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Géobiologie, fengshui et démarche environnementale dans l’habitat : pratiques professionnelles et représentations / Geobiology, fengshui and environmental approach in housing : profesionnal pratices and representationsFries, Cécile 01 June 2017 (has links)
Dans un contexte d’inscription de l’habitat français contemporain dans une pratique durable, il s’agit de s’interroger sur les conceptions alternatives actuellement mises en œuvre, à savoir la géobiologie et le fengshui. Deux perspectives sont adoptées : les pratiques professionnelles et les représentations de la relation environnement-humain. Quelles sont les pratiques professionnelles et les représentations de la relation de l’environnement à l’humain dans l’habitat des praticiens de la géobiologie, du fengshui et de la démarche environnementale ? Que peuvent nous dire ces conceptions traditionnelles de l’habitat de la démarche environnementale dominante ? Quelles perméabilités existent éventuellement entre ces pratiques ?Deux situations se dessinent a priori : les praticiens de la géobiologie et du fengshui développeraient une vision holiste à tendance moniste de la relation de l’environnement à l’humain, tandis que les architectes de la démarche environnementale en auraient une vision plus naturaliste. L’enquête menée pour explorer cette hypothèse repose sur trois principaux corpus : 45 entretiens de praticiens, l’analyse de 18 ouvrages de référence et de 9 projets architecturaux, tous issus des trois conceptions de l’habitat étudiées.Des parcours biographiques en rupture pour des pratiques quasi-professionnelles de la géobiologie et du fengshui, des représentations variées de l’environnement et de l’humain déclinées autour de grandes figures, et l’apparition de « transferts » de représentations à l’origine de la définition de modes d’être au monde qualitatifs et éthiques, ou « habitabilités », sont les principaux résultats de cette recherche. Jusqu’ici angles morts de la recherche contemporaine en tant que conceptions de l’habitat, la géobiologie et le fengshui constituent sans doute des phénomènes qui nous permettent de questionner la production architecturale et urbaine contemporaine, et plus largement notre écologie. C’est l’objectif ultime de cette recherche, qui mobilise des apports issus de différents champs de la sociologie, tout en proposant un regard pluridisciplinaire au service de la définition d’une philosophie de l’habiter et d’une socio-anthropologie de l’habitat. / Today, as french housing is becoming « sustainable », it is time to question ourselves about the practice of alternative conceptions, like geobiology and fengshui. Two points of view are at stake : professional pratices and representations of the relation between environment and human being. What are this practices and representations developed by geobiology and fengshui practioners ? What can these traditional conceptions tell us about the prevalent environmental approach ? Which connexions possibly exist between them ?Two situations seem to shap : the geobiology and fengshui practitioners would have a holist and monist perception of the environment-humain being relation, while the architects of the environmental approach would have a naturalist one. Three main corpus compound the empirical research : 45 interviews with practitioners, an analysis of 18 reference books, and an analysis of 9 archtectural projects, all coming from the three housing conceptions studied.Rupture biographic paths and near professional practices for the geobiology and fengshui, varied representations of environment and human being clustered around big types, existence of a « transfer » phenomenon wich leads to the definition of qualititve ad ethical ways of being, or « habitabilities », are the main results of this reseach. Geobiology and fengshui are certainly able to interrogate architectural and urban production, as our ecology. It was the final goal of this reseach, which lies on diferent sociology fields, and tries to propose a multidsciplinary look which aimes at the definition of a philosophy of live-in and a socio-anthropology of housing.
