalizar o pensamento humano em componentes bem definidos para fazer possível compartilhar e reutilizar definições de QD em diferentes cenários, descrever e encontrar ferramentas de QD e comunicar o estado atual da qualidade dos dados em um formato padronizado entre as partes interessadas da comunidade de IB. Além disso, o arcabouço apoia atores da comunidade de IB a unirem esforços na identificação e desenvolvimento colaborativo de componentes necessários para a avaliação e gestão da QD. O arcabouço é também o fundamento de um Grupos de Trabalho em Qualidade de Dados, sob os auspícios do Biodiversity Information Standard (TDWG) e do Biodiversity Information Facility (GBIF) e está sendo utilizado para coletar as necessidades de qualidade de dados de usuários de dados de agrobiodiversidade e de modelagem de distribuição de espécies, inicialmente. Em trabalhos futuros, planejamos usar o arcabouço apresentado para engajar a comunidade de IB para formalizar e compartilhar perfis de QD relacionados a inúmeros outros usos de dados, recomendar métodos, diretrizes, protocolos, esquemas de metadados e vocabulários controlados para apoiar a avaliação e gestão da adequação ao uso de dados em ambiente de sistemas e dados distribuídos. Além disso, nós planejamos construir uma plataforma baseada no arcabouço para servir como uma central integrada comum para o registro e recuperação de conceitos de QD, tais como perfis, métodos, ferramentas e relatórios de QD.

Se situant dans le champ de la stratégie, cette thèse souhaite contribuer à l’aide à la réflexion stratégique des entreprises du FLOSS commercial. Cet objectif semble atteint par la fourniture de deux construits (modèle des dynamiques et jeu de propositions) et trois illustrations par des cas d’entreprises représentatives du secteur. Le modèle des cinq dynamiques constitue un support à la formulation de l’intention et à la conception de la configuration stratégique. En éclatant l’approche communautaire classique dans les dynamiques socio-politique, psycho-cognitive et d’usage, ce travail génère un cadre conceptuel qui se propose d’intégrer la notion d’environnement FLOSS plus large que celle de communauté. Ce modèle met en évidence un besoin de repérer les acteurs et pouvoirs en présence dans un projet, de gérer les réticences de ces derniers et de s’appuyer sur les usages pour développer des pratiques qui génèrent de la collaboration. Enfin, le jeu de propositions peut servir aux entreprises du FLOSS commercial de lignes directrices et aux chercheurs de pistes à approfondir. / This thesis aims to support business strategic decisions of commercial FLOSS companies. This objective appears to be achieved through two specific and flexible models (theoretical study supported by set of practical proposals) and three open source companies based case studies. The five dynamics' model is used to support the definition of the strategic intents and their deployment within an open source company. Based on socio-political, psycho-cognitive and technological use dynamics, this work generates a conceptual framework integrating the concept of FLOSS environment, much broader than only communities. This model highlights the needs to identify the different actors, their roles and scopes of influence in a project, to manage their reluctance and to mobilize collaboration tools to leverage of FLOSS practices. Finally, the set of proposals can be used as guidelines for commercial FLOSS companies strategy definition and for researchers more specific studies.

