This diploma thesis deals with external audit of banks in Czech Republic. The main objective of this thesis is to describe in detail the techniques, strategy and methods which are used by the external auditor during the engagement and to compare them with those used in internal audit. The main emphasis during the stage of interim audit is put on control of risk management activities. The first part of this diploma thesis is devoted to theoretical issues and legal aspects of audit profession. Specific characteristics of banking institutions audit including major risks and the scope of external auditor's activities are described in the second chapter of the thesis. Third part describes the main stages, used methodology and the process of external audit of banking institutions. Last chapter is devoted to a brief description of the internal auditor's activities in the bank and their comparison with the external audit.

In the first chapter of my diploma thesis, I try to show some general patterns concerning the securities and I also deal with the classification of securities and with the question of emitting the securities. In the second chapter, I pay my attention to the theme of shares as basic participant securities and I also try to clarify some other terms such as joint-stock companies, negotiable papers or rights of minority shareholders. In the following part of my thesis, I deal with the theme of interim certificates and I also try to explain the process of their exchanging for shares. In the next chapter, I pay my attention to the theme of additional securities (stock warrants, time warrants). In the semi-final chapter of my thesis, I deal with the theme of bonds (priority bonds, exchangeable bonds, mortgage debenture bonds). In the last part of my thesis, I try to compare the current legal form (concerning the securities) to that which shall come into force by 1. 1. 2014.

This article addresses the issue referred to harmful lawful acts which also generate liability, thus ruling out the unlawfulness as an essential element for the generation of liability. In this regard, the author makes a conceptual analysis of the unlawfulness or illegality, and he examines three cases of liability, such as environmental damage, the interim resolution and withdraw the work of trade; demonstrating, effectively, the dispensable nature of the unlawfulness and the existence of scenarios of liability arising from harmful lawful acts. / El presente artículo aborda la temática referida a los actos lícitos dañosos, los cuales también generan responsabilidad civil, descartando así a la ilicitud como un elemento indispensable para la generación de responsabilidad civil. En este sentido, el artículo parte del análisis conceptual de la ilicitud o antijuridicidad, para luego arribar al examen de tres supuestos de responsabilidad civil, como lo son el daño ambiental, la resolución cautelar y el retiro de la obra del comercio; demostrando, efectivamente, el carácter prescindible de la ilicitud y la existencia de escenarios de responsabilidad civil derivados de actos lícitos dañosos.

This work critically examines the justiciability of the Sudan model of constitutionalising socio-economic rights (SER) and the legal implications of this model. Discusses the following questions: (1) What is the scope and extent of the Sudan Bill of Rights? (2) What is the effect of section 27(3) on section 22 of the Sudan Interim National Constitution? (3) Does the Constitution provide for justiciable SER, if yes, can the South African model of rendering SER justiciable and their standard of review provide a useful guide to the Sudan? / Mini Dissertation (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2008. / A Dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Professor Julia Sloth-Nielsen of the Community Law Centre, University of the Western Cape / http://www.chr.up.ac.za/ / Centre for Human Rights / LLM

