p. 1 - 95 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-01-23T20:06:34Z No. of bitstreams: 1 444444.pdf: 784927 bytes, checksum: 945705eeb73074da237dd946160bcef8 (MD5) / Made available in DSpace on 2013-01-23T20:06:34Z (GMT). No. of bitstreams: 1 444444.pdf: 784927 bytes, checksum: 945705eeb73074da237dd946160bcef8 (MD5) Previous issue date: 2008 / A busca contínua por aumento de produtividade nos processos de manufatura das organizações fomenta o desenvolvimento de sistemas de gestão cada vez mais inovadores e eficientes. O sistema desenvolvido a partir da segunda metade do século XX pela fábrica de automóveis Toyota, no Japão, deu origem a um conjunto de princípios e práticas para gestão da produção hoje conhecido como Manufatura Enxuta. Essa nova abordagem de gestão da manufatura representa um novo paradigma produtivo que, por conta de sua comprovada eficiência nas organizações que o implantaram, seduz diversas outras ávidas por alcançar níveis de qualidade e atendimento ao cliente como os níveis alcançados pelas empresas enxutas. Ocorre que existem algumas dificuldades inerentes à adoção e implantação dos princípios da Manufatura Enxuta. O presente trabalho tem o objetivo de identificar quais são as dificuldades encontradas pelas organizações no processo de implantação dos conceitos relacionados à Manufatura Enxuta e por que eles ocorrem. / Salvador

Abstrakt Detta är ett arbete med fokus på kroppen, kroppen i vår verkliga värld. Hur kroppen rör sig i förhållande till hur den ser ut och hur kroppen rör sig i film och animation. Undersökningen syftar till att närmare se hur större företag har använt sig av kroppen i skapande av animationer och filmer. Undersökningen visar jämförelsen mellan hur företag har använt sig av kroppen för att skapa känslor och uttryck samt hur de använt sig av rörelser. Med hjälp av detta skapas det en gestaltning bestående av animationer och filmat material där kroppen är i fokus. Begrepp som matter matters (Barad. 2007) och mimesis (Olofsson. Olsson. Sörbom. u.å) hjälper oss att urskilja vilka små detaljer som gör skillnad och som har betydelse för att efterlikna det som ögat ser av kroppen i verkliga livet. Olika metoder för analys används för att analysera och granska filmer för att ta reda på hur skaparna använt sig av kroppen för att sedan föra det vidare i gestaltandet. Vid redigering har man använt metoder för att jämföra animationer genom att placera dem på eller bredvid varandra. Begreppen har hjälpts åt att skapa det vi skapat och deras betydelse av helheten. En avslutande del som diskuterar och sammanfattar vad undersökningen kommit fram till och vad gestaltningen blivit. Vad forskningen har betytt under undersökningen och vad som har använts och inte använts. Nyckelord: Accountability, mimesis, situated kunskap, matter matters. / Abstract This is a work with focus on the body, the body in our reality and how it moves compared to how it looks and moves in animation and film. An examination which have been done, focusing on bigger companies and how they have used the body in their animations and films. It also compares these companies and how they used the body to create feelings, expressions and how they have used movement. This will lead to a design with the body in focus consisting of some animations and video clips. Words like matter matters (Barad. 2007) and mimesis (Olofsson. Olsson. Sörbom. u.å) to see what details that make a difference, importance and to mimic what the eye sees of the body in reality. With help of using analysing methods to review films to see what the creators used of the body to later on use it to advantage in our own design. With some help from methods that tries out and compare animations and filmed materials, putting them together, beside each other and on top on each other. How words have helped us to create what we have created and their meaning of it all. An ending part that discuss and summarize what the examination have come to and what the design turned into. What the research meant during the examination and what has been used and not been used. Keywords: Accountability, mimesis, situated knowledge, matter matters.

