[pt] A pesquisa realizou um diagnóstico e sugeriu oportunidades de melhoria ao processo de licenciamento ambiental federal de empreendimentos e atividades com significativo impacto ambiental. O objetivo definido foi a avaliação da eficácia do processo de licenciamento por agentes participantes. Para a realização da pesquisa foram conduzidas revisão bibliográfica, 11 entrevistas com partes interessadas chave no processo do órgão licenciador e de todos os órgãos intervenientes do processo. Foi ainda realizada pesquisa com questionário com 57 respondentes, atores do processo nos órgãos licenciadores e intervenientes, empresas privadas e consultores. O estudo analisou e consolidou as oportunidades de melhoria em 4 eixos principais: 1) alterações de processo - participação, publicidade, flexibilidade do processo, fluxograma, metodologia, implantação de sistema de gestão com indicadores e uso de ferramentas tecnológicas; 2) integração e planejamento conjunto das políticas públicas - gestão territorial, ambiental, social, econômica, agrária, energética, de saúde, de acesso à informações e planejamento setoriais; 3) regulamentação do processo de licenciamento ambiental, de procedimentos nas instituições e órgãos ambientais, revisão das sanções e penalidades administrativas e penais, revisão das normas legais, implantação de um código ambiental e tribunais de arbitragem e ambiental; 4) gestão e disponibilização dos recursos humanos e materiais, notadamente a capacitação, desenvolvimento e utilização de ferramentas, e informatização completa do sistema. A eficácia média foi a resposta de 68,42 por cento dos pesquisados. O tema é complexo, multisetorial e necessita de evolução e maturação em diversas áreas para a obtenção do salto necessário de eficiência, eficácia e efetividade no licenciamento federal. / [en] The improvement of environmental policies with procedures, action plans and control measures is demanded to the environmental-community-economic conflicts management, inherent of the development. States shall enact effective environmental legislation. Environmental standards, management objectives and priorities should reflect the environmental and developmental context to which they apply. Standards applied by some countries may be inappropriate and of unwarranted economic and social cost to other countries, in particular developing countries (Rio Declaration of Environment and Development, United Nations, ON, 1996). The Brazilian environmental national policy has as objective to preserve, improve and restore the environmental quality, and has multiple tools systems to achieve it, as the environmental impact assessment, environmental zoning, environmental planning among others. Although is undeniable the relevance of the remains means of the national environment policy, the environmental licensing had build up as one of the most effective to conserve the natural resources and ecological balance, regardless of the several brittleness that still need to be corrected (TRENNENPOHL, 2011). Environmental licensing is the administrative procedure run by the competent environmental institution to license the feasibility, implementation and operation of projects and activities considered effective or potential polluters. It is a complex procedure, with multidisciplinary studies, interaction with institutions and agencies, and usually run at the conceptual project stage, when it may has significant changes and the parameters still uncertain. The delay of the environmental licenses and permits issuance, the excessive bureaucracy, the lack of technical contingent, the imposition of excessive demands and the lack of the transparency results of significant schedule shortfalls and costs increase, what undermine the planning and cause legal uncertainty (FMASE, 2015).

