Corporate sustainability comes in a variety of shapes and the boundaries defining what can be called sustainability are disputed. This thesis explores the making of sustainability at a medium-sized company in Sweden, in this study called HygieneTech, that actively works with sustainability. Inspired by theories from science and technology studies (STS), the author discusses how different versions of sustainability are created in practices. The study is based on a theoretical approach, actor network theory (ANT), which understands reality as performed rather than observed, and since reality and its objects are enacted differently in diverse situations, reality and objects are considered multiple. Moreover, inspired by Maria Puig de la Bellacasa, “thinking with care” enables the study to tell new stories about how companies work with sustainability. This view of the actors as doing sustainability through care practice in a corporate setting paves the way for a caring analysis, exploring the different versions of sustainability as different matters of care. The enactment of sustainability is studied through participant observation, interviews and document studies. The most frequently enacted versions of sustainability are sustainability as saving resources, sustainability through standards/labels, sustainability as caring for people, and sustainability as a conscious choice. The study shows how some versions of sustainability in one setting can clash, such as when the employees at HygieneTech have to decide between caring for saving resources or caring for labelled products. Even so, in other settings versions of sustainability can be added together and thus enable the employees to care for sustainability both as a marketing device and as a conscious choice. Furthermore, the thesis shows that sustainability is sometimes made absent in relation to other matters of care, such as cleanliness and economy, while in other settings economy and sustainability can be added together. Finally, the thesis shows how sustainability, while enacted in several versions, still can cohere though professional tinkering. / Hur företag arbetar med hållbarhetsfrågor kan se väldigt olika ut och många gånger uppstår stridigheter kring vad som får kallas hållbart. Denna avhandling studerar hur hållbarhet iscensätts i ett medelstort företag i Sverige som arbetar aktivt med hållbarhetsfrågor. Företaget är i denna studie anonymiserat och kallas HygieneTech. Genom att använda teorier från studier av teknik och vetenskap (STS) studeras hur olika versioner av hållbarhet skapas i olika praktiker. Studien utgår från ett teoretiskt angreppssätt, aktör-nätverksteori (ANT), som genom en symmetrisk analys studerar såväl materiella som mänskliga aktörer. ANT anser att verkligheten och dess objekt görs snarare än upplevs och eftersom verkligheten iscensätts på olika sätt i olika situationer, är verkligheten och objekten multipla. Genom att studera hållbarhet som omsorgspraktiker, inspirerad av Maria Puig de la Bellacasa, skriv nya typer av historier kring hållarbetsarbete på företag. Att tänka med omsorg (”thinking with care”) ger forskaren möjlighet att istället för att återberätta den traditionellt återkommande historien om företaget som en vinstmaximerande rationell agent, lägga fokus inte bara på rationalitet, utan även affektion. Hur hållbarhet görs i praktiken studeras genom deltagande observationer, intervjuer samt dokumentstudier. Denna avhandling visar på att det finns ett flertal olika versioner av hållbarhet som iscensätts vilka ofta är sammanknutna i varandra. Några av de viktigaste versionerna av hållbarhet i HygieneTech handlar om hållbarhet genom att spara resurser, hållbarhet genom märkningar/standarder, hållbarhet genom omsorg om människor och hållbarhet som ett medvetet val. Vissa av dessa versioner kan adderas samman, men i andra situationer ställs de mot varandra. Studien diskuterar även exempel på när hållbarhet görs osynligt på grund av att andra värden såsom renlighet och ekonomi istället sätts i fokus, samt hur hållbarhet trots sina olika versioner hålls samman.

