<p><strong>Syfte:</strong> kooperativa företag arbetar för en hållbar utveckling av sina lokalsamhällen. Samtidigt är social ekonomi bäst på socialt ansvar med en hög tillväxt inom Europa. Hållbarhetsredovisning har införts som lag för statliga företag from den 1 januari 2008. Därför undersöker jag hur olika konsumentkooperativ arbetar med den sociala redovisningsprocessen. Syftet med studien är alltså att undersöka och jämföra den sociala redovisningsprocessen hos de kooperativa företagen HSB och Coop, dvs vilka metoder, processer och mått för att mäta de sociala målen används och vilka fördelar och nackdelar har dessa.</p><p><strong>Metod:</strong> Ett kvalitativt tillvägagångssätt (och en induktiv ansats) har använts för att utföra studien. Data har samlats in genom intervjuer som kompletterats med annan relevant information. En kvalitativ analys och jämförelse av resultaten har gjorts mellan de två kooperativen.</p><p><strong>Resultat & slutsats:</strong> Coop och HSB har hållbarhetsredovisningar där de ekonomiska målen integreras i de sociala. HSB har en egen metod medan Coop har utgått från GRIs riktlinjer. HSB fokuserar på några frågor medan Coop har fångat de flesta frågor med social betydelse. Både den sociala redovisningsprocessen och dess resultat, det sociala bokslutet, anses vara nästan lika viktiga för båda kooperativen, lite större vikt läggs på processen hos HSB. Processen hos båda kooperativ liknar mycket varandra och är i princip samma. För mätningen av de sociala målen använder Coop både kvantitativa och kvalitativa mått medan HSB använder, än så länge, främst kvantitativa mått. För datainsamling används enkäter/webbenkäter av båda kooperativen och är den vanligaste metoden hos Coop. Orsaken till detta kan vara att via dessa kan man få både kvalitativa och kvantitativa svar. HSB använder dessutom medlemstidningen och gemensamma datakällor, medan hos Coop erhålls synpunkter genom medlems- och butiksråden och Medlemspunkten, en särskild plats i butiker där medlemmarna enkelt kan ge förslag på förbättringar eller lämna synpunkter (Coops hållbarhetsredovisning 2007, pdf, s. 38).</p><p>Bland fördelarna anges av Coop trovärdighet genom en transparent redovisning och av HSB att den underlättar samsyn och utveckling vilket bidrar till en effektiv verksamhet samt att den underlättar kommunikationen. Den sociala redovisningens nackdelar enligt HSB är att koppla indikatorer till aktiviteter medan Coop anser att icke-finansiell information kan uppfattas som svårtolkad och lättmanipulerad. Icke-finansiell information kan således vara svårt att tolka och mäta. Andra nackdelar är avsaknad av etablerade redovisningsregler (Coop) och kostnaderna ifall man skulle misslyckas (HSB).</p><p><strong>Förslag till fortsatt forskning:</strong> Eftersom studien har begränsats på två kooperativ skulle det vara intressant att undersöka flera andra kooperativ och jämföra dem med varandra. Dessutom kunde man även undersöka de två andra områdena inom socialt ansvar som inte behandlats i studien nämligen mänskliga rättigheter och produktansvar. En annan aspekt som kunde undersökas är hur utvecklingsarbetet för social redovisning utförs inom kooperativ.</p><p><strong>Studiens bidrag:</strong> Studien har bidragit till ny kunskap om den sociala redovisningsprocessen hos kooperativa företag, om metoder, processer och mått som används. Den kan vara värdefull för studenter eller andra som är intresserade av hur olika kooperativ arbetar med social redovisning.</p><p><strong>Nyckelord:</strong> social redovisning, metoder, mått, sociala mål, intressenter, kooperativ, HSB, Coop.</p> / <p><strong>Aim:</strong> Co-operatives work for the sustainable development of their communities. At the same time, social economy is best in social responsibility with a high growth in Europe. Sustainability accounting has been introduced as law for state companies from 1 January 2008. For these reasons, I investigate how different consumer co-operatives work with the social accounting process. Thus, the aim of the study is to examine and compare the social accounting process in the co-operatives HSB and Coop, i.e. what methods, processes and measurements to measure the social goals are used, and what are its benefits and drawbacks.</p><p><strong>Method:</strong> A qualitative approach (and an inductive) was used for the study. Data was collected through interviews completed with other relevant information. A qualitativ analysis and comparison of the results between the two co-operatives has been done.</p><p><strong>Result & Conclusions:</strong> Coop and HSB has sustainability reports with the economical objectives integrated into the social goals. HSB has its own method while Coop has started from GRIs guidelines. HSB focuses on a few issues whereas Coop has captured most of the issues with a social importance. Both the social accounting process and its result, the social account/report, is considered to be almost equally important for both co-operatives, but a little more weight is attached to the process by HSB. The processes by both co-operatives are very similar and, in principle, the same. For the measuring of the social targets, Coop uses both quantitative and qualitative measurements whereas HSB uses mainly quantitative measurements. For the collection of data questionnaires/web questionnaires are used by both co-operatives and are most frequently used by Coop. The reason to this could be that through these both quantitative and qualitative answers can be obtained. In addition, HSB uses the member paper and common data sources while Coop obtains viewpoints through the member- and shop council and the Memberpoint i.e. a special place in the shops, where members can give proposals for improvements or their point of view (Coops sustainability report 2007, pdf, p. 38) Among the advantages indicated by Coop is reliability through a tranparent accounting. HSB indicates that it facilitates a common view and development that contributes to an effective business and it facilitates communication. The disadvantages of social accounting according to HSB are to connect indicators to activities whereas Coop deems non-financial information possible to be seen as hard to interpret and easy to be manipulated. Non-financial information can thus be hard to interpret and measure. Other disadvantages are the lack of established accounting rules (Coop) and the costs in case of a failure (HSB).</p><p><strong>Suggestions for future research:</strong> As the study has been limited to two co-operatives it would be interesting to investigate several other co-operatives and compare them. Besides, the two other areas of social responsibility that were not discussed in the study, i.e. human rights and product responsibility could be examined. An other aspect that could be looked into is how the work for the development of social accounting is carried out within co-operatives.</p><p><strong>Contribution of the study:</strong> the study has contributed to new knowledge about the social accounting process in co-operatives, about methods, processes and measurements that are used. This can be valuable for students or others who are interested in how co-operatives are working with social accounting.</p><p><strong>Key words:</strong> Social accounting, methods, measures, social objectives, stakeholders, co-operatives, HSB, Coop.</p>

