Revisorns oberoende är ett ständigt diskuterat och debatterat ämne. Nya skandaler fortsätter att uppstå där revisorns oberoende ifrågasätts. Syftet med studien är att undersöka om det finns en skillnad mellan revisorers oberoendebedömning beroende på revisorns yrkestitel. Yrkestitlarna som har undersökts i denna studie är revisorsassistenter och auktoriserade revisorer. För undersökning av studiens syfte har en kvalitativ metod tillämpats och semistrukturerade intervjuer genomförts med fem revisorer varav tre auktoriserade revisorer och två revisorsassistenter.   Resultatet av studien visar att alla respondenter var eniga om att oberoendet är viktigt för att skapa förtroende för samt att oberoendet är en svårbedömd fråga. Detta eftersom de alla trodde att det förekommer skillnader mellan olika revisorers oberoendebedömningar och att oberoendet kvarstår som ett komplext ämne. Vidare framkom det skillnader mellan de två olika yrkestitlarnas resonemang kring olika scenarier där de skulle bedöma ifall det förelåg hot mot oberoendet eller inte. Det som framkom var att de auktoriserade revisorerna hade en striktare syn på självgranskningshotet samt vänskapshotet medan revisorsassistenterna såg striktare på egenintressehotet samt det synbara oberoendet.   Slutsatserna som dras av studien är att revisorsassistenter och auktoriserade revisorer använder sig av analysmodellen på samma sätt men det är revisorsassistenterna som fyller i dessa medan de auktoriserade revisorerna kontrollerar det. Ytterligare förekom skillnader mellan revisorsassistenter och auktoriserade revisorers resonemang kring olika oberoendehot vilket innebär att studien tydliggör att karaktärsdraget yrkeserfarenhet påverkar revisorns oberoendebedömning. / Auditor independence is a constantly discussed and debated topic. New scandals continue to arise where the auditor's’ independence is questioned. The purpose of this study is to investigate whether there is a difference between the auditors’ independent assessment depending on the auditor's professional title. The titles examined in this study is auditor assistants and authorized auditors. To investigate the purpose of the study, a qualitative method was used and semi-structured interviews were conducted with five auditors, of which three where authorized auditors and two auditor assistants.   The results of the study show that all respondents agreed that independence is important for building trust and that independence is a difficult question. This is because they all believed that differences existed between the different auditors' independent assessments and that the independence remains as a complex subject. Furthermore, differences emerged between the two different professional titles' arguments regarding different scenarios where they should decide whether there was a threat to their independence or not. What emerged was that the authorized auditors had a stricter view of the self-examination threat and the friendship threat, while the auditor assistants looked more strictly at the self-interest threat and independence in appearance.   The conclusions drawn from the study is that auditor assistants and authorized auditors use the analysis model in the same way, but the auditors' assistants fill in these while the authorized auditors control it. In addition, there were differences between the auditor assistants and the authorized auditors' arguments regarding different independence threats, which means that the study makes clear that the character trait, professional experience, influences the auditor's independence assessment.

The thesis "Czech Point - roles and benefits of digitalization of New Public Management contact points with citizens and other forms of entities in our society" deals with the problem of insufficient and ineffective availability for Governments electronic services for use of private and public sector with a focus on electronical services contact points in the Czech Republic - Czech POINT. Powered by TCPDF (www.tcpdf.org)

The dissertation deals with the management culture of a construction company in connection with the new roles that are introduced in the Czech Republic (CR), especially after it became a member state of the European Union. In the introduction to the dissertation, two hypotheses are proposed. In the following theoretical part, it deals with the first general definition of corporate culture and ethics linked to the quality of work and new roles. In order to understand these difficult times, which are characterized by various types of crises, an analysis of the construction industry is made. Next, a description of the legislative developments in the CR is made and the influence of computer technology in construction management is marginally mentioned. It’s implementing the new technology that has an increasing impact on the organization and quality of work. The ability to use computer technology has in essence become a measure of the level of development of the management culture in the given construction company. The main theoretical part defines the roles in question, including their historical development, origin and the cause of their occurrence in both the CR and the neighboring countries.

