There is an obligation to hold a minimal flow when running a water power plant in a current czech legistation. There are environmental reasons to determine the minimum discharge and the way to set it is not valid at the moment. We can see a difference in a type of water power stations when comparing the effects from electric power which is produced in water power plant situated on czech rivers and the damage that does not appear on the environment. The weir type of power plant harms the surroundings mildly except of the possible migration obstacles. But the derivation type makes loss that could be hardly compensate by the produced electricity. Different methods of evaluating the enrironment brinks various results and that is the reason why it is hard to say how much the effects from producing the electricity exceed the benefits arising from instream water or vice versa. The only conclusion that can be said is the advice about including more points of view when setting the minimum flowage.

The aim of the thesis is to valuate economic effectivity of radon mitigation countermeasures co-financed by the state applied in family houses which display high radon level. Feasibility of the mitigation is analysed without concering financing source. Furthermore, the project is valuated from the point of view of the house owner and from the state's point of view. Presence of residental radon is increasing lung cancer probability, radon has notable healt effects. Costs and benefit of the hypothetic project are vauated in CBA analysis. The author finds the project unfeasible. CBA is discussed as a suitable economic tool for fiding alternative technological method aiming to social effectivity. Providing feasible change of remediation parametres caused positive social value of the project, socioeconomic flow in the state point of view would remain negative. Therefore, state participation on the radon mitigation countermeasures of private family houses is not reccomended.

Submitted by admin tede (tede@pucgoias.edu.br) on 2018-09-04T18:26:57Z No. of bitstreams: 1 DENISE FERREIRA DE MAGALHAES.pdf: 1262687 bytes, checksum: 26e98ed3eeb6df17b36df097143217ff (MD5) / Made available in DSpace on 2018-09-04T18:26:58Z (GMT). No. of bitstreams: 1 DENISE FERREIRA DE MAGALHAES.pdf: 1262687 bytes, checksum: 26e98ed3eeb6df17b36df097143217ff (MD5) Previous issue date: 2018-04-04 / The research deals with a qualitative, descriptive-interpretative study and Social Service theories. The general objective was the conditions, the way of life and the health of the people who use the Mastology Program of Hospital das Clínicas (HC) beneficiaries of the Continuous Benefit Benefit (BPC). Nine women participated in the event in the United States of Goiânia and Aparecida de Goiânia, with 15 between 35 and 65 years. The construction of the information was carried out through a series of documentary analyzes and collected at home, based on a constructed road map. As the surveys were constructed in a qualitative way, allowing the construction of a sociodemographic profile of women, including the same, but, above all, better access to social goods, and thus, a better quality of life. Through the study, it has strong indicators that BPC, no sense of being human, can improve the lives of women, yet keeps a woman in the same poverty condition. In the face of the results, it is concluded that it is better to have a link between social policies, so that women who benefit from income transfer programs can benefit from a labor market, with life and improvement in health care. / A pesquisa trata de um estudo qualitativo, descritivo-interpretativo e de teorias do Serviço Social. O objetivo geral foi compreender as condições, modo de vida e saúde de usuárias do Programa de Mastologia do Hospital das Clínicas (HC) beneficiárias do Benefício de Prestação Continuada (BPC). Participaram do estudo nove mulheres residentes nos municípios de Goiânia e Aparecida de Goiânia, com idades entre 35 e 65 anos. A construção das informações se deu por meio de análise documental e entrevistas domiciliares, realizada a partir de um roteiro previamente construído. As informações construídas no processo da pesquisa foram analisadas de forma qualitativa, possibilitando a construção de um perfil sociodemográfico dessas mulheres, e compreender que o BPC é reconhecido como um direito, ou seja, torna-se não somente garantia da manutenção de uma necessidade básica, mas, sobretudo, melhor acesso à bens sociais, e portanto, à uma melhor qualidade de vida. Mediante o estudo, tem se fortes indicadores de que o BPC, no sentido de ser uma renda, melhora as condições de vida das mulheres, contudo, mantém a mulher na mesma condição de pobreza. Em face desses resultados, conclui ser necessário haver melhor articulação entre as políticas sociais, para que as mulheres usuárias dos programas de transferência de renda, dentro de suas limitações, possam se reinserir no mercado de trabalho, que é a via de inserção na sociedade, com mudanças no modo de vida e melhoria no cuidado à saúde.

