The phenomenon of notional employees has started to occur, since companies are facing an increased challenge to break through the marketing clutter. The phenomenon makes it possible for companies to communicate the increasingly important intangible values of a brand. The purpose with this thesis is to explore and illustrate how organizational core values are communicated through notional employees. The phenomenon of notional employees was researched from both a company and customer perspective, where a multiple case study research was made. Interviews were held with the authors of the notional employees and focus groups were held among consumers. Communication of core values via notional employees follows four steps. First the notional employee and its character is created. This step is followed by communication of core values through the notional employee. Thirdly, the type of values which has been communicated needs to be analyzed. Finally, if true core values are not communicated, communicative adjustments are required. These steps are presented in “The Core Value Communication Wheel”.

<p>The phenomenon of notional employees has started to occur, since companies are facing an increased challenge to break through the marketing clutter. The phenomenon makes it possible for companies to communicate the increasingly important intangible values of a brand.</p><p>The purpose with this thesis is to explore and illustrate how organizational core values are communicated through notional employees.</p><p>The phenomenon of notional employees was researched from both a company and customer perspective, where a multiple case study research was made. Interviews were held with the authors of the notional employees and focus groups were held among consumers.</p><p>Communication of core values via notional employees follows four steps.</p><p>First the notional employee and its character is created. This step is followed by communication of core values through the notional employee. Thirdly, the type of values which has been communicated needs to be analyzed. Finally, if true core values are not communicated, communicative adjustments are required.</p><p>These steps are presented in “The Core Value Communication Wheel”.</p>

The purpose of this study is to present if it is the EU’s dissemination of norms or other factors that affects Kosovo’s accession as a candidate country to the EU. The purpose was answered by finding out to what extent Kosovo can meet EU standards and values in terms of the Copenhagen criteria first criterion of stable institutions. Furthermore, what forms of dissemination the EU have used in trying to spread these standards. The study has used a main theory called Normative Power Europe, by Ian Manners, which describes the EU as a normative force and its mechanism of spreading values towards third-party countries. The conclusion in this study is that the biggest factor in why Kosovo isn’t a candidate country to the EU is because of the state’s infected conflict with Serbia.The conflict with Serbia is the basis of all the factors that keeps Kosovo to fail to meet EU requirements. Although, the EU have made improvements constitutionally since its increased commitment after 2008, the constitution hasn’t been implemented in practice by the Kosovan regime. The conflict needs to be resolved before Kosovo can take the next step and adapt to the rest of Europe.

Tidigare forskning har identifierat vilka kärnvärden och mervärden klientföretagen kan uppfatta av revisorn. Forskningen har visat att värdet som klientföretagen uppfattar av revisorn varierar beroende på olika faktorer. Däremot har det oss veterligen inte lagts något fokus på att undersöka huruvida klientföretags uppfattade värde av revisorn påverkas av klientföretagets branschtillhörighet. Syftet med uppsatsen är att förklara huruvida klientföretags uppfattade värde av revisorn påverkas av klientföretagets branschtillhörighet. Studiens tänkta bidrag är att kunna förklara ytterligare varför klientsföretags uppfattade värde av revisorn skiljer sig åt mellan olika klientföretag. För att svara på syftet har teori om koncepten kärnvärdet (försäkran, förbättring och försäkring) och mervärdet (relationen och råd) av revisorn använts. Det har konstruerats hypoteser samt en modell utifrån argumentation kring kapitalintensiva och kunskapsintensiva branscher. För att testa hypoteserna och modellen användes en webbaserad enkätundersökning riktad mot klientföretag från en kapitalintensiv och kunskapsintensiv bransch. Resultatet av studien visar att klientföretagens branschtillhörighet är en förklarande faktor för koncepten kärnvärde och mervärde. Mer specifikt kan vi se att förbättring, relationen och råd förklaras av branschtillhörighet. Studiens slutsats är således att branschtillhörighet är en förklarande faktor till klientföretagens uppfattade värde av revisorn. Studiens teoretiska bidrag är att branschtillhörighet kan adderas till de förklarande faktorerna av klientföretags uppfattade värde av revisorn. Studiens praktiska bidrag är att revisorer kan förstå att värdet klientföretag uppfattar av revisorn skiljer sig åt mellan klientföretag, vilket är av större vikt sedan avregleringen av revisionsplikten för att revisorn ska kunna fortsätta sälja sin tjänst. / Previous research has identified which core values and added-values companies can perceive of the auditor. Research has shown that client companies perceived value of the auditor differ between companies due to different factors. However, to our knowledge no one has studied if industry is an explanatory factor for the client company’s perceived value of the auditor. The purpose of the study is to explain if client companies perceived value of the auditor is affected by its industry. The study aims to further explain why client companies perceived value of the auditor differs between companies. To fulfill the purpose theory about core value (assurance, improvement and insurance) and added-value (relationship and advice) has been used. Hypotheses and a model has been constructed based on an argumentation about capital and knowledge intensive industries. To test the hypotheses and the model a survey was conducted among companies from capital and knowledge intensive industries. The results show that the client’s industry is an explanatory factor for core value and added-value. More specific can improvement, the relationship and advice be explained by industry. The conclusion is that industry is an explanatory factor for the client companies perceived value of the auditor. The theoretical contribution is that industry can be added to the explanatory factors of client companies’ perceived value of the auditor. The practical contribution is that auditors can understand that the perceived value of the auditor differ between companies, which is important since the abundance of the statutory audit to continuing selling their service.

