This master´s thesis deals with the design of the Mountain hotel with restaurant. The project is elaborated in the form of an implanting-level documentation. The object is situated at the land parcel No.115/5 in village cald Červená voda. The object is designed as tree-storey with the partially cellarage, the roof is propose as saddle roof.

Цель исследования – оценка возможности использования электронного аудита в процедурах внешнего и внутреннего финансового контроля и аудита для повышения эффективности, результативности и точности этих процессов. Научная новизна работы заключается в следующем: систематизированы основные преимущества использования систем электронного аудита; проведен количественный анализ применения систем электронного аудита в российских компаниях; рассчитан предполагаемый экономический эффект от внедрения электронного программного обеспечения в деятельность служб внутреннего аудита в среднестатистической российской компании. Практическая значимость исследования заключается в возможности использования результатов анализа и предложений службами внутреннего аудита компаний, в любых государственных органах финансового контроля и мониторинга. Эффективность рекомендаций – предложенные автором рекомендации позволят обеспечить экономический эффект для средней организации - производителя около 4 % от ее выручки; для организаций, оказывающих услуги в области бухгалтерского учета и консультирования экономический эффект может выражаться в росте выручки на 20 %. / The purpose of the study is to assess the possibility of using electronic audit in the procedures of external and internal financial control and audit to improve the efficiency, effectiveness, and accuracy of these processes. The scientific novelty of the work is as follows: the main advantages of using electronic audit systems are systematized; carried out a quantitative analysis of the use of electronic audit systems in Russian companies; the expected economic effect from the introduction of electronic software in the activities of internal audit services in an average Russian company is calculated. The practical significance of the study lies in the possibility of using the results of the analysis and proposals by the internal audit services of companies, in any state bodies of financial control and monitoring. Efficiency of recommendations - the recommendations proposed by the author will provide an economic effect for an average organization - a manufacturer of about 4% of its revenue; for organizations providing services in the field of accounting and consulting, the economic effect can be expressed in a 20% increase in revenue.

No description available.

The rule-making power of the European Commission, dissertation Mgr. Mgr. Jiří Lenfeld, M.A.; supervisor: doc. JUDr. Richard Král, Ph.D., LL.M. Charles University, Faculty of Law, Department of European Law Prague, March 2013 The aim of the dissertation is to analyse the role of the European Commission in the legislative process of the European Union with the focus on procedures for adoption of legally binding Union acts. The European Commission is one of the main institutions of the European Union. It represents and upholds the interests of the EU as a whole and manages the day-to-day business of implementing EU policies. However, to limit the role of the European Commission to that of an executive body would be misleading. Its role in the EU institutional system is much broader than that. The European Commission is the most important legislator among the EU institutions and is also empowered with an almost exclusive power to submit drafts of EU legal acts. The rule-making power of the European Commission could be seen from two different points of view. In a narrow sense of the word it could be seen as a power conferred on the European Commission by the Treaties to propose drafts and to adopt EU legal acts implementing legally binding Union acts. However, the exercise of the rule-making power may...

The subject of this thesis is "Quality management, occupational safety, health and fire protection in construction company". Its task is to introduce the basic rules and requirements of quality management, occupational safety, health and fire protection in construction industry. The second part of the thesis deals with quality management, occupational safety, health and fire protection in construction companies, which are presented and analyzed in detail. These findings are then applied to create methodology of implementing the occupational safety, health and fire protection management system for construction companies.

Inom ekonomistyrning utgår ekonomer oftast från att målöverensstämmelse existerar och att de anställda arbetar utifrån de uppställda målen med perfekt information. Men informationsasymmetri finns överallt och kan leda till ökade kostnader, att fel uppstår och försenade leveranser. Detta är särskilt intressant inom gruvindustrin eftersom den karakteriseras av komplexitet vilket ökar svårigheter med att förmedla styrningen. Frågan blir; under vilka förutsättningar uppstår informationsasymmetri inom styrning och målöverensstämmelse samt hur kan asymmetrin reduceras inom gruvindustrin? Syftet med examensarbetet blir därmed att öka förståelse och analysera hur informationsasymmetri påverkar ekonomistyrning och målöverensstämmelse inom gruvindustrin samt hur asymmetrin kan reduceras. Arbetet utgår ifrån principal-agent teorin som grundas på antaganden om informationsasymmetri och egen nyttomaximering. Utifrån den målkonflikten grundas hypoteserna om de begrepp som ökar och reducerar målöverensstämmelse genom ökad och minskad informationsasymmetri. De olika teoretisk begreppen som undersöktes var missanpassad information, opportunism, återkoppling, internutbildning och tid. Examensarbetet utfördes genom att använda oss av Cavaye (1996) modell för flerstudieansats (eng. Multifaceted research approach) där vi har först gjort Studie 1 som grundas på kvalitativa intervjuer för att få mer information om företaget och industrin. Sedan i Studie 2 testas begreppen genom en kvantitativ enkät som skickades ut till personer inom företaget utifrån ett strategisk urval. Resultatet från undersökningen var att hypoteserna bekräftades och att agenterna anser att målen är viktiga och internutbildning var de starkaste faktorerna för att reducera informationsasymmetri och öka målöverensstämmelse. / In management control systems economist usually assume perfect information and goal congruence from the top to the bottom of the organization. But information asymmetry is everywhere and often leads to increased costs, missed deadlines and other mistakes. This is particularly interesting in the mining industry as it’s characterized by complexity which increases the difficulty of communicating the control system throughout the organization. The research question then becomes; under which circumstances does information asymmetry occur in control systems and goal congruence and how can the asymmetry be reduced in the mining industry? The purpose of the study is therefore to increase the understanding and analyze how information asymmetry impact control systems and goal congruence in the mining industry and how the asymmetry can be reduced. The study is based on the principal-agent theory is based on the assumptions of information asymmetry and self-interest between the two parties. Based on that goal conflict our hypothesis of the variables that increase and reduce goal congruence through increased and decreased information asymmetry is formed. The investigated variables were miss adapted information, opportunism, feedback, workplace education and time. The study was conducted by using Cavaye (1996) model for multifaceted research approach by starting off with Study 1, which was based on qualitative interviews to get more information about the company and the mining industry. Study 2 later tested the variables impact by conducting a quantitative study though the use of a survey that was sent to people of interest within the company though a strategic selection. The result of the study was that the hypotheses were confirmed and that workplace education training and valuing the importance of the goals where the most important variables to reduce information asymmetry and increase goal congruence.