Bakgrund Key Audit Matters infördes år 2016 i Sverige som en del av den utökade revisionsberättelsen med syfte att göra revisionsberättelsen mer informativ samt företagsspecifik. Key Audit Matters ska tas upp i revisionsberättelsen där revisorn upplyser om de områden som anses vara de mest betydelsefulla riskerna i företaget. Storbritannien var en av de första länderna som införde en utökad revisionsberättelse år 2013. Debatter och diskussioner hägrar i Sverige angående om den nya revisionsberättelsen med KAM uppfyller sitt syfte med att vara företagsspecifik eller om risken finns att den nya revisionsberättelsen blir standardiserad. Syfte Studiens syfte är att utforska om det sker en standardisering av Key Audit Matters. Metod I studien har en deduktiv ansats använts med ett eklektiskt angreppsätt. Studien är kvantitativ och använder sig av sekundärdata som dess empiri. Studiens sekundärdata kommer från två olika år samt två olika länder. Slutsats Studiens slutsats är att det inte sker någon statistisk säkerställd standardisering. Dock slår studien fast att det finns skillnader i graden standardisering mellan Sverige och Storbritannien. / Background Key Audit matters were introduced in Sweden in 2016 as a part of the expanded audit report with the purpose of being more informative and firm specific. Key audit matters are a section in the audit report where the auditor uses the professional judgement to disclose the most vital parts of the audit. Great Britain was one of the first countries to establish the expanded audit report in 2013. Debates and discussions in Sweden are occurring about whether Key Audit Matters are living up to its purpose of being firm specific or is there a risk that the new audit report will be standardized. Purpose The purpose of this study is to investigate if a standardization of Key audit matters is occurring. Method In this study a deductive and eclectic approach. The study is also quantitative and uses archival data for the empirical data. The empirical data consists of data from two different years and two different countries. Conclusion The conclusion of this study is that there is no proof that there is a standardization occurring, but the study gives proof that there are differences in the degree of the standardization between Sweden and Great Britain

Les eaux côtières du Sud du Golfe de Gascogne sont soumises à l’expulsion d’un panache fluvial au niveau de l’estuaire de l’Adour. Ces eaux douces peuvent entrainer de fortes variations des concentrations en matières minérales en suspension (MSM, en mg,l-1), en chlorophylle- a (Chla, en mg,m-3) et en matière organiques dissoutes colorées (MODC, en mg,l-1) contenues dans les eaux côtières. En modifiant la transparence de l’eau et en charriant des nutriments et des bactéries, elles peuvent affecter la productivité biologique et avoir un impact significatif sur la santé humaine. Notre étude a pour but de développer des algorithmes empiriques et de tester l’efficacité des images MODIS-Aqua pour la cartographie des substances particulaires et dissoutes contenues dans les eaux côtières soumises à l'influence du panache de l'Adour. Dans cet objectif, deux missions océanographiques ont été réalisées afin de mesurer simultanément les MSM, la turbidité (en NTU), la Chla et les MODC et la réflectance de télédétection de l’eau in-situ. Deux algorithmes empiriques opérationnels pour la quantification des matières minérales en suspension et de la turbidité ont été développés. Une automatisation du traitement des images MODIS-Aqua déjà corrigées des effets atmosphériques et à la résolution de 250 mètres (produit MYD09GQ) a été réalisée. Ce système opérationnel a permis de cartographier les concentrations en sédiments en suspension contenus dans le panache sur 246 jours, entre 2006 et 2009. La première étude à grande échelle spatiale et temporelle de la dynamique hydro-sédimentaire du panache de l'Adour a ainsi pu être réalisée. Finalement, plusieurs algorithmes ont été proposés pour la quantification des concentrations en chlorophylle-a dans le sud du Golfe de Gascogne. Ces relations empiriques devront être testées sur de nouvelles mesures in-situ afin de préciser leurs limites de validité. Notre étude montre l’apport de l’imagerie satellitaire MODIS pour la surveillance du panache de l'Adour. A plus long terme, un système efficace de surveillance de la qualité des eaux côtières de la côte Aquitaine pourrait être envisagé. / The southern Bay of Biscay coastal waters are under the direct influence of the freshwater plume from the Adour estuary. The river outflow leads to a strong variability in the concentration of mineral suspended matters (MSM in mg l-1), chlorophyll-a (Chla, mg, m-3) and colored dissolved organic matters (CDOM in mg l-1) contained in coastal waters. By changing the transparency of the water and carrying nutrients and bacteria, they may affect biological productivity and have a significant impact on human health. Our study aims to develop empirical algorithms and test the efficiency of MODIS-Aqua imagery to map particulate and dissolved substances contained in coastal waters under the influence of the Adour plume. In this aim, two oceanographic missions were carried out to measure simultaneously the MSM, turbidity, Chla and CDOM and the remote sensing reflectance of water. Two empirical operational algorithms for quantification of suspended mineral matters and turbidity have been developed. An automated processing of atmospherically-corrected MODIS-Aqua-250m product (MYD09GQ product) was performed. This operating system has been used to map the concentrations of suspended sediment content in the plume at 246 days between 2006 and 2009. Thus, the first study at large spatial and temporal scale of the Adour plume dynamics has been achieved. Finally, several algorithms have been proposed in order to quantify the concentrations of chlorophyll-a in the southern Bay of Biscay. These empirical relations must be tested on new in-situ measurements to clarify their validity limits. Our study shows the contribution of the MODIS satellite imagery to monitor the Adour plume. In future, an effective monitoring system of Aquitaine coastal water quality could be considered.