The increasing availability of digitized biodiversity data worldwide, provided by an increasing number of sources, and the growing use of those data for a variety of purposes have raised concerns related to the \"fitness for use\" of such data and the impact of data quality (DQ) on outcomes of analyses, reports and decisions making. A consistent approach to assess and manage DQ is currently critical for biodiversity data users. However, achieving this goal has been particularly challenging because of the idiosyncrasies inherent to the concept of quality. DQ assessment and management cannot be suitably carried out if we have not clearly established the meaning of quality according to the data user\'s standpoint. This thesis presents a formal conceptual framework to support the Biodiversity Informatics (BI) community to consistently describe the meaning of data \"fitness for use\". Principles behind data fitness for use are used to establish a formal and common ground for the collaborative definition of DQ needs, solutions and reports useful for DQ assessment and management. Based on the study of the DQ domain and its contextualization in the BI domain, which involved discussions with experts in DQ and BI in an iterative process, a comprehensive framework was designed and formalized. The framework defines eight fundamental concepts and 21 derived concepts, organized into three classes: DQ Needs, DQ Solutions and DQ Report. The concepts of each class describe, respectively, the meaning of DQ in a given context, the methods and tools that can serve as solutions for meeting DQ needs, and reports that present the current status of quality of a data resource. The formalization of the framework was presented using conceptual maps notation and sets theory notation. In order to validate the framework, we present a proof of concept based on a case study conducted at the Museum of Comparative Zoology of Harvard University. The tools FP-Akka Kurator and the BDQ Toolkit were used in the case study to perform DQ measures, validations and improvements in a dataset of the Arizona State University Hasbrouck Insect Collection. The results illustrate how the framework enables data users to assess and manage DQ of datasets and single records using quality control and quality assurance approaches. The proof of concept has also shown that the framework is adequately formalized and flexible, and sufficiently complete for defining DQ needs, solutions and reports in the BI domain. The framework is able of formalizing human thinking into well-defined components to make it possible sharing and reusing definitions of DQ in different scenarios, describing and finding DQ tools and services, and communicating the current status of quality of data in a standardized format among the stakeholders. In addition, the framework supports the players of that community to join efforts on the collaborative gathering and developing of the necessary components for the DQ assessment and management in different contexts. The framework is also the foundation of a Task Group on Data Quality, under the auspices of the Biodiversity Information Standards (TDWG) and the Global Biodiversity Information Facility (GBIF) and is being used to help collect user\'s needs on data quality on agrobiodiversity and on species distributed modeling, initially. In future work, we plan to use the framework to engage the BI community to formalize and share DQ profiles related to a number of other data usages, to recommend methods, guidelines, protocols, metadata schemas and controlled vocabulary for supporting data fitness for use assessment and management in distributed system and data environments. In addition, we plan to build a platform based on the framework to serve as a common backbone for registering and retrieving DQ concepts, such as DQ profiles, methods, tools and reports. / A crescente disponibilização de dados digitalizados sobre a biodiversidade em todo o mundo, fornecidos por um crescente número de fontes, e o aumento da utilização desses dados para uma variedade de propósitos, tem gerado preocupações relacionadas a \"adequação ao uso\" desses dados e ao impacto da qualidade de dados (QD) sobre resultados de análises, relatórios e tomada de decisões. Uma abordagem consistente para avaliar e gerenciar a QD é atualmente crítica para usuários de dados sobre a biodiversidade. No entanto, atingir esse objetivo tem sido particularmente desafiador devido à idiossincrasia inerente ao conceito de qualidade. A avaliação e a gestão da QD não podem ser adequadamente realizadas sem definir claramente o significado de qualidade de acordo com o ponto de vista do usuário dos dados. Esta tese apresenta um arcabouço conceitual formal para apoiar a comunidade de Informática para Biodiversidade (IB) a descrever consistentemente o significado de \"adequação ao uso\" de dados. Princípios relacionados à adequação ao uso são usados para estabelecer uma base formal e comum para a definição colaborativa de necessidades, soluções e relatórios de QD úteis para a avaliação e gestão de QD. Baseado no estudo do domínio de QD e sua contextualização no domínio de IB, que envolveu discussões com especialistas em QD e IB em um processo iterativo, foi projetado e formalizado um arcabouço conceitual abrangente. Ele define oito conceitos fundamentais e vinte e um conceitos derivados organizados em três classes: Necessidades de QD, Soluções de QD e Relatório de QD. Os conceitos de cada classe descrevem, respectivamente, o significado de QD em um dado contexto, métodos e ferramentas que podem servir como