La industria del calzado en el Perú es un sector relevante en la economía por su participación y la generación de puestos de trabajo. Se considera como unas de las actividades minoristas más importantes del país. El mercado de calzados en el Perú se caracteriza por ser bastante competitivo, con colaboración de variadas marcas tanto nacionales como internacionales. Por otro lado, es un producto que ha dado espacio para la diferenciación y que cambia temporada tras temporada siguiendo las últimas tendencias de moda. La empresa es una fábrica de calzados el cual comercializa calzados a través de sus asesores de venta. Estos asesores presentan diversos problemas, entre ellos los más importantes: la información con la que cuenta de sus clientes, productos, pedidos, etc., es escaza o desactualizada; la entrega de pedidos se ha realiza a destiempo o con retrasos; el crédito de los clientes no está controlado; el pago de moras o cuotas no se realiza adecuadamente; en la venta por consignación, frecuentemente se cometen errores en la generación de cuotas. Antes la situación problemática existente se plantea el desarrollo de un sistema móvil con el objetivo de mejorar la productividad de los asesores de venta en sus actividades diarias, lograr un mejor manejo de la información en la empresa e incrementar la rentabilidad por medio de la venta de calzados. El desarrollo de la solución comprende las siguientes fases: modelado del negocio, modelado del sistema, arquitectura del software, construcción, calidad, pruebas de software y la gestión del proyecto. / The footwear industry in Peru is a relevant sector in the economy for its participation and the generation of jobs. It is considerate as one of the most important retail activities in the country. The footwear sector in Peru is characterized by being quite competitive with the collaboration of several national and international brands. In addition, it is a product that provides space for differentiation and that changes seasons continuously following the latest fashion trends. The company is a shoe factory that sells shoes through sales consultants. These consultants present various problems, some of the most important: the information of its customers, products, orders, etc., is scarce or out of date; the delivery of orders is done out of time or with delays; customer credit is not controlled; the payment of arrears or quota is not made properly; in consignment sales, mistakes are often made in the generation of quota. Given the problematic situation, it is proposed to develop a mobile system that aims to improve the productivity of sales consultants in their daily activities, achieve better management of information in the company and increase profitability through the sale of footwear. The development of the solution contains the phases:business modeling, system modeling, software architecture, building, software quality, testing and the project management. / Tesis

Syfte: Syftet med uppsatsen är att analysera remissutfallet gällande inhemska arrangemang i SOU 2018:91 (Rapporteringspliktiga arrangemang – ett nytt regelverk på skatteområdet). Med utgångspunkt i de inhemska arrangemangen, kommer begreppen rådgivare, rapporteringspliktiga arrangemang och den i utredningen presenterade rapporteringsavgiften beskrivas och analyseras utifrån proportionalitets- och legalitetsprincipen, dvs. balans mellan mål och medel samt krav på lagstöd och förutsebarhet. Uppsatsen bygger på synpunkter från följande remissinstanser, Föreningen auktoriserade revisorer, Näringslivets skattedelegation, Skatteverket, SRF konsulterna, Sveriges advokatsamfund. Frågan om inhemska arrangemang har ännu inte lett till någon lagstiftning. Metod: Uppsatsen bygger på en rättsdogmatisk- och en rättsanalytisk metod. Slutsats: Vår slutsats är att de i utredningen föreslagna rapporteringspliktiga arrangemang, begreppen rådgivare och rapporteringsavgift inte är helt förenliga med proportionalitets- och legalitetsprincipen. / Purpose: The purpose of the work is to analyze the outcome of the investigation, SOU 2018: 91 (Rapporteringspliktiga arrangemang – ett nytt regelverk på skatteområdet) regarding domestic arrangements. Based on the domestic arrangements, the concepts of advisers, reportable arrangements and the reporting charge presented in the investigation will be described and analyzed based on the principles of proportionality and legality. The work is based on views from the following consultation bodies, the Association of Authorized Public Accountants, the Business Tax Delegation, the Swedish Tax Agency, the SRF consultants, the Swedish Bar Association. The issue of domestic arrangements has not yet led to any legislation. Method: The work is based on a legal dogmatic- and a legal analytical method. Conclusion: Our conclusion is that the reportable arrangements, the concepts of advisers and reporting charge, are contrary to the principles of proportionality and legality.

