The main objective of the present study is to investigate whether there is a difference in comprehension between two groups of Swedish L2 learners of English when they are faced with idioms in either a written context or in an audio-visual context. The investigation was performed at a Swedish upper secondary school. The subjects of the investigation are two different groups, where group 1 consists of 21 subjects and group 2 of 26 subjects. To one group, the idioms were presented in a written context, which is a transcribed version of the audio-visual context to which the second group was subjected. The results of the study are statistically confirmed, which means that they are generalizable to any two similar sets of students taking the same two tests and they show that there is a difference in comprehension for L2 learners if they are presented with idioms in an audio-visual context in comparison to when they are presented with a written context. This difference suggests that the comprehension of L2 idioms can be strengthened when the idioms are presented in an audio-visual context.

Background:           Blockchain technology is recently receiving a lot of attention from researchers as well as from many different industries. There are promising application areas for the logistics sector like digital document exchange and tracking of goods, but there is no existing research on these topics. This thesis aims to contribute to the research of information systems in logistics in combination with Blockchain technology.     Purpose:                  The purpose of this research is to explore the capabilities of Blockchain technology regarding the concepts of privacy, transparency and trust. In addition, the requirements of information systems in logistics regarding the mentioned concepts are studied and brought in relation to the capabilities of Blockchain technology. The goal is to contribute to a theoretical discussion on the role of Blockchain technology in improving the flow of goods and the flow of information in logistics.   Method:                   The research is carried out in the form of an explorative case study. Blockchain technology has not been studied previously in a logistics setting and therefore, an inductive research approach is chosen by using thematic analysis. The case study is based on a pilot test which had the goal to facilitate a Blockchain to exchange documents and track shipments.   Conclusion:             The findings reflect that the research on Blockchain technology is still in its infancy and that it still takes several years to facilitate the technology in a productive environment. The Blockchain has the capabilities to meet the requirements of information systems in logistics due to the ability to create trust and establish an organisation overarching platform to exchange information.

Not all documents are records. One of the central concerns of contemporary governance is the reduced or complete lack of accountability among public officials when rendering public services. In the absence of accountability and records, corruption thrives. This research examines the relationship that exists between transparency, accountability and record keeping in order to find the effect that records has; in terms of producing positive audit outcomes and in eliminating corrupt activities by public official/s. Since the transition to democracy in South Africa, the new constitution demands transparency and accountability on matters of governance supported with available information (records). Various pieces of legislation in South Africa are available in support of timely, accessible and accurate information in pursuit of official duties. The difficulty in ensuring an effective record keeping creates an opportunity for governance, transparency and accountability to fail. The essence of this research undertaking was motivated by the fact that, absence of records (which has a negative effect in achieving clean audits) renders governance chaotic and infringes on the democratic principles enshrined in the Constitution such as accountability and transparency. The purpose of the study was to investigate the practice of record keeping in the Eastern Cape Provincial Department of Basic Education (ECDoE) in ensuring accountability and transparency. This research undertaking was guided by the following three research questions: (1) what is the legal/normative framework that governs record keeping in South African public service? (2) How does ECDoE practice record-keeping in ensuring accountability and transparency? And (3) how does the practice of ECDoE’s record-keeping compare with the requirements of the legal/normative framework? After all the gathering of information from different sources, it is therefore recommended that the ECDoE send its employees for records management courses and there must be strict adherence to legislation and recommendations made by the Auditor General in his last audit report for the department. During the conduct of this research undertaking, these are the findings that emerged from the study: at the ECDoE (1) There is no adequate training provided to employees in record keeping. (2) There are ineffective internal control systems. (3) There is no risk management contingency plan. (4) There is no proper record keeping. (5) There is non-compliance with legislation by officials. (6) There is no strong or effective leadership. (7) There is shortage of staff and qualified personnel. (8) Lack of commitment to excel. (9) No significant corrective action undertaken to eliminate past inaccuracies. (10) There is absence of following up on recommendations made by the external audit. Lastly, the researcher accepts the arguments raised by the different authors about record keeping, transparency and accountability in that: there can be no accountable and transparent government without an effective record-keeping in place. Records are vital sources of evidence admissible to any institution be it a court of law or standing committees should clarity be required.

