<p>Increased uptake of VCT services by pregnant women may be attributed to the development of counseling services and increased availability of rapid tests at the study clinics by the Namibian Health and Social Services. A high knowledge and understanding of HIV and VCT services by pregnant women also probably contributed.</p>

Nowadays, there is a major issue that increasing demand for employees learning and development: technological development. Technological development pushes employees to learn more and companies to offer development programs to their employees. There is always a need for employees to learn new skills, norms and values and develop the personal mastery. Organizations, on the other hand, should empower and encourage employee to develop and to perform a task. The purpose of this study is to identify and investigate the factors, which motivate employees for attending voluntary technical trainings, and to understand to what extent the managers affect employees’ willingness to participate in non-mandatory technical trainings in High-tech MNCs in Sweden. What motivates employees to attend non-mandatory technical development programs and trainings on products in High-tech companies in Sweden? To what extent does manager affect employees’ willingness to attend voluntary technical trainings? A mixed method is used in this research, which is a combination of both qualitative and quantitative methods. Seven semi-structured face-to-face Interviews were conducted with both senior managers and employees in studied companies. Survey was conducted online and sent to employees in four high-tech companies in Västmanland, Sweden. Conclusion: There are different motivations for employees to attend voluntary technical trainings in Sweden such as desire to stay updated with the technologies, self-fulfillment and interaction with others. Managers play a more supporting rather than supervisory role in the whole process of employees learning.

The corporate scandals in the beginning of the 21st century caused distrust in the market and a pressure for more disclosure to increase transparency. To broaden the traditional reporting, companies started to voluntarily disclose information regarding soft measures like Corporate Social Responsibility (CSR). Due to the fast development and popularity of CSR, more companies started to disclose a separate sustainability report to communicate information about these activities. The aim of the report is to provide stakeholders with accurate and transparent information regarding the companies CSR activities, but also to legitimize the business. The main purpose of this research is to investigate if the quantity of information disclosed in the sustainability report affects the financial performance of companies listed on NASDAQ OMX Stockholm. We also aim to investigate whether the existence of a report affects the financial performance. With companies spending an increasing amount of resources on disclosing voluntary information it is important to extend the research regarding CSR and the benefits to financial performance. This research ontological and epistemological positions are objectivism and positivism with a deductive approach. A quantitative method was used to gather sufficient data from existing databases and reports. For the first research question our population is all companies listed on NASDAQ OMX Stockholm on April 12th 2013, and for the second research question our population is the companies with a separate sustainability report in English from the accounting year of 2011. The financial performance data was gathered from the period 2012-04-01-2013-03.31. To answer our research questions and sub- questions, six hypotheses were formulated based on relevant theories and previous studies. Several multiple linear regression analyses were performed to examine the relationship between the existence of the reports, and the quantity of information in them, to the company’s financial performance. Other regressions were performed to establish if the quantity disclosed was affected by industry classification or market capitalization size. Our results show that the neither the existence of a separate sustainability report nor the quantity of information disclosed in it has an effect on stock return. However, both having a separate sustainability and the quantity of information disclosed have a positive effect on stock volatility. Conclusively, companies do not benefit financially from disclosing their CSR activities through a separate sustainability report.