Hauptgegenstand der Arbeit ist das Schengener Informationssystem der ersten Generation, SIS. Dargestellt werden zunächst der Weg zu einem elektronischen europaweiten Fahndungssystem, die rechtlichen Rahmenbedingungen dieses Fahndungssystems und seine Funktionsweise. Daran anschließend folgt die Prüfung der Verletzung des Demokratieprinzips beim Zustandekommen des Schengener Durchführungsübereinkommens und bei seiner Transformation in innerstaatliches Recht. Weitere Prüfungspunkte sind die Notwendigkeit eines Gesetzes nach Art. 24 Abs. 1 Grundgesetz bei der Umsetzung in innerstaatliches Recht sowie die Vereinbarkeit der Fahndungskategorie der Verdeckten Registrierung nach Art. 99 Schengener Durchführungsübereinkommen mit Art. 8 der Europäischen Grundrechte-Charta.  Während in der Arbeit eine Verletzung von Demokratieprinzip und Art. 24 Absatz 1 Grundgesetz nicht festgestellt werden kann, bestehen im Hinblick auf die Vereinbarkeit mit Art. 8 der Europäischen Grundrechte-Charta unter verschiedenen Gesichtspunkten durchgreifende Bedenken.  Die Arbeit schließt mit einem Ausblick auf das Schengener Informationssystem der zweiten Generation, SIS II, sowie einer Zusammenfassung und einer Bewertung ab.

The aim of this thesis is the analysis, design and implementation of a data bridge between the information system of the company Sledovanitv.cz, s.r.o. and the economic system. The first part describes the objectives of the project. The theoretical part provides the necessary foundation for the implementation and, in addition to the theoretical background of information systems as a whole it presents and describes the technologies used for the execution of the implementation. The needs and requirements for future expansion are determined based on the analysis of the current situation. The practical part introduces a proposed solution, the method and procedure of implementation. In the final part, the author gives an assessment of the practical and economic benefits of the project.

This diploma thesis focuses on implementation issues of ADS-B in the airspace of Czech republic and Europe. Our introduction contains a review of necessity of this system and describes ADS-B. The next part addresses the legislation of this system in detail, also sums up the state of its implementation and the plan of implementation. Our conclusion shows the problems connected with the system , offers their solution and views for the future.

Namibia is one of the countries with distinct historical education systems that shifted from the traditional teacher-centred approach to learner-centred approach to improve learning outcomes. Despite for the call upon secondary school teachers in Namibia to adopt the learner-centred approach, the pass rates for Grade 10 Junior Secondary Certificate (JSC) in Namibia remains very low with about 50% of the Grade 10 JSC learners failing to make it for senior secondary level. Therefore, this study sought to explore science teachers’ knowledge, practice and perception of learner-centred approach. This study employed a pragmatic approach using an explanatory sequential mixedmethods design to collect quantitative data first and then explaining the quantitative results with in-depth qualitative data. The structured questionnaire, interview protocol and observation protocol were used as research instruments to collect data from a sample of 20 participants. The quantitative data analysis was used for the data collected by the questionnaire while qualitative data analysis was used for the data collected by interview and the observation protocols. The results showed an understanding of learner-centred approach and most teachers use a mixed approach to teaching that incorporates both learner-centred approach and teacher-centred approach. Furthermore, results showed that teachers view learner-centred approach as effective but its effectiveness is reduced by poor participation of learners, large class sizes and inadequate instructional materials. Following the results, it was recommended that the Ministry of Education and education policy makers must consider strategies to reduce challenges to the effectiveness of learner-centred approach to improve learner performance. / Science and Technology Education / M. Ed. (Natural Science Education)