Anonymity of shareholders and the associated degree of transparency of the joint- stock company belongs in the field of company law among the most debated issues. Especially in light of the necessary fight againstmoney laundering and financing of global terrorism European legislaton creates extensive modification of the terms which are targeted on uncovering the identity of genuine owners of joint-stock companies. Czech Republic is obliged to transpose these terms into czech law. From this perspective, it is a very dynamic subject that is rapidly evolving and is not analyzed comprehensively. Work is primarily devoted to the description of the institutes in czech private law, which allow to maintain the anonymity of shareholders and degree of their possible identification. The thesis contains also the characteristics of selected public law acts in which is presented strong public interest on the identification of beneficial owners of corporations. The thesis also reflects upcoming changes that will in the near future modify the position of shareholders and their potential unfolding. The first two chapters focus on the brief description of the historical development of the concept of shareholders anonymity and the terms of their identification. The second chapterfocuses on the enactment of theBearer...

Every year the city of Stockholm is giving out a survey to all parents who have a child in a pre-school. In the pre-school survey parents are asked to answer 26 questions with the purpose of improving the quality of the pre-schools and of helping other parents in the search and choice for a pre-school for their child. The purpose of this inquiry is to investigate how the pre-school managers think about parents doing the assessment and grading of the quality of the work of the pre-school and what consequences it implies to their job. To conquer the purpose of the study five interviews have been done, four out of which were made with pre-school managers and one with a director who has a position in pre-school matters within the district administration of the municipality. With support of an interview guide the aim was to hear the managers own story. Since the pre-schools are up for grading and assessment by outsiders I also want to look for signs indicating that the pre-schools are potentially moving towards a more market oriented way of organizing their work. This has been studied with the assistance of the theory of performativity and questions to inquire in what way the different establishments try to meet the demand of transparency. The study shows that the pre-school managers are eager to involve the parents and make them aware of what they are doing and how they work within the establishment. But on the other hand, they question whether the parents have either the knowledge or the interest it takes to evaluate the efforts of the pre-school in such a way that it really helps to improve quality in the establishment. Despite that, the managers stress that the result of the pre-school survey is important, especially when it comes to attracting new children to their pre-school.

This paper explains the position of the principle of transparency in the EU up to the year 2010. (Including the changes made by the Lisbon treaty.) The question to answer is: how could transparency develop into a general principle without being mentioned explicitly in the legislation? It was also out to try to see what the future of transparency might look like. In the conclusion it was found that openness and transparency was not something fixed, but an evolving concept. If it was encoded into a single written principle, it could hamper the institutions‟ adaptation to the developing case-law. In the end I concluded that with will and trust, transparency could continue to grow in the future.

Purpose:  The purpose of this thesis is to examine how companies can favorablycommunicate their sustainable practices in a transparent way in order tobe perceived as trustworthy so that a competitive advantage canperhaps be achieved. Further, it will be investigated if transparencywithin the supply chain can be used as a fundament for being perceivedas credible by consumers. Method:   The method will be qualitative with an inductive approach. Theresearch will consist of forming a case study based on the companyPatagonia, where primary data will consist of interviews with multipleexperts on the topic. Besides, secondary data will consist of books,journal articles, conference material and information from the websiteof Patagonia. Conclusion:   In this research it was found that transparent communication aboutsustainable business practices can increase the trust in brands and canthus deliver a competitive advantage. Hence, companies need to solelyfocus on the core customer, integrate the customer in thecommunication process and deliver easy and clear information. Thisinformation should educate the customer and thus be perceived asvaluable and trustworthy.

An emerging consensus in the academic literature explicitly recognises large corporations as political actors. Against this background, this research investigates how corporate power operates through political practices in international multi-stakeholder governance processes and how it is legitimised. The central focus of research is the EITI, a sophisticated and well regarded international standard for natural resource governance in which corporations from the extractive industries and institutional investors have been granted decision-making rights at the Board level. Moreover, the research aims at understanding the consequences of corporate power on the Standard's design and performance. Relying on a conceptual framework based on the writings of French sociologist Pierre Bourdieu, this thesis proposes a refined theoretical approach to corporate power by introducing the concepts of corporate symbolic authority and corporate political practice. This research was undertaken using a mixed-methods approach consisting of content analysis, interviews and participant observation. The findings suggest that companies are privileged partners in the EITI while members from resource-rich countries are effectively disadvantaged. The companies' privileged status is legitimised through taken-for-granted-assumptions portraying them as positive, responsible and exceptional agents. It rests on possession and deployment of various forms of resources, and is enshrined into EITI's principles and procedures. Thus, despite EITI's emphasis on transparency, inclusion and equality (in decision-making), the Standard ultimately reflects and perpetuates the existing power asymmetries which cause disempowerment and poverty of people in resource-rich countries in the first place. This effectively undermines EITI's impact and outcome. In conclusion, the argument is presented that by including corporations into international governance processes already influential actors not only gain direct access to decision-making, but additionally to symbolic authority. This further enhances and consolidates corporate power with substantial consequences for legitimate and effective governance at the international level. Therefore, this thesis enhances our understanding of corporate power and its deployment in multi-stakeholder governance at the international level.