[pt] O programa Operador Econômico Autorizado (OEA) surgiu no Brasil em 2014 e compreende uma parceria integrada entre alfândega e empresa, incentivando o comércio legítimo. Porém, há um grande potencial de crescimento a ser explorado, pois a maioria das empresas envolvidas na cadeia logística internacional não aderiram ao programa. Este trabalho fornece um amplo estudo de pesquisa realizado sobre o programa OEA, contribuindo para a comunidade acadêmica pois, através da metodologia de pesquisa pela revisão sistemática da literatura, foi possível realizar uma matriz de conceito OEA, traçar uma linha do tempo com os principais marcos até OEA no Brasil, identificar os tipos de operadores OEA diferentes no mundo, descobrir o perfil das empresas operadoras brasileiras credenciadas ao OEA e sintetizar e analisar os benefícios encontrados no mundo em 12 macro benefícios. Como contribuição para a gestão das empresas, foram identificadas as principais características e modalidades da certificação OEA, como se tornar um operador OEA e, principalmente, foram analisados os vários benefícios encontrados, sendo possível recomendar que estas empresas devam aderir ao programa como operadores seguros e confiáveis, usufruindo das vantagens estabelecidas no OEA. Através da metodologia de pesquisa de estudo de caso a partir de dados secundários, este trabalho contribui para as autoridades aduaneiras, ao analisar e comparar as dificuldades dos programas OEA mundo e as perspectivas futuras destes programas e, como objetivo principal deste trabalho, sugerir oportunidades para aperfeiçoamento do programa OEA Brasil para elevá-lo a um novo patamar de maturidade e excelência. / [en] The Authorized Economic Operator (AEO) program emerged in Brazil in 2014 and comprises an integrated partnership between customs and the company, encouraging legitimate trade. However, there is great potential for growth to be explored, since most companies involved in the international logistics chain have not joined the program. This general work a broad research study carried out on the AEO program, contributing to the academic community because, through the research methodology of the systematic literature review, it was possible to carry out an AEO concept matrix, to draw a timeline with the main milestones to AEO in Brazil, identify the types of AEO operators that are different in the world, discover the profile of the brazilian operating companies accredited to the AEO and summarize and analyze the benefits found in the world in 12 macro benefits. As a contribution to the management of companies, the main characteristics and modalities of AEO certification were identified, such as becoming an AEO operator and, mainly, the various benefits found were analyzed, making it possible to recommend that these companies should join the program as safe and secure operators, enjoying harvests in the AEO. Through the case research methodology from secondary data, this work contributes to the customs authorities, by analyzing and comparing the difficulties of the AEO world programs and as future perspectives of these programs and, as the main objective of this work, suggesting opportunities for improving the AEO Brasil program to raise it to a new level of maturity and excellence.

Фокусом научного исследования, проведенного в рамках настоящей магистерской диссертации, является механизм осуществления закупок товаров, работ, услуг для государственных нужд в условиях его реформирования. Цель исследования: анализ механизмов осуществления закупок товаров, работ, услуг для государственных нужд в субъекте Российской Федерации и формирование рекомендаций для совершенствования их работы. Основными методами проведения исследования стали качественный и количественный анализ, а именно экспертное интервью, контент-анализ. В процессе исследования были изучены теоретические основы контрактной системе в сфере закупок товаров, работ, услуг в Российской Федерации; рассмотрена нормативно-правовая база закупочной деятельности на международном, федеральном и региональном уровнях; предложено новое определение механизма закупочной деятельности; сформированы модели организации закупочной деятельности в регионах Российской Федерации; подготовлены практические материалы, которые могут быть использованы специалистами по закупкам в их профессиональной деятельности. Предложенные автором рекомендации по совершенствованию механизма государственных закупок региона Российской Федерации внесут уточнения в действующее законодательство, а также упростят и ускорят работу специалистов по закупкам. / The focus of the research conducted within the framework of this master's thesis is the mechanism of procurement of goods, works, and services for state needs in the context of its reform. The purpose of the study: to analyze the mechanisms of procurement of goods, works, and services for state needs in the subject of the Russian Federation and to form recommendations for improving their work. The main methods of conducting the research were qualitative and quantitative analysis, namely expert interviews, content analysis. In the course of the research, the theoretical foundations of the contract system in the field of procurement of goods, works, and services in the Russian Federation were studied; the regulatory and legal framework of procurement activities at the international, federal, and regional levels was considered; a new definition of the procurement mechanism was proposed; models of the organization of procurement activities in the regions of the Russian Federation were formed; practical materials were prepared that can be used by procurement specialists in their professional activities. The recommendations proposed by the author on improving the mechanism of public procurement in the region of the Russian Federation will clarify the current legislation, as well as simplify and speed up the work of procurement specialists.