Tidigare forskning har identifierat sex olika anledningar som påverkar valet av frivillig revision. Det tidigare forskning inte lägger lika stor vikt vid är icke-revisionspliktiga företagares egna uppfattningar gällande värdet av revision och revisorer i allmänhet Syftet med studien är att förklara hur företags uppfattade värde av revision och revisorer påverkar valet av frivillig revision. Med hjälp av tidigare forskning har en modell skapats som sedan testas empiriskt, där det uppfattade värdet delas in i kärnvärdet (försäkran, förbättring, försäkring) och mervärdet (kommunikation, rådgivning, service, relation, medlare). En kvantitativ studie i form av en enkät besvarad av 75 icke-revisionspliktiga respondenter utgör studiens datainsamling. Medverkar i studien gör både företag som valt att anlita revisor och företag som valt bort att anlita revisor. Under den empiriska analysen delas mervärdet, genom faktoranalys, in i komponenterna verksamhetsmervärde och stöttande mervärde. Resultatet i studien visar att kärnvärdet av revisorn inte har någon signifikant påverkan på valet av frivillig revison, men att företagares uppfattade värde av det stöttande mervärdet påverkar valet av frivillig revision. Resultatet visar även att vanan av att ha revisor har en påverkan på valet av frivillig revision.  Studiens teoretiska bidrag är att kunna förklara det uppfattade värdet av revision och revisorer av de som inte måste anlita revisor. Studiens praktiska bidrag är att framställa klientens uppfattade värde och vad som anses viktigt för klienten. Detta ger revisorerna en bild över klientens uppfattade värde och bidrar till att revisorer kan sälja in sin tjänst bättre. / Previous research has identified six different reasons that influence the choice of voluntary audit. What previous research does not attach as much importance to is non-auditors' own perceptions regarding the value of auditing and auditors in general.  The purpose of the study is to explain how companies' perceived value of auditing and auditors affect the choice of voluntary auditing. With the help of previous research, a model has been created which is then tested empirically, where the perceived value is divided into the core value (assurance, improvement, insurance) and the added value (communication, advice, service, relationship, mediator). A quantitative study in the form of a questionnaire answered by 75 non-audit respondents constitutes the study's data collection. Participating in the study are both companies that have chosen to hire an auditor and companies that have chosen not to hire an auditor.  During the empirical analysis, the added value is divided, through factor analysis, into the components operational added value and supported added value. The results of the study show that the core value of the auditor has no significant impact on the choice of voluntary audit, but that entrepreneurs' perceived value of the supported added value influences the choice of voluntary audit. The results also show that the habit of having an auditor has an impact on the choice of voluntary audit. The theoretical contribution of the study is to be able to explain the perceived value of auditing and auditors by those who are not required to audit. The practical contribution of the study is to present the client's perceived value and what is considered important for the client. This gives the auditors a picture of the client's perceived value and contributes to auditors being able to sell their service better.

