Hur företag påverkades av slopandet av korridormetoden varierade från företag till företag. Dock hade alla undersökta företag som tillämpat korridormetoden räkenskapsår 2012, ackumelerade underskott. Den totala genomsnittliga effekten på eget kapial blev en minskning med -4,49 procent. En sjättedel av företagen i undersökningen vidtog någon åtgärd för att förebygga en negativ effekt på eget kapital. Den främsta åtgärd som dessa företag hade vidtagit, var att de successivt hade övergått till avgiftsbestämda pensionsplaner under de senaste åren och stängt de förmånsbestämda pensionsplanerna, vilket har förebyggt en negativ effekt. En ytterligare anledning till varför effekten inte blev så stor som befarades i media, kan bero på att en del företag valde att tillämpa den reviderade IAS 19 i förtid, det vill säga under tidigare räkenskapsår. / How the corporates equity was affected due to the abolishment of the corridor method varies from corporate to corporate. However, all investigated corporates in the essay which practiced the corridor method the fiscal year 2012 had an accumulated deficit. The total average effect on equity shows a decrease by -4,49 percent. One sixth of the corporates reviewed performed preventive actions to mitigate a negative effect on equity. One foremost action these corporates performed was to move from defined benefit plans to contribution plans the last years and close the defined benefit plans. One additional cause why the effect on equity was not as big as the media predicted, could be because some corporates choose to practice the revised IAS 19 in their previous fiscal years.

In the field of city planning, a growing need exists for the integration of spatial development with transportation planning instruments. This study identifies issues related to the definition, evaluation and implementation of the integration of sustainable development and sustainable transportation within three types of municipalities. Significant issues that are explored include the various definitions of integration; the range of issues considered under notions of integration; the diverse perspectives on, and criticism of development and transportation integration analysis, as well as approaches to evaluating integration and transportation impacts on development. Furthermore, the study reports on the goals of each municipality, specifically with reference to sustainable public transportation decision-making; approaches to sustainable transportation, automobile dependency; land use; and finally, on sustainable transportation and development integration solutions. Approaches to spatial development used to focus on the organisation of land use issues, but this field is increasingly defined more broadly to include economic and social welfare, quality of human health/life and environmental integrity. From a sustainability perspective, a narrow definition of sustainable transportation tends to favour individual technological solutions, while a broader definition tends to favour more integrated solutions, including improved travel choices, economic incentives, institutional reforms, land use changes as well as technological innovation. Integration focuses on the teamwork required between the relevant departments as well as between levels or spheres of government, and often entails the implementation of nodal-corridor approaches. Sustainability planning may require changing the way people think about solutions to transportation problems in the future. The literature survey (Chapter 2) addresses a number of salient concepts, namely transportation and spatial development integration, public transportation and its orientated development, nodal-corridor development, as well as environmental and development relationships. Furthermore, an investigation into the legislative frameworks and policies is presented with emphasis on spatial development, transportation plans and node-and-corridors development (Chapter 3). This is followed in Chapter 4 by a report on an investigation into, and interviews held with representatives from the three municipalities (Hermanus local municipality, Cape Town metropolitan municipality and Eden district municipality) with reference to the integrated transportation plans (ITP) and spatial development frameworks (SDF) of these municipalities. This section reflects the opinions of relevant role-players regarding the central aspects of this study. Chapter 5 presents a summary of the study as well as a number of conclusions. In this chapter, planning recommendations are provided with the aim of advising municipalities on possibilities for the integration of sustainable transportation plans and spatial planning / development instruments. / Thesis (M.Art. et Scien. (Urban and Regional planning))--North-West University, Potchefstroom Campus, 2012

In the field of city planning, a growing need exists for the integration of spatial development with transportation planning instruments. This study identifies issues related to the definition, evaluation and implementation of the integration of sustainable development and sustainable transportation within three types of municipalities. Significant issues that are explored include the various definitions of integration; the range of issues considered under notions of integration; the diverse perspectives on, and criticism of development and transportation integration analysis, as well as approaches to evaluating integration and transportation impacts on development. Furthermore, the study reports on the goals of each municipality, specifically with reference to sustainable public transportation decision-making; approaches to sustainable transportation, automobile dependency; land use; and finally, on sustainable transportation and development integration solutions. Approaches to spatial development used to focus on the organisation of land use issues, but this field is increasingly defined more broadly to include economic and social welfare, quality of human health/life and environmental integrity. From a sustainability perspective, a narrow definition of sustainable transportation tends to favour individual technological solutions, while a broader definition tends to favour more integrated solutions, including improved travel choices, economic incentives, institutional reforms, land use changes as well as technological innovation. Integration focuses on the teamwork required between the relevant departments as well as between levels or spheres of government, and often entails the implementation of nodal-corridor approaches. Sustainability planning may require changing the way people think about solutions to transportation problems in the future. The literature survey (Chapter 2) addresses a number of salient concepts, namely transportation and spatial development integration, public transportation and its orientated development, nodal-corridor development, as well as environmental and development relationships. Furthermore, an investigation into the legislative frameworks and policies is presented with emphasis on spatial development, transportation plans and node-and-corridors development (Chapter 3). This is followed in Chapter 4 by a report on an investigation into, and interviews held with representatives from the three municipalities (Hermanus local municipality, Cape Town metropolitan municipality and Eden district municipality) with reference to the integrated transportation plans (ITP) and spatial development frameworks (SDF) of these municipalities. This section reflects the opinions of relevant role-players regarding the central aspects of this study. Chapter 5 presents a summary of the study as well as a number of conclusions. In this chapter, planning recommendations are provided with the aim of advising municipalities on possibilities for the integration of sustainable transportation plans and spatial planning / development instruments. / Thesis (M.Art. et Scien. (Urban and Regional planning))--North-West University, Potchefstroom Campus, 2012