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Thesis (MA)--University of Stellenbosch, 2001. / ENGLISH ABSTRACT: The controversy around the broadcasting of court proceedings has reigned in the United States since the 1950s, reaching a peak with the trial of O.J. Simpson, widely interpreted as an example of the destructive effect of a "media circus" on the administration of justice. In many other U.S. courtrooms, however, television and radio journalists do their work unobtrusively, professionally and to the benefit of their viewers and listeners. The King Commission of Inquiry into allegations of match-fixing in cricket gave South Africa its first experience of television and radio coverage of judicial proceedings, and lay the basis for a more liberal approach to electronic coverage of courts. The Constitution protects freedom of expression, including the freedom to receive and impart information. This has been interpreted by the High Court as conferring on radio journalists the freedom to record and broadcast the King Commission's proceedings. It is argued in this study that the High Court's reasoning could be applied with equal force to television, and to coverage of the courts. It is suggested a trial period of electronic coverage of courts, under clear guidelines for journalists and legal practitioners, may provide greater clarity on the desirability of allowing electronic coverage of courts on a permanent basis. / AFRIKAANSE OPSOMMING: Die netelige vraagstuk rondom die uitsaai van hofverrigtinge het alreeds in the vyftigerjare van die vorige eeu in die Verenigde State ontstaan. Die vervolging van O.J. Simpson was 'n hoogtepunt in die debat. Dié saak word gereeld voorgehou as 'n voorbeeld van die nadelige effek wat 'n "mediasirkus" op die regsproses kan uitoefen. Maar in baie ander Amerikaanse howe doen radio- en televisiejoernaliste hulle werk sonder steurnis, professioneel, en ten voordeel van hul luisteraars and kykers. The Kingkommissie van Ondersoek na beweringe van oneerlikheid in krieket was Suid-Afrika se eerste ervaring van elektroniese dekking van 'n regterlike proses, and kan moontlik die basis vorm vir 'n meer liberale benadering tot elektroniese dekking van howe. Die Grondwet waarborg vryheid van uitdrukking, insluitende die vryheid om inligting uit te stuur en te ontvang. Die Hooggeregshof het onlangs beslis hierdie vryheid beteken radiojoernaliste mag die verrigtinge van die Kingkommissie opneem en uitsaai. In hierdie studie word geargumenteer dat die Hooggeregshof se beslissing ook van toepassing kan wees op televisie, en op hofverrigtinge. Daar word voor die hand gedoen dat Suid- Afrikaanse howe vir 'n proeftydperk elekroniese dekking van hofverrigtinge toelaat, met streng reëls vir joernaliste en regspraktisyns. So 'n proefneming kan dalk groter duidelikheid verskaf oor die voor- en nadele van televisie- en radiodekking van howe op 'n permanente basis.

本文旨在探討關鍵查核事項與會計師事務所特性之關聯性。其中，會計師事務所特性係指其獨立性與專業能力，並分別以任期與產業專家衡量之。 　　本文實證研究結果如下：其一，主查會計師之任期對關鍵查核事項幾無影響。其二，產業專家會計師事務所與關鍵查核事項之數量及品質僅有部分試驗呈正相關。其三，產業專家主查會計師其對關鍵查核事項之數量及品質均有正面影響。 　　在增額測試的部分，結果如下：其一，對產業專家主查會計師而言，任期對關鍵查核事項有正面效果。其二，會計師事務所與主查會計師俱為產業專家的會計師對關鍵查核事項之正面影響力大於僅有會計師事務所為產業專家的會計師。最後，會計師的專業能力使其更有能力以簡明扼要的文字呈現關鍵查核事項。 / The objective of this thesis is to investigate the relationship between key audit matters (KAMs) and audit firm characteristics. In this study, audit firm characteristics are focused on their independence and ability, and are measured by tenure and industry expertise, respectively. The empirical results can be summarized as follows. Firstly, lead partners tenure has little effect on KAMs. Secondly, partial evidence is found on the association between firm-level industry specialist auditors and KAMs. Thirdly, partner-level industry specialist auditors have positive effects on both the quantity and quality of KAMs. In further examinations, the results are as follows. Firstly, tenure has positive effects on KAMs when the auditors are partner-level industry specialist. Secondly, industry experts at both firm- and partner-levels have stronger positive effects on KAMs then industry experts at firm-level alone. Lastly, auditors’ capacity allows them to present KAMs more concisely.