Объектом исследования явилось эмоциональное выгорание юристов различных специальностей. Предметом исследования стала различия в особенностях эмоционального выгорания юристов различных специальностей. Магистерская диссертация состоит из введения, двух глав, заключения, списка литературы (75 источников) и приложения, включающего в себя бланки применявшихся методик. Объем магистерской диссертации 78 страниц, на которых размещены 10 рисунков. Во введении раскрывается актуальность проблемы исследования, разработанность проблематики, ставятся цель и задачи исследования, определяются объект и предмет исследования, формулируются основная и дополнительные гипотезы, указываются методы и эмпирическая база, а также этапы проведения исследования, научная новизна, теоретическая и практическая значимость работы. Первая глава включает в себя обзор иностранной и отечественной литературы по теме понятия эмоционального выгорания в психической литературе. Представлены разделы, посвященные исследованию причин и факторов эмоционального выгорания, специфика труда юристов различных специальностей. Выводы по первой главе представляют собой итоги по изучению теоретического материала. Вторая глава посвящена эмпирической части исследования. В ней представлено описание организации и методов проведенного исследования и результатов, полученных по всем использованным методикам: тесту «Диагностика профессионального выгорания» К. Маслач, Тест-опросник «Определение уровня самооценки» С.В. Ковалев, «Диагностика уровня эмпатии» И.М. Юсупов. Также в главе представлен корреляционный и сравнительный анализ результатов исследования. Выводы по главе 2 включают в себя основные результаты эмпирического исследования. В заключении в обобщенном виде изложены результаты теоретической и эмпирической частей работы, а также выводы по выдвинутым гипотезам, обоснована практическая значимость исследования и описаны возможные перспективы дальнейшей разработки данной проблематики. / The object of the study was the emotional burnout of lawyers of various specialties. The subject of the study was the differences in the features of emotional burnout of lawyers of different specialties. The master's thesis consists of an introduction, two chapters, a conclusion, a list of references (75 sources) and an appendix, which includes forms of the applied methods. The volume of the master's thesis is 78 pages, on which 10 drawings are placed. The introduction reveals the relevance of the research problem, the development of the problem, sets the goal and objectives of the research, defines the object and subject of the research, formulates the main and additional hypotheses, specifies the methods and empirical base, as well as the stages of the research, scientific novelty, theoretical and practical significance of the work. The first chapter includes a review of foreign and domestic literature on the topic of the concept of emotional burnout in mental literature. The sections devoted to the study of the causes and factors of emotional burnout, the specifics of the work of lawyers of various specialties are presented. The conclusions of the first chapter are the results of the study of the theoretical material. The second chapter is devoted to the empirical part of the study. It describes the organization and methods of the study and the results obtained by all the methods used: the test "Diagnosis of professional burnout" K. Maslach, the test-questionnaire "Determination of the level of self-esteem" S. V. Kovalev, "Diagnosis of the level of empathy" I. M. Yusupov. The chapter also presents a correlation and comparative analysis of the results of the study. The conclusions of chapter 2 include the main results of the empirical study. In conclusion, the results of the theoretical and empirical parts of the work, as well as conclusions on the hypotheses put forward, are summarized, the practical significance of the study is justified and possible prospects for further development of this problem are described.

Plusieurs trillions de dollars d’actifs sous gestion : tel est le poids de l’industrie des hedge funds dans le système financier. Acteurs indispensables des marchés, les hedge funds sont pourtant des créatures méconnues. Réservés aux investisseurs professionnels ou qualifiés, ils ont longtemps tiré partie d’exemptions et échappé à une trop forte contrainte réglementaire. La crise financière de 2008 a bouleversé ce schéma et fait apparaître, en Europe et aux États-Unis, une même volonté d’encadrer davantage ces structures, par le biais de leurs gestionnaires. Aussi cette étude propose-t-elle une analyse comparée des dispositions introduites en la matière par la directive AIFM et par le Dodd Frank Act. Après un nécessaire éclairage sur cette industrie de l’ombre, elle examine les apports des deux textes, les confronte avant d’en dégager forces et faiblesses. Le traumatisme de la crise a fait émerger un double impératif : mieux protéger les investisseurs et prévenir le risque systémique. C’est à la lumière de ces deux objectifs que la seconde partie s’attarde sur le bien-fondé des réformes, leur portée réelle ainsi que leurs limites. Cette vue d’ensemble de la régulation applicable aux gestionnaires de hedge funds est également prétexte à une réflexion plus large sur la régulation financière, ses finalités, ses contours et ses défis. Nous concluons sur une feuille de route pour un acte II de la directive AIFM et formulons plusieurs propositions, en particulier l’interdiction totale de commercialisation auprès d’investisseurs de détail et la création d’une base de données mondiale du risque systémique. / The hedge fund industry manages several trillion dollars in assets. Though they are key players of the financial system, hedge funds remain mysterious creatures. Available only to professional or qualified investors, they managed, for a long time, to take advantage of exemptions and to avoid a heavy regulatory burden. The 2008 financial crisis profoundly changed perspectives and led the European Union and the United States to introduce new regulations targeting hedge funds, through their managers and advisers. This study is a comparative analysis of such regulations, brought about by the AIFM Directive and the Dodd Frank Act. After a brief overview of the industry, both texts are examined and compared so as to identify their respective strengths and weaknesses. Two imperatives emerged out of the crisis: increasing investor protection and preventing systemic risk. In light of these two objectives, part II discusses the validity of the reforms, their scope and their limits. This extensive analysis of hedge fund regulation also leads to broader remarks on financial regulation, its aims, contours and challenges. Finally, a roadmap for a revised version of the AIFM Directive is proposed and concrete measures are suggested, such as the total prohibition of marketing to retail investors and the creation of a global database of systemic risk.

The dissertation thesis at large discusses the problems of unlawful conduct in the economic area, possibilities for its exposure and prevention issues. Every human conduct, apart from the legal viewpoint, may also be assessed from the moral viewpoint, whereas in this context, law is designated as the "moral minimum". From this relationship, we arrive at the conclusion that every instance of unlawful conduct is also immoral. On the contrary, conduct that complies with the law always need not be in compliance with the moral norms. In the Czech Republic, the New Criminal Code came into force on 1 January 2010, which also punishes the most severe forms of unlawful conduct and fundamentally affects performance of the accounting and auditing professions. Apart from some concept changes, this Codex also introduced, for instance, changes in the punishability of planning crimes. From the viewpoint of the auditor, tax adviser and accountant, barring of perpetration, whose commitment or planning authentically comes to the knowledge of the auditor, tax adviser or accountant seems to be fundamental. The issues of occupational fraud are mainly related to the problems of the auditing profession. These unlawful acts take various forms, which can be split into three basic groups, which are asset misappropriation, fraudulent statements and corruption. When exposing occupational fraud, as well as other forms of unlawful conduct, confidentiality issues are fundamental. In some cases, the law anticipates breaking through this confidentiality, mainly, for the purpose of exposing the most severe forms of unlawful conduct. Within the framework of prevention of occupational fraud, internal control systems play an essential role. It is possible to evaluate the existence of ethical codices, respectively, building of ethical corporate culture as very fundamental.