Prior literature suggests that tax avoidance is an effective way to enhance firm value. However, there appears to be considerable cross-sectional variation in tax avoidance, and it is not clear why some firms do not take full advantage of the tax avoidance opportunities being used by others. This study examines whether managerial reputation, as proxied by high-profile awards to top managers, is helpful in explaining corporate tax avoidance. The empirical results show that, relative to a matched control group, firms managed by a celebrity manager have significantly higher cash and GAAP effective tax rates in the three year period following the manager's first award than preceding the award. This result is consistent with the conjecture that celebrity managers, for fear of being labeled as "poor citizens," engage in less tax avoidance once they have an established reputation.

The overall purpose of this study is to establish whether auditors in South Africa also fail to issue the appropriate audit opinion on the going concern assumption underlying financial statements the reasons for auditors' failure to issue the appropriate audit opinion on the going concern assumption The hypotheses of this study are tested by examining professional auditing standards and secondary data on the going concern assumption conducting an empirical study of listed industrial compames whose listings were terminated because of financial failure This study provides evidence that auditors in South Africa fail to Issue the appropriate audit opinion on the going concern assumption advances specific reasons for this failure / Auditing / M. Comm. (Auditing)

M.Comm. / The purpose of this dissertation is to determine the role and responsibility of the auditor in assessing the going concern status of South African companies implementing buybacks. The provisions of current legislation in this regard, including the Companies Act and the JSE Listing Requirements will be discussed and the question of whether the current status of the auditor's involvement in the buyback process is sufficient will be explored. Furthermore, since no specific requirement regarding the going concern assessment with regard to buybacks is placed on the auditor in terms of the Companies Act or the JSE Listing Requirements, the responsibility of the auditor with regard to the going concern concept within the scope of a normal statutory audit will be explored. A workable guideline will be developed to assist the auditor in assessing the impact of a buyback on the company's ability to continue as a going concern and consideration will be given to the process that the auditor should follow in reaching a conclusion on whether a buyback raises a material uncertainty surrounding the company's ability to continue as a going concern. However, before the issue of the auditor's responsibility with regard to the going concern concept in relation to share buybacks can be addressed, it is necessary to obtain an understanding of the legislation, financial, accounting and taxation implications of buybacks. These factors will be addressed in this study before the auditor's involvement in the buyback process is evaluated.

This thesis examines the relationship between outdoor recreation and environmental concern as part of the wider issue of environmental sustainability in late-modern societies. It includes studies of environmentalists’ (that is environmentally committed individuals’) preferences and motivations with regard to outdoor recreation, and covers the inquiries of whether and how outdoor recreation can influence levels of environmental concern. The questions addressed are how environmentalists engage in outdoor recreation, with what motives, and whether participation in outdoor recreation can influence levels of environmental concern. Empirically, the thesis is based on a mixed methods approach, including analyses of data from a national survey on outdoor recreation and a qualitative case study of the organization Nature and Youth Sweden (Fältbiologerna). Theoretically, it is based on the concepts of place, habitus and field. Study results show that environmentally committed individuals favor participation in appreciative activities in areas perceived as pristine, preferably away from urban environments. Motivations refer to these preferences, but also to aspects of discursive context, social identity and social position. These aspects are also found to be crucial regarding the influence of outdoor recreation on environmental concern. Thus, study results also show a lack of support for environmental concern as an automatic outcome of outdoor recreation. It is rather a combination of interconnected conditions referred to as: favorable place relations, adequate outdoor experience and appropriate social context. The thesis contributes to new knowledge on the relationships and connections between outdoor recreation and environmental sustainability. While the results are of importance with regard to planning for outdoor recreation and development of nature-based tourism, they are of particular interest for environmental organizations, schools and other institutions working for a more sustainable society. / This thesis examines the relationship between outdoor recreation and environmental concern as part of the wider quest for environmental sustainability in late-modern societies. Generally, outdoor recreation contributes to an increased use of resources and a growing impact on the environment. At the same time, outdoor recreation is also part of a wider narrative of fostering environmental concern, where forms of nature encounter are seen as potential pathways to pro-environmental attitudes and behavior. Thus, the thesis addresses themes of recreational participation and preferences among environmentalists - and the inquiry into the ways outdoor recreation may influence levels of environmental concern.