At the time this study was conducted, Queensland police officers were offered a five year age range in which retirement was possible. These officers were permitted to retire from age 55 and were forced to retire at age 60. The Queensland Police Service had previously identified that only 13% of all police officers were staying in their employment until the mandatory retirement age of 60. Retirement of these officers at the earliest possible opportunity presented a considerable loss of human resource investment. This study was undertaken to investigate some possible triggers influencing the decision to retire. Three specific research questions associated with the retirement intentions of Queensland police officers of the baby-boomer generation were formulated and subsequently investigated. These questions were: * How do the demographic characteristics of individual police officers relate to their retirement intentions? * What are the triggers that are associated with the retirement age intentions of baby-boomer police officers in Queensland? and, * How are these triggers associated with officers' intentions to retire earlier or later? While considerable work had been previously done on retirement triggers, the issue of police retirement triggers is under-researched. The situation was further compounded by the fact that the major study of police retirement was American, with retirement in that system based on years of service, and not age as in Australia. A list of possible retirement triggers was compiled from the literature and then focus groups of Queensland police officers were used to discuss some aspects of these possible retirement triggers and generate others that were specific to the Queensland Police Service. The study obtained the views of 641 members of the cohort through a questionnaire and utilised a quantitative research methodology to achieve findings. Demographic aspects showed little overall influence on an officer's retirement age decision. The demographic items that did have a direct association with retirement intentions were gender, length of service, and the method of admission to the organisation. Female officers, officers with the greatest length of service and those admitted to the organisation as Cadets were more likely to seek earlier retirement, that is retirement at or soon after age fifty-five. Whilst not conclusive, the education level of the individual indicated a trend towards later retirement for those with higher levels of education. Importantly, operational status, shift worker status, rank, and qualification for promotion had no association with the retirement decision. A factor analysis of the questionnaire items used in the study identified five factors, of which four contributed significantly to a police officer's retirement timing decision at the later end of the retirement window spectrum. These factors were 'appropriateness', 'worth and belonging', 'influences and relationships' and 'financial' issues. A fifth factor 'flexibility' was also determined but found to have no statistical significance. Three recommendations were made from this study: the formation of a Queensland Police Service alumni; the adoption of a n employment re-engagement policy called 'procruiting'; and the introduction of an assisted retirement education package for exiting members.

This study examines voluntary intellectual capital reporting (ICR) in New Zealand firms' annual reports, with a view to contributing to understanding ICR practice. This study also reflects on content analysis with a view to refining the methodology when applied to investigating ICR.The literature includes widespread claims that intellectual capital (IC) resources are important value drivers and assets, and that IC information should be reported externally. However, complexities relating to identifying IC prevent it from being recognised as an asset under current accounting regulations. Consequently, the traditional financial reporting system is being criticised as out-of-date, giving deficient and irrelevant information, and having lost its value relevance. Numerous scholars have investigated voluntary ICR in several countries, but have presented different results and findings. The literature argues that the results of many ICR studies cannot be meaningfully compared because inconsistent data collection instruments have been applied. To advance ICR research, further refining and developing of the methodology is advocated; problems relating to applying methodological issues need to be resolved. Moreover, to establish consensus about ICR, more research and evidence is needed concerning exactly what and how IC is reported.The 2004 annual reports of the 30 largest (by market capitalisation) New Zealand firms listed on the New Zealand Stock Exchange were analysed. Content analysis was applied to determine what and how IC is reported. Inferences about what IC is communicated were made based on an analysis of the content of texts and visual representations. To determine how IC is reported, voluntary reporting was categorised according to the form, nature and location of the disclosure. Frequencies of mention were recorded. Hence, each incidence of occurrence was coded and counted.This study reflected on content analysis methodology by searching the literature for guidance on how to apply this approach and how to deal with the challenges and problems it poses. The thesis discusses methodological issues that could be applied differently, and hence hinder the replicability and comparability of ICR studies. Moreover, the ICR literature provided limited guidance about how to deal with methodological challenges and problems, and revealed an absence of explicit recording instructions. Therefore, explicating this study's recording instructions should enhance replicability and comparability of future ICR research and hence further refine the methodology.Some results of this content analysis study disconfirm those of prior research: New Zealand firms show high levels of ICR, the most reported IC category is human capital, and the most reported IC item is employees. In line with prior research, this study showed that most ICR is presented in declarative terms. Moreover, more than one-third of New Zealand firms' ICR is disclosed as pictures. This indicates the importance of pictorial information as a means of reporting IC and the need to include graphics when conducting ICR research. This study's findings also indicate a narrative approach, similar to the European notion of story telling, to voluntarily report IC information. This approach suggests that narratives have possible potential for voluntary ICR, as an approach that departs from a measurement and quantification approach.

Diss. Stockholm : Stockholms universitet, 2004.

Thesis (M.P.H.M. ( Primary Health Care Management))--Mahidol University, 2006. / LICL has E-Thesis 0011 ; please contact computer services.