The thesis is about environmental values that we encounter in our everyday life. The thesis also talks about environmental justice dialogues and tensions that play in Bangladesh. The thesis, in the first place, explores how an environmental planning and resource management approach causes a particular type of environmental injustice; i.e., non-recognition of access to the decision making process of local ethnic communities, which identifies them as adivasi meaning indigenous, poses a threat to their livelihood and culture, and obstructs the process of environmental protection in Bangladesh. / The existing theories of environmental justice and four case studies conducted in Bangladesh have been used to interrogate the research findings. I argue, along with Low and Gleeson (1998) that for environmental justice, recognition of environmental needs for every entity as an ingredient of human dignity should be basis of the planning process. The research findings also suggest that , at all levels of decisions, fair access to decision, information and justice for all entities should be an integral part of environmental planning and resource management. / The thesis explores avenues for fair access to justice, meaning redress and remedy of environmental injustice, in the context of Bangladesh. I argue that capillaries of justice such as Salish, a process and institution for public interest negotiation (PIN) embedded in Bangladesh culture, can be reinvented. In addition, access to information should be a prerequisite for meaningful deliberation at all levels of decision making and dispute resolving processes.

This thesis work is to do with the Information system of data boxes (ISDS) which is introduced from legislation's and user's point of view. Because the introduction of this system has influenced hundreds of thousands of subjects the main target of this thesis is to find out about the impact of the ISDS on users with the help of the analysis method. In this work firstly the data provided by the Ministry of Internal Affairs are examined and interpreted, secondly the results of the poll conducted by the author and then a cost-benefit analysis of the system from the users' point of view is carried out. The results of the work show that the ISDS was at the end of the examined period (2009 -- 2013) beneficial for its users and the total economic benefit for the respective period is 3.6 billion Czech crowns. This means that every crown spent on the operation of the system by the Ministry of Internal Affairs represents savings of 2 Czech crowns. The author of this work has come to the conclusion that the system is from a legislative, technological and economic point of view very well created. The author recommends to the system administrator its further development and also recommends to use its potential among thousands of OSVČ (the self-employed).

Diploma work deals with current aspects of information systems in public administration. The thesis assesses impact of introduction of the data box system on effective communication in public administration and evaluates to what extend the data boxes are beneficial to citizens of this state. After definition of terms used in this field, first part of the work is focused on the e-Government project and its four pillars. Further, thesis evaluates effect of the e-Government project on reduction of administrative burden for businessmen and on the lives of citizens in the information society. The following part of the work highlights gaps in the legislation, which creates rules for the data box system and has got an immediate impact on the efficiency of their operation. The work also surveys effects of the data box system introduction on effective communication between state and local governments on the citizens of our country. Diploma work points out the problems of the data box system, analyses their causes and offers possible solutions.

Environmental protection within specific proceedings pursuant the Building Act Unrestrained construction activity damages natural resources and diverse environmental components in irreversible or in difficult-to-repair ways, thereby further thwarting thriving or even surviving of the World population. In the Czech legal system, the regulatory measures of administrative bodies, along with the participation of the affected stakeholders, contribute to the environmental protection of the individual development project. This dissertation examines the methods, means, and tools of environmental protection within the framework of designated proceedings regulating the construction. Specifically, it analyzes the possibilities of implementing protective environmental measures within the construction-permitting procedures enshrined in the provisions of Sections 103 to 117 of the Building Act. Five construction-permitting regimes are examined separately: the building permit process; notification; public law contract; notification with certificate of the authorized inspector and projects requiring neither building permit nor notification. If followed lawfully, each of the regimes allows the prospect applicant to commence a relevant construction project. Permitting procedures are significantly influenced by...

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