The awareness and concern regarding social and environmental issues is growing among representatives of the business sector and they cannot eliminate the impact that they have. Corporate Social Responsibility is a complex strategy to govern the whole process of doing business. The objective of the Diploma Thesis is to prepare comprehensive analysis of current CSR practices in the Czech Republic and find out what type of impact the socially responsible practices of a company can have on a customers behaviour. The used literature represents pervious findings in the field, mainly researches done among Czech customers. In the practical part personal interviews with the company representative will be held in order to examine practical implications of CSR practices for the biggest brewery; Anheusher-Busch InBev.

The diploma thesis is focused on software process improvement in very small entities. It contains description of benefits that can be achieved by implementing such improvements. The focus is on the use of the fairly new ISO/IEC 29110 international standard and the basic profile of ISO/IEC 29110 standard for software engineering in particular. The standard is also suitable for use in system engineering. However, such application is not discussed within this diploma thesis. The aim of the work was to promote dissemination of information regarding said standard in the Czech Republic. The thesis, therefore, describes advantages of conforming to the standard and issues that the standard deals with. Thus, the attractiveness of the standard for very small entities is expected to increase. Furthermore, the thesis describes the importance of centers (organizations) providing support for very small entities. These centers are dedicated to spreading information about the standard and helping VSEs with the implementation of ISO/IEC 29110 into practice. The possibility of creation of such center in the Czech Republic is discussed in the thesis. A description for the center is provided designed based on information about similar foreign centers and their experiences gained during execution of pilot projects aimed at implementing the ISO/IEC 29110 processes and practices. In the practical part of the thesis, an informational website about ISO/IEC 29110 has been designed and created. The website will serve as a source of information regarding the ISO/IEC 29110 standard in the Czech Republic. It will also promote the activities of the center for very small entities and provide organizations with possibilities of collaboration. I regard the main contributions of the thesis to be: evaluation of center's competencies needed promote the use of ISO/IEC 29110 in Very Small Entities for example by an execution of pilot projects us; and the creation of a website that can be used to concentrate knowledge about the ISO/IEC 29110 standard and to share it among the target audience.

The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.

The Thesis deals with the application of the International Financial Reporting Standards on the data generated under the Czech accounting legislation. It further analyses the necessary adjustments to be made for preparation of the financial accounts in accordance to the IAS/IFRS and compares the formal and content differences between financial statements prepared under Czech legislation and IAS/IFRS. The most freqence adjustments with regards to the conversion of the financial statements to IAS/IFRS are on the basis of different conception of the financial leasing, reserves and to certain long-term items of the companies with different tax incidences. The Thesis demonstrates these adjustments and quantifies its incidences on the firm.

El presente trabajo fue realizado con la finalidad de conocer cuál es el impacto que genera la adopción por primera vez de NIIF para PYMES en la elaboración de los Estados Financieros de los colegios de Los Olivos en el 2018. Este tema nos genera interés, debido a la gran importancia y poca investigación nacional de la aplicación de NIIF para PYMES en el Sector Educativo a nivel escolar y la gran cantidad de pequeñas y medianas empresas en el país. Para esta tesis se han tomado en cuenta las Normas Internacionales de Información Financiera para las Pequeñas y Medianas Empresas y las principales ratios financieros para realizar análisis financiero y toma de decisiones acertadas. La metodología utilizada es el diseño no experimental de corte transversal, ya que busca evaluar la vinculación causal entre las dos variables en un momento determinado. La presente tesis se desarrollará en cinco capítulos. En el primer capítulo, se describirán tanto investigaciones locales como investigaciones internacionales. En el segundo capítulo, se plantean los problemas, las hipótesis a ser validadas y los objetivos propuestos. En el tercer capítulo, se procederá a describir la metodología a utilizar, la cual es de enfoque mixto. En el cuarto capítulo, se presentan los resultados del análisis cualitativo y cuantitativo y se presenta un caso práctico en el que se puede apreciar la aplicación por primera vez de la NIIF para PYMES y su incidencia en los Estados Financieros. En el quinto capítulo se presentan conclusiones y recomendaciones. / The present work was made with the purpose of knowing what the impact in financial statements is generated by adopting for the first time IFRS for SME in schools in the district of Los Olivos in 2018. This topic generates interest due to the great importance and lack of national research for the adoption of IFRS for SME in the Educational Field and large amount of SME in the country. The current thesis has been considered “International Financial Reporting Standard for Small and Medium Enterprises” and the main financial ratios in order to make right financial decisions. The methodology used is the non-experimental cross-section research design, because it seeks to evaluate the link between two variables in a specific period. The current thesis will be developed in five chapters. In the first chapter, local and international investigations will be described. In the second chapter, the problems are posed, the hypotheses to be validated and the proposed objectives. In the third chapter, we will proceed to describe the methodology to be used is a mixed approach. In the fourth chapter, we will proceed to explain the results of the qualitative and quantitative analysis and will be presented a practical case in which you can appreciate how to apply for the first time IFRS for SEMs in financial statements. In the fifth chapter conclusions and recommendations are presented. / Tesis

