Accounting choice has prior to this dissertation been studied comprehensively in the private sector, and in a small extent in the public sector. The purpose of this study is to explain what factors influence the accounting choice in municipal corporations. The dependent variable, accounting choice, has been limited to explain if the municipal corporations either use the fair-value method or the cost-depreciation method when considering asset value loss. The independent variables are partly derived from the New Public Management, which is an umbrella term for the decentralisation of public state authority. The findings of the study indicate that the factors municipal corporations’ dual role does not influence the accounting choice. However, a correlation between the turnover and the use of the fair-value method has been found. The study also shows that there is a correlation between the regulations of the Municipal Act and the use of fair-value method. Furthermore, only one of the hypotheses was found significant. This stated that there is a positive correlation between the financing from the private sector and the use of cost-depreciation method to value tangible assets. The findings indicate that one cannot study municipal corporations as a single phenomenon (i.e. no municipal corporations is another alike). This is because they incorporate charachteristics from both the public and the private sector, and thus, have different levels of publicness. The limitation of this study is that the dependent variable accounting choice is only considering the asset value loss (i.e. fair-value and cost-depreciation method), and thus, does not give a holistic picture of the research field.

Bakgrund Från och med räkenskapsår som påbörjas efter den 31 december 2016 är det obligatoriskt för stora svenska aktiebolag att upprätta en hållbarhetsrapport. Lagstiftaren har dock inte krävt att hållbarhetsrapporten ska granskas av en revisor. Både publika och kommunala bolag omfattas av den nya lagstiftningen. Utifrån positiv redovisningsteori (PAT) och institutionell teori (IT) kan det tänkas att bolagens olika ägaridentiteter påverkar deras behov av hållbarhetsrevision. Syfte Syftet med studien är att förklara sambandet mellan ägaridentitet och hållbarhetsrevision i svenska aktiebolag. Vidare ska vi analysera vilka faktorer som påverkar kommunala aktiebolags beslut att antingen välja eller avstå från hållbarhetsrevision. Metod Denna kvantitativa studie har ett deduktivt angreppssätt. Utifrån PAT och IT har tre hypoteser formulerats. En tvärsnittsdesign har använts och sekundärdata i form av årsredovisningar från företagens hemsidor har analyserats med logistisk regression. Dessutom har en kompletterande analys i form av fyra semistrukturerade intervjuer genomförts med representanter från kommunala aktiebolag. Slutsats Ägaridentitet var inte statistiskt signifikant, men resultatet bör beaktas med viss försiktighet, eftersom endast tre kommunala bolag valde hållbarhetsrevision. Resultaten från de semistrukturerade intervjuerna visar visst stöd för både PAT och IT. Slutligen visar studiens resultat ett signifikant samband mellan hållbarhetsrevision och kontrollvariablerna storlek och bransch. / Introduction Since the 31th of December 2016, sustainability reporting has been mandatory for big companies in Sweden. The legislation is based on soft regulation, which means that it is not mandatory for companies to apply sustainability reporting assurance (SRA). Both listed and municipal corporations are affected by the new legislation. Based on positive accounting theory (PAT) and institutional theory (IT), it is possible that their different ownership identities will affect their choice of applying SRA. Purpose The purpose this study is to explain the relationship between ownership identity and SRA for Swedish companies. In addition, we will analyse factors that influence municipal corporations’ choice to apply or not to apply SRA. Method This quantitative study is based on a deductive approach. Based on PAT and IT, three hypothesis have been developed. A cross-sectional design has been used together with secondary data from companies’ annual reports in a logistic regression. Finally, we have developed our results from the logistic regression through four semi-structured interviews with employees from municipal corporations that are affected by the new legislation. Conclusion Ownership identity was not statistically significant in the logistic regression. However, our results should be read with some caution, since only three municipal corporations chose SRA. The results from the semi-structured interviews gave us some support for both PAT and IT. Moreover, our findings show a positive relationship between SRA and the control variables firm size and industry belonging.

In this project, the researcher evaluates revenue collection and allocation challenges faced by South African Municipalities in the case of NDLAMBE Local Municipality and this research project consist of five Chapters. Chapter one introduces and outlines the setting of the study and also provides the problem statement, research questions, research objectives and significance of the study. The chapter further clarifies the key concepts and terms that were used in the study, delimitation and limitations of the study. Chapter two provides a critical discussion of the concept of revenue collection and allocation, focusing on the various perspective of revenue. A source of municipal revenue and revenue collection and allocation model is explained as well as theoretical framework that guides it. Chapter three gives an account of the research design and methodology used in the study and in this study the researcher used the qualitative research approach as a data collection technique and document surveys were used because it is cheap and it saves time. The chapter also highlights the revenue collection and allocation applicable to the study and conclude by discussing the data analysis techniques that were used in the empirical study. Chapter four dealt with the data analysis of data collected presentation and discussion of the results and the researcher analyzed data using the filtering technique and content analysis. Chapter five drew conclusions and made scientific recommendations based on the research findings.The municipality is largely dependent on grants from upper spheres of government and generate less than 20 percent of current expenditures from own resources. As a whole, the revenue collection and allocation challenge of the NDLAMBE Local Municipality, given the current scenario of flows, is a reason for concern. Due to historical and political factors, local governments in South Africa differ substantially in terms of potential revenue base, but it may be that in many cases potential revenue is not exploited and that the high level of dependency on grants, high level of bad debts and lack of political will to be more self-reliant is the result of poor revenue in NDLAMBE Local Municipality.

