There has been a dearth of research on ‘auditors and environmental matters’ since Collison (1996) and Collison and Gray (1997) completed their study on the views of UK auditors about whether auditing is changing, or should be changing, in relation to environmental concerns. It is now more than ten years since the publication of that study. Growing international concern for environmental matters has since led to the issue of International Auditing Practice Statement (IAPS) -1010: The consideration of environmental matters in the audit of financial report in 1998 and, in New Zealand, Audit Guidance Statement (AGS) -1010: The consideration of environmental matters in the audit of a financial statement in 2001. Yet, to date, there has been no examination of the impact of IAPS-1010 or AGS-1010 on either current audit practice, or the issues raised by Collison (1996) and Collison and Gray (1997). This doctoral thesis has attempted to address the environmental impact gap in the auditing research literature. In particular, it has investigated the consideration of environmental matters in the audit of financial reports in the light of AGS-1010, with a view to understanding better the following issues: (1) how auditors generally perceive the consideration of environmental matters in the audit of financial reports; (2) the common approaches and practices auditors undertake when auditing environmental matters; (3) the challenges (if any) that auditors face in the audit of environmental matters (4) the impact (if any) of AGS 1010 on current audit practice and, finally, (5) how current practices in the audit of environmental matters may be improved and further developed to meet better the espoused aims of AGS-1010. Qualitative interviews with twenty-seven senior financial audit practitioners and others in New Zealand provided the basis for the findings. The interviews were taped, transcribed and managed with the use of computerised qualitative analysis software (NViVo7). Key findings from the research interviews were as follows: (1) the introduction of AGS-1010 had little impact on current audit practice in New Zealand; (2) environmental matters were treated no differently from any other audit issues, and auditors tended to apply common, familiar audit approaches in dealing with environmental matters; (3) auditors found the effective auditing of environmental matters challenging owing to their inability to identify such matters, and their lack of relevant expert knowledge. The most significant finding from this study is that, in general, common audit practices were riddled with issues of concern. These issues point to a broader and more significant problem. It would seem that current audit practices fail to consider many potential audit issues (including environmental matters) adequately in the audit of financial reports. For auditors to be more effective in their audit practice and in protecting the public interest, not only does audit methodology need a major review, but auditors themselves need to change their attitudes and mindsets in their approach to auditing.

There has been a dearth of research on ‘auditors and environmental matters’ since Collison (1996) and Collison and Gray (1997) completed their study on the views of UK auditors about whether auditing is changing, or should be changing, in relation to environmental concerns. It is now more than ten years since the publication of that study. Growing international concern for environmental matters has since led to the issue of International Auditing Practice Statement (IAPS) -1010: The consideration of environmental matters in the audit of financial report in 1998 and, in New Zealand, Audit Guidance Statement (AGS) -1010: The consideration of environmental matters in the audit of a financial statement in 2001. Yet, to date, there has been no examination of the impact of IAPS-1010 or AGS-1010 on either current audit practice, or the issues raised by Collison (1996) and Collison and Gray (1997). This doctoral thesis has attempted to address the environmental impact gap in the auditing research literature. In particular, it has investigated the consideration of environmental matters in the audit of financial reports in the light of AGS-1010, with a view to understanding better the following issues: (1) how auditors generally perceive the consideration of environmental matters in the audit of financial reports; (2) the common approaches and practices auditors undertake when auditing environmental matters; (3) the challenges (if any) that auditors face in the audit of environmental matters (4) the impact (if any) of AGS 1010 on current audit practice and, finally, (5) how current practices in the audit of environmental matters may be improved and further developed to meet better the espoused aims of AGS-1010. Qualitative interviews with twenty-seven senior financial audit practitioners and others in New Zealand provided the basis for the findings. The interviews were taped, transcribed and managed with the use of computerised qualitative analysis software (NViVo7). Key findings from the research interviews were as follows: (1) the introduction of AGS-1010 had little impact on current audit practice in New Zealand; (2) environmental matters were treated no differently from any other audit issues, and auditors tended to apply common, familiar audit approaches in dealing with environmental matters; (3) auditors found the effective auditing of environmental matters challenging owing to their inability to identify such matters, and their lack of relevant expert knowledge. The most significant finding from this study is that, in general, common audit practices were riddled with issues of concern. These issues point to a broader and more significant problem. It would seem that current audit practices fail to consider many potential audit issues (including environmental matters) adequately in the audit of financial reports. For auditors to be more effective in their audit practice and in protecting the public interest, not only does audit methodology need a major review, but auditors themselves need to change their attitudes and mindsets in their approach to auditing.