soluções para atender necessidades de QD, e relatórios que apresentam o estado atual da qualidade de um recurso de dado. A formalização do arcabouço foi apresentada usando notação de mapas conceituais e notação de teoria dos conjuntos. Para a validação do arcabouço, nós apresentamos uma prova de conceito baseada em um estudo de caso conduzido no Museu de Zoologia Comparativa da Universidade de Harvard. As ferramentas FP-Akka Kurator e BDQ Toolkit foram usadas no estudo de caso para realizar medidas, validações e melhorias da QD em um conjunto de dados da Coleção de Insetos Hasbrouck da Universidade do Estado do Arizona. Os resultados ilustram como o arcabouço permite a usuários de dados avaliarem e gerenciarem a QD de conjunto de dados e registros isolados usando as abordagens de controle de qualidade a garantia de qualidade. A prova de conceito demonstrou que o arcabouço é adequadamente formalizado e flexível, e suficientemente completo para definir necessidades, soluções e relatórios de QD no domínio da IB. O arcabouço é capaz de formalizar o pensamento humano em componentes bem definidos para fazer possível compartilhar e reutilizar definições de QD em diferentes cenários, descrever e encontrar ferramentas de QD e comunicar o estado atual da qualidade dos dados em um formato padronizado entre as partes interessadas da comunidade de IB. Além disso, o arcabouço apoia atores da comunidade de IB a unirem esforços na identificação e desenvolvimento colaborativo de componentes necessários para a avaliação e gestão da QD. O arcabouço é também o fundamento de um Grupos de Trabalho em Qualidade de Dados, sob os auspícios do Biodiversity Information Standard (TDWG) e do Biodiversity Information Facility (GBIF) e está sendo utilizado para coletar as necessidades de qualidade de dados de usuários de dados de agrobiodiversidade e de modelagem de distribuição de espécies, inicialmente. Em trabalhos futuros, planejamos usar o arcabouço apresentado para engajar a comunidade de IB para formalizar e compartilhar perfis de QD relacionados a inúmeros outros usos de dados, recomendar métodos, diretrizes, protocolos, esquemas de metadados e vocabulários controlados para apoiar a avaliação e gestão da adequação ao uso de dados em ambiente de sistemas e dados distribuídos. Além disso, nós planejamos construir uma plataforma baseada no arcabouço para servir como uma central integrada comum para o registro e recuperação de conceitos de QD, tais como perfis, métodos, ferramentas e relatórios de QD.

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale. The second phase in form of a questionnaire survey was aimed at determining, the information needs of users of environmental reports produced by South African companies (that are listed on the JSE), the extent to which they read and employ the reports for making decisions. In addition, this phase was meant to ascertain the degree of users' satisfaction with the decision-usefulness of the environmental reports as well as elicit their suggestions on ways of improving the reports. Furthermore, the second phase was aimed at determining the users’ perception of the relative importance of environmental reports as well as ascertaining whether there was an expectation gap between the users and the preparers of the reports with regard to their decision-usefulness. The results of the content analysis phase of the study indicate that the environmental reports of the sampled companies were decision-useful, however their decision-usefulness varied widely. Although decision-useful, the environmental reports of the sampled companies were not comparable. In addition, the environmental reports of companies from sectors with a significant impact on the environment, and those of large companies were more decision-useful than the reports of companies from sectors with an insignificant impact on the environment and those of smaller companies. The results of the questionnaire survey phase of the study indicate that users prefer balanced environmental reports that disclose both negative and positive aspects that identify and describe key relevant issues, that are specific and contain accurate information, and that provide future oriented information. In addition, users prefer environmental reports that identify and address key stakeholders and their concerns, demonstrate the integration of environmental issues into core business processes, and that compare quantitative impacts against best practice. Furthermore, the results also indicate that users do read environmental reports, mostly from companies’ websites Portable Document Format (PDF) annual reports and that they mostly use the environmental reports for research, their own knowledge, and to hold companies accountable. However, users are not fully satisfied with the decision-usefulness of the environmental reports as they feel that there is a need to improve the reports in order to make them more decision-useful. The results also indicate that users perceive environmental reports to be more important than any other type of reports, most notably the financial reports. Comparing the responses of the users to those of preparers on various issues pertaining to the decision-usefulness of environmental reports, significant differences were found between the views of the two groups. These differences provide ample evidence that is consistent with the existence of an environmental reporting expectation gap in South Africa. This study makes several original contributions to environmental reporting literature, most notable of which is that, it is the first study