Public, Constitutional and International Law / LLM (with specialization in Criminal and Procedural Law)

Recognition of the world food crisis has increased popular and scholarly work on alternatives to corporatized agriculture. Among many alternatives, fair trade and food sovereignty are two movements that have received a substantial amount of attention. Scholarly work on these topics, however, has focused on larger-scale issues of policy, access and benefits accrued to producers and consumers within such alternative food systems. Producer-focused studies of fair trade--a broader certification system designed to ameliorate inequalities in the marketplace--have examined access to markets, producer benefits and fairness. Analyses of struggles for food sovereignty in the developing world--which are directed at producer control over agricultural systems--are focused on creating radical alternatives to neoliberal food systems. However, very little is known about the everyday agricultural and food production practices which farmers deploy as part of their involvement with these broader politics. Attempts to create secure livelihoods and food resources do not exist in a vacuum; they take place alongside other strategies for survival. This is a situation that is well illustrated by indigenous farmers living in self-declared autonomous communities in Chenalhó, Chiapas, Mexico, where, cultivating subsistence crops and cash crops represents an effort to advance a political agenda for indigenous autonomy and create secure sources of food and income. Based on research and fieldwork from 2010-2013, in this dissertation I examine how farmers who are linked up with broader networks (such as fair trade certification) understand and practice autonomy. Drawing on a feminist geopolitical approach, this research presents a `scaled-down' analysis of autonomy, fair trade certification and practices of food sovereignty which is focused on the experience of farmers in self-declared autonomous communities. This approach provides critical insight into the daily negotiations of farmers as they interact with a range of networks. / 2015-10-17

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The aim of this study work is the analysis of Fair Trade Products and activities in the Czech Republic. The analysis focuses on projects "Fair Trade Schools" and "Fair Trade Towns". The analysis includes an overview of other activities to support Fair Trade. The product analysis is directed to online stores and changes in the segment of chain stores.

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This thesis deals with the valuation of tangible fixed assets according to IAS / IFRS. Its aim is to assess the impact of the revaluation of tangible fixed assets from historical cost to fair value. There is characterized by the concept of IAS / IFRS, listed options valuation and discuss the various standards on the issue. The study also analyzed in detail IFRS 13 - Fair Value. The main part of the work is focused on a specific company, which is mainly described the methodology of valuation of tangible fixed assets and include information specific to the asset. The study also outlines the financial position and performance of the company and discusses selected financial indicators. On the basis of this analysis is then evaluated the impact of the revaluation of tangible fixed assets in the financial statements and, therefore, its financial indicators.

The aim of the master thesis is to analyze the accountancy of the selected business entity in order to evaluate the risk of accounting errors and frauds in individual accounting areas and to determine the possible impact on financial statements. Head Sport s. r. o. is a chosen company for this master thesis and this company is based in České Budějovice. The analysis is based on real data and knowledge of the entity. The financial statements according to Czech Accountancy Standards will be analysed for 7 accounting periods (2011-2017). At the same time, the model will be applied to the consolidated and individual financial statements (2010-2014) of the parent company Head N.V. based in the Netherlands. The most significant and most problematic areas are leasing, receivables from controlled and managed entities, payables to controlled and managed persons and the area of sales which relates to leasing. At the same time, the very limited reporting capacity of financial statements according to Czech Accountancy Standards has been confirmed for users of these data.

Les produits du commerce équitable existent depuis les années 60, et ils étaient alors commercialisés uniquement dans les magasins spécialisés. Mais sous l’impulsion de Max Havelaar, l’organisme de labellisation, les produits ont intégré le circuit de la grande distribution, afin de mieux les diffuser et développer les ventes. En France, cette association s’est concrétisée à la fin des années 90. On constate aujourd’hui que, les produits ont acquis plus de visibilité, mais les ventes sont mitigées. Afin de comprendre cette faible adhésion, notre recherche étudie la perception des consommateurs des produits du commerce équitable, et en évalue l’influence sur leur comportement d’achat. La théorie de catégorisation nous a permis de comprendre le processus de formation de la perception fondée sur les connaissances. Le croisement des travaux sur la responsabilité sociale des entreprises et la consommation socialement responsable a posé le cadre conceptuel du commerce équitable et de la consommation des produits. Une étude qualitative exploratoire a permis d’identifier les caractéristiques perçues des produits, et les variables qui influencent le comportement d’achat des consommateurs. Une étude quantitative menée auprès de 426 consommateurs a ensuite permis de valider les hypothèses. Ainsi, les caractéristiques éthiques des produits influencent l’achat des consommateurs, tandis que le caractère coûteux inhibe ce comportement. Ce sont ainsi les consommateurs socialement responsables qui sont les plus enclins à l’achat des produits. / Fair trade products have existed since the 60s, and they were sold only in specialty stores. Spurred by Max Havelaar, the labeling organism, the products have integrated large-scale distribution, in order to better spread them and increase sales. In France, this association has taken place in the late 90s. Nowadays, the products have gained more visibility, but the sales are mitigated. In order to understand this weak consumer acceptance, our research focuses on consumers’ perception of fair trade products, and assesses its influence on their purchasing behavior. Categorization theory allowed us to understand the perception formation process based on knowledge. To set up the conceptual framework of fair trade and the fair trade products consumption, we refer to researches on corporate social responsibility and on socially responsible consumption. An exploratory qualitative study has identified the perceived characteristics of products, and the variables influencing the purchasing behavior. A quantitative study conducted on 426 consumers was then used to validate the hypotheses. Results show that, the ethical characteristics of fair trade products influence the purchase behavior, while the price inhibits it. Thereby, socially responsible consumers are most likely to purchase fair trade products.