Made available in DSpace on 2016-04-26T20:20:27Z (GMT). No. of bitstreams: 1 Jaceguara Dantas da Silva Passos.pdf: 1477090 bytes, checksum: a9e36828ecf51c8bcbfbcf0ddc0d983a (MD5) Previous issue date: 2011-10-03 / The purpose of this study was to discuss the adherence of the Brazilian State to Human Rights treaties, the ensuing Criminalization Legal Precepts, and the corresponding legal consequences. As a signatory of a Human Rights Treaty, the Brazilian State is ruled through a legal system in line with the dictates of the Federal Constitution of 1988, whether or not said dictates are endorsed by the procedure laid out in Article 5, Section 3, of the Federal Constitution. By establishing provisions for the protection of new fundamental rights, treaties also constitute a parameter for the selection and protection of individual or collective legally protected values a form of protection regulated by Criminal Law, regardless of rule origin or hierarchy. This stems from the fact that by addressing the issue of Human Rights, the treaty should serve as a parameter for the protection of core values by Criminal Law, since the highest goal is the defense of human dignity a perspective in which any strictly formal, procedural hurdles must be overcome in order to achieve the highest good and interest of society and ensure the protection of said dignity, which constitutes the very core that informs and structures a Democratic State that abides by the Rule of Law. In order to guarantee the defense and protection of the human rights involved, Criminalization Legal Precepts are addressed, especially those related to Slavery, Child Labor, and Discrimination against Sexual Orientation, so as to impose limits to ordinary legislators in the definition of core values protected by Criminal Law, as well as to impose on the Brazilian State the obligation to criminalize conducts deemed offensive to certain legally protected values through the imposition of legal sanctions / O presente trabalho se propõe a discutir a adesão do Estado brasileiro aos tratados de Direitos Humanos, os decorrentes Mandados de Criminalização bem como as correspondentes consequências jurídicas. Defende-se a ideia de que, em sendo o Estado Brasileiro signatário de um tratado de Direitos Humanos, este se insere no ordenamento jurídico, em consonância com os ditames da Constituição Federal de 1988, aprovados ou não pelo procedimento previsto no artigo 5º, § 3º, da Constituição Federal. Dessa forma, ao prever a defesa de novos direitos fundamentais, os tratados também servem de parâmetro para a eleição e proteção de um bem jurídico individual ou coletivo, mediante a tutela proporcional do Direito Penal, independentemente da origem da norma e de sua hierarquia. E tal ocorre em razão de que, ao versar o tratado sobre a temática de Direitos Humanos, este deve servir de parâmetro para a tutela penal, já que o fim maior é a defesa da dignidade da pessoa humana e, nesse norte, devem ser superadas barreiras meramente formais, procedimentais, para se alcançar o bem maior e o interesse da sociedade e garantir a proteção da aludida dignidade, a qual se configura núcleo essencial que informa e estrutura o Estado Democrático de Direito. Com o fim de garantir a defesa e proteção dos direitos humanos envolvidos, discorre-se sobre Mandados de Criminalização, em especial aqueles relacionados à Discriminação pela Orientação Sexual, Trabalho Escravo e Trabalho Infantil, com o objetivo de impor ao legislador ordinário limites na escolha dos bens jurídicos penais e ao Estado, no caso, o Brasil, a obrigação de criminalizar certas condutas ofensivas a determinados bens jurídicos com a imposição de sanção