Trombocyttransfusion är en viktig behandlingsmetod för att antingen förebygga eller förhindra blödning. Trombocyter för transfusion (trombocytkoncentrat) framställs med två metoder: antingen genom aferesteknik eller genom att separera helblodet i erytrocytenhet, plasma, leukocytenhet och interim platelet unit (IPU). Sedan placeras IPU-enheter på en agitationsmetod. Efter det framställs trombocytkoncentrat genom att poola 4–6 IPU  tillsammans med platelet additive solution (PAS). Syftet med denna studie var att undersöka en ny agitationsmetod för framställning av trombocytkoncentrat, Trombomixer 307, och jämföra den med nuvarande agitationsmetoden, trombocytvagga. Dessutom att undersöka om införandet av Trombomixer 307 kan minska antal IPU-enheter som har  trombocytaggregat. Studien utfördes genom att placerade 100 IPU-enheter på trombocytvagga och 100 placerades på Trombomixer 307. Dessutom framställdes totalt 56 trombocytkoncentrat (28 från Trombomixer 307 och 28 från trombocytvagga) som sedan undersöktes genom kvalitetskontroll av platelet yield index-summa (PYI-värde), volymen, leukocytpartikalkoncentration (LPK) och trombocytpartikalkoncentration (TPK). Resultaten visade att 31 av de 100 IPU-enheterna på Trombomixer 307 hade trombocytaggregat, medan 47 av de 100 IPU-enheter från trombocytvagga hade trombocytaggregat. IPU-enheter på Trombomixer hade en signifikant färre antal IPU-enheter som hade trombocytaggregat jämfört med IPU-enheter från trombocytvagga (p = 0,029). Dessutom visade resultateten att trombocytkoncentrat från Trombomixer hade lägre LPK- och TPK-värde jämfört med trombocytkoncentrat från trombocytvagga. Trombocytkoncentrat från trombocytvagga visade bättre korrelation mellan PYI-summa och TPK-värde. Slutsatsen är att Trombomixer 307 uppfyller krav som en agitationsmetod för framställning av trombocytkoncentrat och att Trombomixer 307 minskar andelen  IPU-enheter som har bildat trombocytaggregat. Dock leder trombocytvagga till bättre kvalitet av trombocytkoncentrat. / Platelet transfusion is a treatment to prevent or stop bleeding. Platelets for transfusion (platelet-concentrate) are produced by separating the blood into erythrocyte-unit, plasma, leukocyte-unit, and interim platelet-unit (IPU). The IPUs are then placed on an agitation method. Platelet-concentrate is prepared by pooling 4–6 IPUs with platelet additive solution (PAS). The purpose of this study was to examine Trombomixer 307 as new agitation method for producing platelet-concentrate, and compare it with the current agitation method, the platelet-rocker. It is also investigated whether the implantation of the Trombomixer 307 can reduce the number of aggregated IPUs. The study was performed by placing 100 IPUs on the platelet-rocker and 100 IPUs on the Trombomixer 307. Additionally, 56 platelet-concentrates were prepared (28 from the Trombomixer 307 and 28 from the platelet-rocker), which then examined through quality control of the platelet yield index sum (PYI value), volume, leukocyte particle concentration (LPK) and platelet particle concentration (TPK). The results showed that 31 out of the 100 IPUs from Trombomixer and 47 of the 100 IPUs from the platelet-rocker were aggregated. IPUs from the Trombomixer had a significantly lower number of aggreged IPUs compared to IPUs from the platelet rocker (p = 0.029). The results also showed that platelet-concentrate from Trombomixer had lower LPK and TPK, while Platelet-concentrate from platelet-rocker showed better correlation between PYI sum and TPK. In conclusion, Trombomixer 307 fulfills requirements as an agitation method to produce platelet-concentrates and reduces the percentage of aggregated IPUs. However, platelet-rocker leads to better quality of platelet-concentrate.

