The diploma thesis aims to evaluate a proposed amendment to Act No. 565/1990 Coll. Local Fees. This amendment proposes changes to two local fees, while the diploma thesis is focused on a fee from the accommodation capacity. The subject of this work is an analysis of the local fee from the accommodation capacity in selected twenty cities in Cheb district. Therefore, the first part of the thesis explains the system of local fees in the Czech Republic, describes the historical development of local fees and delimits the difference between the concepts of tax and fee. Subsequently, the basic terms necessary for understanding the given issue are defined, such as municipality budget, elements of local fees, generally binding decree and the last part theoretically defines the amount of accommodation capacity itself. The practical part of the thesis focuses on ten selected towns in the Cheb District, which collect the fee from the accommodation capacity and also focuses on ten selected towns from the district town of Cheb which do not charge for the accommodation capacity. The conclusion of this work is focused on summing up knowledge of the local fee from the accommodation capacity of individual cities and on the basis of them evaluates the proposed amendment.

The purpose of this study is to compare the perceptions of two groups of student personnel administrators (chief student affairs officers or deans of students and directors of student activities) with respect to current and expected student activity fee policies and procedures in four-year public institutions of higher education in the United States. The comparison is based on the demographic variables of position held, number of years experience in student personnel administration, and geographical location of the institutions by region.

This diploma thesis focuses on the methodology introduction of master franchise. In a particular market Czech Republic and market with car services specifies the steps in the implementation of new licenses on the market. It also contains specific business plan drawn up directly to the network service stations operating under one brand.

Abstract The only observable outcome of the audit process is normally the issued audit report, which, at least in its standard form, does not contain much information about audit quality (Balsam et al. 2003). Auditor quality is multidimensional and inherently unobservable, and there is no single auditor characteristic that can be used as a proxy for it. In the absence of direct measures for quality, audit consumers must assess the quality by using quality surrogates, or the overall reputation of an auditor (e.g. Shapiro 1983, Riley 2001). The purpose of this dissertation is to enhance our understanding of the determinants and implications of quality-differentiated audits through four inter-related essays. The findings of the essays shed light on the various ways in which client firms strive to signal high audit and consequent earnings quality. From the supply-side perspective, the essays of this dissertation provide evidence how some (individual) auditors have been able to establish a reputation higher than the generic reputation. Importantly, this dissertation adds to the ongoing debate about the regulator changes and initiatives in the European Union and the U.S.A. requiring disclosure of engagement partner identity. The rationale behind such a requirement is that it could bring within investors’ reach greater transparency and accountability in the auditing process thereby helping to restore investor confidence in the capital markets. Consistent with this rationale, the results of this dissertation support the view that audit markets (and/or firm insiders) infer audit quality, at least to some extent, from the characteristics of the individual audit partner in charge.

This thesis deals with local fees and real estate taxes in the town of Kamenice nad Lipou. The first, theoretic part of thesis describes present legislative adjustments of local fees and taxation of real estate in the Czech Republic. After it given to the situation in the specific town. In this practical part analyzes the development of the individual fees and real estate taxes in the period between 2005 and 2011 and then the predication of development in 2012.

Orientador: Iris Bento da Silva / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecanica / Made available in DSpace on 2018-08-14T12:55:03Z (GMT). No. of bitstreams: 1 Barbosa_MarcioLucianoGoncalves_M.pdf: 9009969 bytes, checksum: b57e8a5f10e2ca0387dd626ea9c925c8 (MD5) Previous issue date: 2009 / Resumo: De uma maneira geral as indústrias estão a cada dia buscando ser mais eficazes no atendimento a seus clientes. Muitas empresas atuam em segmentos em que seu produto ou família de produtos seguem um padrão de manufatura. Diante desse fato verifica-se que as plantas não têm muita diferença, são muito semelhantes, favorecendo a diminuição das diferenças entre os concorrentes tanto no produto quanto nos processos utilizados. O presente trabalho foi realizado utilizando-se o método de pesquisa objetiva exploratória, através de procedimentos bibliográficos, de natureza quantitativa e qualitativa, realizada em campo, com a coleta de dados através do método pesquisa-ação. Tem como objetivo fornecer um método de implementação aplicável, que possibilite a melhoria da manufatura de produtos ou família de produtos por toda a cadeia de fluxo de valor de forma detalhada e estruturada, baseada nos princípios e práticas enxutas. Observou-se em uma fábrica de hidrômetros, objeto de estudo, que se podem aplicar todas as fases do método elaborado na sequência do processo de melhoria: enxugamento, aprimoramento e inovação; proporcionando ganhos significativos no produto final em relação à qualidade e produtividade. Na qualidade alcançou nível quase zero de rejeição, na produtividade diminuição de 65% de seu lead-time e 36% na mão-de-obra direta. Além de outras melhorias aplicadas em equipamentos, dispositivos, layout, métodos de controle da produção, de inspeção, de teste do produto, células de trabalho, entre outros. Dessa forma, o referido estudo abre um canal que possibilita a obtenção de avanços satisfatórios para melhoria da manufatura através do uso dos princípios enxutos, mostrando que o método elaborado aplicado é bastante promissor. / Abstract: In general the industries day by day are searching to be more efficient in customers' attendance. Many companies act in segments where their products or line of products follow a standard manufacturing. Regarding this, we can notice that the plants are similar and they have decreased the difference among competitors, not only in the product but also in the used processes. The present paper was done considering the objective research method, throughout bibliographical procedures, of quantitative and qualitative targets collected in field and the data collected by the research-action method. It aims to supply a method (way) to implement for all purposes and becomes possible the manufacture of products improvement or line of products, including all the activities contained in the value, chain of the process in a structured way; based in the practical and lean principles. It was observed in a plant of manufactures hydrometers, study object, that in can be applied all the phases of the method described in the sequence of improving process are: the reduction, the improvement and the innovation. They also provided significant profits to final product, such as: decreasing the level of rejection almost to zero, reduction in 65% of its leadtime and 36% in the in-house staff, capacity of production equivalent in two turns, considered increase of performance and quality. Beyond the improvement applied in equipment, devices, layout, methods of control production, inspection, test of the product, cells of work, among others. This way, the related study opens a path that obtains of satisfactory advances for improvement of the manufacture through the lean principles, showing that the method elaborated is sufficiently promising. / Mestrado / Materiais e Processos de Fabricação / Mestre em Engenharia Mecânica