The purpose of this thesis is to study the legitimacy perspective in sustainability reporting in the given context, and to find out whether Swedish construction companies define and value their legitimacy. In the thesis we have performed a qualitative study using the inductive method; in the research we have used hermeneutics as our starting point and constructionism as the research strategy. In the empirical part we have conducted structured interviews with a list of pre-formulated questions. For the interviews, we have chosen Sweden’s major property developers: Skanska AB, PEAB AB, NCC AB, JM AB and Midroc AB. Companies can get motivation to report their sustainability from their perceived obligation to support license to operate. Not all the companies use stakeholder analysis in the preparation of annual reports, which lets us assume that the companies base their choice of data mainly on internal perceptions of what is required. Data is not selected basing only on what company itself finds interesting; stakeholders’ information needs are reflected in the selection process, although, just like in the first question, not necessarily deliberately. Financial rationale is merely a criterion when choosing sustainability projects to work with; it does not define whether a company is focusing on sustainability in general. / Syftet med denna uppsats är att studera legitimitetsteorin hållbarhetsredovisningar i en särskild kontext och att studera om den svenska fastighetsutvecklingsbranschen definierar och värderar deras legitimitet. I vår uppsats har vi utfört en kvalitativ studie genom att använda induktiv metod. I forskningen har vi använt hermeneutik till att börja med och konstruktionism som forskningsmetodik. I vår empiri har vi utfört intervjuer med hjälp av ett frågeformulär. Till intervjuerna har vi valt Sveriges största fastighetsutvecklingsbolag: Skanska AB, PEAB AB, NCC AB, JM AB and Midroc AB. Bolagen kan motiveras att rapportera hållbarhet genom deras påtvingade skyldighet att upprätthålla licence to operate. Alla företag använder inte intressentanalys i förberedelserna inför årsrapporteringen, vilket ledde oss att antaga att företagen baserar deras val av innehåll huvudsakligen genom en intern föreställning om vad som förväntas från omvärlden. Fakta blir inte enbart utvald efter vad bolagen själv finner intressant. Intressenternas informationsbehov är reflekterade i urvalsprocessen, dock ej helt medvetet. Finansiella motiv är endast ett kriterium när företagen skall välja hållbarhetsprojekt; det avgör inte om ett företag fokuserar på hållbarhet i allmänhet.

The purpose of this diploma thesis is to use relevant economic knowledge for the analysis of the key legal aspects of the natural monopoly, particularly the main theoretical aspects thereto. The interpretation is not limited to principle features, however, it covers also the related issues. The text is focused mainly on electricity and gas industries. Apart from applicable law and legal books, the relevant case law of the Constitutional Court and Supreme Administrative Court of Czech Republic has been also a significant source of knowledge hereto. The European Union legal regulations and expert opinions of the European Commission have been taken into account as well. The diploma thesis is divided into five chapters. The first chapter is focused on economic aspects of the applicable law. It provides thorough overview concerning the model and its introduction into reviewed fields. The principal information, historical background and view of the critics are introduced. This chapter also labels the entities under the Czech law that are considered to be the natural monopolies. Furthermore, three basic fields of legal institutes that are subject to subsequent review are outlined. The second chapter defines elementary terms relevant for further research. Specifically, it covers the distribution,...