Dans le contexte du réchauffement et du changement climatique, il est important d’étudier les distributions, les cycles saisonniers et les tendances des gaz à l’état de trace dans l’atmosphère tels que la vapeur d’eau. L'Observatoire de Physique du Globe de Clermont-Ferrand a en charge plusieurs dispositifs d’observation dont le site instrumenté Cézeaux, Opme et Puy de Dôme (CO-PDD) situés dans le centre de la France (45◦ N, 3◦ E). Le site des Cézeaux dispose d’un LIDAR Rayleigh – Mie - Raman fournissant en routine des profils verticaux de vapeur d’eau et de paramètres optiques caractérisant les cirrus. Le site du puy de Dôme est équipé d’un spectroscope à cavité optique (CRDS-Picarro). Des mesures de colonnes totales de vapeur d’eau sont disponibles sur tous ces sites par GPS. Le site d’Opme est équipé d’un pluviomètre. Enfin Météo-France effectue le travail de contrôle qualité des données météorologiques sur les stations de mesure en France et ces données ont été utilisées dans cette thèse. La validation des données sur le site du puy de Dôme a été la première la première exploitation dans cette thèse. Des comparaisons des données sur le puy de Dôme ont montré un très bon accord entre les données de vapeur d’eau extraites de la station météorologique du puy de Dôme, de Météo France et les donnes CRDS du puy de Dôme, avec une corrélation de 0.94 et 0.98 respectivement. Les profils verticaux obtenus par LIDAR ont permis de sélectionner une anomalie de vapeur d’eau et d’identifier une intrusion stratosphère-troposphère en analysant les processus dynamique associés à cette anomalie. Les données OLR ont montré que cette intrusion est accompagnée de convection profonde et enfin LACYTRAJ confirme l'origine stratosphérique d’une partie de la masse d'air présente au-dessus de Clermont-Ferrand au cours de l’anomalie. Les longues séries d’observations (ex : Puy de Dôme 1995-2015) et des ré-analyse ECMWF ERA-Interim (1979-2017) et la diversité des sources de données (ex : satellites AIRS et COSMIC), nous permettent de documenter, analyser et comparer la variabilité, les cycles et la tendance de la vapeur d'eau à la surface et dans la troposphère, à différentes échelles de temps et déterminer les processus géophysiques responsables des distributions de vapeur d'eau sur le site CO-PDD. Le cycle annuel de la vapeur d'eau est clairement établi pour les deux sites de différentes altitudes et pour tous les types de mesure. Les sites de Cézeaux et du puy de Dôme ne présentent presque aucun cycle diurne, suggérant que la variabilité de la vapeur d'eau à la surface sur ces deux sites est plus influencée par les systèmes météorologique sporadiques que par les variations diurnes régulières. Les données LIDAR montrent une plus grande variabilité mensuelle de la distribution verticale que les produits satellites COSMIC et AIRS. La colonne totale de vapeur d'eau GPS sur le site des Cézeaux présente une tendance positive (0,42 ± 0,45 g/kg*décade entre 2006-2017). L'analyse par régressions multi-linéaires montre que les forçages continentaux (East Atlantic, East Atlantic-West Russia) ont une plus grande influence que le forçage océanique (Nord Atlantic Oscillation) sur les variations de vapeur d'eau. / In the context of global warming and climate change, it is important to study the distributions, seasonal cycles and trends of trace gases in the atmosphere such as water vapor. of the Observatoire de Physique du Globe de Clermont-Ferrand is in charge of several observation devices including the instrumented site Cézeaux, Opme and Puy de Dôme (CO-PDD) located near the center of France (45◦ N, 3◦ E). The site of Cézeaux is instrumented by a Rayleigh - Mie–LIDAR Raman providing routine vertical profiles of water vapor mixing ratio and optical parameters characterizing cirrus clouds. The puy de Dôme site is equipped with an optical cavity spectroscope (CRDS-Picarro). Measurements of total water vapor columns are available on all these sites by GPS. The Opme site is equipped with rain gauges. Finally, Météo-France performs the quality control work and of data on meteorological stations in France and these data were used in this thesis. The validation of the puy de Dôme data was the first the first task in this thesis. Comparisons between the puy de Dôme data sets showed a very good agreement between the water vapor datafrom the OPGC meteorological station of Puy de Dôme, Météo France and CRDS data with a correlation of 0.94 and 0.98 respectively. The vertical profiles deduced from the LIDAR allowed to identify a water vapor anomaly and a stratosphere-troposphere intrusion associated with this anomaly. OLR data showed that this intrusion could be linked with deep convection and LACYTRAJ confirms the stratospheric origin of a part of the air mass present above Clermont-Ferrand. Long series of observations (eg Puy de Dôme 1995-2015) and ECMWF ERA-Interim re-analysis (1979-2017) and the diversity of data sources (eg AIRS and COSMIC satellites), allowed us to document, analyze and compare the variability, cycles and trend of surface and tropospheric water vapor at different time scales and determine the geophysical processes responsible for water vapor distributions at the site of CO-PDD. The annual cycle of water vapor is clearly established for the two sites of different altitudes and for all types of measurement. Cézeaux and puy de Dôme present almost no diurnal cycle, suggesting that the variability of surface water vapor at this site is more influenced by a sporadic meteorological system than by regular diurnal variations. The LIDAR dataset shows a greater monthly variability of the vertical distribution than the COSMIC and AIRS satellite products. The Cézeaux site presents a positive trend for the GPS water vapor total column (0.42 ± 0.45 g/kg*decade during 2006–2017) and a significant negative trend for the surface water vapor mixing ratio (−0.16 ± 0.09 mm/decade during 2002–2017). The multi-linear regression analysis shows that continental forcings (East Atlantic Pattern and East Atlantic-West Russia Pattern) have a larger influence than oceanic forcing (North Atlantic Oscillation) on the water vapor variations.