The diploma thesis is focused on the determining the fees of designers, engineers and technicians in construction engineering. The introduction of the thesis defines the fee, the eligible costs, the fee zones or the budget. In order to determine the fee, historical and current expert publications were presented in detail, according to which the calculation of fees is determined. Based on the publications, these methods were applied to three model examples and then the results were compared. In addition, a short questionnaire is included in the thesis, where asked designers, engineers or technicians present a calculation method or a combination of the methods they use to determine their fees. On the basis of these facts and findings, an overall evaluation of the fees is made.

Die vorliegende Arbeit setzt sich mit der öffentlichen Kinderbetreuung in Deutschland auseinander. Im Fokus stehen dabei die Determinanten der regional unterschiedlichen Kindergartengebühren, die Nachfrage nach öffentlicher Kinderbetreuung einschließlich der daraus resultierenden Verteilungswirkungen, die kommunale Effizienz in der Bereitstellung sowie die Anpassbarkeit der kommunalen Ausgaben an sich ändernde Nachfragemuster. Ein besonderes Augenmerk wird auf die Bereitstellung öffentlicher Kindergärtenplätze für Kinder im Alter von vier Jahren bis zum Schuleintritt gelegt. Zum Zeitpunkt der Datenerfassung war nur für diese Gruppe ein rechtlicher Betreuungsrahmen vorgegeben, der verschiedene Regionen miteinander vergleichbar macht und somit eine wesentliche Grundlage für die vorgenommene empirische Analyse darstellt. Hinsichtlich der Gebührenunterschiede zeigt sich, dass Städte die Kinderbetreuungsgebühren als Instrument für einen aktiven Standortwettbewerb nutzen. In Städten mit einem hohen Anteil junger Bevölkerung sind die Gebühren geringer als in anderen Städten. Zugleich verlangen Städte, die eine höhere Betreuungsqualität bereitstellen, geringere Gebühren als Städte mit einer geringeren Betreuungsqualität. Aufgrund einkommensabhängiger Gebühren resultieren aus der Nachfrage nach öffentlicher Kinderbetreuung Einkommensumverteilungseffekte. Nach der ökonomischen Theorie sollte die Nachfrage nach Kinderbetreuung im Einkommen der Eltern steigen und im Preis der Betreuung fallen. Bei einer Einkommensänderung wirken demnach zwei gegenläufige Effekte gleichzeitig auf die Nachfrage: Eine höhere Zahlungsbereitschaft steht einem höheren Preis gegenüber. Die empirische Analyse zeigt, dass in Deutschland der negative Preiseffekt den positiven Einkommenseffekt der Nachfrage überwiegt. Die Nachfrage nach öffentlicher Kinderbetreuung ist somit im Einkommen der Eltern rückläufig, wodurch es zu einer Einkommensumverteilung von einkommensstärkeren zu einkommensschwächeren Haushalten kommt. Unterschiedliche Gebühren in den Kommunen können auch auf eine unterschiedliche Effizienz in der Bereitstellung öffentlicher Kinderbetreuung zurückzuführen sein. Die Ergebnisse einer empirischen Effizienzanalyse zeigen, dass die betrachteten Kommunen unterschiedlich gut in der Lage sind, eine bestimmte Betreuungskapazität mit geringstmöglichem Mitteleinsatz zu erreichen. Die Median-Kommune gibt etwa 25 % mehr aus, als es für das Betreuungsangebot erforderlich wäre. Dieses Ergebnis bleibt erhalten, wenn für die Ergebnisse der betreuten Kinder in ihren Schuleingangstests kontrolliert wird. Bestimmte Einflussfaktoren bedingen die Ineffizienzen vor Ort. Beispielsweise sind die Kommunen mit einem ehrenamtlichen Bürgermeister bzw. solche Kommunen mit geringer Einwohnerzahl vergleichsweise ineffizient. Gleiches gilt auch für Kommunen mit einem hohen Anteil der über-65-Jährigen Bevölkerungsgruppe. Vor dem Hintergrund des demografischen Wandels muss auch die Anpassbarkeit kommunaler Ausgaben für Kinderbetreuung an sich ändernde Nachfragemuster in den Blick genommen werden. Es wird gezeigt, dass sich die Ausgaben für Kinderbetreuung proportional an die Nutzerzahl anpassen lassen, ohne dass dabei die Qualität der Leistungserstellung beeinträchtigt werden muss. Die Anpassungen müssen jedoch diskretionär und regelmäßig erfolgen, da andernfalls ein ineffizientes Betreuungsangebot zu überhöhten Kosten unterhalten wird.