Depuis les scandales financiers notamment d’Enron, Worldcom, Vivendi et Parmalat, la transparence est au cœur de tous les débats dès que la situation l'exige. Ainsi, tout le monde appelle à la transparence. Cette invocation est partagée par des politiciens, des avocats, des économistes, des financiers et l'opinion publique. Ainsi transparence souhaité par tous et qui correspond à la quantité d'informations diffusées par les entreprises, est devenu l'instrument privilégié de la régulation des marchés financiers. De nombreux pays occidentaux ont adopté des lois pour garantir la sécurité des marchés et des investisseurs. En France, il existe des lois comme la loi sur les Nouvelles Régulations Economiques (NRE) de 2001, la loi sur La Sécurité Financière (LSF) de 2003 et la loi Breton de 2005. Au niveau européen, il existe aussi des lois et les plus importantes sont la Directive Transparence de 2013, sur l'harmonisation des obligations de transparence concernant à l'information sur les émetteurs dont les valeurs mobilières sont admises à la négociation sur un marché réglementé, Directive concernant les Marchés d’Instruments Financiers (MiFID) 2014, la directive Abus de Marché (MAD) de 2014 et European Market Infrastructure Regulation (EMIR) de 2012. Cependant au sein des sociétés, on assiste à une instrumentalisation de l’information, orchestrant des « guerres » entre dirigeants et actionnaires. La transparence est ainsi détournée de son rôle premier pour satisfaire les intérêts égoïstes de ces personnes. Grâce à une manipulation de l’information dont il est dépositaire, le dirigeant peut mettre en place des stratégies dans le but de conserver son fauteuil. Les actionnaires dépositaires du contrôle de la société, peuvent opérer un contrôle purement économique, et n’agiront pas dans l’intérêt de la société mais dans leur intérêt patrimonial, en fonction d’une stratégie de création de valeur et d’investissement préalablement arrêtée. / Since financial scandals including Enron, Worldcom, Vivendi and Parmalat, transparency is at the heart of all discussions as soon as the situation requires. Thus, everyone calls for transparency. This invocation is shared by politicians, lawyers, economists, financiers and public opinion. Thus the transparency desired by all and which corresponds to the amount of information published by companies, became the privileged instrument of regulation of financial markets. Many Western countries have adopted laws to guarantee the safety of the markets and investors. In France, there are laws such as Act New Regulations Economic (NRE) of 2001, the Law on Security Finance (LSF) of 2003 and 2005 Breton law. A European level, there are also laws and the most important are the 2013 Transparency Directive, on harmonization of the transparency requirements for information about issuers whose securities are admitted to trading on a regulated market, Directive concerning the markets in Financial Instruments (MiFID) of 2014, Market Abuse Directive Abuse (MAD) of 2014 and 2012 European Market Infrastructure Regulation (EMIR). However within societies, there is a manipulation of information, orchestrating “wars” between officers and shareholders. Transparency is thus diverted from its role as first to satisfy the selfish interest of these persons. Through the manipulation of information which he is the depositary, the leader can implement policies ti keep his chair. The custodians of the control of the company shareholders, can operate a purely economic control, and will not act in the interest of society but in their heritage interest, based on a previously stopped creating value and investment strategy.

Magister Administrationis - MAdmin / Ethiopia is exercising decentralisation of the health system and thus this study assesses lessons learned about the experiences of the decentralization of institutions in heoretical terms. The problem investigated in this study concerns the lack of institutional capacity to effectively provide services, lack of transparency, responsibility and accountability. Decision making is also very remote from the people with regard to resource allocation and public health service delivery. The scope of this study covers the Southern Nations, Nationalities and People’s Regional State of Ethiopia and its relationship with the Cheha District in the area of health service decentralization. The objective of this study was to identify fundamental elements of decentralization of health institutions and the impact on the performance of the health system at local government level in the Cheha District in Ethiopia. / South Africa