The financial statements represent a comprehensive and standardized document including financial information about the company. The companies need to publish this document in the Collection of Deeds, and since the documents are submitted to the Collection of Deeds in electronic form and are subsequently freely available, any financial statements are generally available to a wide range of potential users. Users of the financial statements can be divided based on their relation to the financial statements and based on level of their knowledge of accounting. The confidence of users in information disclosed in the financial statements is higher, in case the financial statements were subject to audit. The user of the financial statements does not have a possibility of detailed verification of the information presented in it (he cannot inquire the management of the company, inspect the original accounting documents, etc.). In this case, the audit represents ensuring correctness of the information presented in the financial statements and also assurance that the financial statements were subject to the independent verification. These facts enhance the degree of confidence of intended users in the financial statements and this is also the purpose of an audit as defined by the International Standards on Auditing. In accordance with the International Standards on Auditing the auditor expects that the user of the financial statements has reasonable knowledge of accounting and is willing to study the financial statements with reasonable effort. Auditor performs his testing based on certain materiality level that does not have to agree to the materiality level of the user. The risk represents in this case the situation, when the materiality level of the user is lower than the materiality level determined by the auditor. The user of the financial statements has limited possibilities to verify the information in it, however, he is able to verify the link among information presented in different parts of the financial statements and confront the financial statements with other relevant information available. My dissertation consists from theoretical and practical part. In the theoretical part, there are possible verifications described that can be performed by the user of the financial statements and in the practical part, there are the mentioned procedures applied to financial statements of four domestic companies. The subject of my research was financial statements for the years 2006 to 2009. The aim was not only the identification of the risks in the financial statements from the users' point of view, but also monitoring of the development of financial statements in time. The subject of the dissertation was also the verification of the formal correctness of audit reports issued to the selected financial statements (I am registered as Czech statutory auditor by the Chamber of Auditors of the Czech Republic and therefore I am able to perform this verification). The subject of the dissertation was not the verification of the factual correctness of the audit report, this verification is in principle not possible without possibility to look into the audit file. During analysis of selected financial statements I have identified several areas that represent risk of misstatement in the financial statements from the users' point of view. It related mainly to going concern issues, issues relating to completeness of reserves and provisions and risk of possible overvaluation of finance investments and related receivables to subsidiaries. The user of the financial statements should for his better understanding therefore look for other information relating to the company from freely available resources and perform comparison with financial statements of other companies in the same industry. The risks mentioned above were not sufficiently commented in the notes to the financial statements and that subsequently gives a rise to questions on financial statements users' side and lowers his confidence in information presented in the financial statements. I think that there is a change in the audit approach necessary, it should not be enough just that the financial statements are free from material misstatement; the financial statements should not give a rise to additional questions from their users.

Philosophiae Doctor - PhD / The increasing evidence of chemicals of emerging concern (CECs) in water bodies is causing major concern around the world because of their toxicological effects upon humans and aquatic organisms. The release of wastewater to the aquatic environment is most likely to introduce some trace levels of organic contaminants, some of which may be toxic, carcinogenic, or endocrine disruptors, as well as, persistent in the environment. These compounds are often persistent but not regularly monitored because they are mostly still excluded from environmental legislation. Their fate and persistence in the environment are not well understood. / 2022-02-24

The theme of this diploma theses to consider existence of financial synergic effects for to companies from Czech Republic, which are operating in the field of national economy sector – transport and storage. Financial indicators (based on accounting statements and other information) will be used for reviewing financial synergy effect in consolidated entity.