In this project, the researcher evaluates revenue collection and allocation challenges faced by South African Municipalities in the case of NDLAMBE Local Municipality and this research project consist of five Chapters. Chapter one introduces and outlines the setting of the study and also provides the problem statement, research questions, research objectives and significance of the study. The chapter further clarifies the key concepts and terms that were used in the study, delimitation and limitations of the study. Chapter two provides a critical discussion of the concept of revenue collection and allocation, focusing on the various perspective of revenue. A source of municipal revenue and revenue collection and allocation model is explained as well as theoretical framework that guides it. Chapter three gives an account of the research design and methodology used in the study and in this study the researcher used the qualitative research approach as a data collection technique and document surveys were used because it is cheap and it saves time. The chapter also highlights the revenue collection and allocation applicable to the study and conclude by discussing the data analysis techniques that were used in the empirical study. Chapter four dealt with the data analysis of data collected presentation and discussion of the results and the researcher analyzed data using the filtering technique and content analysis. Chapter five drew conclusions and made scientific recommendations based on the research findings.The municipality is largely dependent on grants from upper spheres of government and generate less than 20 percent of current expenditures from own resources. As a whole, the revenue collection and allocation challenge of the NDLAMBE Local Municipality, given the current scenario of flows, is a reason for concern. Due to historical and political factors, local governments in South Africa differ substantially in terms of potential revenue base, but it may be that in many cases potential revenue is not exploited and that the high level of dependency on grants, high level of bad debts and lack of political will to be more self-reliant is the result of poor revenue in NDLAMBE Local Municipality.

The thrust of the study is to investigate the Local Government Turnaround Strategy as introduced by Cabinet in the year 2009. In this treatise a critical evaluation of the Local Government Turnaround Strategy that was passed by cabinet as a panacea that seeks to address the challenges that are being faced by municipalities today will be embarked upon. A case study of the Ngqushwa Local Municipality in the Amathole District Municipal area will be undertaken with the view to understand whether the Local Government Turnaround Strategy will indeed assist ailing local municipalities like Ngqushwa. As can be seen in our country, apartheid has left many problems both in the social, economic and political realms of our society. When local government was first established it was for the perpetuation of separate development as enshrined in the policy of apartheid. Apartheid was not the beginning of geographic, institutional and social separation at the local level. Segregation was already a policy by the time apartheid was introduced in 1948. However, the Group Areas Act, the key piece of legislation, instituted strict residential segregation and compulsory removal of black people to own group areas. Through spatial separation, influx control, and a policy of own management for own areas, apartheid aimed to limit the extent to which affluent white municipalities would bear the financial burden of servicing disadvantaged black areas. These separate developments led to the collapse of the former Black Local Authorities. When the democratic government took over the same challenges reared their heads again. Many intervention programmes were introduced to assist ailing municipalities to be viable. The study thus has tried to indicate how the Turnaround has assisted municipalities like the Ngqushwa Local Municipality.

Abstract  Background: Emerging economies, with all their positives and negatives, needs different actors to come together and play their part in order to achieve the economic growth. The concept of growth is inseparably linked to public and private sector, where a MC is formed with a distinctive fusion of private and political actors. However, the governance strategies for MCs in EE are quite different to governance mechanisms in developed economies, including the digital governance. Having said that, every digital implementation process, in the end, will be effected, not only by the political actors but also by the individual managers, CEO and boards, that are part of the governance mechanism. Purpose:      The purpose of this paper is to explore how governance mechanisms are shaped by different factors in a MC of EE, which eventually either impede of enable the process of implementation of digital strategies. Method: To get in-depth understanding of the research phenomenon, an exploratory design, qualitative study was carried out. Semi-structured interviews were conducted to gather empirical data, which included 3 directors and 3 board members from two different MCs of Pakistan. The respondents were chosen through non-probability sampling method. An abductive research approach facilitated in determining a deeper understanding between gathered empirical insights and  available literature on governance mechanisms of MC. Conclusion:  As a result, some internal and external factors were identified that shaped the governance mechanism of a MC. The internal factor included, political affiliations, accountability and digital awareness of individuals. While external factors included political interference, corruption, and digital readiness of public to adapt to digital strategies. More the disablers in the process, poorer the digital strategy implementation process which resulted in poorer and fewer digital services provided to the public of that MC.