Bakgrund Finanskrisen bidrog till en diskussion om företagsspecifik information i revisionsberättelsen, då många ansåg att revisorerna inte hade gjort tillräckligt för att varna om väsentliga risker i de reviderade företagen. Sedan december 2016 ska ISA 701 tillämpas vid revidering av börsnoterade företag. Standarden behandlar Key Audit Matters och syftar till att öka kommunikationsvärdet i revisionsberättelsen. Key Audit Matters ska kommuniceras i revisionsberättelsen och är de områden som enligt revisorns professionella bedömning var de mest betydelsefulla i revisionen. Syfte Studiens syfte är att utforska huruvida det finns något samband mellan de Key Audit Matters som revisorn valt att kommunicera i revisionsberättelsen och olika klientspecifika faktorer. Metod Studien utgår från en deduktiv ansats och ett eklektiskt angreppsätt. En tvärsnittsdesign används för att utforska Key Audit Matters vid en viss tidpunkt. Studien är kvantitativ och dess empiri utgörs av sekundärdata. Slutsats Det finns samband mellan revisorns val av kommunicerade Key Audit Matters och klientspecifika faktorer såsom branschtillhörighet, storlek, lönsamhet och skuldsättningsgrad. Sambanden påvisar mönster som antyder att Key Audit Matters inte alltid är ”unika” för varje reviderat företag, trots att det är syftet med standarden. / Background The financial crisis contributed to a discussion of client-specific information in the auditor´s report, as many considered that the auditors had not done enough to warn about significant risks in the audited companies. Since December 2016, ISA 701 will apply to the audit of listed companies. The standard adresses with Key Audit Matters and aims to enhance the communicative value of the auditor´s report. Key Audit Matters will be communicated in the audit report and are the matters that, according to the auditor's professional judgement, were the most significant in the audit of the financial statements of the current period. Purpose The purpose of the study is to investigate whether there are any relationships between the Key Audit Matters that the auditor chose to communicate in the audit report and different client-specific factors. Method The study is based on a deductive and an eclectic approach. A cross- sectional design is used in order to investigate Key Audit Matters at a given time. The study is quantitative and the empirical data consists of archival data. Conclusion There are relationships between the auditor's choice of Key Audit Matters and client-specific factors such as industry affiliation, size, profitability and debt/equity ratio. The relationships suggest that Key Audit Matters are not always “unique” to the audited company, even though it is the purpose of the standard.

Abstract Chocó is a remote and biodiverse region located on Colombia’s Northern Pacific Coast. The region is home to indigenous Embera and Afro-descendant communities. Both communities share and contest a legacy of colonisation, violence, dispossession and discrimination. This thesis explores the ways in which the local communities of Chocó challenge and transform the matters that concern them. It focuses on their concerns over the effects of biodiversity conservation, development, and drug trade on their communities. It first investigates the challenges associated with doing research concerning both global and local concerns. Then, based on ethnographic fieldwork conducted in Chocó, it develops a methodology to address environmental value conflicts over the use of Utría National Park, located in the region. Third, the thesis studies the social protest of both local communities for the construction of a small hydroelectric power plant inside the park, finding that this protest for electricity reflects a complex post-colonial politics complementary to the discourse concerning political resistance as expressed by local and indigenous communities protesting against development. Fourth, drift-cocaine has been arriving recently to the coastal region of Chocó as a side effect of the country’s war on drugs. In Chocó, this phenomenon is referred to as the White Fish and is investigated here by situating its associated practices and transformations within the local context. Fifth, Utría National Park is explored visually as a place of rhythms and temporalities. Lastly, it argues that the mechanisms, grounded in concepts of solidarity and co-existence, which are employed by the local communities in negotiating the matters that concern them, provide alternative