Corporate governance has been heavily criticised because of failures of companies across the globe. In response to these failures, legislative and regulatory changes have been introduced. However, sceptics argue that compliance to these legislative and regulatory acts is costly and time consuming, contributing to overregulation. Furthermore, these measures lack business value and there is no guarantee that adherence to these measures can be enforced. This thesis presents an argument for the better utilisation of electronic means and specifically Business Process Management Systems (BPMSs) in support of corporate governance. Orlikowski’s theory of “Technologies-in-Practice” is applied as theoretical underpinning to guide the research process. This thesis follows an interpretive research paradigm approach to gain insight and understanding of how the King principles for governance, can be inscribed into BPMSs and their components to improve corporate governance in South Africa. The theory of Orlikowski supports the structuration perspective of the research phenomenon. During this study, data was collected from a BPMS vendor company and seven South African BPMS user companies. After following a process of triangulation, the research findings were used to propose a theoretical framework that explains the utilisation of BPMSs in support of corporate governance in South Africa. Finally, a theoretical framework, reviewed by experts from the domains of corporate governance and business process management, is presented. / Thesis (PhD)--University of Pretoria, 2014. / gm2014 / Informatics / unrestricted

Diploma thesis analyzes the impact of the legislative changes in employee benefits, contained in an amendment of the Labor Code and the Income Taxes Act on employee salary and the employer`s tax deductible expenses in 2008 compared to 2007. The thesis is divided into three parts. The first chapter deals with clarifying the concept of employee benefits, an overview of employee benefits, and further illustrates the tax solution of benefits. In the second chapter the selected employee benefits are characterized. The third chapter is analytical, there is shown the impact of the legislative changes in employee benefits. Comparative analysis and synthesis are used to identify and quantify the impact of the changes.

The problems of judicial expertise in criminal proceedings Abstract Judicial Expertise is a substantial and irreplaceable part of criminal proceedings. It's legal regulation is required to fulfil high demands. Firstly, it must provide an effective platform for usage of expert evidence in criminal proceedings. Secondly, it ought to ensure that experts provide quality outcomes in compliance with lege artis. Thirdly, it should offer satisfying conditions for expert's activities. This thesis selects a few of the current issues originating from aforementioned requirements. It analyses their origin and evaluates how the Czech legal regulation solves them. At first, the thesis defines fundamental institutes which create a base for an expert's function in criminal proceedings. Subsequently, it offers an overview of statutory regulation of judicial expertise in criminal proceedings. It deals with both special regulation in criminal law and general regulation of Act No. 254/2019 Sb., on judicial experts, expert offices and expert institutes, together with relevant ordinances. Chapter three deals with legislative changes in the field of judicial experts effective from 1st January 2021. It focuses on new experts appointing, remuneration and supervision of experts' activities. It analyses and compares how these issues...

The thesis "The institutional system struggling with underclared work in the Czech Republic " discusses institutional precautionary measures taken by the Czech republic in the matter of illegal employment. The key institution that has the responsibility to take measures against illegal work is the Ministry of Labour and Social Affairs of the Czech Republic. The fight against illegal employment requires the introduction of a wide range of mechanisms and measures ranging from prevention to repression to discourage employees and employers from benefiting from this phenomenon. Illegal employment jeopardizes economy, weakens the labour market and reduces the number of jobs for citizens who apply for them at the unemployment offices. To combat illegal employment, there have to be precautions against illegal employees on the demand side as well as against employers on the supply side. One of the objectives of the fight against illegal employment is that the measures contribute to the fulfilment of legal obligations, which relates to statutory contributions to social insurance, health insurance and income tax. In order for the combat against illegal employment to be successful, it is imperative to have the support of the whole governing representation including organizational, financial and technical...