Le 25 juin 2011, Kofi Annan, déclare « avec le problème du changement climatique, la sécurité alimentaire et nutritionnelle mondiale est l’enjeu de notre époque ». En effet, les prévisions estiment que la population mondiale atteindra neuf milliards en 2050. Ces propos alarmants placent sur la sellette le phénomène en émergence de transactions internationales agricoles à grande échelle. Alors que la Banque mondiale encourage l’agrobusiness dans les pays en voie de développement, les mouvements sociaux crient à « l’accaparement des terres », avec une superficie totale de terres ayant changé de main, estimée entre 48,9 et 63,1 millions d’hectares. Le monde agricole est en crise, et le sujet de l’accaparement des terres est devenu incontournable dans les médias. Cette recherche interdisciplinaire se veut exploratoire. Elle a pour ambition de dégager comment pourrait s’amorcer la construction de l’acceptabilité sociale de l’industrie agricole à l’échelle internationale, en se basant sur les représentations des acteurs de « l’inacceptabilité de la situation ». Après avoir dégagé les grands enjeux du monde agricole, la question centrale de la légitimité des décisions publiques, c’est-à-dire des décisions ayant une portée publique, qu’elles soient prises par des acteurs privés ou publics, sera abordée. Par la suite, un parallèle sera établi avec le secteur minier, qui est confronté depuis plusieurs années à la notion de « risque social », en se concentrant plus particulièrement sur les instruments de régulation hybride, qui ont émergé en réponse à la crise de légitimité du secteur. La recherche se concentrera donc sur le processus d’homogénéisation du jugement d’acceptabilité sociale, au sein de l’industrie agricole, en analysant la couverture médiatique du phénomène, et en renforçant l’analyse par des entretiens semi-structurés avec différents acteurs oeuvrant dans des ONG internationales, des organisations internationales (comme la Banque mondiale ou la Société financière internationale), une multinationale d’envergure impliquée dans l’exploitation minière, ou des groupes d’investissement responsable. / June 25, 2011, Kofi Annan, said « the problem of climate change, global food and nutrition security is the challenge of our time. » As forecasts estimate the world population will achieve nine billion in 2050, the question of how the world is to be fed is thrust into startling focus. In this context, the emerging phenomenon of international agricultural transactions is on the spot. While the World Bank encourages agribusiness in developing countries, social movements denounce "land grabbing", with a total area of land that changed hands, estimated between 48.9 and 63.1 million hectares. The agricultural world is in crisis, and the subject of land grabbing has become a must in the media. This interdisciplinary research is intended to be exploratory and aims at identifying how the construction of the social acceptability of the agricultural industry at international level could be started, based on the representations of the actors of what is “unacceptable”. Having identified the main issues of the agricultural world, the central question of the legitimacy of public decisions, that is to say decisions having a public scope, whether taken by private or public actors, will be addressed. Subsequently, a parallel will be drawn with the mining sector, which has been confronted for several years with the notion of "social risk", focusing in particular on hybrid regulatory instruments, which emerged in response to the crisis of legitimacy of the sector. The research will therefore concentrate on the process of homogenization of the judgment of social acceptability within the agricultural industry, analyzing the media coverage of the phenomenon, and reinforcing the analysis by semistructured interviews with different actors working in international NGOs, international organizations (such as the World Bank or the International Finance Corporation), a large multinational involved in mining, or responsible investment groups.

Computer literacy has recently emerged as a new topic, complementing traditional literacy. While this issue affects every one of us, it is particularly important for people of post-productive age, who have not been able to become acquainted with information technology during their professional life. The National Computer Literacy Program provided a great opportunity to eliminate this illiteracy; unfortunately it came to an end together with termination of the Ministry of Informatics of the Czech Republic. It is striking that the State has been preparing projects in the area of e-Government, electronic census and electronic elections without having any developmental strategy for users of these ambitious projects. An opportunity to improve personal skills after the end of a professional career is provided by the University of the Third Age at the University of Economics, where students learn to use not only computers, but also the multimedia in the Graphic and Multimedia Laboratory. Unfortunately, this university is not accessible to everyone. The limitations consist particularly in the precondition of completed secondary education, but also in the available capacity. Thus, an option that is really available to everyone lies in the commercial sector, which offers a wide range of courses. These courses are provided either by software companies or by the ECDL (European Computer Driving License).

The purpose of this work is to summarize and explain the context around the licenses, license agreements and protection of intangible goods, with the main focus on industrial property, in particular, inventions, designs, utility models and trademarks. The first part is about clasiffication of intangible goods and characteristics of industrial property. Next part deals with the protection of intangible goods, particularly from the international point of view, i.e. international conventions and organizations. It also includes comparison of protection in the three major economic centers - Europe, USA and Japan. Next part deals with the license agreement. From the explanation of the concept of a license, through the reasons leading to such relations, to the procedure of negotiating about the license agreement and its content, including a model of patent licensing agreements.