Syfte: kooperativa företag arbetar för en hållbar utveckling av sina lokalsamhällen. Samtidigt är social ekonomi bäst på socialt ansvar med en hög tillväxt inom Europa. Hållbarhetsredovisning har införts som lag för statliga företag from den 1 januari 2008. Därför undersöker jag hur olika konsumentkooperativ arbetar med den sociala redovisningsprocessen. Syftet med studien är alltså att undersöka och jämföra den sociala redovisningsprocessen hos de kooperativa företagen HSB och Coop, dvs vilka metoder, processer och mått för att mäta de sociala målen används och vilka fördelar och nackdelar har dessa. Metod: Ett kvalitativt tillvägagångssätt (och en induktiv ansats) har använts för att utföra studien. Data har samlats in genom intervjuer som kompletterats med annan relevant information. En kvalitativ analys och jämförelse av resultaten har gjorts mellan de två kooperativen. Resultat &amp; slutsats: Coop och HSB har hållbarhetsredovisningar där de ekonomiska målen integreras i de sociala. HSB har en egen metod medan Coop har utgått från GRIs riktlinjer. HSB fokuserar på några frågor medan Coop har fångat de flesta frågor med social betydelse. Både den sociala redovisningsprocessen och dess resultat, det sociala bokslutet, anses vara nästan lika viktiga för båda kooperativen, lite större vikt läggs på processen hos HSB. Processen hos båda kooperativ liknar mycket varandra och är i princip samma. För mätningen av de sociala målen använder Coop både kvantitativa och kvalitativa mått medan HSB använder, än så länge, främst kvantitativa mått. För datainsamling används enkäter/webbenkäter av båda kooperativen och är den vanligaste metoden hos Coop. Orsaken till detta kan vara att via dessa kan man få både kvalitativa och kvantitativa svar. HSB använder dessutom medlemstidningen och gemensamma datakällor, medan hos Coop erhålls synpunkter genom medlems- och butiksråden och Medlemspunkten, en särskild plats i butiker där medlemmarna enkelt kan ge förslag på förbättringar eller lämna synpunkter (Coops hållbarhetsredovisning 2007, pdf, s. 38). Bland fördelarna anges av Coop trovärdighet genom en transparent redovisning och av HSB att den underlättar samsyn och utveckling vilket bidrar till en effektiv verksamhet samt att den underlättar kommunikationen. Den sociala redovisningens nackdelar enligt HSB är att koppla indikatorer till aktiviteter medan Coop anser att icke-finansiell information kan uppfattas som svårtolkad och lättmanipulerad. Icke-finansiell information kan således vara svårt att tolka och mäta. Andra nackdelar är avsaknad av etablerade redovisningsregler (Coop) och kostnaderna ifall man skulle misslyckas (HSB). Förslag till fortsatt forskning: Eftersom studien har begränsats på två kooperativ skulle det vara intressant att undersöka flera andra kooperativ och jämföra dem med varandra. Dessutom kunde man även undersöka de två andra områdena inom socialt ansvar som inte behandlats i studien nämligen mänskliga rättigheter och produktansvar. En annan aspekt som kunde undersökas är hur utvecklingsarbetet för social redovisning utförs inom kooperativ. Studiens bidrag: Studien har bidragit till ny kunskap om den sociala redovisningsprocessen hos kooperativa företag, om metoder, processer och mått som används. Den kan vara värdefull för studenter eller andra som är intresserade av hur olika kooperativ arbetar med social redovisning. Nyckelord: social redovisning, metoder, mått, sociala mål, intressenter, kooperativ, HSB, Coop. / Aim: Co-operatives work for the sustainable development of their communities. At the same time, social economy is best in social responsibility with a high growth in Europe. Sustainability accounting has been introduced as law for state companies from 1 January 2008. For these reasons, I investigate how different consumer co-operatives work with the social accounting process. Thus, the aim of the study is to examine and compare the social accounting process in the co-operatives HSB and Coop, i.e. what methods, processes and measurements to measure the social goals are used, and what are its benefits and drawbacks. Method: A qualitative approach (and an inductive) was used for the study. Data was collected through interviews completed with other relevant information. A qualitativ analysis and comparison of the results between the two co-operatives has been done. Result &amp; Conclusions: Coop and HSB has sustainability reports with the economical objectives integrated into the social goals. HSB has its own method while Coop has started from GRIs guidelines. HSB focuses on a few issues whereas Coop has captured most of the issues with a social importance. Both the social accounting process and its result, the social account/report, is considered to be almost equally important for both co-operatives, but a little more weight is attached to the process by HSB. The processes by both co-operatives are very similar and, in principle, the same. For the measuring of the social targets, Coop uses both quantitative and qualitative measurements whereas HSB uses mainly quantitative measurements. For the collection of data questionnaires/web questionnaires are used by both co-operatives and are most frequently used by Coop. The reason to this could be that through these both quantitative and qualitative answers can be obtained. In addition, HSB uses the member paper and common data sources while Coop obtains viewpoints through the member- and shop council and the Memberpoint i.e. a special place in the shops, where members can give proposals for improvements or their point of view (Coops sustainability report 2007, pdf, p. 38) Among the advantages indicated by Coop is reliability through a tranparent accounting. HSB indicates that it facilitates a common view and development that contributes to an effective business and it facilitates communication. The disadvantages of social accounting according to HSB are to connect indicators to activities whereas Coop deems non-financial information possible to be seen as hard to interpret and easy to be manipulated. Non-financial information can thus be hard to interpret and measure. Other disadvantages are the lack of established accounting rules (Coop) and the costs in case of a failure (HSB). Suggestions for future research: As the study has been limited to two co-operatives it would be interesting to investigate several other co-operatives and compare them. Besides, the two other areas of social responsibility that were not discussed in the study, i.e. human rights and product responsibility could be examined. An other aspect that could be looked into is how the work for the development of social accounting is carried out within co-operatives. Contribution of the study: the study has contributed to new knowledge about the social accounting process in co-operatives, about methods, processes and measurements that are used. This can be valuable for students or others who are interested in how co-operatives are working with social accounting. Key words: Social accounting, methods, measures, social objectives, stakeholders, co-operatives, HSB, Coop.