El principal objetivo del presente trabajo de investigación es reconocer el uso de la Norma Internacional de Información financiera 7: Estado de Flujos de Efectivo y su impacto en la toma de decisiones financieras de las empresas del Sector Inmobiliario de Lima Top, en el año 2019. El Estado de Flujos de Efectivo es analizado con la finalidad de reconocerlo como herramienta en el momento de la toma de decisiones financieras en las empresas del Sector inmobiliario. El presente trabajo se dividió en cinco apartados, en el Capítulo I, Marco teórico, en el cual se precisaron las palabras claves vinculadas al tema de investigación. Posteriormente, en el Capítulo II, Plan de investigación, se detallaron el problema principal y los problemas secundarios, como también los objetivos e hipótesis generales y específicas. Asimismo, en el Capítulo III, se desarrolla la Metodología de trabajo, en el cual se especifica el tipo de investigación, se determina la población y el tamaño de la muestra, para llevar a cabo el análisis cuantitativo y cualitativo. Luego, en el Capítulo IV, Desarrollo, en donde se realizó la aplicación de los instrumentos cuantitativos y cualitativos mencionados anteriormente. Finalmente, en el Capítulo V, Análisis de Resultados, se presentaron las conclusiones y recomendaciones finales de todo el trabajo de investigación. / The main objective of this research work is to recognize the use of the International Financial Reporting Standard 7: Statement of cash flows and its impact on the financial decision making of real estate companies in Lima Top, in the year 2019. The State Cash flow is analyzed in order to recognize it as a tool at the time of making financial decisions in companies in the real estate sector. The present work was divided into five sections, in Chapter I, Theoretical Framework, in which the keywords related to the research topic were specified. Subsequently, in Chapter II, Research Plan, the main problem and the secondary problems were detailed, as well as the general and specific objectives and hypotheses. Also, in Chapter III, the Working Methodology is developed, in which the type of research is specified, the population and the sample size are determined, to carry out the quantitative and qualitative analysis. Then, in Chapter IV, Development, where the application of the quantitative and qualitative instruments mentioned above was made. Finally, in Chapter V, Analysis of Results, the final conclusions and recommendations of all research work were presented. / Tesis

Developing an adjudicative institutional framework for effective social security provisioning in South Africa entails the establishment of a system that gives effect to the rights (of access) to social security and to justice. These rights are protected in the Constitution and in various international law instruments. In the Constitution, the Bill of Rights guarantees everyone the right to have access to social security, including appropriate social assistance for persons who are unable to support themselves and their dependants. It further requires the State to take reasonable legislative and other measures, within its available resources, to achieve the progressive realisation of the right to access to social security. Since a dispute resolution (adjudication) framework is an integral part of any comprehensive social security system, it is included in the constitutional obligation of the State. The establishment of a social security adjudication system is an intersection of the right of access to social security and the right of access to justice. The Constitution states that everyone has the right to have any dispute that can be resolved by the application of law decided in a fair public hearing before a court or, where appropriate, another independent and impartial tribunal or forum. In addition, other rights protected in the Constitution have a bearing on the realisation of the rights of access to social security and to justice. There is a close correlation between all the rights in the Bill of Rights, as they are interrelated, interdependent and mutually supporting. They must all be read together in the setting of the Constitution as a whole and their interconnectedness must be taken into account in interpreting rights; and in determining whether the State has met its obligations in terms of any one of them. These rights, which include the right to equality (section 9), the right to human dignity (section 10) and the right to just administrative action (section 33) must thus be considered in establishing a social security adjudication system. Also to be considered are other constitutional prerequisites for the establishment of a social security adjudication system, such as the limitation and enforcement of rights (sections 36 and 38 respectively); principles relating to courts and the administration of justice (Chapter 8) and basic values and principles governing public administration (Chapter 10). In establishing a social security adjudication system in South Africa, international law standards and developments in comparative systems must also be taken into account. The Constitution adopts an international law- and comparative law-friendly approach. It states that when interpreting fundamental rights, international law must be considered while foreign law may be considered (section 39). This thesis aims to develop an adjudicative and institutional framework for effective social security provisioning in South Africa that realises the rights of access to social security and to justice in the South African social security system. This is achieved by exploring the concept of access to justice, and its application in the social security adjudication system. The current social security adjudication system is evaluated against the concept of access to justice applicable in international and regional law instruments, comparable South African (non-social security) systems and comparative international jurisdictions. Principles and standards on the establishment of a social security adjudication system are distilled; and a reformed system for South Africa is proposed. / Mercantile Law / LL.D.