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status. Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test. Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries. Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots. Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant. The conclusion that companies, listed in Large Cap on Nasdaq Stockholm, tend to make its actuarial assumptions in order to try to achieve a certain equity ratio, or to try to get their unfunded pension plans seem more funded than they actually are, is not possible to make.

Diss. (sammanfattning) Umeå : Univ., 2007. / Härtill 5 uppsatser.

Diss. (sammanfattning) Örebro : Örebro universitet, 2006. / Härtill 4 uppsatser.

The thesis is focused on the health insurance benefits abuse. Generally there is not paid so much attention to this topic but there is a big rise of recovered and proved cases. The theoretic part is divided into nine subchapters describing the subject of social security and its conception in the Czech Republic with an explanation of historical development. Then the theoretic part deals with just health insurance and particular kinds of benefits. In the last subchapter this thesis occupies with international organizations in the field of human and social rights and briefly discusses also about a system of health insurance in some European countries. The practical part describes the research itself which was made by strategy of qualitative research by a technical analysis of documents. The research sample is formed by data and figures in the whole republic, in some respects there are data of South Bohemia region pointed out. The research revers to reality and risks concluded from unwarranted receiving from the social system. The diploma work would like to warn this way about the importance of this issue and contribute to elimination of these unlawful acts.

This thesis deals with the design of the project for the company XXX and application of project management methodology The theoretical part is devoted to project management, methods of project management, focusing on decision-making, planning and follow-up. The application part is devoted to a specific project to build a training center, business risk analysis and project financing.

Bakgrund och problem: Revisionens funktion är dels att vara en extern kontroll för företagens intressenter och dels att generera intern nytta för företagen. Förutsättningarna inom revisionsbranschen har förändrats på senare tid varför revisionens nytta kan ha förändrats. Då företagsledares uppfattningar om revision påverkar revisionen och efterfrågan av revision är det av intresse att studera detta från företagsledares perspektiv. Syfte: Syftet med studien är att utforska vilka nyttor och värden företagsledare upplever att revisionen bidrar med till företaget och dess ledning. Metod: Semistrukturerade intervjuer med 18 företagsledare genomfördes. 13 av företagsledarna var ekonomichefer och 5 var verkställande direktörer. Slutsats: Från företagsledares perspektiv uppfattas revision till stor del som bidragande till intern nytta. Den kontrollerande funktionen som revisionen haft för företagets intressenter, det vill säga mer extern nytta, verkar idag istället till stor del bidra till intern nytta. Företagsledarna uppfattade även att en stor del av revisionens kärnuppdrag innebär rådgivning vilket betyder att revisorn används som bollplank och rådgivare. Det kan vara ett resultat av den hårdnande konkurrensen vilket kan göra att revisorer fokuserar på att generera nytta för de reviderade företagen och göra deras representanter nöjda. Företagsledare verkar uppleva revisionens värde olika och studien indikerar att skillnader i företagsledarnas karakteristikor såsom befattning påverkar det upplevda värdet. / Background and problem: The value of the audit of today is not only to be a control of the companies financial reports for external stakeholders, it also adds internal benefits for the audited company. Since the conditions for the audit has changed lately the role of the audit may also have changed. It is interesting to study the audit from company managers perspectives because their view of the audit affects the audit itself and the demand of the audit. Purpose: The purpose of this study is to explore which utilities and values managers percieve from audit. Method: Semistructured interviews with 18 managers out of which 5 had the position of CEO and 13 had the position of CFO or equivalent. Conclusion: From the perspecitve of company managers the audit is percieved mainly as a contributor to internal benefit. The focus of the audit has shifted from the external stakeholders to the internal benefit for the audited company. Company managers also percieved that a big part of the core mission within the audit was to give guidance which means that the auditor is used as an advisor. This could be the result of toughened competition which may have led to a stronger focus on generating benefits for the audited companies and pleasing their representatives. Company managers seem to percieve the vaule of the audit differentelly and this may be affected by differences in managers characteristics such as their position within the company.

Thesis is focused on effectivity assessment of the reporting system of the selected company and the comparison of the former and current reporting solution. This is achieved by the appropriate literature research, creation of the individual assessment model based on the methodology of the analogy from the information systems assessment and based on the experience of the selected company's employees and the experience of the experts in the field of corporate financial management with the focus on the reporting systems. Model is defined by the set of criteria structured into the groups and by the weights assigned to criteria along with the value for each of them. The last phase consists of stepping out of the individual assessment and defines the generally applicable model, usable on the wide range of different reporting systems.