The goal of the graduation theses was to point out the impact of legislative changes to accounting of the specific nonprofit organization and to analyze an implementation of new revising legislation from 2010 until 2014 into practice. It was also focused on the related regulations in connection with economy of selected accounting entities with the focus on a specific subsidized organization. The specific subsidized organization is Městský dům kultury Sokolov, incorporated by municipal authorities, which is the center of cultural events in the town Sokolov. In the theses it was outlined, how the legislative changes are projected into practice in this specific subsidized organization. The theses also concentrates on the specifics of accounting and on the process of bookkeeping in the chosen subsidized organization and on its ways of financing and reporting. In the conclusion several measures were proposed, which mainly relate to the legislation, also to outflows of financial funds and finally recommendations related to a supplementary activity were proposed.

The aim of my thesis was to show the influence of legislative changes on the accounting of business corporations. Analyses were performed on actual legislative changes, which to the greatest extent related to the recodification of private law in the Czech Republic and their entry into force of law about and concerning commercial companies and collectives. These factors resulted in adjustments to several provisions of laws regarding accounting and related supplementary regulations. On the basis of these analysed legislative changes, case studies were subsequently developed for a specific business corporation, namely the company STAX Metal Fibers s.r.o. The individual parts of the case studies were developed according to the actual state of the business corporation, and these case studies may be used by the enterprise to enhance its business activities further. The suggestions were concentrated on the area of reserve funds created within the accounting entity, the introduction of common stock, the possibility of advance or down payment in proportion to share of profits and a proposal to use sanctions from outstanding claims. In the conclusion recommendations were made concerning legislation with a special focus on the ambiguity of some terms in different laws.

Patients{\crq} safety is a global problem and we are increasingly thinking about the possibilities of improving the quality of care provided. This is a priority for all health care providers, including nurses. We must not forget the patients and their close family because they are our partners and the nurses should seek to ensure that the patients themselves are actively involved in the care of their health and play an important role in preventing some unwanted errors. The theoretical part of the thesis is devoted to a detailed analysis of the concept of safety and safe care and the associated negatives. The goal of the thesis was to determine which resources are used to maintain the level of safe nursing care by nurses with specialized training. Six hypotheses were determined. The quantitative survey technique was used to achieve the objectives of this thesis and to verify the hypotheses. The group consisted of nurses from all over the Czech Republic in the month of February 2010 studying on a specialized training course of the NCO/ NZO (National Center of Nursing/ Non- medical health disciplines) in Brno. The results imply that the nurses interviewed do not use enough resources to help reduce the risk of errors leading to an increase in the level of safe nursing care. The proposed measures are intended to increase the use of resources for maintaining the level of safe nursing care which is a clearly dependent on the awareness of their existence. This also strongly urges management to make more use of various resources and inform all medical staff not only nurses about new procedures and analyses carried out on a regular basis. Managers should conduct a regular and detailed analysis of past errors or incidents to establish the risk of error and take steps to minimize such unwanted events. The results of the survey will be provided to the professional public, published in professional journals and can serve as a basis for comparing other survey research.