This item contains the agenda, minutes, and attachments for the Faculty Senate meeting on this date. There may be additional materials from the meeting available at the Faculty Center.

Die Dissertation befasst sich mit der juristischen Problematik, ob ein Rechtsbehelf anzuerkennen ist, der es Anspruchsgegnern ermöglicht, in lauterkeitsrechtlichen Unterlassungsstreitigkeiten Verfahren des einstweiligen Rechtsschutzes zu initiieren. Ein solcher Rechtsbehelf ist für Anspruchsgegner bislang nicht anerkannt. Dies stellt sich als sehr problematisch dar, da Eilverfahren im Lauterkeitsrecht eine sehr hohe Bedeutung zukommt und Anspruchsgegner in diesen Verfahren signifikant benachteiligt werden. Dieser Umstand begründet auch eine erhebliche Gefahr von Fehlentscheidungen zu Lasten der Anspruchsgegner. Im Wettbewerb kann diesen Fehlentscheidungen große Bedeutung zukommen, weil durch sie beispielsweise der Vertrieb neuer innovativer Produkte untersagt werden kann. Die Arbeit kommt zu dem Ergebnis, dass ein entsprechender Rechtsbehelf anzuerkennen ist, da er dem Anspruchsgegner eine Möglichkeit verschafft, sich wirksam vor schädigenden Fehlentscheidungen zu schützen und damit der Verwirklichung der verfassungsrechtlichen Vorgaben prozessualer Waffengleichheit und effektiven Rechtschutzes dient. / The dissertation deals with the juristic problem whether a legal remedy is to be recognized which enables opponents to initiate procedures of interim legal protection in disputes regarding injunctive relief in the field of unfair competition law. Such a legal remedy is not recognized for opponents up to now. This appears to be very problematic, as preliminary proceedings are of high importance in the field of unfair competition law and opponents are being significantly disadvantaged in these procedures. This fact also founds a considerable danger of wrong decisions at the expense of the opponents. In competition these wrong decisions may be of great importance as, for example, the distribution of new and innovative products can be prohibited by them. The work comes to the conclusion that a corresponding legal remedy is to be recognized, because it provides the opponent with an effective option to protect itself from damaging wrong decisions and it serves the realization of the constitutional requirements of procedural equality of opportunity and effective legal protection.

Asians and expatriate Africans have been prominent in the SMME economy of South Africa. This work seeks to establish reasons for the growth and competitiveness of SMMEs run by these groups compared to those operated by local citizens. Reasons for this competitiveness are gleaned from existing literature and presented in accordance with the Perren model which attributes the growth of SMMEs to the owner’s motivation, expertise in managing growth, access to resources, and demand. In this work, the Perren model was first applied to Asians and Lebanese in East and West Africa to set a foundation for comparison with the South African situation. This work concluded that it is the four interim growth drivers acting together that cause competitiveness of Asian- or expatriate African-owned SMMEs. Policy recommendations to improve competitiveness of SMMEs owned by local citizens are then suggested at the end. / Economics / M. Com. (Economics)

The issue of the vertical /or horizontal operation of the Bill of Rights (chapter 3) is a controversial one. The interim constitution deals with this controversy in a subtle way by avoiding direct horizontal operation of Chapter 3. Instead, it provides for the so-called 'seepage to horizontal relationships' in terms of section35{3). This apparently was a political compromise between the pro-vertical only and the pro-horizontal groups. The human rights history of this country justifies a Bill of Rights that would have both vertical and horizontal operation. However, in section 35 (3) there is potential for the values enshrined in the constitution and Chapter 3, and the spirit hereof, to permeate and filter through the entire legal system in all it's applications. It would seem, however, as demonstrated by the decision in De Klerk v Du Plessis, that the extent to which this filtering process will benefit individuals in their private relations, will depend on the interpretation given to section 35 (3) by the courts. If courts, as it happend in De Klerk's case fail to realise the full import of section 35 ( 3) aspects of the existing law which are unjust could remain and the process of creating a just, open and democratic society will be hampered. / Constitutional, International & Indigenous Law / LL.M.