本研究之目的為瞭解投資人對新式查核報告之因應。研究結果顯示關鍵查核事項項目數與股價呈現負相關，說明大部分投資人對關鍵查核事項之回應與關鍵查核事項之揭露呈現負相關。然而，當企業聘請四大會計師事務所或產業專精為期查核財務報告，結果將反轉。確切來說，相較非四大會計師事務所或非產業專精之查核客戶，財務報告經由四大會計師事務所或產業專精查核之企業，其累積異常報酬率較大。此外，本研究亦將產業專精分為三等級：會計師事務所層級、會計師個人層級及同時為事務所層級兼個人層級，以衡量關鍵查核事項與股價之關係。最後於敏感性分析之部分，以關鍵查核事項風險權重作為關鍵查核事項項目數之替代，並且以不同預期模式衡量累積異常報酬，結果都與預期相符。

Au cours de l’élaboration des peintures rupestres, divers matériaux colorants peuvent être mobilisés et produire des vestiges archéologiques liés aux différentes étapes de la préparation de la matière picturale. À Nawarla Gabarnmang, site majeur d’art rupestre Jawoyn (Terre d’Arnhem, Territoire du Nord – Australie), les fouilles archéologiques ont mis au jour un grand nombre de ce type de vestiges. La séquence archéologique, obtenue par datation au 14C, a révélé la présence de dépôts culturels parmi les plus anciens connus en Australie, avec une occupation du site qui s’étend de ≥48 000 ans cal BP jusqu’au début du XXème siècle. Plafonds et piliers du site présentent plusieurs générations de peintures ; les plafonds du site contiennent à eux seuls près de 1400 entités graphiques. La place de cet art interroge : est-il l’expression des premiers Hommes arrivés sur le continent australien il y a près de 50 000 ans ou le témoin d’occupations plus récentes ? Caractérisé par la superposition de plusieurs générations de peintures qu’on ne peut dater de manière « directe » en raison de la nature minéralogique des composants des peintures, la définition de leur chronologie constitue un fort enjeu de recherche. Menés d’emblée dans une approche intégrée, les premiers travaux ont permis d’étudier la chronologie et la nature des occupations, via les fouilles archéologiques, d’identifier les aménagements réalisés au cours des différentes phases d’occupation et de mettre en avant la richesse et la diversité de son répertoire artistique de même que l’abondance et la variété des vestiges associés à l’art rupestre. Afin d’appréhender au mieux la temporalité et les usages du site de Nawarla Gabarnmang depuis les premières occupations préhistoriques jusqu’aux fréquentations subactuelles, l’analyse des matières colorantes et colorées, retrouvées dans les carrés de fouille réalisés sous les panneaux peints des plafonds ou à l’aplomb des piliers décorés, permet de reconstituer les étapes de la chaîne opératoire ayant produit les matières picturales : de la source d’approvisionnement en matières premières, aux modes de transformation et de préparation (broyage, mélange avec charges et/ou liants, traitement thermique) jusqu’à leur application. La stratégie méthodologique mise en place couvre un large panel de techniques de caractérisation physico-chimique pour répondre aux problématiques soulevées par les différents vestiges associés à l’art rupestre. De l’observation macroscopique aux micro-analyses non invasives couplées à des analyses structurales, en passant par des techniques basées sur le rayonnement synchrotron, l’étude menée sur les matières colorantes et colorées a permis de révéler une diversité et une complexité de phases minérales utilisées dans l’art rupestre de Nawarla Gabarnmang. Croisée avec les données archéologiques, anthropo-géomorphologiques et pariétales, elle permet de proposer un cadre chronologique des différentes générations de peintures en lien avec les phases d’occupation qui ont marqué l’histoire du site. L’analyse des matières colorantes et colorées réalisée au cours de cette thèse constitue un vecteur de connaissances importantes et livre des informations complémentaires aux approches archéologique, géomorphologique et pariétale menées sur le site de Nawarla Gabarnmang. Les informations apportées par l’étude de ces matières permettent de renseigner tant sur les évolutions techniques et comportementales que sur l’implication culturelle de ce site, aussi bien dans ses dimensions spatiales que temporelles. / In the making of rock art, raw colouring material is used, thus providing many artifacts related to different steps of elaboration of pictorial matter. In the case of the important rock art site of Nawarla Gabarnmang in the Jawoyn country (Arnhem Land, North Territory – Australia), excavations have revealed a large number of such artifacts. The archaeological sequence from the floor deposits, radiocarbon-dated from ≥48,000 cal BP to the early twentieth century, has revealed some of the oldest known cultural deposits in Australia. The ceilings of the site contain well over 1400 still-visible paintings in multiple, superimposed layers. Countless additional paintings cover many of the rock pillars’ walls. This art raises questions: is it an expression of the first humans arrived on the Australian continent 50,000 years ago, or the evidence of recent occupation periods? Characterized by a succession of overlaid motifs, which cannot be “directly” dated because of the mineralogical nature of the rock paintings’ components, the determination of the age of the rock paintings represents a major issue. Through an integrated approach to the matter, the first results of the archaeological excavations enabled to study the chronology and the nature of activities, to identify the origins and transformations of the sheltered space through time, to highlight the richness and the diversity of its artistic work, as well as the abundance and the variety of the artifacts. To get a better insight into the temporality and the uses of Nawarla Gabarnmang since the first prehistoric activities until the recent periods, the analysis of the colouring and coloured matters, found in