The goal of this thesis is to analyze the philosophy and pedagogy of an almost forgotten figure in Saskatchewan history, whose work has had a lasting impact on the theory and practice of adult education. Watson Thomson, who was appointed as director of the Adult Education Division (AED) by the newly elected CCF government of Tommy Douglas in 1944, initiated an ambitious program designed to animate the citizenry of Saskatchewan, bring a variety of educational services to the common person, and develop co-operative and community enterprises throughout the province. Thomsons work is significant for a number of reasons. First, I compare and contrast it with the pedagogy of Brazilian educator, Paulo Freire. Second, I show that it was influenced by the humanistic philosophy of Personalism, especially that of Emmanuel Mounier. Third, and perhaps most importantly, Watsons philosophy embodies insights from the depth psychology of Alfred Adler enabling him to advocate a distinctive, dialogical pedagogy. Fourth, his influence as director of the AED was considerable as can be gauged from the fact that within one year of its formation, the division had organized over 500 study-action groups and more than 100 cooperative enterprises. Fifth, Watsons educational achievements are important not only for historical reasons but as a model for the development of social economy enterprises today, as evidence from a recent UNESCO report shows. The thesis uses an interdisciplinary approach of intellectual biography, historical documentation, and philosophical and psychological analysis in order to establish a comprehensive account of the theory and practice of this important figure.