Submitted by Fabielle Cheuczuk (fabielle.cheuczuk@unioeste.br) on 2018-03-13T17:16:00Z No. of bitstreams: 2 ANDREI PAGNONCELLI - USUCAPIÃO EXTRAJUDICIAL.pdf: 1034677 bytes, checksum: a32efb3f0726272bf504b62b839a2b79 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-03-13T17:16:00Z (GMT). No. of bitstreams: 2 ANDREI PAGNONCELLI - USUCAPIÃO EXTRAJUDICIAL.pdf: 1034677 bytes, checksum: a32efb3f0726272bf504b62b839a2b79 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-12-04 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Extrajudicial usucapion is a recent legislative change aimed at the lessening of the jurisdiction of courts in order to contribute to the relief of the judiciary. Although extremely useful, it is not being widely applied. All the procedures of usucapion existing in Brazilian’s law are capable of being postulated through extrajudicial usucapion, because the Civil Procedure Code instituted a new procedural rite that will be analyzed by the registrar of real estate, without removing such possibility from the Judiciary Power, thus being the choice between one or the other an option of the originator of the request. The need for procedures that are citizen-friendlier and also contribute to the withdrawal of non-contentious cases of the Judiciary, makes the Legislative Power turn its attention with more persistence, since the benefit is double: to the citizen and to the Judiciary. In addition to the lessening of the jurisdiction, this paper brings the analysis focused on the requirements of usucapion. It concerns about the historical aspects of the ownership and origin of the term. It also analyzes the main possessory theories of Savigny and Ihering, as well as the contemporary possessory theories of Silvio Perozzi, Raymond Saleilles, and Antonio Hemandez Gil. This paper analyzes the elements of possession in order to understand the legislation’s reasons for possessory protection. It concerns about the juridical nature of possession, concluding that it is a fact, not a right. It also concerns about the right of property, seeking to understand its concepts, the purpose of protection and the social function of property. It makes an analysis of the characteristics of the property right over the subjects and the object of the property right. It analyzes the registry system to understand why Brazil has adopted the system of property acquisition derived from the Roman Law. Afterwards, it enters the study of usucapion, possession requirements ad usucapionem, the existing modalities, the requirement demands of each modality, to later analyze the institute of indirect judicial expropriation, or also known as private expropriation. Finally, it deals with lessening of the jurisdiction of courts, entering into the main topic that is extrajudicial usucapion. It deals with all the facilitating elements and the elements that make it difficult to apply this institute. With regard to the practical aspect, it deals with the requirements of the author's attorney-file, the requirements for the notarial certificate, and the requirements that involve the registrar's analysis of the property. At the end of the study, we concluded that extrajudicial misappropriation is an extremely valuable measure for land regularization, with great importance for social development and the application of public policies. In addition, ensuring a correct decision that gives the author the right without having to seek a decision by a magistrate makes the measure even more useful as it will help to unburden the Judiciary. It is a research carried out by the inductive methodology, with bibliographic procedure and documentary technique. / A usucapião extrajudicial é uma recente alteração legislativa voltada a desjudicialização, com finalidade de contribuir com o alívio do poder judiciário. Apesar de extremamente útil, não está tendo ampla aplicabilidade. Todas as modalidades de usucapião existentes no direito brasileiro são capazes de serem postuladas por meio da usucapião extrajudicial, pois o Código de Processo Civil instituiu um novo rito processual que será analisado pelo registrador de imóveis, sem retirar do Poder Judiciário tal possibilidade, sendo uma opção de escolha para o autor do pedido entre um ou outro. A necessidade de procedimentos que facilitem ao cidadão e ainda contribuam para a retirada de processos não contenciosos do Poder Judiciário, faz com que o Poder Legislativo volte a atenção com maior afinco, pois o benefício é duplo: ao cidadão e ao Poder Judiciário. Além da desjudicialização, este trabalho traz a análise voltada aos requisitos da usucapião. Trata dos aspectos históricos da posse e origem do termo. Também faz uma análise sobre as teorias possessórias principais de Savigny e de Ihering, bem como as teorias possessórias contemporâneas de Silvio Perozzi, Raymond Saleilles e Antonio Hemandez Gil. Analisa os elementos da posse buscando compreender os motivos da proteção possessória na legislação. Trata da natureza jurídica da posse, chegando a conclusão de que é um fato, e não um direito. Trata do direito de propriedade, buscando compreender seus conceitos, a finalidade da proteção e a função social da propriedade. Faz uma análise das características do direito de propriedade sobre os sujeitos e o objeto do direito de propriedade. Analisa o sistema registral para compreender a razão pela qual o Brasil adotou o sistema de aquisição de propriedade derivada do Direito Romano. Após, adentra ao estudo da usucapião, requisitos da posse ad usucapionem, as modalidades existentes, os requisitos que cada modalidade exige, para em seguida analisar o instituto da desapropriação judicial indireta, ou também conhecida como desapropriação privada. Por fim, trata da desjudicialização, adentrando no tema principal do trabalho que é a usucapião extrajudicial. Trata de todos elementos facilitadores e os elementos que dificultam a aplicação deste instituto. Quanto ao aspecto prático, trata dos requisitos da minuta de incumbência do advogado do autor, dos requisitos necessários para a ata notarial realizada pelo tabelião de notas, e dos requisitos que envolvem a análise do pedido pelo registrador de imóveis. Ao final de todo estudo, pudemos concluir que a usucapião extrajudicial é uma medida extremamente valorosa para a regularização fundiária, tendo muita importância ao desenvolvimento social e a aplicação das políticas públicas. Além disso, a garantia de uma decisão correta que dê o direito ao autor sem ter que procurar uma decisão feita por um magistrado, torna a medida ainda mais útil, pois ajudará desafogar o Poder Judiciário. Trata-se de pesquisa realizada pela metodologia indutiva, com procedimento bibliográfico e técnica documental.