Prior research has shown that there are many factors affecting the client's perception of the auditor’s value. Furthermore, research has shown that the auditor can add multifaceted value to the client, often divided into core value and added-value. However, these factors have mostly been studied in an isolated context, where other factors have not been accounted for. To our knowledge no prior study has shown the combined effect of various factors in a common context, as well as showing how the conjunction between the client’s experiences and expectations affects the perceived value of the auditor from the client’s perspective. This study aims to identify the many factors that drive the client's perception of value added by the auditor, as well as making the distinction between the client's experiences and expectations. In order to locate the many factors that are believed to have an impact on the client's perception of the auditor’s value, a broad theoretical model is constructed to explain how these factors in a combined fashion drives the client's perception of auditor value. We also argue that the client's internal and underlying conditions will affect the client’s attitude towards the auditor, as well as inducing the client's needs. Furthermore, we make the distinction between the factors that drive the precepted value of the auditor and the factors that make up value in the eyes of the client.   The results of the study indicate that there are many factors that affect the perceived value of the auditor from the client’s perspective, where the client’s experiences and expectations of the “client quality” has the strongest effect on the perceived value. The study also finds that there is a gap between the client’s expectations and experiences, suggesting that there could be an expectation gap between the client and the auditor. Furthermore, the study finds that the core value is the main type of value added by the auditor in the eyes of the client. However, we argue that the distinction between core value and added-value is not representative from the client’s perspective. Instead we believe that the client distinguishes the value added by the different activities in the work of the auditor.  The study contributes towards explaining how various factors need to be accounted for when studying the perceived value of the auditor from the client's perspective. Furthermore, the study contributes to explaining how the client's experiences and expectations affect the perceived value of the auditor in the eyes of the client, providing a meaningful foundation for future research. The study also contributes to explaining how there needs to be a distinction between the factors that drive the perceived value and the factors that make up the perceived value, since these factors often intervene with one another. / Tidigare forskning har visat att det finns många faktorer som föranleder klientens syn på revisorns värde. Vidare har tidigare forskning visat att revisorn kan tillföra ett mångfacetterat värde till klienten, ofta uppdelat i kärnvärde och mervärde. Dock har dessa påverkande faktorer främst studerats i en isolerad miljö där andra påverkande faktorer inte har tagits hänsyn till. Såvitt vi vet har ingen tidigare studie visat den kombinerade effekten av olika faktorer i en gemensam kontext, samtidigt som förhållandet mellan klientens upplevelser och förväntningar tas i beaktning.  Denna studie syftar till att identifiera de faktorer som föranleder klientens syn på revisorns värde, samtidigt som det görs skillnad på klientens upplevelser och förväntningar. För att lokalisera de flertalet faktorer som tros ha en inverkan på klientens syn på revisorns värde konstrueras en utförlig teoretisk modell för att förklara hur dessa faktorer gemensamt föranleder och utgör värde ur klientens perspektiv. Vi hävdar även att klientens interna och underliggande förutsättningar påverkar klientens inställning till revisorn, liksom att dessa förutsättningar föranleder klientens olika behov. Dessutom gör vi en distinktion mellan de faktorer som föranleder det värde klienten ser i revisorn och de faktorer som utgör värdet av revisorn ur klientens perspektiv. Resultatet av studien indikerar att det finns många faktorer som påverkar revisorns värde ur ett klientperspektiv, där klientens upplevelser och förväntningar på ”klientkvalitet” har störst effekt på det samlade värde klienten ser i revisorn. Studien finner också att det finns en skillnad mellan klienternas upplevelser och förväntningar, vilket tyder på att det kan finnas ett förväntansgap mellan klienten och revisorn. Vidare visar studien att kärnvärdet är den typ av värde klienten främst ser i revisorns arbete. Vi hävdar dock att skillnaden mellan kärnvärde och mervärde inte är representativt ur klientens perspektiv. Istället tror vi att klienten baserar synen på revisorns värde utifrån de olika aktiviteter och attribut som hänförs till revisorns arbete.  Studien bidrar till att förklara hur flera olika faktorer behöver tas i beaktning när man studerar revisorns tillförda värde ur klientens perspektiv. Vidare bidrar studien till att förklara hur klientens upplevelser och förväntningar påverkar det värde klienten ser i revisorn, vilket utgör en stark grund för framtida forskning. Studien bidrar också till att förklara hur det är nödvändigt att göra skillnad mellan de faktorer som föranleder värde och de faktorer som utgör värde ur klientens perspektiv, eftersom dessa faktorer ofta samspelar med varandra.