The goal of this thesis is to analyze the philosophy and pedagogy of an almost forgotten figure in Saskatchewan history, whose work has had a lasting impact on the theory and practice of adult education. Watson Thomson, who was appointed as director of the Adult Education Division (AED) by the newly elected CCF government of Tommy Douglas in 1944, initiated an ambitious program designed to animate the citizenry of Saskatchewan, bring a variety of educational services to the common person, and develop co-operative and community enterprises throughout the province. Thomsons work is significant for a number of reasons. First, I compare and contrast it with the pedagogy of Brazilian educator, Paulo Freire. Second, I show that it was influenced by the humanistic philosophy of Personalism, especially that of Emmanuel Mounier. Third, and perhaps most importantly, Watsons philosophy embodies insights from the depth psychology of Alfred Adler enabling him to advocate a distinctive, dialogical pedagogy. Fourth, his influence as director of the AED was considerable as can be gauged from the fact that within one year of its formation, the division had organized over 500 study-action groups and more than 100 cooperative enterprises. Fifth, Watsons educational achievements are important not only for historical reasons but as a model for the development of social economy enterprises today, as evidence from a recent UNESCO report shows. The thesis uses an interdisciplinary approach of intellectual biography, historical documentation, and philosophical and psychological analysis in order to establish a comprehensive account of the theory and practice of this important figure.

M.Tech. Business Administration. Business School. / he greatest challenge that the City of Tshwane is facing lies in achieving the target growth rate set by ASGISA (Accelerated Shared and Growth Initiative), the latter being a national initiative, by enabling communities to become active participants within the growing economy. One of the enablers that were identified by the Municipality was co-operatives. The successful implementation of the co-operative model within the City of Tshwane will depend on the correct guidance provided by the Municipality to the co-operatives as opposed to dictating the terms of business to the members. These findings will be based in best practice models as found world-wide. The primary objective of this dissertation is to research the legal impact of the Co-operatives Act of 2005 on the City of Tshwane Metropolitan Municipality's Co-operative Strategy as a vehicle for local economic development.

This thesis challenges the argument that farms must grow larger and more specialized in order to survive. The root of this thesis stems from my disdain towards current mainstream industrial methods of farming, attempting to compete in the world market. In theory, current government farm policies are meant to assist and protect farmers on the global market but typically result in protecting the large companies responsible for manifesting the problems in the first place. These key factors have changed the face of the agricultural landscape of North America and have lead to a lost connection between society and their food. These factors have lead me to build upon more sustainable and value-added farm philosophies. Such practices highlight the benefits of small farm enterprises for the farmer, the animals, the environment and society as a whole. The design is in combination a response to the landscape and the local economic niche it functions within. Through physical connection, the architecture highlights the cycles of individual farm elements working together to strengthen the whole farm as system.

