The thesis deals with accouting rectyfiing items in the comapany DK Open Co. and their influence to the profit. In the thesis is analyzed the fax and accouting rectyfiing items. It is described the system of accounting and creation accounting and tax rectyfiing items. The accounting system and the register of accouting items has been analyzed and proposed the improvements. Major improvement is the internal guidelines for creating rectyfiing items.

The aim of my thesis is to clarify several processes in the settlement of claims in ING Life Insurance NV, Czech Republic branch, the analysis of the current situation of reporting claims, processing, analysis, presenting some recommendations for improvement of the current situation. Another goal of my diploma thesis is to present the project eLikvidace (eClaims), which helped to simplify the reporting claims and evaluating the benefits of the project. The work is divided into three main chapters. The first is theoretical and the two others are more practical. The contribution of this thesis is the claryficitaion of the processes regarding the reporting of claims, the presentation of the project and evaluation of its benefits for the company and for the clients.

This dissertation analyzed public court decisions in cases against Oklahoma school districts and their employees involving sovereign immunity claims filed under Oklahoma's Governmental Tort Claims Act. The questions addressed were: (1) How have the Oklahoma courts interpreted the Governmental Tort Claims Act, (Okla. Stat. tit. 51 § 151 et seq.) in litigation against school districts and their employees? (2) What are the limits of immunity protection for Oklahoma school districts and their employees? (3) How has the statute of limitations in Okla. Stat. tit. 51 § 156 and Okla. Stat. tit. 51 § 157 been applied to Oklahoma educators in tort litigation? This dissertation utilized legal research as the methodology to answer the research questions. Chapter II provides a review of existing literature regarding sovereign immunity in the United States. Chapter III is a comprehensive study of Oklahoma sovereign immunity cases filed against Oklahoma school districts and educators under the Governmental Tort Claims Act with regard to negligence, corporal punishment and the statute of limitations. Chapter IV discusses the findings of the analysis of cases in Oklahoma and the amount of protection afforded to Oklahoma school districts and educators.

Under 2017 ökade den mediala rapporteringen om sugardejting i Sverige i samband med att sugardejtingsajten Rich Meet Beautiful lanserades i Sverige. Sugardejting presenteras som ett nytt fenomen men vid en närmare undersökning visar det sig att sugardejting är en fråga som diskuterats och uppmärksammats i Sverige tidigare. Tidigare forskning visar att sugardejting är ett fenomen som länge förekommit i Afrika, söder om Sahara. Det är framförallt ekonomiska faktorer som lyfts fram som förklaring till varför det förekommer, vilket även observerats i studier utförda i Nordamerika. Hur fenomenet sugardejting presenteras och diskuteras i media har ännu inte uppmärksammats inom forskning. Syftet med denna uppsats är att undersöka och analysera hur fenomenet sugardejting framställs i svensk media. För att möta detta syfte har kritisk diskursanalys tillämpats, framförallt utifrån Faircloughs och Foucaults teorier. Studien baseras på svenska tidningsartiklar och medierapportering mellan mars 1994 och december 2019. Medierapporteringarna har studerats och analyserats utifrån kritisk diskursanalys med hjälp av Faircloughs tredimensionella modell och olika teman har identifierats. Det framkommer hur orden inom sugardejting används för att beskriva någon i artiklarna, eller medierapporteringar där de som sugardejtar får berätta sin historia. Detta samtidigt som det i analysen ses en ökad medierapportering i samband med en ökad problematiserande syn på sugardejting, där främst polisen och journalister har makten över diskursen. De som ger ett beskrivande perspektiv med en mer positiv bild får mindre plats i media med tiden. Den dominerande diskursen är den som framställer sugardejting som prostitution och som ett socialt problem, som grundar sig i psykisk ohälsa. / In 2017 the media coverage on sugar dating in Sweden increased as Rich Meet Beautiful launched its site in Sweden. Sugar dating is presented as a new phenomenon, but on closer examination it turns out that sugar dating is a topic that has been discussed in Sweden much earlier. Research shows that sugar dating is a phenomenon that has occurred for a long time in sub-Saharan Africa. The leading factor to why sugar dating occurs is believed to be economical aspects. This is also evident in studies conducted in North America. How the phenomenon of sugar dating is presented and discussed in the media has not yet been researched. The purpose of this thesis is to investigate and analyze how the phenomenon of sugar dating is presented in the Swedish media. In order to meet this purpose, critical discourse analysis has been applied, primarily based on Fairclough's and Foucault's ideas. The study is based on Swedish newspaper articles and other media reports between March 1994 and December 2019. These have been studied and analyzed based on critical discourse analysis using Fairclough's three-dimensional model and various themes have emerged. The result of this thesis showed how the words in sugar dating are used to describe someone. There are also articles where those who sugar date get to tell their story. This is happening at the same time as this thesis can show an increased media coverage with a problematic view on sugar dating, where mainly the police and journalists have power over the discourse. Those who provide a descriptive perspective with a more positive image get less space in the media over time. The most dominant discourse is the one presenting sugar dating as prostitution and as a social problem caused by mental illness.