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / Esta pesquisa tem como objetivo geral verificar como se caracteriza a atividade empreendedora na feira de artesanato da Beira Mar. Para tanto, foram definidos os seguintes objetivos especÃficos: 1) Identificar o perfil dos expositores da Feira de artesanato da Beira Mar; 2) Identificar as tipologias de artesanato mais comercializadas na Feira de artesanato da Beira Mar; 3) Identificar as principais tÃcnicas do artesanato comercializado na Feira de artesanato da Beira Mar; 4) Identificar os principais motivadores, facilitadores e barreiras para a atividade empreendedora dos expositores da feira; 5) Avaliar o potencial empreendedor dos expositores da feira de artesanato da Beira Mar. Tendo em vista a realizaÃÃo de tais objetivos, utilizaram-se como instrumentos de coleta de dados o Carland Entrepreneurship Index â CEI desenvolvido por Carland, Carland e Hoy (1992) e instrumento prÃprio desenvolvido pelo autor com base no referencial teÃrico abordado. A pesquisa trata-se de uma survey quantitativa, analÃtica descritiva, sendo sua populaÃÃo composta pelos artesÃos que atuam na Feira de artesanato da Beira Mar. Tal populaÃÃo foi escolhida por conveniÃncia. Pelo fato da ―feirinha da Beira Mar‖ ser um tradicional ponto de amostra e venda do artesanato cearense um nÃmero considerÃvel de artesÃos que se reÃnem ali diariamente comercializando seus produtos. Tal populaÃÃo à composta de cerca de 645 pessoas, sendo a amostra estudada composta por 68 pessoas. PÃde-se verificar que os artesÃos cearenses sÃo em sua maioria classificados como empreendedores. Sendo a maioria do sexo feminino, os artesÃos encontram-se em geral entre 36 e 50 anos de idade possuindo nÃvel mÃdio de escolaridade completo. As feiras sÃo a principal forma dos artesÃos comercializarem sua mercadoria que se enquadra em sua maioria na tipologia de ―fios e tecido‖ utilizando-se da tÃcnica de produÃÃo de bordado e renda. Como principais facilitadores para a atividade foi citado o turismo e os baixos custos para atuaÃÃo no ramo, enquanto que como barreiras foram apontadas a intensa concorrÃncia, as incertezas de ganhos, as questÃes legais e de fiscalizaÃÃo e a falta de estrutura para o ramo. A necessidade de emprego e renda, a alta demanda e a satisfaÃÃo pessoal foram os fatores mais citados como motivadores para se empreender no ramo do artesanato. / This research has as main objective to verify characterized as entrepreneurial activity at Beira Mar craft fair. To this end, the following specific objectives were: 1) Identify the profile of the exhibitors at the Craft Fair of Beira Mar; 2) Identify the types of crafts sold at most craft fair Beira Mar; 3) Identify the key techniques of the crafts sold at the Fair craft Beira Mar; 4) Identify key motivators, facilitators and barriers to entrepreneurial activity of the exhibitors at the fair; 5) Assess the entrepreneurial potential of the craft fair exhibitors Beira Mar. In order to achieve these objectives, we used as instruments of data collection the Carland Entrepreneurship Index - CEI developed by Carland, Carland and Hoy (1992) and own instrument developed by the author based on the theoretical framework discussed. The research is a descriptive-analytical quantitative, survey, and its population composed of artisans who work in the Crafts fair Beira Mar. This population was chosen for convenience. Because the "feirinha da Beira Mar" is a traditional point and sample sale Cearà craft a considerable number of artisans who gather there daily marketing its products. This population consists of about 645 people, with the study sample comprised 68 people. It was verified that the Cearà artisans are mostly classified as entrepreneurs. The majority being female artisans are generally between 36 and 50 years of age possessing average level of education completed. Fairs are the main form of artisans to market their merchandise that fits mostly in the type of "wire and fabric" using the technique of production of embroidery and lace. Main facilitators for the activity was cited tourism and low cost to operate the branch, whereas barriers have been identified as intense competition, the uncertainty of earnings, legal and supervisory issues and the lack of infrastructure for the branch. The need for jobs and income, high-demand and personal satisfaction were the main factors cited as motivators to engage in the business of craft.