Thesis (M.P.H.M. (Primary Health Care Management))--Mahidol University, 2008. / LICL has E-Thesis 0038 ; please contact computer services.

Thesis, PlanB (M.S.)--University of Wisconsin--Stout, 2006. / Includes bibliographical references.

Syfte: År 2010 avskaffades revisionsplikten för de minsta företagen i Sverige. Trots att det har gått fyra år sedan dess, så är Sverige ett av de länder som har de lägsta gränsvärdena för frivillig revision i Europa. År 2013 presenterade EU ett nytt direktiv gällande dessa gränsvärden. Det pågår sedan dess diskussioner kring revisionsplikten och regeringen har startat upp en utredning huruvida EU:s redovisningsdirektiv skall införas i Sverige eller inte. Syftet med denna studie är att undersöka vilka effekter en höjning av gränsvärdena för frivillig revision kan få på redovisningen. Syftet med studien är även att visa vilka fördelar och nackdelar som frivillig revision kan medföra. Metod: Studien har en induktiv ansats med en kvalitativ metod. Primärdata har samlats in via semistrukturerade intervjuer med auktoriserade revisorer, auktoriserade redovisningskonsulter samt anställda på Bolagsverket och Skatteverket. Detta empiriska material har vi sedan analyserat och återkopplat till tidigare studier för att kunna besvara vår frågeställning. Resultat &amp; slutsats: Även om det är svårt att säga vilka exakta effekter en friare revisionsplikt kan få på den svenska redovisningen, visar resultatet av vår studie att höjda gränsvärden kan leda till en försämrad redovisningskvalitet och ett ökat skattefusk. Respondenterna uttrycker ingen särskild oro över att deras arbete kommer påverkas till följd av en friare revisionsplikt, förutom att gällande lagar kommer att behöva förändras om gränsvärdena för frivillig revision höjs. Förslag till fortsatt forskning: Eftersom det i dagsläget har visat sig svårt att uppmäta tydliga effekter av frivillig revision skulle en liknande studie med fördel kunna genomföras några år efter att en höjning av gränsvärdena skett, för att få tydligare resultat. Då med ett större urval av respondenter för att få in fler synvinklar och därmed en bredare empiri. Uppsatsens bidrag: Studien har bland annat identifierat fördelar som revision innebär för företag och dess intressenter samt visat vilka effekter en friare revisionsplikt kan få på företagens redovisning. Studien kan därför vara till hjälp för företag som överväger att välja bort revision. / Aim: In the year 2010 Sweden abolished mandatory audit for the smallest companies in the country. After four years Sweden still has the lowest thresholds for voluntary audit in Europe. In the year 2013 the European Union presented a new directive concerning these thresholds. Since this new directive there has been discussions about mandatory audit and the Swedish government has started an investigation, whether the directive from the European Union shall be implemented in Sweden or not. This study aims to examine the impact increased thresholds will have on accounting. The study also aims to show the advantages and disadvantages that voluntary audit may result in. Method: This study has an inductive approach with a qualitative research method. The primary data was collected through semi-structured interviews with authorized auditors, authorized accountants and employees at Bolagsverket and Skatteverket. This empirical data was then analyzed and compared with earlier studies to answer our research question. Result &amp; Conclusions: This study shows that increased thresholds may impact the quality of accounting, making it less reliable and useful, and it will also increase tax evasions. Even though it is complicated to say that these impacts only occur because of increased thresholds. The respondents express no particular concern if the thresholds are to be raised, since this will have very little impact on their work situation, except that existing laws will need to be looked over.   Suggestions for future research: We have determined that since only a short time has passed, it is difficult to see any clear results of voluntary audit. A proposal for future research in this area is therefor to repeat this study a couple of years after the thresholds have been increased to establish more reliable results. Then, by using a larger sample of respondents, being able to present more opinions and thus a wider empirical point of view. Contribution of the thesis: This study has contributed to knowledge that can be of use for those companies that are considering whether or not they should implement voluntary audit. The study has among other things identified benefits of auditing and the impact increased thresholds may have on accounting.