The object of this thesis is to investigate the application of international law in municipal law, and more specifically to focus on international human rights law. A determination of the sources of international human rights law constitutes the point of departure. Treaties are the primary source of international human rights law, followed by customary law. Recent authority indicates that the formation of customary human rights law differs from that of customary international law in general. There are, however, also international documents on human rights not falling within the scope of the traditional sources as embodied in section 38 of the Statute of the International Court of Justice. Non-binding sources of law, or soft law - most notably the Universal Declaration of Human Rights - are shown to play an important role in the formation of both treaties and custom and directly influence state practice. Theoretical explanations expounding the application of international law in the domestic law of states are examined, assessing their suitability for effective implementation of international human rights instruments. Since the application of international law in municipal law depends on, and is regulated by rules of domestic law, the relevant rules of legal systems which may, due to historical factors or regional proximity, impact on South Africa, are examined. State practice points to two primary methods of dealing with international law obligations in domestic law, namely transformation (associated with the dualist theory) or direct application (associated with the monist theory). The specific method of incorporation adopted by a state is often closely related to that state's constitutional system. The advantages and disadvantages associated with each particular method are related to the intricacies of individual legal systems. From an internationalist perspective the often misunderstood doctrine of direct application, has the advantage of making the intended protection afforded by human rights treaties to individuals directly enforceable by domestic courts with a minimum of state intervention. The position of international law in South Africa is assessed against this background. South Africa's constitutional history under British rule followed British law requiring legislative transformation of treaty obligations, but permitting customary law to be directly incorporated into common law. The position of international law became constitutionally regulated in South Africa with the introduction of a constitutional democracy. Drafting errors and practical difficulties experienced with the 1993 Constitution, were largely ironed out by the 1996 Constitution. The post-apartheid Constitutions introduced changes and new dimensions compared to the pre-1993 position of international law, including: the consideration of international law when interpreting the constitutionally protected human rights; the involvement of the legislature in the treaty-making process; and provisions for both transformation and direct application of treaties subject to the provisions of the Constitution. Customary international law is confirmed as forming part of South African law, and courts are obliged to interpret legislation in accordance with international law. An analysis of court decisions after 1993 reveals the following broad trends: (i) The impact of international law as part of South African law is still largely overlooked. (ii) The majority of references to international law by the courts are to international human rights agreements and decisions by international tribunals under section 39 of the Bill of Rights. (iii) The distinction between international law and comparable foreign case law, as directed by section 39, is often blurred. (iv) No distinction is made between international hard and soft law when deciding on human rights matters. (v) Courts have refrained from applying international human rights obligations which form part of South African law because they are self-executing or form part of customary international law. (vi) Binding international human rights obligations are only referred to for comparative purposes. (vii) The term "treaty" is interpreted in accordance with the definition of the Vienna Convention on the Law of Treaties. The intention to create legally binding obligations is therefore implicit. It has been the policy of the post-apartheid South African government to ratify or accede to the major international human rights agreements as swiftly as possible. The execution of this policy has, however, met with numerous problems. As a result, South Africa has to date not become party to the International Covenant on Economic Social and Cultural Rights. Many treaties to which South Africa is a party have not yet been incorporated into South African law and compulsory reports on the Convention on the Elimination of All Forms of Racial Discrimination, the Convention on the Elimination of Discrimination Against Women and the International Covenant on Civil and Political Rights are overdue. Despite the post-apartheid euphoria about the creation of a human rights culture in South Africa and the formal commitment by government to give effect to international human rights instruments, much remains to be done before South Africa can be regarded as formally complying with international human rights standards. / Law / LL. D. (Law)