narratives to the ones often used to described them as in “poverty” and in need of “development”. / Tiivistelmä Chocó on syrjäinen ja biologisesti monimuotoinen alue Pohjois-Tyynenmeren rannikolla Kolumbiassa. Kyseinen alue on koti useille Embera-alkuperäiskansan jäsenille sekä Afrikasta polveutuville yhteisöille. Ryhmät jakavat ja haastavat kolonialismin, väkivaltaisuuksien, riiston sekä sorron värittämän historian. Tämä väitöskirja tarkastelee tapoja, joilla Chocón paikalliset yhteisöt haastavat ja muokkaavat heitä koskevia kysymyksenasetteluja. Se keskittyy yhteisöjä koskeviin huolenaiheisiin, jotka liittyvät biologisen monimuotoisuuden suojelun vaikutuksiin, kehitysinfrastruktuuriin ja huumekauppaan Ensimmäiseksi väitöskirja tarkastelee haasteita, jotka liittyvät maailmanlaajuisten muutosten ja paikallisten huolenaiheiden tutkimiseen. Tämän jälkeen työ kehittelee Chocóssa kerätyn etnografisen aineiston perusteella metodologiaa käsittelemään ympäristöön liittyviä arvoristiriitoja liittyen alueella sijaitsevan Utrían kansallispuiston käyttöön. Kolmanneksi väitöskirja tutkii paikallisyhteisöjen sosiaalista protestia liittyen pienen vesivoimalan rakentamiseen puiston alueelle. Havainnot haastavat tulkinnan, jonka mukaan infrastruktuurin hyväksyntä tai vastustaminen alkuperäiskansojen toimesta liittyy suoraan myös alkuperäiskansojen elämäntapojen puolustamiseen tai uhmaamiseen. Neljänneksi, ajelehtivaa kokaiinia on viime aikoina päätynyt Chocón rannikkoalueelle maan huumeiden vastaisen sodan seurauksena. Chocóssa ilmiöön viitataan nimellä Valkoinen kala, ja tässä työssä aihetta lähestytään tarkastelemalla siihen liittyviä käytänteitä ja muutoksia paikallisessa kontekstissa. Viidenneksi, Utrían kansallispuistoa tutkitaan visuaalisesti rytmien ja ajallisuuksien paikkana. Lopuksi esitetään, että paikallisten yhteisöjen hyödyntämät mekanismit heitä koskevissa keskusteluissa horjuttavat valtasuhteita epävarmoissa oloissa ja tarjoavat vaihtoehtoisia solidaarisuuden ja rinnakkaiselon narratiiveja, joilla lähestyä huolenaiheita.

Syfte: Syftet med studien är att skapa en fördjupad förståelse för revisorsrotationens inverkan på revisionskvalitet utifrån ett klientperspektiv.  Metod: Studien bygger på en kvalitativ forskningsmetod. För datainsamling genomfördes nio semistrukturerade intervjuer med ledamöter från styrelser och revisionsutskott i börsnoterade bolag.     Resultat och slutsats: Studien visar att revisionsklienterna upplever att revisorsrotation har en positiv inverkan på revisionskvaliteten. Vidare visar studien att revisorernas kompetens och revisorernas oberoende är de centrala delarna av revisionskvaliteten.      Examensarbetets bidrag: Studien ger en insyn i hur implementeringen av de obligatoriska rotationsreglerna påverkar revisionskvaliteten i praktiken. Till skillnad från tidigare forskning har den här studien fokuserat på hur revisorernas egna klienter upplever att revisionskvaliteten påverkas av revisorsrotation.     Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att gå djupare in på antalet rotationer som de svenska börsnoterade bolagen varit med om. Här kan framtida forskning studera antalet rotationer av bolagens påskrivande revisor, antal rotationer av revisionsteamet samt antalet rotationer av revisionsbyrå. / Aim: The purpose of this study is to create a deeper understanding of the impact of auditor   rotation on audit quality from a client perspective.       Method: The study is based on a qualitative research methodology. För data collection, nine semi-structured interviews were conducted with members of boards and audit committees of listed companies.     Results and conclusions: The study shows that audit clients perceive auditor rotation as having a positive positive impact on audit quality. Furthermore, the study shows that auditor competence and auditor independence are the key elements of audit quality.   Contribution of the thesis: The study provides an insight into how the implementation of the mandatory rotation rules affects audit quality in practice. In contrast to previous research, this study focuses on how auditors’ own clients perceive audit quality to be affected by auditor rotation.  Suggestion for future research: One suggestion for further research is to go deeper into the number of rotations that Swedish listed companies have experienced. Future research could study the number of rotations of the company’s signing auditor, the number of rotations of the audit team and the number of rotations of audit firms.