國內規章之規範工作在服務貿易總協定第六條第四項即表明須加以進行，且此類貿易障礙確有處理之必要。本論文鑑於規範國內規章之必要性以及談判上之困難，擬探討服務貿易總協定第六條第四項就資格要件、程序、技術標準與核照條件等措施擬定必要規範之可行性。 為減少資格要件與核照要件不必要之貿易障礙，各會員國在就此等要件作規定時，最重要的就是必須將對外國服務供給者或廠商的一切要求予以具體明文化，而這些要求只須確保達到服務品質即可，而不必過於苛刻、意圖阻礙貿易。在國內規章規範中要求會員國去除與服務品質無關且會造成服務供給限制之規定，並可鼓勵會員國間簽定相互承認協定或單方自主給予認許，另外也應鼓勵會員國參考相關國際機構所制定之標準。 在資格程序與核照程序方面，國內規章規範中應要求會員國將資格程序與核照程序事先設立、公開可取得、客觀、去除與服務品質無關且會造成服務供給限制之程序規定，並鼓勵各國主管當局推動簡化的行政程序，減少不必要之人力、物力浪費。 在規範技術標準上，可要求會員參考相關國際組織所發展出來的國際標準，或鼓勵會員間簽定相互承認協定就彼此採用之技術標準予以承認，並要求會員客觀考量其他會員採用的技術標準，若不准許該項標準應提出拒絕理由以避免會員採取之規章措施不合理而造成貿易障礙。此外，在國內規章規範中要求會員公布有關之技術資訊。 有些貿易障礙並不顯見於國內規章上，無法透過查看他會員之法令規定就足以斷定有阻礙貿易之嫌，況且，有時情況國內體制僵化無法立即作出改變，或國家資源與財力有限無法作出變革，而非會員故意藉此來阻撓貿易，這些障礙並無法單靠規範國內規章就可以解決，往往須配合政府體制之革新，以達成去除不必要障礙之目的。故，規範國內規章與政府國內規章革新應是相輔相成的。 由本論文的討論可知規範國內規章基本上是可行的，只是在談判上須兼顧各國面對的困難及國家間的利益衝突，才可很快地制定出國內規章規範，而規範之具體成效的展現，尚須各國政府內部國內規章革新之配合，才能去除不必要之貿易障礙，早日達成服務貿易真正的自由化。

Developing an adjudicative institutional framework for effective social security provisioning in South Africa entails the establishment of a system that gives effect to the rights (of access) to social security and to justice. These rights are protected in the Constitution and in various international law instruments. In the Constitution, the Bill of Rights guarantees everyone the right to have access to social security, including appropriate social assistance for persons who are unable to support themselves and their dependants. It further requires the State to take reasonable legislative and other measures, within its available resources, to achieve the progressive realisation of the right to access to social security. Since a dispute resolution (adjudication) framework is an integral part of any comprehensive social security system, it is included in the constitutional obligation of the State. The establishment of a social security adjudication system is an intersection of the right of access to social security and the right of access to justice. The Constitution states that everyone has the right to have any dispute that can be resolved by the application of law decided in a fair public hearing before a court or, where appropriate, another independent and impartial tribunal or forum. In addition, other rights protected in the Constitution have a bearing on the realisation of the rights of access to social security and to justice. There is a close correlation between all the rights in the Bill of Rights, as they are interrelated, interdependent and mutually supporting. They must all be read together in the setting of the Constitution as a whole and their interconnectedness must be taken into account in interpreting rights; and in determining whether the State has met its obligations in terms of any one of them. These rights, which include the right to equality (section 9), the right to human dignity (section 10) and the right to just administrative action (section 33) must thus be considered in establishing a social security adjudication system. Also to be considered are other constitutional prerequisites for the establishment of a social security adjudication system, such as the limitation and enforcement of rights (sections 36 and 38 respectively); principles relating to courts and the administration of justice (Chapter 8) and basic values and principles governing public administration (Chapter 10). In establishing a social security adjudication system in South Africa, international law standards and developments in comparative systems must also be taken into account. The Constitution adopts an international law- and comparative law-friendly approach. It states that when interpreting fundamental rights, international law must be considered while foreign law may be considered (section 39). This thesis aims to develop an adjudicative and institutional framework for effective social security provisioning in South Africa that realises the rights of access to social security and to justice in the South African social security system. This is achieved by exploring the concept of access to justice, and its application in the social security adjudication system. The current social security adjudication system is evaluated against the concept of access to justice applicable in international and regional law instruments, comparable South African (non-social security) systems and comparative international jurisdictions. Principles and standards on the establishment of a social security adjudication system are distilled; and a reformed system for South Africa is proposed. / Mercantile Law / LL.D.