The object of this thesis is to investigate the application of international law in municipal law, and more specifically to focus on international human rights law. A determination of the sources of international human rights law constitutes the point of departure. Treaties are the primary source of international human rights law, followed by customary law. Recent authority indicates that the formation of customary human rights law differs from that of customary international law in general. There are, however, also international documents on human rights not falling within the scope of the traditional sources as embodied in section 38 of the Statute of the International Court of Justice. Non-binding sources of law, or soft law - most notably the Universal Declaration of Human Rights - are shown to play an important role in the formation of both treaties and custom and directly influence state practice. Theoretical explanations expounding the application of international law in the domestic law of states are examined, assessing their suitability for effective implementation of international human rights instruments. Since the application of international law in municipal law depends on, and is regulated by rules of domestic law, the relevant rules of legal systems which may, due to historical factors or regional proximity, impact on South Africa, are examined. State practice points to two primary methods of dealing with international law obligations in domestic law, namely transformation (associated with the dualist theory) or direct application (associated with the monist theory). The specific method of incorporation adopted by a state is often closely related to that state's constitutional system. The advantages and disadvantages associated with each particular method are related to the intricacies of individual legal systems. From an internationalist perspective the often misunderstood doctrine of direct application, has the advantage of making the intended protection afforded by human rights treaties to individuals directly enforceable by domestic courts with a minimum of state intervention. The position of international law in South Africa is assessed against this background. South Africa's constitutional history under British rule followed British law requiring legislative transformation of treaty obligations, but permitting customary law to be directly incorporated into common law. The position of international law became constitutionally regulated in South Africa with the introduction of a constitutional democracy. Drafting errors and practical difficulties experienced with the 1993 Constitution, were largely ironed out by the 1996 Constitution. The post-apartheid Constitutions introduced changes and new dimensions compared to the pre-1993 position of international law, including: the consideration of international law when interpreting the constitutionally protected human rights; the involvement of the legislature in the treaty-making process; and provisions for both transformation and direct application of treaties subject to the provisions of the Constitution. Customary international law is confirmed as forming part of South African law, and courts are obliged to interpret legislation in accordance with international law. An analysis of court decisions after 1993 reveals the following broad trends: (i) The impact of international law as part of South African law is still largely overlooked. (ii) The majority of references to international law by the courts are to international human rights agreements and decisions by international tribunals under section 39 of the Bill of Rights. (iii) The distinction between international law and comparable foreign case law, as directed by section 39, is often blurred. (iv) No distinction is made between international hard and soft law when deciding on human rights matters. (v) Courts have refrained from applying international human rights obligations which form part of South African law because they are self-executing or form part of customary international law. (vi) Binding international human rights obligations are only referred to for comparative purposes. (vii) The term "treaty" is interpreted in accordance with the definition of the Vienna Convention on the Law of Treaties. The intention to create legally binding obligations is therefore implicit. It has been the policy of the post-apartheid South African government to ratify or accede to the major international human rights agreements as swiftly as possible. The execution of this policy has, however, met with numerous problems. As a result, South Africa has to date not become party to the International Covenant on Economic Social and Cultural Rights. Many treaties to which South Africa is a party have not yet been incorporated into South African law and compulsory reports on the Convention on the Elimination of All Forms of Racial Discrimination, the Convention on the Elimination of Discrimination Against Women and the International Covenant on Civil and Political Rights are overdue. Despite the post-apartheid euphoria about the creation of a human rights culture in South Africa and the formal commitment by government to give effect to international human rights instruments, much remains to be done before South Africa can be regarded as formally complying with international human rights standards. / Law / LL. D. (Law)

Development backlogs, in terms of unemployment and poverty, plague many developing countries. Countries have established and implemented various policies and plans to address these challenges. In response to these development backlogs, South Africa has instituted the notion of decentralisation and developmental local government, whereby local governments are largely responsible for initiating and facilitating development in the area under their jurisdiction. Furthermore, the potential role the private sector can play in development is being increasingly recognised by government, politicians, academics and developers alike. Uitenhage has a strong corporate presence and therefore this sector has the potential to contribute towards development in the town. However the concept of using corporate social responsibility (CSR) to promote development in South Africa is relatively new and, as will be revealed in the case study, definitions and underlying motivation for undertaking CSR vary. Local Economic Development (LED) and, more recently, CSR, have been recognised as major drivers of development and are being implemented throughout the country. As this thesis illustrates, they often merge and can work hand-in-hand to promote local development. Although the private sector, through CSR has the potential to contribute to development, they often do not have the available human resources to implement development initiatives. As is evident in the case study, partnerships between the private and public sectors often emerge as a result. Development institutions play a key role in development and often assist in bridging the gap between citizens, the state and the market. The development institutions in Uitenhage often act as instigators and facilitators on behalf of the larger corporations. The case study in Uitenhage, is a locality where there is a strong automotive industrial cluster and several major firms which are active in the development process. Furthermore, development institutions are committed to the socio-economic development of the town and the promotion of small micro medium enterprises (SMMEs), through various support services. The development institutions, often in partnership with the local government and the public sector, have initiated various local developmental projects in the town, of which three will be discussed in the case study. In this thesis, case study research reveals that corporations often do not meet their potential developmental role and their CSR actions are often considered as ‘window-dressing’ aimed at boosting their corporate image. Similarly, with regard to the development institutions, their development and job creation results look impressive at first glance, but further investigation reveals a collapse of a large number of projects. Despite the potential of LED and CSR to be major drivers of local development, there are still a number of hindering factors, which will be revealed in this thesis and lessons to be learnt which can help to inform future local development projects

The purpose of this study is to make a survey of the liability of municipal corporations in Texas for the construction, repair, and maintenance of their streets and sidewalks, and for injuries sustained by the traveling public through defects in same.