in the South African context to empirically evaluate the quality (decision-usefulness) of environmental reports in line with the accounting conceptual frameworks and the GRI guidelines combined. By so doing, the study introduces to the academic literature an extensive five dimensional qualitative characteristic framework for evaluating the quality (decision-usefulness) of environmental reports. In addition, the study uniquely employs the decision-usefulness theory to provide insights into the environmental reporting practices of South African companies that are listed on the JSE. In so doing, it re-contextualises the theory that is typically employed in explaining financial reporting, and demonstrates its applicability in explaining the decision-usefulness of the environmental reporting practices of South African companies that are listed on the JSE. / Accounting / D. Com. (Accounting)

Initial teacher education is constantly in the spotlight regarding its quality and its effectiveness. The literature contains many claims from those who believe that it is ineffectual. The notion of the reflective practitioner was introduced and embraced as an antidote to these claims, and as an approach to break the influence of technocratic beliefs and expectations which pre-service teachers bring with them to their initial teacher education. Typically reflection targets the practicum experience. However, this study focuses specifically on the contribution of course work to the development of a reflective beginning teacher. This qualitative study invited pre-service teachers to provide insight into their initial teacher education experience: initially within a Teaching of Science methods paper, and then some 18 months later at the conclusion of their three year Bachelor of Education (Teaching) professional preparation. A critical reflexive interpretive methodology which sought authenticity within its meaning-making process developed from an initial consideration of self-study research methodology. Of particular importance was that the enquiry was authentic, participants' voices were valued and recognition was given to the implications embedded within the context within which the study occurred. Methods of data collection included in phase one were: a pre-course questionnaire, a Gestalt-like activity, and pre-service teachers' email reflections based on Hoban's (2000a) categories of learning influences, and meta-reflections from the Teaching of Science paper. The journal I kept during this phase was also drawn upon as data. Phase two data collection included a vignette, and a three part final questionnaire to which 40 pre-service teachers and nine teacher educators responded. The findings suggest that pre-service teachers' understanding of the nature of education is critical to the way in which they experience the course work within initial teacher education. This understanding shapes their perception and consideration lens through which course work is experienced. On entrance to initial teacher education this lens is described, for many pre-service teachers, as technocratic. Education is seen as a commodity, something to acquire, teaching is telling and initial teacher education is dependent on the teacher educator providing the necessary tools and techniques so the beginning teacher can do the right thing. This study suggests that such a stance toward educational experiences is a hindrance mechanism when teacher educators seek transformative teaching, learning, and reflexivity. However, when that view of education is as a process of growth and transformation toward a valued 'way of being', the perspective and consideration lens is described as professional. Rather than focusing on what a teacher does, the focus is on whom the teacher is and how this influences the teaching and learning process. Teacher educators and the institution which is the context within which course work occurs also demonstrate a mixture of technocratic and professional lenses. Important factors within initial teacher education which contribute to transformation from technocratic to professional lens include relational and pedagogical connectedness. These factors lead to valuing, ownership and justification of learning where assessment tasks are tools for personal development and where critical consideration of multiple perspectives has an important role. Relational connectedness (to self, peers, and teacher educators) is important for developing a safe, but challenging, dialogical space in which paradoxes, challenges and pre-service teachers' vulnerable sense of disorientation may be engaged. Pedagogical connectedness relates to the fit between what the teacher educator says and does. For example, a powerful approach to learning is where the pre-service teachers learn to be reflexive, by being reflexive. The study indicates the importance of institutional congruency so that what is espoused is experienced through language, assessment, teaching approaches and contextual culture. However, pre-service teachers' perception and consideration lens determines the degree to which course work is transformational. Where a technocratic lens is dominant, reflection becomes a task to be completed. Where a professional lens is dominant, reflection becomes an iterative process for improving practice by becoming professionally self aware through identifying assumptions in decisions and responses within the learning/teaching relationship, and judging those assumptions for their appropriateness in the light of a developing and critiqued personally owned educational vision.