The aim of this Master's Thesis is to describe an internal audit procedure in multinational company ČEZ, a. s., on the fictional sample of internal audit. The Master's Thesis is divided into theoretical and practical part. The theoretical part focuses on describing the basic concepts and processes of internal audit in general. The practical part deals with the internal audit process in a company which generate and sell electricity and heat. After studying company's documents related to internal audit was carried out fictitious internal audit. The main products of this audit are documents named Assignment of Audit and Final Report. Materials dealing with process of internal audit in this company are on high level and there wasn't any problem in performance of fictitious internal audit.

Este trabalho tem como objetivo principal direcionar a tomada de decisões para a escolha dos diferentes parâmetros que envolvem o alinhamento horizontal e vertical do projeto geométrico ferroviário de trens de alta velocidade (TAV) e de longo percurso, bem como descrever conceitos teóricos para parâmetros de segurança e conforto, baseados em normas internacionais. A pesquisa se desenvolve através de consultas em revistas especializadas, artigos, publicações, normas técnicas e livros. Pela escassez de dados em língua nacional e material bibliográfico desatualizado, as pesquisas se concentram essencialmente em material internacional. Apesar do Brasil ser um dos países em desenvolvimento com maior ascensão no cenário global, tem apresentado, nas últimas décadas, sérios problemas de infra-estrutura devido a uma distribuição desequilibrada na área de transportes, com altíssima concentração no modo rodoviário, com aeroportos e rodovias operando acima da capacidade satisfatória, além de um leque limitado de alternativas de transporte. Devido à falta de investimentos no setor ferroviário, grande parte da malha ferroviária brasileira tornou-se inoperante ou até mesmo inexistente, resultando numa enorme diminuição da mão de obra qualificada e formação acadêmica nesse ramo. Como conseqüência, os estudos relacionados ao projeto ferroviário também foram afetados diretamente. Nesse contexto, é importante que se resgate normas, publicações, especificações técnicas e experiências adotadas em outros países com sólidas tradições ferroviárias, de modo a incorporar em nossa formação acadêmica tais conceitos, como é um dos objetivos dessa dissertação. / This dissertation has as main objective to guide in taking decisions for the selection of different parameters which involve the horizontal and vertical railway geometric design of high speed (HST) and long distance trains as well as theoretical concepts for describing security parameters and comfort, based on international standards. The research is developed through consultations in specialized magazines, articles, publications, standards and technical books. Due to the scarcity of data in the national language and outdated library materials, the research focuses primarily on international material. Although Brazil is a developing country with one of the highest rises in the global scene, the country has faced in recent decades serious infrastructure problems due to an uneven distribution in the area of transport, with high concentration in the road, and airports and roads operating above satisfactory capacity, resulted by a limited range of transportation alternatives. Due to the lack of investment in the railway sector, much of the Brazilian railway system became inoperative or even nonexistent, resulting in a tremendous decrease of skilled labor and academic training in this field. As a result, studies related to the railway project have also been directly impacted. In this context, it is important to rescue standards, publications, experiences and technical specifications adopted in other countries with strong tradition in railways in order to incorporate these concepts into our academic formation, which is one of the purposes of this dissertation.

Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2008.

El objetivo de la tesis es profundizar en el estudio de la materialidad en auditoría, y, más concretamente, de los factores cualitativos asociados al concepto. En el primer capítulo, se analizan los fundamentos teóricos y normativos. En el segundo capítulo, se revisa la literatura previa. En el tercer capítulo, se desarrolla un estudio empírico dirigido auditores de cuentas y directores financieros de empresas españolas. Como conclusión principal se establece que la utilización efectiva de los factores cualitativos de la materialidad en auditoría constituye un instrumento válido que puede contribuir al esfuerzo de los auditores para mejorar la calidad de sus trabajos y ofrecer un mejor servicio a los usuarios, que redunde en una información financiera más fiable y transparente, para dar respuesta así a las críticas recibidas, recuperar la credibilidad de sus actuaciones y superar la actual situación de crisis que atraviesa la función. / The aim of the thesis is to study in depth the materiality in auditing, in general, and the qualitative factors associated to the concept, more specifically. In Chapter I we analyse the theoretical and normative foundations. In Chapter II we review the previous literature. In Chapter III we develop an empirical research over financial auditors and directors in Spanish companies. The main conclusion is that the effective use of qualitative materiality factors appears to be a useful tool in improving the quality of audits and in service provided to the financial statements' users. Through this improvement, the reliability and transparency of financial information could be increased, the numerous critiques received could be replied, the confidence in audit practice could be restored, and the current crisis of audit function could be overcame.