Motivated by the immature theoretical framework of design, this thesis employs transdisciplinary discourse to provide a contemporary and forward-looking model of design and design theory, as well as the linkages between the two, along with the necessary methodology. The discourse involves research into the current understanding of design, its principles, its practice and conceptual framework. The methodology developed and employed in this thesis can be outlined in five steps: 0. Design briefing 1. Developing a conceptual model based on the writings of Michel Foucault and Helmut Krippendorff. 2. Presenting the model in a written form. 3. Using accounts of conferences as tools for Designing Design and building monuments. 4. Interrogating the theory through an expert system. 5. Summarising and evaluating the findings. Design Briefing The present study delves into design, and into the design of theory. In Chapter A.1.6, a summary of Chapter A.0−A.1.5 is given, highlighting the underlying discourse. As shown, the theory behind this work is based on a hypothesis, which cannot be proved experimentally, or deduced from experimental data, at least at the time of its construction. Therefore, it needs to be understood that the case studies (A.3.2−A.3.5) in this thesis are not intended to serve as experiments that were conducted in order to prove the theory; rather, these case studies are design cases—products and artefacts—and should be viewed as discourse frameworks that can be adopted to design design. As described in Chapter 3.1, these are elements of monuments—in reference to Raichman (1988)—that have resulted from the discursive strategies and were designed within a community of designers, allowing the design understanding to be shaped. Methodologically, the theory is created through an indication of differences. These differences were elaborated on in the literature review, and can be explained using either logic-based or hermeneutical metaphors. As the latter approach is more flexible, it might be more applicable to the design environment. The generated knowledge can be located in three areas—design knowledge, epistemology, methodology (the process to get there), and phenomenology (the composition of the artefacts). While the main focus of this thesis has been on theory design, it was also important to delineate how to get there, as well as analyse the questionable differences between theory and practice, since they are ideal types that mark the extreme ends of a continuum (Jonsen and Toulmin 1988, p.36). The work presented in this thesis was conducted in a circular manner, like a design process, in order to encapsulate the instance. Therefore, essential topics reappear, allowing them to be reframed and newly contextualised. Chapter 0.0 to 0.7 reperesent the introductory part of this work. Thus, the content presented could be referred to as ‘the briefing’—as a parallel to a design case—to provide the background. It shows the motivation, a first hypothesis, some methodological considerations, and the research design and decisions. The aim is to provide insight into the phenomenon of interest and discuss some preconceptions. Thus, these introductory chapters provide orientation through locating some statements of the provided (design) discourse. Developing a conceptual model based on the writings of Michel Foucault and Helmut Krippendorff. As a follow up, Section A consists of several key components, and encompasses the research methodology specificity, its theoretical underpinning, and its connection to design, a reframing and contextualisation. This section also provides the means to overcome the discrepancy between researching and designing. Therefore, in Chapter A1−A1.6, a more substantial discourse of design is provided, along with the theory and the essential knowledge. Here, we can see the method in operation, as a patching of discursive statements—akin to an additive process of designing. Clearly, the attempt made here belongs to the constructivist epistemology, as the idea of design is a mental construct. Nonetheless, the aim is to provide a broad perspective of what can be presently observed in the design field. The employed methodology strategically aims to overcome the divide between designing and researching—between acting and reflecting—in order to provide a conceptual model. Still, it also makes the designing practice a conscious process, whereby theory is designed through discourse. Such discourse is revealed within the discovery of textual statements based on an extensive literature review, as well as through the discovery of textual statements from organised interactive conferences. The theory developed here is, in fact, a theory derived from theory, and is shaped through finding patterns and the simplification of the overall structure they form. In A.2, the concept of discourse and its designing quality is revealed. It shows how discourse, as the guiding method, is ‘excavated’ from the writings of Michel Foucault and Helmut Krippendorff. Methodologically, Michel Foucault’s ‘Archeology of Knowledge’ was analysed against and parallel to Helmut Krippendorff’s ‘Semantic Turn’, as these sources are complementary to each other. The goal of this process is a comparison of statements, yielding reasoning towards discourse and design discourse. In sum, this analysis helped reveal that it is a matter of design how the discourse is provided. The outcome of the aforementioned comparison is very interesting and satisfying. The findings revealed a difference in discourse, because engineering and design discourses are informed by rhetoric of design, rhetoric of deliberation, in opposite to humanistic discourse, which consumes textual objects (Perelman 1999). The discursive designing process within these chapters reveals some important elements, such as the conceptual frame of politics, referred to in Foucault’s discourse explorations. According to the author, power is a generating force in shaping