The purpose of my thesis is to analyse the chartered towns in the Czech Republic. The thesis is composed of three chapters, each of them dealing with different aspects of chartered towns. Chapter One is introductory and defines basic terminology used in the thesis and discuss the historical development of chartered towns in our country. Chapter Two deals with the organization of public administration in the chartered towns and examines corresponding relevant Czech legislation. The chapter is subdivided into 7 parts. Part One describes differences between public administration in the chartered and "standard" towns. Part Two explains legal status of the chartered towns and of their districts. Part Three is concerned with the territory of the chartered towns. Part Four deals with the citizens of the chartered towns and of their districts. Part Five describes competences and responsibilities of chartered towns and their districts. Part Six explains the municipal authorities in the chartered towns and their districts and part Seven is related to the control and supervision of the activities the chartered towns and their districts. Chapter Three examines organization of public administration in one of such chartered town in the Czech Republic named Pardubice and describes differences in comparison to...

The growth of Islamic banking and financing as an alternative financial management model is flourishing in new regions. South Africa is one of the markets which is opening up to Islamic banking and finance as the need for financial products that comply with Shariah is increasing, among both Muslims and non-Muslims. It is, thus essential that the extent to which the true benefits of Islamic banking are being realised within the South African context are examined as it is important that this practice be properly understood by its constituents and that the perceptions of Islamic banking be well managed. The purpose of this research is to study the perceptions of Islamic banking in South Africa. More specifically, the study seeks to explore the current level of awareness of the culture of Islamic banking and the criteria that shape a consumer’s banking choice. A comparative, quantitative study between Muslim and non-Muslim chartered accountants was conducted using a structured questionnaire which contained specific questions relating to perceptions, awareness and bank selection criteria. The results of the study indicate that the majority of Muslim and non-Muslim chartered accountants have a low level of knowledge about Islamic banking terms. As expected there are differences in the perceptions of Islamic banking between Muslim and non-Muslim chartered accountants with religion emerging as the primary reason for Muslims engaging with an Islamic bank. However, non-Muslims may also be attracted to this form of banking if they were more aware of its principles and methods. As regards the issue of bank selection criteria, most of the respondents were engaged in conventional banking and the provision of fast and efficient services was clearly primary importance to both Muslim and non-Muslim chartered accountants.

This thesis comprises three main sections: a literature review, research report and a critical appraisal of the research process. The literature review is generic across a number of health professions and begins by placing supervision within its historical context followed by an attempt to clarify our current understanding of supervision. The literature relating to effective supervision is presented, with the supervisory working alliance being identified as potentially one of the most important common factors in the change process of supervision (Ellis, 1991). A review of supervision models suggests that they provide a structure for understanding the roles, relationships, responsibilities and processes integral to the practice of supervision. The review attempts to clarify the current state of supervision training, highlighting the lack of attention that has been paid to the process by which individuals learn to become effective supervisees and supervisors. It is concluded that there is a need for further research in the area of training for both supervisees and supervisors. The research report comprises a qualitative study using interpretative phenomenological analysis to explore the supervision experiences of six Chartered Counselling Psychologists. The thematic content that emerged indicated a lack of preparation for the role of supervisee and a lack of formal training for the supervisory role. The findings revealed that the participants relied upon self-directed learning, their previous experience and their therapeutic skills to inform their supervisory practice. The findings also highlighted the critical role of the supervisory relationship for both supervisee and supervisor in managing the anxieties generated by this lack of preparation and training as well as in supporting the learning and development of all involved in the relationship. The final section is the researcher’s critical appraisal of the research process.

Thesis (M.Ed.)--Regis University, Denver, Colo., 2007. / Title from PDF title page (viewed on Oct. 30, 2007). Includes bibliographical references.

This paper presents the results of an e-mail study designed to determine what tax topics are important in terms of a trainee accountant entering the training environment in South Africa. These topics were then compared to the current tax syllabus being taught at universities and accredited institutions. The results indicated that the current syllabus is largely meeting the expectations of people in and out of public practice, though there are some topics that the syllabus setters and educators should consider including and excluding when next reviewing and updating the syllabus. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