會展產業（又稱MICE）具有整合多方資源的特性，能為當地帶來可觀的經濟效益，因此有火車頭產業之稱。但近年來研究發現MICE對經濟、環境社會帶來許多負面衝擊，應該進行永續發展以降低風險。2012年，倫敦奧運採用國際標準ISO 20121永續活動管理系統後，國際上廣泛地討論該標準的發展可能改變MICE既有的商業模式，更能落實永續發展。 本研究問題為「台灣MICE產業如何透過使用ISO20121發展其永續活動？」本研究認為，MICE使用ISO20121之過程應該要瞭解到相關利害關係人之觀點，才能夠深入瞭解企業使用ISO 20121的決策因素。本研究以「經營需求」、「競爭需求」、「發展需求」三個觀點進行分析，發現目前台灣MICE因為缺乏完整發展的綠色供應鏈而對標準使用造成了阻礙。本研究建議，為了使MICE能夠發展永續活動管理，政府與企業領導人應該與「多方共同合作培養成功案例」、「提倡MICE的合法性」、「發展綠色供應鏈」、「提供獎勵誘因」等方式增強市場對於永續需求的強烈信號。 / With the integrated features of multiple resources, event industry (also known as MICE) could bring considerable economic benefits for the local economy. However, recent studies have found that MICE can also cause negative impacts on economic, social and environmental aspects. To reduce the risk, MICE industry should address the sustainable development as a solution. After adopting by the London 2012 Olympic and Paralympics Games, ISO 20121, the standard of sustainable event management, have been extensively discussed in global society, which was considered to change the existing business model in MICE industry. This study aims to answer research question, “how can ISO 20121 benefit the MICE industry in Taiwan to develop sustainable event service?” This research finds out identifying differnet perspectives of stakeholders clearly is crucial so as to understand the decision factors that affect the use of ISO 20121. By examining “business needs”, “completion needs” and “development needs” perspectives, this study discovers that the lack of well-established green supply chain can hold back the sustainable development in the MICE industry in Taiwan. In order to develop the sustainable event service in MICE industry, this study suggests that the government and business leaders should cooperate with different sectors to create successful case study, advocate the legality, establish green supply chain and provide incentives as strong signal to stimulate the demand of sustainability in MICE market.

No description available.

Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2008.

Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2008.

The situation of prisons in Africa has been of concern to practitioners in the criminal justice system, researchers, policy makers, the government and even international organizations. Likewise, is the challenge of not having adequate information about prison system in Africa. In addition, most African countries are signatories to international treaties and convention regarding the treatment of prisoners, to what extent are prisons in Africa complying with the provisions and recommendation of such treaties and conventions. This study was therefore designed to explore the prison system in Africa countries. As part of its objectives the study explored the prison condition in countries in Africa as exemplified by the physical structure of the prison buildings; living conditions with regards to overcrowding, medical care, separation of categories, food, sanitation, beds and beddings, administration and independent monitoring. Furthermore, the treatment and prison conditions of pre- trial detainees were also considered. Similarly, this thesis evaluated the treatment and prison conditions of prisoners with special needs. This category of prisoners include prisoners with mental health care needs, prisoners with disabilities, foreign national prisoners, older prisoners, prisoners on the death row and prisoners living with HIV/AIDS. The conditions and treatment of women prisoners, pregnant women prisoners, and babies living with their mothers in prison were also discussed. The Nelson Mandela Rules, Kampala and Luanda declarations were employed as a bench mark to ascertain whether the treatment and conditions in prisons in Africa meet up to international standards. The study adopted a qualitative approach of inquiry using literature search as mode of inquiry. Data for the study was obtained from books, reports from international organisations such as United Nations, United Nations Office on Drugs and Crime, Penal Reform International, Amnesty International, international conventions and treaties among others, journals (Local, Africa and International), reports from selected countries, government legislations, policies, Acts, previous studies on prison system, web based information and national data. The review of literature with regards to physical structure revealed that most prisons in African countries do not meet international standards pertaining to the issue of physical structure as most prison building are dilapidated and in bad conditions. The study further revealed that the prisons and treatment of prisoners in African prison do not meet international standards. In specific terms, most of the prisons in countries in Africa are overcrowded; most prisons are also characterized by inadequate medical care with lack of facilities, medical personnel and medications. To a large extent most prisons do not meet international standards with reference to separation of categories as most prisons in countries in Africa lock up awaiting trial persons with convicted persons, minor offenders with adult but in most cases women are separated from men. The food situation in most prisons in countries in Africa did not meet international standards in quantity and nutritional value. The finding of the study indicated that the sanitary conditions in most prisons in countries in Africa is in very poor condition which could lead to an outbreak of diseases, this too did not meet international standards. Most prisons in countries in Africa are typified by lack of beds and beddings, prisoners in some prisons sleep on bare floors while some sleep standing while others sleep in shifts. This condition does not meet international standards. With regards to administration it was equally revealed that the record keeping of most prisons in countries in Africa is inadequate, most prisons do not have an ombudsman where prisoners could lodge their complaints while corruption seem to also be rife. This do not meet international standards as well. However, on a good note, most prisons in countries in Africa do permit independent observers such as NGOs, human rights organisations and international organization to have access to the prisons Furthermore, literature search disclosed that the population of awaiting trial person in prisons in Africa is very high when compared to the total prison population and that some countries in Africa are among countries in the world with highest number of pre - trial detainees. The treatment and living conditions of pre - trial detainees in most prisons in African countries do not meet international standards as they are locked in overcrowded cells, often locked up with convicted persons, no legal representation and having to stay longer that the stipulates without being charged to court. The thesis also conducted literature search on prisoners with special needs and the study point out that in each of the categories, prisons in countries in African countries do not meet international standards. For instance, there are no provisions to meet the mental health care needs of prisoners as there are no mental health practitioners, no facilities and no screening is conducted in most prisons. Similarly, there are no facilities to assist prisoners living with physical disabilities as well as older prisoners. The situation with foreign national prisoners are not different as there are no translation of prison materials that could make them adjust well to prison life, in some cases their consular are not contacted that they are in prison. With regards to prisoners on the death row, their conditions did not meet international standards as they are locked up in solitary confinement for most part of the day and their cells are often dirty with inadequate food and medical care. Some of this category of prisoners have been on the death row for as long as twenty years. For prisoners living with HIV/AIDS their treatment and condition does not met international standards as there are not treatment of any kind neither is there any form of screening conducted for inmates. For women prisoners, the treatment and conditions do not meet international standards as most prisons were not designed with women in mind. The living condition is unsanitary, unhygienic exemplified with inadequate toilet and bathroom facilities as well as no supply of peculiar needs of women such as sanitary towels. Review of literature equally indicates that there is no special treatment given to pregnant women prisoners. For children living with their mothers in prison, their treatment does not meet international standards as there is no special provision made for them, they share food with their mothers, some are locked up with their mothers for hours in overcrowded cells. Based on the finding of this study, some recommendations were made. These include the need to conduct more studies on prisons in countries in Africa, the need to consider reviewing the indigenous methods of treatment of offenders before the advent of colonial masters, need for a synergy amongst all practitioners in the criminal justice. Other recommendations are that there should be more advocacy on the prison conditions, need to establish a special trust fund, involve the private sector as well as professional bodies and to professionalize corrections management / Corrections Management / Ph. D. (Criminal Justice System)