Idag är miljö och hållbarhet en mycket aktuell fråga, inte minst i byggbranschen. Branschen står för en stor del av all energianvändning och det avfall som genereras. I strävan mot ett hållbart samhälle finns ett stort utrymme för utveckling och förbättring. Rapporten behandlar hur en gemensam och traditionell avfallshantering skiljer sig utifrån flera aspekter. En jämförelse av totalt uppkommet avfall, fraktionsfördelning, medeltömning och behandlingskostnader har genomförts. Från produktionsdata har det konstaterats att den gemensamma avfallshanteringen genererat mindre avfallsmängder, både totalt och per BTA. Störst procentuell minskning har skett i fraktionerna blandat avfall och deponi, vilka båda är relaterade till stora kostnader och miljöpåverkan. Behandlingskostnaden per BTA har minskat med 39 % i den gemensamma avfallshanteringen. Oavsett avfallshanteringsmetod utgör brännbart den största avfallsmängden och högsta behandlingskostnaden. Här finns utrymme för förbättringar och vidare sortering. Den gemensamma avfallshanteringen använder främst små avfallsbehållare vilket uppfattats vara en av orsakerna till bättre sortering och minskad total avfallsmängd. En annan orsak är antalet fraktioner som nyttjats i projekten, där en tydlig minskning av mängden blandat avfall påvisats i samband med ett ökat antal fraktioner. Kundnyttor och mervärden har varit svåra att styrka annat än från diskussioner med personer i branschen samt från egna observationer. Exempel på mervärde är flexibiliteten att anpassa avfallshanteringen efter behoven som uppstår på plats. Fortsättningsvis bör man tidigt i byggprocessen utreda om en gemensam avfallshantering är möjlig eller inte. Om möjligheten finns bör denna nyttjas för att minska avfallsmängder och behandlingskostnader. En gemensam avfallshantering kan till exempel användas av bolag med flera projekt inom samma område. / Sustainability and the environment are current issues in today’s world, especially in the construction industry. The industry stands for a big part of the energy consumption and the waste that is generated. There are considerable scopes for development and improvement to pursuit a sustainable community. The report describes, from many perspectives how common and traditional waste management are different from each other and a comparison has been done of total waste, fraction distribution, average voiding and treatment cost. Production data has shown that common waste management is producing less waste, both totally and per gross floor area. The fractions mixed waste and waste dump have the biggest percentage reduction. Both are related to large cost and environmental impact. Treatment costs per gross floor area have been reduced by 39 % in the common waste management. The fraction combustible has the largest amount of waste and the biggest treatment cost regardless of the waste management method. Here is room for improvement and further sorting.                                                                                                                              The common waste management uses mostly small containers which are perceived to be one reason for better sorting and less waste produced. Another reason is the amount of fractions used in the projects. A distinct reduction of mixed waste has been detected with higher amount of fractions. Costumer benefits and other values are hard to justify other than from discussions with people in the business and from our own observations. An example of benefits is the flexibility to adjust the waste management by needs arising on site. Further should an investigation be done early in the building process to see if a common waste management is possible or not. If it is a possibility, it should be used to lower the amount of waste and cost. Common waste management could for example be used when many companies have projects in the same area.

In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. In addition to this we investigated if the adoption of IFRS affected large and small firms differently. In contrast to most previous literature, we found that the implementation of IFRS has not had any short- or long-term effects on audit fees in Sweden. However, we found small indications that changes in audit fees are lower for large firms after the implementation of IFRS but the model’s explanatory factor was low and the effect small so no definitive conclusions could be made. The results remain the same after performing several robustness tests.