Štěpán Chejn - Diplomová práce Název práce v českém jazyce: Vybrané otázky přístupu k soudům v ochraně životního prostředí Název práce v anglickém jazyce: Selected issues of access to justice in evironmental protection Abstrakt: Cílem diplomové práce je zhodnotit platnou právní úpravu přístupu k soudům v otázkách životního prostředí ve světle nálezu Výboru pro dodržování Aarhuské úmluvy. Práce nejprve stručně pojednává o teoretických přístupech a obecných otázkách, které jsou pro zhodnocení platné právní úpravy nezbytné, a poté popisuje hlavní body stížnosti. V závěru se pak věnuje tématu odkladného účinku, jelikož v této části nebyla dle Výboru Úmluva porušena. Součástí práce je také autorův vlastní výzkum dle zákona 106/1999 Sb. Klíčová slova: Soudní ochrana životního prostředí, Aarhuská úmluva, odkladný účinek Abstract: The aim of this thesis is to evaluate the legal regulation of access to justice in environmental matters in the light of findings of the Compliance Committee of the Aarhus Convention. The thesis briefly discusses theoretical approaches and general issues that are necessary to evaluate existing legislation, and then describes the main points of the complaint. The conclusion is devoted to the topic of suspensive effect, as in this section according to the Compliance Committee the Convention...

Role of civil associations in environmental protection ABSTARCT (Zusammenfassung) Das Ziel dieser Arbeit ist die Rolle eingetragenen Vereinen im Umweltschutz zu definieren. Eingetragene Vereine sind sog. Non-Profit-Organisationen, die das öffentliche Interesse am Schutz der Umwelt durchsetzen. Um diese Schlüsselfunktion zu erfüllen, müssen die Vereine als gleichberechtigter Partner der Staatsverwaltung betrachten werden. Ihre Hauptaufgaben umfassen vor allem praktische Naturschutz, Bildung und Aufklärung der Öffentlichkeit, Teilnahme an der Gesetzgebung des Umweltrechts als auch die Beteiligung an Entscheidungsverfahren in Umweltangelegenheiten. Alle oben genannten Aufgaben eingetragenen Vereinen im Umweltschutz gehören zum wichtigen Teil der Entwicklung offenen, und demokratischen Gesellschaft. Diese Arbeit besteht aus vier Hauptteilen, die weiter in Kapitel und Unterabschnitte unterteilt sind. Der erste Teil stellt die Einleitung des Themas dar, konzentriert sich auf die allgemeine konzeptionelle Grundlage und enthält drei Kapiteln. Das erste Kapitel widmet sich der Definition einer Non-Profit-Organisation und ihrer Bedeutung im Rechtstaat. Weiter konzentriere mich auf die Rechtsform eingetragenen Vereinen unter Berücksichtigung der Veränderungen des neuen Bürgerlichen Gesetzbuches, das das Konzept des...

L'obligation de prendre des mesures de police administrative initiales se révèle particulièrement importante dans certains ordres publics. Cette recherche a pour finalité d'analyser le rôle du juge administratif dans son contrôle en matière environnementale. À cet effet, les ordres juridiques français, chilien et espagnol sont envisagés. L'étude montre que les causes de l'asymétrie de ce contrôle dans les contentieux objectif et subjectif sont partagées par ces différents systèmes juridictionnels. Cette asymétrie -déjà constatée devant certains troubles à l'ordre public s'explique par les caractéristiques spécifiques des missions de police en matière environnementale. Le contrôle du juge administratif impose la prise en compte de ces aspects, afin de donner cohérence à ces différentes procédures contentieuses. / The duty to take an initial administrative action is particularly important in some domains of public order. This research analyzes the judge's role in the control of this administrative action in environmental matters. For this purpose, the French, Chilean and Spanish legal systems are envisaged. The study shows that the causes of asymmetric control in subjective and in objective lawsuits are shared among the said jurisdictional systems. Such asymmetry -already observed in some disorders to public order-responds to the administrative authorities' specific features in environmental matters. Judicial review of administrative action requires taking these features into account, in order to give coherence to these various contentious procedures.

Diploma thesis aims at role of societies (as the predominant legal form of environmental non- govermental organizations in Czech republic) in the protection of environment. Author describes legal base of society as a type of legal person in a czech law and describes diverse roles of societies in the protection of environment in the subsequent part of the thesis. Afterwards, author briefly describes right to information in environmental matters which is a prerequistite for the participation of societies in decision-making concerning environmental matters. Individual forms of this participation are described subsequently with accent on environmental impact assessment. Lastly, access to justice in environmental matters of the societies is described, including possibility of arguing by substantive law in administrative law suits and possibility of asking for suspensive effect of this actions before court and possibility to bring an action against provisions of general character. Relevant judicial decisions are also taken into account in this part.

Diploma thesis describes the possibilities of sustainable tourism in the area Děčín. The basis for processing were the secondary information sources and the primary information sources obtained with the help of qualitative methods of gathering, questionnaire research. The goal is to appreciate the primary and the secondary potential of tourism development in the area Děčín and in terms of analysis propound the possibilities of sustainable tourism and delimitate preferences and equipments.