South Africa’s labour legislation has recently undergone momentous changes, in particular, the changes relating to section 198B of the Labour Relations Act (LRA) 66 of 1995. These amendments have proven to be more contentious than any other changes implemented by government in past years. The purpose of this study is to examine and outline the specific implications that the amendments to legislation regarding fixed-term contracts have on a pension and provident fund company in Gauteng, South Africa. This research will therefore highlight the implications (positive and negative) concerning the changes to section 198B on a pension and provident fund organisation in Gauteng, South Africa. The qualitative investigatory study was conducted with six employees of a pension and provident fund company which makes use of fixed term contract employees, until data saturation was reached. The data was collected by means of individual in depth interviews. The results of the study clearly indicate that the changes to section 198B will have both negative and positive implications. Some of the negative implications are that organisation have had to incur increased employment costs as a result of having to provide equal benefits and conditions of employment to all fixed term contract employees. Organisations now have to review the necessity of deploying fixed term contracts and where required to do away with such contracts. The implication here is that, the employment flexibility which organisations previously had has now been removed. Some of the positive implications are that, a few employees who had been on fixed term contracts were employed on a permanent basis after the changes came into effect. Employees experienced greater job security and were offered much needed benefits such as medical aid, pension and disability benefits. Permanent and fixed term contract employees are now treated equally. Part-time employees have better job security and the enhanced ability to enforce statutory rights in terms of equal treatment in employment by evoking enforcement mechanisms such as the Commission for Conciliation, Mediation and Arbitration (CCMA), labour courts and bargaining councils with jurisdiction to arbitrate matters. / Business Management / M. Com. (Business Management)

This Master´s thesis deals with the impact of legislative changes in the realm of lotteries on the funding of sports by municipalities. This issue is explored in the practical part and the town of Jindřichův Hradec was used as an example. The aim of the thesis is to characterize the system of the funding of sports. Also, the thesis compares and contrasts the legislative state of the Act No 202/1990 Coll. of lotteries and similar games before and after its amendment which came into force on 1st January 2012. Finally, the thesis describes and assesses the support of sport clubs and sport associations by the town of Jindřichův Hradec, including practical calculations of the effects the law amendment had on the local handball club and its financial resources. It was found out that, in comparison with similar-scale cities, the town of Jindřichův Hradec provided above-average financial resources into the field of sport. The comparison of subsidy rules revealed that the new subsidy program presents the improvement, especially with the following aspects. First, there is the introduction of the preferred sport clubs institution. Second, there is the cancellation of the initial division into categories. Third, there is the establishment of the independence of the grant committee members. After an initial hesitation, the town approached the division of the money gained from lotteries very transparently and it usually tied up the allocation of the revenues to a current subsidy system. As far as the local handball club is concerned, there was palpable a positive change between the periods before and after the amendment.