Bakgrund: Revision har en framstående roll ur ett samhällsekonomiskt perspektiv, och har under sin framväxt möjliggjort samhällets ekonomiska framfart. Men i samband med denna framväxt har ett gap uppstått mellan klienters förväntningar och upplevt värde med en revision. Tidigare litteratur belyser inte vad som föranleder dessa förväntningar, eller vems förväntningar revisorn ska utgå ifrån. Författarna ämnar således att bidra med en ökad förståelse inom forskningsområdet. Syfte: Syftet med denna uppsats är att öka förståelsen för gapet mellan klientens förväntningar och upplevt värde med en revision. Metod: Denna kvalitativa uppsats karaktäriseras med en deduktiv forskningsansats, där semistrukturerade intervjuer med tio chefer för ekonomiavdelningen (finansdirektör), en VD samt en pilotstudie utgjorde det empiriska materialet. För att analysera detta material har en tematisk analys nyttjats. Slutsats: Av uppsatsens rön framgår det att det föreligger ett gap mellan klienters förväntningar och upplevelser i samband med en revision. Detta gap manifesterar sig främst i revisorers tillkortakommanden gällande deras förståelse för verksamheten, som följd av revisionsbranschens upplevda överflöd av oerfarna juniorer. Klienters utbildning och erfarenhet visar sig, tillsammans med det reviderade bolagets storlek och bransch, föranleda deras förväntningar. Uppsatsen visar även att det kan föreligga skillnader mellan vad en VD och finansdirektör förväntar sig av en revision, beroende på hur företagsstrukturen ser ut. Således kan det vara nödvändigt att göra en distinktion av vem som utgör klienten inom företagsledningen. Uppsatsen bidrar med att visa nödvändigheten av en distinktion av vem som utgör klienten inom företagsledningen och vad som kan föranleda förväntningar. / Background: Auditing has a prominent role from a socio-economic perspective, and during its rise has made society's economic progress possible. But in connection with this growth, a gap has emerged between clients' expectations and perceived value of an audit. Previous literature does not shed light on what prompts these expectations, or whose expectations theauditor should assume. The authors thus intend to contribute with an increased understanding within the research area. Purpose: The purpose of this essay is to increase understanding of the gap between clientexpectations and perceived value with an audit. Method: This qualitative essay is characterized by a deductive research approach, wheresemi-structured interviews with ten CFO:s, a CEO and a pilot study constituted the empirical material. To analyze this material, a thematic analysis has been used. Conclusion: From the essay's findings, it appears that there is a gap between clients' expectations and perceived value in connection with an audit. This gap manifests itself mainly in auditors' shortcomings regarding their understanding of the business, as a result of the audit industry's perceived abundance of inexperienced juniors. Clients' education and experience, along with the audited company's size and industry, appear to drive their expectations. The essay also shows that there can be differences between what a CEO and CFO expect from an audit, depending on how the company structure looks. Thus, it may be necessary to make a distinction of who constitutes the client within the company management. The essay contributes by showing the necessity of a distinction of who constitutes the client within the top management team and what can cause expectations.

This study unveils the perceptions, real-life experiences and thought-processes of contract workers who dedicate their lives to the Christian faith, values and belief-system, but simultaneously endeavour to establish and follow a successful career in the volatile, cut-throat, non-Christian-based (“hedonistic”) occupational entertainment commerce. The researcher embarked on this study with a qualitative, interpretivist research approach. Data was gathered through in-depth, unstructured, face-to-face interviews with a sample of nine research participants. The sample consists of student entertainers; entertainers in the public eye, but not yet established; as well as entertainers who have successful established careers with loyal national and international audiences in the Entertainment Industry. The researcher explores and seeks to understand the core values and belief systems of the research participants with regards to their Christian religious orientation, which is statistically verified to be the most prevalent religious practise in South Africa (Nation Master, 2013; Religious affiliation by country, 2010). Hence, the research findings with regards to Christians’ approach and attitude towards their careers will contribute to a better understanding and management of the majority of the workforce in South Africa. Moreover, the expected norms, values and work ethic of the Entertainment Industry in South Africa are exposed in this study. Although existing literature upholds that the Entertainment Industry is an exceptionally unstable work environment compared to other corporate industries, this research study adds significantly to current literature as viable causes for the unstable occupational environment are also investigated and presented. Previous research only addressed several aspects of the effect on one’s career advancement if an individual’s core value system differs from the accepted norms in an organisation or industry in general. This study subsequently reveals the personal- and occupational challenges that Christian entertainers encounter in an Entertainment Industry in South Africa and how they subsequently aim to decrease the cognitive dissonance that they experience due to continuous role conflict between moral obligation and the vital necessity for employment and career advancement. The findings of this study correlate with previous research as it indicates that the research participants will generally choose and prioritise their personal core values- and moral belief system above contradictory social and professional career demands and expectations. / Dissertation (MCom)--University of Pretoria, 2014. / gm2014 / Human Resource Management / unrestricted

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