This research explores the implications of the practice of collaborative professional enquiry on professional re-formation and development. A series of case studies focuses on four aspiring Chartered Teachers as they lead collaborative enquiries in two schools. The case studies take account of the experiences of the teachers in the collaborative groups, as well as the managers in both schools. Using a Foucauldian theoretical framework, relations of power between all participants are explored. This reveals that active positioning is in operation. The Chartered Teachers are positioned in an ‘in-between’ space: neither teacher nor manager, and this appears to have allowed them to construct and negotiate new possibilities, contributing to their developing professional identities. While this challenged the established hierarchies in schools, the teachers reported that undertaking collaborative professional enquiry under the leadership of the Chartered Teachers, benefitted themselves and their pupils, appearing to offer opportunities to demonstrate an active professionalism which was in contrast to the expectations of their managers. The findings raise several issues for consideration by the profession. These include a recommendation that collaborative professional enquiry is encouraged as a core pedagogical resource. The research also highlights the need for policy makers to take account of the way power is exercised in and on schools when developing new policies and evaluating the success of current ones. It is argued that genuine and open dialogue is necessary and it is recommended that the national CPD framework should reconsider the current practice of supporting distinctive pathways within the profession.

The comments submitted by The South African Institute of Chartered Accountants (hereinafter referred to as “SAICA”) to the Discussion Paper issued by the South African Revenue Service (hereinafter referred to as “SARS”) in respect of Interpretation Note 61, included the following important introductory comments: “We heartily welcome and endorse the revised approach, which brings the South African interpretation closer to international norm. South Africa is too small an economy in the world to be out of step with the general consensus view, including the views of our main treaty partners (who are mainly OECD members). It also reduces the prospect of having to resort to a mutual agreement procedure; not to mention reducing the likelihood of litigation in the South African courts.” South Africa‟s approach to the determination of a legal person‟s “place of effective management” (hereinafter referred to as “POEM”) differs from the international approach and has resulted not only in adverse tax implications, but also in a lot of uncertainty for various taxpayers. / Dissertation (LLM)--University of Pretoria, 2013. / Mercantile Law / unrestricted

This diploma thesis is about the valuation of property, it is focused to requirements of international valuation standards RICS. The motivation of this thesis is popularization of using RICS standards in Czech Republic. These standards have not been translated to Czech language yet. Requirements of these standards are dispersed to many chapters in these standards. The aim of this thesis is analysis of RICS standards and their implication to valuation report according to Czech law. Analysis is made with structured approach with using systematic concept. Analysis refers to valuer, valuation process and valuation report. These objects are structured again. The results are implicated to valuation report according to Czech law and compliance to RICS standards too.

published_or_final_version / Business Administration / Master / Master of Business Administration

Made available in DSpace on 2016-12-23T14:05:52Z (GMT). No. of bitstreams: 1 Rosemberg Silva Salles.pdf: 2088047 bytes, checksum: b650ba6ed0d06eb04f22760620fd4cc1 (MD5) Previous issue date: 2013-05-21 / This work aims to develop a procedure for collecting and physical distribution of employees by a fleet of chartered buses with the support of a geographic information system by applying the vehicle routing problem for possible optimization of routes. We begin with a review of the literature on chartered transport of employees, as well as the problems of vehicle routing and geographic information systems. Then we propose a routing procedure, which characterizes and defines the problem of collection and delivery of employees, in addition to defining the criteria for route ptimization. For this purpose, we use the software TransCAD where you do the modeling and the resolution of the problem. The procedure was applied to a case study in a large company in the Metropolitan Region of Vitória in Espírito Santo State, which provides transport their own to their employees. We generated four scenarios, analyzing the efficiency of the routes in terms of distances, travel times and operating costs. The results generated from the procedure allowed us to determine in what scenarios the routes are more efficient / Este estudo tem o objetivo de desenvolver um procedimento de coleta e distribuição física de empregados por uma frota de ônibus fretada com o apoio de um sistema de informações geográficas, aplicando o problema de roteirização de veículos para uma possível otimização das rotas. Inicialmente é feita uma revisão de literatura sobre o transporte fretado de empregados, bem como dos problemas de roteirização de veículos e dos sistemas de informações geográficas. Em seguida é proposto um procedimento de roteirização, onde se caracteriza e delimita o problema de coleta e distribuição de empregados, além de definir os critérios de otimização de rotas. Para tanto, utiliza-se o software TransCAD no qual é feita a modelagem e proposta de resolução do problema. O procedimento foi aplicado a um estudo de caso em uma empresa de grande porte na Região Metropolitana da Grande Vitória, no Estado do Espírito Santo, que oferece transporte próprio as seus empregados. Foram gerados quatro cenários, onde se analisa a eficiência das rotas em termos de distâncias, tempos de viagem e custos operacionais. Os resultados gerados a partir do procedimento permitiram determinar em que cenários as rotas se mostram mais eficientes