trial excavations under the painted panels on the ceilings or at the bottom of decorated pillars, allow us to rebuild the steps of the “chaîne opératoire” leading to the production of pictorial matter: from the sources of raw materials, the methods of transformation and preparation (grinding, mixing with mineral extenders and/or organic binders, heat treatment), to the application on the rock. To answer the questions raised by different artifacts, the methodological strategy includes a large range of microscopic and spectroscopic approaches. Subjected to macroscopic observations and non-invasive micro-analytical techniques along with structural techniques, as well as techniques using synchrotron radiation, the analysis of the colouring and coloured matters has revealed the variety and the complexity of mineral compounds used in the rock art of Nawarla Gabarnmang. Then, cross-referenced with archaeological, archaeomorphological and rock art studies, the physico-chemical characterization allows to suggest a chronological framework for the different superimposed layers linked to the periods of activities that marked the history of the site. The analysis of colouring and coloured matters undertaken by this thesis represents an important source of knowledge and delivers further informations to the geomorphological, archaeological and rock art studies carried out at the Nawarla Gabarnmang. The results provided by the study of these materials bring information as well on technical and behavioral evolutions, as on the cultural involvement of this site, not only in its spatial but also in its temporal dimensions.

Le contrôle juridictionnel de la coopération intergouvernementale dans l'Union européenne a longtemps fait difficulté. Initialement, la mise à l'écart du juge a conditionné le recours à cette coopération organisée "dans" l'Union. Pourtant, chaque avancée des traités a entraîné un progrès du juge de l'Union et, dès l'origine, la coopération a donné lieu à la formation d'une jurisprudence significative. La coopération intergouvernementale dans l'Union constitue un terrain privilégié d'investigation, susceptible de contribuer à enrichir l'étude d'un processus, celui de la juridictionnalisation de l'Union. Loin de stériliser cette hypothèse, le traité de Lisbonne l'a confirmée et valorisée. L'analyse de la jurisprudence révèle l'existence d'un modèle de contrôle juridictionnel de la coopération intergouvernementale dans l'Union. Celui-ci repose sur le principe d'un contrôle. Forme d'aboutissement du processus, dont elle permet de saisir l'implantation et la portée, l'admission du principe au niveau constitutionnel marque aussi une nouvelle étape dans ce processus. Le juge de l'Union progresse au sein d'un système de contrôle, composé du juge national et de la Cour européenne des droits de l'Homme. Les interactions entre juges sont essentielles pour comprendre l'évolution de l'office du juge de l'Union. S'il est classique d'attendre d'un juge constitutionnel qu'il régule le système institutionnel et qu'il assure la protection des droits fondamentaux, les exigences matérielles et opérationnelles de l'action intergouvernementale contribuent au déploiement d'une fonction juridictionnelle ordinaire. Ces deux axes de travail, principe et fonctions, jettent un éclairage d'ensemble sur le modèle en construction et permettent d'appréhender dans toute sa complétude le processus de juridictionnalisation de la coopération intergouvernementale dans l'Union. / During a long time, the judicial control of the intergovernmental cooperation in the European Union remained a difficulty. Initially, the sideline of the judge conditioned the use of this cooperation, organised “in” the European Union. However, each step forward of the Treaties led to a progress of the judge of the Union and, from the very beginning, cooperation has resulted in the creation of a significant jurisprudence. Indeed, intergovernmental cooperation in the European Union constitutes a privileged field for investigation, which may contribute to enrich the study of a process, the process of judicialization of the European Union. Away from sterilizing this hypothesis, it was eventually confirmed and valued by the Lisbon Treaty. The analyse of the jurisprudence concerning the common foreign and security policy and the police and judicial cooperation in criminal matters reveals the existence of a model of judicial control over the intergovernmental cooperation in the European Union. This model is based on the principle of control. The admission of the principle, at the constitutional level, is a form of outcome of the process; it allows understanding the establishment and the extent of the process, as well as it materializes a new step in this process. The European judge evolves in a system of control, constituted by the national Court and the European Court of Human Rights. The judges’ interactions are essential in order to understand the evolution of the role of the European Union judge. Although it appears classical to expect from a constitutional judge that he rules the institutional system and that he ensures the protection of fundamental rights, the intergovernmental action material and operational requirements contribute to the deployment of an ordinary judicial function. These two axes of research, principle and functions, project a comprehensive highlight on the model under construction, and allow apprehending, in its entirety, the process of judicialization of the intergovernmental cooperation in the European Union.