The purpose of this research is to determine the extent of public participation in waste management, willingness of the community to assist the municipality in waste management and how the officials involve the community as partners in waste management. Waste management has become a big environmental challenge in Sedibeng District Municipality due to rural- urban drift leading to population increase in the region. In cities and towns where there is population increase there is excessive generation of waste which demands new methods of waste management including public engagement and participation. This can be achieved through education and awareness campaigns in all municipality Wards to capacitate residents to minimize waste at household level. Community participation in waste collection, prevention of waste generation, recycling methods and assistance of waste management departments is one of the recommended methods and solution to waste collection challenges. The challenge in waste management is how to identify the informal sector stakeholders that can be involved in sorting of recyclable waste material that has been separated at source. Another challenge is how private sector can be approached to participate in household refuse collection to reduce backlog of un-serviced areas in the three local municipalities of Sedibeng District Municipality. The objectives of the research are: firstly, to determine the status quo of the household waste collection in the three local municipalities comprising Sedibeng District Municipality. Secondly, it is to determine the extent of backlogs emanating from the un-serviced households in Emfuleni; Midvaal and Lesedi local municipalities. Thirdly, it is to determine how local communities, informal sector and private sector can be involved in waste solutions. Fourthly, it is aimed to identify limitations; constraints and challenges that confront municipalities in engaging stakeholders in waste management solutions. The responses were from the officials of the three local municipalities, relevant supporting departments and stakeholders. Qualitative research and data was collected through questionnaires and interviews. Findings of the research indicated, among others, that: *Though sustainable household collection services are rendered in the three local municipalities, there is a backlog of 10 000 houses at Emfuleni, 270 at Midvaal and 6 000 at Lesedi local municipalities *There are no other stakeholders rendering waste management services in the region except for the operations of the landfill sites *Only 35% of householders recycle at source. The residents are prepared to participate but lack knowledge *The study revealed that in public participation, the community, Office of the Speaker, officials and Executive Mayor are the most important stakeholders to promote sustainable waste management services. They should ensure that public participation policies and strategies are implemented in the region. The study recommends, among others, that municipalities must support the community in the form of education and awareness campaigns, recycling at source, establish infrastructure for recyclable and separated goods, how to establish co-operatives and public-private-partnerships in waste management. New approaches such as composting of organic waste, proper disposal of electronic, medical and hazardous waste need to be communicated to the public. The study ends with recommendations for further research to be pursued in the following fields of study: *The role of the private sector in a municipality. *Integrated Waste Management Plans as tools to promote public participation in the Sedibeng District Municipality *Education and awareness to the public as a strategy to promote sustainable development in waste management in the Sedibeng District Municipality *The impact of waste storage containers in the prevention of illegal dumping in local municipalities *The role of environmental committees within a municipality in waste management and public participation / PhD (Public Management and Governance), North-West University, Vaal Triangle Campus, 2013

Thesis (M.Dev.) -- University of Limpopo, 2016 / In 2010, the South African Department of Agriculture rolled out the Farm Together Agricultural Co-operative Training Programme (Farm Together Programme) to support the development and growth of selected agricultural co-operatives nationwide. This study is an impact assessment of the programme, focusing on the Capricorn District Municipality in the Limpopo Province. A survey of co-operative members whose co-operatives had participated in the programme and in-depth interviews with key stakeholders were conducted. The findings provide insights into the strengths and weaknesses of the programme. Overall, the programme was relevant and comprehensive. It provided the basic skills needed to run co-operatives. However, there has been minimum impact on growth and development. Gaps identified in the programme include lack of ongoing mentoring, monitoring and evaluation of progress being made in setting up structures to support growth and development. Women with low levels of literacy dominate the membership. Further research is required to explore why the youth and men do not participate in co-operatives.

MSCAGR (Agricutural Economics) / Department of Agricultural Economics and Agribusiness / See the attached abstract below

Thesis (M.Com. (Economics))--North-West University, Vaal Triangle Campus, 2005.