The diploma thesis investigates issues of releasing a product on the market. It deals with its general safety and indicates its position in the area of intellectual property law. The main goal of the thesis is to offer a complex review of a means and ways of various products protection while they are being released on a consumer market by individual entrepreneuers with respect to different legal systems. One of the minor goal will discover the difficulty of product release on the market and will define in terms of legislation what each step includes and means for companies. The reader should understand the complexity of international law in the area of intellectual property law. The first chapter follows the prologue part and provide more information about the importance of product legal protection. The second chapter will enlighten complexity and difficulty of the term intellectual property itself. The third chapter is devoted to an analysis of international legal norms with respect to general legislation - international binding contracts and agreements. The fourth chapter is focused at term of trademark. The czech and european legislation will be compared. The fifth chapter describes computer legal protection and license contract. Again we will look into this issue from perspective of czech and european legislation. The sixth chapter will show the proper way of legal protection of actual american products.

This diploma thesis deals with selected legal questions regarding artwork in Czech Republic. Author focuses on artwork from copyright and civil legal perspective, specifically author´s rights and copyright and its legal protection (civil, administrative and criminal). It also addresses questions concerning licenses and licensing agreements, relation between artwork and its material object, buying and selling artwork, purchase agreement and other types of contract that artists usually encounter. The aim of this thesis is to identify the current state of legislation in this matter and issues that need to be addressed. Among other methods, author used a comparative method and a research in a form of survey in this thesis.

La régulation bancaire doit être vue comme le fait d'encadrer et de contrôler l'activité bancaire, en la soumettant au respect des diverses normes, pour en maîtriser les risques afin de préserver la sécurité des déposants, la stabilité du système financier et les grands équilibres économiques. Pour arriver à cette fin, la régulation bancaire s'appuie essentiellement sur la réglementation et la supervision.Les systèmes bancaires domestiques étant devenus de plus en plus interdépendants, il apparaît nécessaire de faire face aux menaces de la même manière, de façon coordonnée au niveau international ou, à tout le moins, au niveau régional. C'est ainsi que la CEMAC et l'UEMOA se sont dotés au lendemain des crises de 1990 d'un dispositif de régulation marqué par une pléthore de réglementations et des organes de supervision communautaires. Depuis la crise de la dette survenue en Europe, la régulation de l'activité bancaire a évolué dans cette région avec la création de l'Union bancaire. Ceci dit, la supervision des établissements bancaires a été confiée à la Banque Centrale Européenne au sein de l' UE bien qu'elle demeure partagée avec les autorités nationales. Il s'agira pour nous, dans le présent travail, de comparer les dispositifs de régulation en vigueur dans les régions de la CEMAC, de l'UEMOA, de l'UE. On verra comment les régions de l'Afrique Centrale , de l'Afrique de l'Ouest et de l'Europe organisent la régulation bancaire en vue de préserver la stabilité des banques. Pour y parvenir il faudra comparer les différents organes chargés de la régulation et les principales règles de régulation qui existent dans ces régions. / Banking regulation should be seen as the act of monitoring and controling banking, by subjecting the compliance with various standards to control risks to preserve the security of depositors , the stability of the financial system and major economic balances. To achieve this, the banking regulation is based mainly on regulation and supervision. Domestic banking systems have become increasingly interdependent, it is necessary to deal with threats in the same way , in a coordinated manner at the international level or at least at the regional level . Thus CEMAC and UEMOA have adopted in the aftermath of the 1990 crisis a control device marked by a plethora of regulations and community oversight bodies . Since the debt crisis in Europe, the regulation of banking has evolved in this region with the creation of the banking union . That said, the supervision of banks has been entrusted to the European Central Bank within the EU although it remains shared with the national authorities.In the course of this work, our task will be to compare the existing control devices in the CEMAC region , UEMOA , EU . We shall review and find how the regions of Central Africa, West Africa and Europe organize banking regulation in order to preserve the stability of their banks. To achieve this goal, a comparison of the various bodies responsible for the regulation and the main regulatory rules that exist in these regions are deemed necessary.

This master´s thesis concerns optimalization of company taxation. The aim is, through analysis of the company KHF GROUP, s.r.o., suggest steps to optimalization of taxation.