Diploma thesis describes the possibilities of sustainable tourism in the area Děčín. The basis for processing were the secondary information sources and the primary information sources obtained with the help of qualitative methods of gathering, questionnaire research. The goal is to appreciate the primary and the secondary potential of tourism development in the area Děčín and in terms of analysis propound the possibilities of sustainable tourism and delimitate preferences and equipments.

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O presente estudo tem por escopo principal verificar a aplicabilidade do princípio da paridade de armas na cooperação jurídica internacional penal. Em face dessa premissa, analisam-se os regramentos nacionais e internacionais que devem ser levados em consideração pelos Estados que se intitulam Democráticos e, sobretudo, de Direito, a fim de assegurar uma persecução penal equânime, sob a ótica dos princípios do contraditório, da ampla defesa e da igualdade processual entre acusação e defesa. Para tanto, realizou-se um levantamento bibliográfico, a partir do qual se buscou elidir visão reducionista da cooperação jurídica internacional, no sentido de que não se olvide que no outro lado da missão punitiva do Estado encontra-se uma pessoa, com inúmeras garantias e direitos historicamente assegurados. No primeiro capítulo, aborda-se a cooperação jurídica internacional sob três aspectos: histórico, principiológico e analítico-descritivo. No segundo capítulo, estudam-se os princípios e garantias inerentes ao devido processo legal, os quais não podem ser suprimidos, sobretudo em âmbito internacional, por se tratar de direitos humanos consagrados. O terceiro capítulo aborda a instrumentalidade decorrente do cabedal teórico construído nos capítulos anteriores. Assim, a produção da prova em processos penais transnacionais é analisada sob o viés da cooperação jurídica internacional, passando-se pelo mecanismo do auxílio direto fundamentado em acordos bilaterais e pelas tentativas de equilibrar o sistema dentre outras, a possibilidade de se utilizar essa modalidade na cooperação internacional penal para a produção de prova em prol da defesa , para então se propor que a Defensoria Pública da União possa atuar a fim de promover o acesso internacional à justiça e a efetiva equalização do regime cooperacional. Por fim, reputa-se que o futuro da cooperação jurídica penal internacional está em se disponibilizar à defesa os mesmos mecanismos disponíveis à acusação, em plena e devida igualdade, haja vista não existir valor maior a ser respeitado do que a dignidade da pessoa humana. / The presente work has as main scope to verify the applicability of the equality of arms in international legal assistance in criminal matters. Given this premise, it attempts to analyze international and national specific regulations that must be taken into consideration by the states that call themselves democratic and, above all, of law, in order to ensure an equitable criminal prosecution, from the perspective of the principles of adversary proceeding, full right to defense and the equality of arms. Therefore, we carried out a literature review, from which it was sought to elide reductionist view of international legal assistance, in the sense that we cannot forget that, on the other side of the punitive function of the State, there is a person with numerous safeguards and rights provided historically. The first chapter deals with the international legal assistance in three aspects: historical, applicable principles and analytical-descriptive. In the second chapter, we study the principles and guarantees inherent to the due process of law, which can not be suppressed, because it is enshrined human rights. The third chapter addresses the instrumentality derived from the theoretical leather built in previous chapters. Thus, the production of evidence in transnational criminal proceedings is examined under the bias of international legal assistance, going up by the reasoned direct assistance mechanism of bilateral agreements and by attempts to balance the system, among others, the possibility of using this modality in international criminal cooperation for the production of evidence for the defense, and then propose that the Public Defense can act to promote international access to justice and the effective equalization of cooperacional regime. Finally, it believes that the future of international legal assistance in criminal matters is to make available to the defense the same mechanisms available to the charge, in full and due equal rights, because there is no greater value to be respected than the dignity of the human person.