discourse (Faucault 1980, p.119). In contrast, Krippendorff (1995b) sees power as emanating from language, which can be overcome through avoiding the construction of certain language. In the research presented, the designing practice that took place during the conferences, as well as the aforementioned notions, play a role, as was shown in Chapter 3. Power, as it was experienced, is unavoidable. Yet, rather than seeing it as a problem, it should be viewed as a generating force. A second more substantial question arises around the notion of discontinuity (A.2.3), which is essential in Foucault’s concept. According to Krippendorff, knowledge is not partitioned; it rather provides continuity through the various disciplines. As this research shows, this view should not be seen as an opposite to Foucault’s concept of discontinuity, because statements can refer to the same object, but coming from a discontinuous field, from various disciplines. In other words, as design discourse can be viewed as a discourse hosted by various disciplines, it is discontinuous! With respect to Foucault’s concern of grasping of statements, the main goal of this thesis is to provide support for this perspective. As the author noted, the grasping of the statements needs to follow the exact specificity of their occurrence (Foucault 1972). The prudence and success of dissociating statements from their original context to place them in a new context is questionable, since no discontinuity can be ignored (Foucault 1972). Often, rather than paraphrasing the text so that it reflects one’s own understanding of it, the result is a mere citation of the original texts and con-texts. The awareness of discontinuity does not allow for this thesis to be presented according to the positivistic paradigm.

During the last decade, there has been severe critique directed at the auditing profession regarding its necessity and accuracy. Auditors have been accused of neglecting their duty to the public interest, which is overshadowed by their financial dependence on the audited companies. In light on several large audit failures, the users of the audit report have demanded more information be released regarding the company and the audit process. In response to this, several standard setting bodies have released new regulatory suggestions regarding the audit report. Among the revised regulations that are relevant to Sweden are the ISA 700 (revised) and the newly created ISA 701, both of which become effective starting December 2016. FAR, the Swedish Professional Institution for Authorized Accountants and Auditors, have expressed concerns regarding the effect of the implementation of the Key Audit Matters in combination with the Swedish confidentiality clause, by which auditors must abide. These revisions are meant to increase the informative value of the audit report for the users, where the main users of the audit report are non-professional investors. Due to this, along with lacking research on the topic of Swedish non-professional investors in this context, we have chosen to focus our thesis on the effects of the changes to the audit report in relation to the investment behavior of this specific group. Research Question: How is the Swedish adaptation of ISA 700 (revised) and ISA 701 likely to impact the perceived value of the new audit report to young Swedish nonprofessional investors? We have conducted an online questionnaire with an attached case, derived from a listed British company that has already made similar changes to their audit report format. Based on the responses of 100 young Swedish non-professional investors, we found that the new changes to the audit report, as we presented them, had positive effect on the young non-professional investors perception on the audit report. Of the respondents, 64% viewed the new audit report as significantly more informative than the current Swedish audit report. Both new information, in the form of the audit resolution paragraph, and useful information, in the form of the Key Audit Matters paragraph, statement of the audit firm, and movement of the audit opinion, was perceive by the respondents. In addition to this, we found that 63% of our sample would read the audit report in the future, as compared to 49% today. However, we are unsure of whether these positive effects will be observe following the Swedish implementation of the changes, due to FAR and Swedish auditors hesitation toward the Key Audit Matters.

An employee is usually entitled to representation in a disciplinary hearing. The question arises whether this representation includes legal representation or whether it is limited to representation by union representatives or a fellow employee? An employee's right to legal representation will in most cases be determined by a collective agreement, the employment contract or a disciplinary code. Over the years the Courts have indicated that they are not prepared to grant an absolute right to legal representation in disciplinary enquiries. Yet in some cases the courts found legal representation to be a sine qua non for a fair hearing and an intrinsic part of natural justice. It seems that the conclusion that can be drawn from this research is that legal representation might soon become a requirement for a fair disciplinary hearing in serious and complex matters. This research looks at numerous decisions both in die public and private sector before and after 1994. The right to legal representation is also discussed in the light of a fair hearing. The various advantages and disadvantages of legal representation are briefly examined. It is argued that all employees should be granted legal representation in complex and serious matters where the employee is likely to be dismissed. It is thus said that all presiding officers should be granted a discretion to allow legal representation in serious and complex matters. / Thesis (LL.M. (Labour Law))--North-West University, Potchefstroom Campus, 2006.