Este trabalho tem como objetivo principal direcionar a tomada de decisões para a escolha dos diferentes parâmetros que envolvem o alinhamento horizontal e vertical do projeto geométrico ferroviário de trens de alta velocidade (TAV) e de longo percurso, bem como descrever conceitos teóricos para parâmetros de segurança e conforto, baseados em normas internacionais. A pesquisa se desenvolve através de consultas em revistas especializadas, artigos, publicações, normas técnicas e livros. Pela escassez de dados em língua nacional e material bibliográfico desatualizado, as pesquisas se concentram essencialmente em material internacional. Apesar do Brasil ser um dos países em desenvolvimento com maior ascensão no cenário global, tem apresentado, nas últimas décadas, sérios problemas de infra-estrutura devido a uma distribuição desequilibrada na área de transportes, com altíssima concentração no modo rodoviário, com aeroportos e rodovias operando acima da capacidade satisfatória, além de um leque limitado de alternativas de transporte. Devido à falta de investimentos no setor ferroviário, grande parte da malha ferroviária brasileira tornou-se inoperante ou até mesmo inexistente, resultando numa enorme diminuição da mão de obra qualificada e formação acadêmica nesse ramo. Como conseqüência, os estudos relacionados ao projeto ferroviário também foram afetados diretamente. Nesse contexto, é importante que se resgate normas, publicações, especificações técnicas e experiências adotadas em outros países com sólidas tradições ferroviárias, de modo a incorporar em nossa formação acadêmica tais conceitos, como é um dos objetivos dessa dissertação. / This dissertation has as main objective to guide in taking decisions for the selection of different parameters which involve the horizontal and vertical railway geometric design of high speed (HST) and long distance trains as well as theoretical concepts for describing security parameters and comfort, based on international standards. The research is developed through consultations in specialized magazines, articles, publications, standards and technical books. Due to the scarcity of data in the national language and outdated library materials, the research focuses primarily on international material. Although Brazil is a developing country with one of the highest rises in the global scene, the country has faced in recent decades serious infrastructure problems due to an uneven distribution in the area of transport, with high concentration in the road, and airports and roads operating above satisfactory capacity, resulted by a limited range of transportation alternatives. Due to the lack of investment in the railway sector, much of the Brazilian railway system became inoperative or even nonexistent, resulting in a tremendous decrease of skilled labor and academic training in this field. As a result, studies related to the railway project have also been directly impacted. In this context, it is important to rescue standards, publications, experiences and technical specifications adopted in other countries with strong tradition in railways in order to incorporate these concepts into our academic formation, which is one of the purposes of this dissertation.