The International Education Standards should be applied in all countries adhering to the International Federation of Accountants (IFAC). At present two of these standards are due to be fully implemented by agencies related to education in our countries. This research aims to identify the relevant variables and expectations gap regarding these two international education standards (IES).348 students, academics and professional accountants and auditors of Colombia and Chile were consulted about the IES 1 «Entry Requirements for Professional Education Programs in Accounting» and IES 7, «Continuing Professional Development».Statistic conclusions indicate that four variables of IES 1 (approval rates, transparent information, study costs, professional competencies maps, and evaluation of entry points into the accounting program) and ten variables of IES 7 (CPD approach , commitment to learning, professionalism, practical experience, systematic process and sanctions for continuing professional development models), show significant academic and professional gaps in this new environment on international education standards. / Las Normas Internacionales de Educación deberían ser aplicadas en todos los países que se adhieren a Federación Internacional de Contadores (IFAC). En la actualidad, dos de ellas tendrían que estar en plena ejecución por los organismos relacionados a la educación de nuestros países. En este contexto, este trabajo de investigación pretende identificar las variables relevantes y la brecha de expectativas relacionadas con las dos normas internacionales en educación en contabilidad (NIE). Para ello, 348 estudiantes, académicos, y profesionales contadores y auditores de Colombia y Chile fueron consultados acerca de la NIE 1, «Requisitos de Ingreso para los Programas de Educación Profesional de la Contabilidad», y de la NIE 7, «Desarrollo Profesional Continuo».Las conclusiones estadísticas indican que cuatro variables de la NIE 1 (tasas de aprobación, información transparente de expectativas y costos, mapas de competencias, y puntos de evaluación de entrada a los programas de estudios en contabilidad) y diez variables de la NIE 7 (periodicidad, marco de desarrollo, mantención del profesionalismo, compromiso con el conocimiento, fomento de los compromisos, observación y reflexión, compromiso con el aprendizaje, proceso sistemático de supervisión, proceso sistemático de sanciones, y conocimientos autodirigidos y no estructurados en los modelos de desarrollo profesional continuo) muestran importantes brechas académico-profesionales en este nuevo ambiente vinculado con las normas internacionales de educación. / As Normas Internacionais de Educação devem ser aplicadas em todos os países que aderiram à Federação Internacional de Contadores (IFAC). Atualmente, dois deles são devido a ser plenamente implementada pelas agências relacionadas com a educação de nossos países. Esta pesquisa tem como objetivo identificar as variáveis relevantes e as diferenças nas expectativas quanto às duas normas internacionais em matéria de educação (NIE).348 estudantes, acadêmicos e profissionais contabilistas e auditores da Colômbia e do Chile foram consultados sobre as NIE 1 Requisitos de entrada para os Programas de Educação Profissional de Contabilidade, e IES 7, Desenvolvimento Profissional Contínuo.As estatísticas conclusões indicam que quatro variáveis as IES 1 (taxas de aprovação, informações transparentes, custo, mapas habilidades e pontos de avaliação de entrada no currículo de contabilidade) e dez variáveis do NIE 7 (em desenvolvimento , compromisso com a aprendizagem, o profissionalismo, a experiência prática, processo sistemático e sanções para a continuação modelos de desenvolvimento profissional), mostram lacunas acadêmicas e profissionaissignificativas neste novo ambiente em padrões internacionais de educação.