The organic products market has grown worldwide in recent years. Increasing demand for products that are less harmful to the environment and health is one of the factors driving this phenomenon. Consumers are becoming more conscious than ever before about the environmental effects of the products they consume. Specifically, millennials have become environmentally responsible consumers. Although earlier studies have provided insights into factors influencing attitudes towards organic products in various contexts, there is limited research into organic products in the South African context, specifically research focusing on organic personal care products among millennials. Millennials are influential consumers who are environmentally conscious and digitally savvy. Recently, social media has gained increased attention for its ability to amplify environmental concerns and promote sustainable behaviour among young people. As a result, understanding how young consumers develop their purchasing behaviours towards organic personal care products is necessary. Therefore, this study investigated millennials' attitudes towards environmental issues and health consciousness, and the effects of their attitudes, social norms, and perceived behavioural controls on their willingness to pay for organic personal care products. The study followed a descriptive, quantitative research design using an online selfadministered survey. A non-probability virtual snowball sample of 433 Facebook users, aged between 18 and 25 years who live in South Africa, was followed. Out of the 433 questionnaires that were collected, 377 were included for analysis. Data were analysed using Structural Equation Modelling (SEM). The results reveal that South African millennials' environmental concern and health consciousness had a significantly positive influence on their attitudes towards organic personal care products. The results also showed that attitude towards organic personal care products had a significant positive effect on subjective norms, and attitude was the strongest significant predictor of willingness to pay for organic personal care products. The results provide marketers with insights into how millennials ' attitude and willingness to buy organic personal care products can be influenced. Specifically, marketers should develop marketing strategies that incorporate environmental concerns, health awareness, and social influence to increase customer willingness to pay for organic personal care products. The findings also help policymakers understand the level of customer concern about the environment and their health, develop effective environmental policies necessary to achieve sustainability, and boost green purchasing through legislation. In addition, policymakers should be more constructive to promote ecologically conscious consumer behaviour. Collaborating with the private sector in various campaigns would help to enhance consumers' attitudes regarding the environmental concern.

This thesis elaborates on the design process of a mobile phone based application for indoor positioning at workplaces. The aim of the application is to ease workflow management and help increase the work efficiency of individuals and teams by reducing the amount of time spent in looking and waiting for each other. In doing so, the research takes a closer look on the user’s perspective on sharing one’s location data. An attempt is made to explore users’ behavior, investigating if any privacy concerns arise out of sharing one’s indoor location data and how it effects the adoption of the service within the context of a workspace. This exploratory approach employed a number of qualitative tools in order to gather data and analyze it. In order to understand the complex context of a work environment where activities (or actions) are defined by a number of factors, actors, mediators, communication channels, etc., the research followed an activity centred approach. The resulting solution is in the form of a service that provides layers of contextual information, responding to the overall activity being performed and the smaller actions that constitute it. A prototype of this application is then taken for user testing. The test results show that the users were hesitant in sharing their location data; citing a number of speculated scenarios where this information may be used in ways that induced a sense of being spied upon. However, in the overall acceptance and adoption of the system, the context of use (the workspace) was found to play a very crucial role.

Bankruptcy is a highly significant worldwide problem with high social costs. Traditional bankruptcy risk models have been criticized for falling short with respect to bankruptcy theory building due to either modeling assumptions or model complexity. Genetic programming minimizes the amount of a priori structure that is associated with traditional functional forms and statistical selection procedures, but still produces easily understandable and implementable models. Genetic programming was used to analyze 28 potential bankruptcy variables found to be significant in multiple prior research studies, including 10 fraud risk factors. Data was taken from a sample of 422 bankrupt and non-bankrupt Norwegian companies for the period 1993-1998. Six variables were determined to be significant. A genetic programming model was developed for the six variables from an expanded sample of 1136 bankrupt and non-bankrupt Norwegian companies. The model was 81% accurate on a validation sample, slightly better than prior genetic programming research on US public companies, and statistically significantly better than the 77% accuracy of a traditional logit model developed using the same variables and data. The most significant variable in the final model was the prior auditor opinion, thus validating the information value of the auditor's report. The model provides insight into the complex interaction of bankruptcy related factors, especially the effect of company size. The results suggest that accounting information, including the auditor's evaluation of it, is more important for larger than smaller firms. It also suggests that for small firms the most important information is liquidity and non-accounting information. The genetic programming model relationships developed in this study also support prior bankruptcy research, including the finding that company size decreases bankruptcy risk when profits are positive. It also confirms that very high profit levels are associated with increased bankruptcy risk even for large companies an association that may be reflecting the potential for management to be "Cooking the Books".