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The problem with which this investigation was concerned was that of determining whether role playing could be used successfully to help elementary school children clarify selected values claims. The changes in children's values claims were measured by using the Semantic Differential developed by Osgood and others. This study had a threefold purpose. The first was to determine if children's values claims in the third grade could be changed by a concentrated program of role playing. The second was to determine whether children's values claims in the fifth grade could be changed by a concentrated program of role playing. The third was to determine if there was a difference in the amount of change in third- and fifth-grade children's values claims after both grades had experienced a concentrated program of role playing. The following conclusions were reached: (1) Role playing experiences can be used successfully to change third-grade children's values claims in respect to the concepts of honesty and consideration of others. (2) Whether role playing can be used successfully with third-grade children to change their values claims in regard to respect for property is open to question. (3) Whether role playing can be used successfully with fifth-grade children to change their values claims in regard to honesty, consideration of others, and respect for property is open to question. The study implied that (1) role playing may be more effective with children in the third grade than with children in the fifth grade, (2) role playing may be more effective with some values claims than with others, (3) though the changes made by the fifth grade after role-playing experiences were not significant, they were in the positive direction. Consequently it is entirely possible that role playing could have been more effective with the fifth grade under differing circumstances, (4) significant changes in values occur slowly, and programs to change values should be extended over long periods of time.

京都大学 / 0048 / 新制・課程博士 / 博士(情報学) / 甲第22575号 / 情博第712号 / 新制||情||122(附属図書館) / 京都大学大学院情報学研究科社会情報学専攻 / (主査)教授 黒田 知宏, 教授 守屋 和幸, 教授 吉川 正俊 / 学位規則第4条第1項該当 / Doctor of Informatics / Kyoto University / DFAM

京都大学 / 0048 / 新制・論文博士 / 博士(医学) / 乙第13363号 / 論医博第2205号 / 新制||医||1045(附属図書館) / (主査)教授 妹尾 浩, 教授 今中 雄一, 教授 川上 浩司 / 学位規則第4条第2項該当 / Doctor of Medical Science / Kyoto University / DFAM

The thesis deals with reverse logistics in the manufacturing company German Motor Parts CZ, s.r.o. Based on the theoretical background, it carries out research and analysis of the company's activities from the logistics perspective. It examines reverse logistics activities, such as complaints and waste management, as well as conventional logistics activities from purchase to dispatch. The aim of the thesis is to suggest corrective measures that will lead to an improvement of reverse logistics in the company.

Third-party funding (TPF) has grown to be a popular phenomenon in the past two decades with a large global market (billions of USD). This success came with new complications regarding conflicts of interest that threaten the impartiality and independence of arbitrators who may have common-interests with funders. Disclosure of funding has been proposed as a solution and ordered in many cases. However, it was not always approached in systematic ways. Similar TPF cases may have inconsistent decisions. The thesis tackles disclosure in arbitrations to arrive to conclusions on whether it is needed, if all funding-information should be disclosed, and if legal-bases grant tribunals the powers to order such disclosures.  Disclosure opponents raise several objections, which are discussed in the thesis. One objection touches upon the root of many problems namely, TPF definitions. Opponents argue that available-definitions do not circumscribe many funding-models i.e., they are biased against an array of investors that should not be considered as funders. Due to the muddy waters that tribunals have been walking to decide issues on TPF-disclosure, there are inclinations to regulate disclosure. Lately, two national-legislations that include disclosure-regulations have been enforced in Hong Kong and Singapore. Few arbitral-institutions have addressed TPF disclosure (inter alia 2021 ICC Arbitration Rules). In jurisdictions and institutions without such regulations and rules, the soft-law IBA-Guidelines on Conflicts of Interest in International Arbitration have been used but with different interpretations depending on arbitrators’ views and case-circumstances. The respective definitions do not address modern economic-realities in secondary-markets of claims. This causes dilemmas in deciding if investors in such markets are considered as funders per se. The thesis assesses TPF-disclosure in international commercial arbitration and analyses its applications in primary and secondary markets. The aim is to draw the attention to disclosure challenges in both markets, propound recommendations, and show that solving such challenges calls for: (i) revising existent-definitions to accommodate evolving funding-models, (ii) differentiating between disclosure-requirements in primary and secondary markets, and (iii) regulating TPF of arbitrations. One result is a proposed definition for ‘TPF of arbitration’ that encompasses unattended issues in existent-definitions. Other results show the need for mandatory-disclosure of funders’ identities (leaving funding-arrangements to tribunals on a case-by-case basis). Such results help to strike a balance between avoiding conflicts of interests and funders’ non-disclosure interests i.e., balancing between TPF transparency and confidentiality.