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Exploring the Professional Responsibilities of Educators in Special Day Schools Serving Secondary Students with Emotional DisabilitiesClark, Susan Zivkovich 26 January 2007 (has links)
The Individuals with Disabilities Education Improvement Act (IDEA, 2004) requires a free appropriate public education (FAPE) for students with disabilities in the least restrictive environment (LRE) with access to the general curriculum. The No Child Left Behind Act of 2001 (NCLB) emphasizes academic achievement for all students in public schools, and the use of challenging assessments to improve the quality of instruction. Because students with emotional disabilities (ED) are more likely to attend special day schools outside of the public school setting, and less likely to be instructed in general education classrooms (U.S. Department of Education, 2006), the professional responsibilities of teachers within special day schools must be addressed. The researcher examined the professional responsibilities and professional needs of teachers in special day schools, and how their administrators support them. Data were collected through a qualitative design using focus group methodology. Major findings that emerged regarding professional responsibilities were categorized as (a) knowing content, (b) designing instruction, (c) assessing student learning, (d) monitoring student behavior, (e) communicating with parents and agencies, and (f) remaining current through professional practices. Findings regarding the professional needs of teachers included improved professional development practices, and administrative support. Data revealed that teachers believed their administrators support them when they provide performance appraisal and offer opportunities for collegial support and collaboration. The findings suggest that (a) most of these special day school teachers were non-traditionally prepared special educators; (b) these teachers were challenged in achieving and maintaining instructional focus; (c) despite multiple challenges they were highly motivated; and (d) were provided insufficient instructional support. Considering the current national trend regarding the improvement of academic performance for all students, high stakes assessment, and accountability, more attention should be paid to preparing teachers in private day school for academic programs while still addressing the behavioral, social, and emotional needs of students. Joint participation in professional development activities would be beneficial and welcomed by these private day school teachers. / Ed. D.
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Représentations des travailleurs sociaux sur les conduites culturelles lors des conflits familiaux et incidences sur les pratiques professionnelles / Social workers' representations of cultural behaviour during family conflicts and their impact on professionnal practiceBlanchard, Marie-Madeleine 15 February 2016 (has links)
Les difficultés rencontrées par les populations immigrées sont le reflet exacerbé des inégalités sociales subies par les autres usagers dans les domaines de l’emploi, du logement, de la précarité… ; mais, en outre, du fait même de la migration, de profondes mutations sont vécues au sein de la sphère familiale avec une recomposition des rôles et des statuts, une nouvelle conception de l’autorité…. Soumises à rude épreuve, les relations intergénérationnelles et conjugales génèrent notamment des crises familiales pour lesquelles les institutions sont sollicitées. Aux difficultés de toute intervention sociale auprès des familles s’ajoutent, dans ces situations conflictuelles, des éléments liés à la diversité culturelle et à l’intégration, deux termes qui entretiennent un rapport ambigu et font l’objet de débats dans la société française.Bien que le mandat et les missions des assistants de service social s’inscrivent dans un cadre institutionnel et une éthique commune, les modes d’intervention en contexte migratoire sont multiples et divers, marqués par un style personnel de penser et d’agir, oscillant entre les deux pôles de l’"universel" et du "particulier". En étant chargés par les institutions d’accompagner les immigrés dans le processus d’intégration, les professionnels sont, bien entendu, porteurs de représentations sociales qui les amènent à agir de telle façon plutôt que de telle autre, au nom de certaines valeurs.Dans ces situations de crises intrafamiliales, la présence de l’altérité, de valeurs et de modèles culturels différents, révèle le « soi professionnel » des praticiens et fait émerger leurs représentations des conduites des immigrés. Ces représentations révèlent ainsi leurs systèmes de valeurs et les préjugés, leurs affects, de même que les attributions de sens et les jugements qui interpellent le fondement même de leurs rôles professionnels. Les représentations sociales remplissent une véritable fonction d’orientation des pratiques tout en exerçant une fonction identitaire en déterminant comment un groupe social donné se perçoit et perçoit les autres groupes avec lesquels il est en interaction.L’étude de la relation entre la perception des conduites sociales et culturelles des immigrés et les pratiques des Assistants de Service Social est au cœur de notre travail de recherche. La thèse vise à déterminer les différentes représentations en présence, les facteurs liés à leur émergence et leur rôle dans le choix du mode d’intervention. / Social disparities endured by social service users are exaggerated when encountered by immigrants: in employment, accommodation, precariousness… Besides, as a result of the migration itself, family spheres experience deep transformations through the re-composition of roles and status, through a new conception of authority. Relations between generations or inside the couple are put to the test, and sometimes generate family crisis for which institutions can be solicited. Any social intervention implies difficulties, but in addition to those conflicting situations in families, other elements must be considered, which are connected to cultural diversity and integration – both ambiguous terms that are very controversial in French society.Social workers’ mandate and missions belong to common institution and ethic, but the ways of intervention in a migratory context are multiple and diverse. They are the result of personal methods of thinking and doing, fluctuating between the ‘universal’ and the ‘particular’. Professionals are in charge of helping immigrants throughout the process of integration, and have of course their own social representations that lead to act one way or another, for the sake of certain values.In those situations of internal family crisis, otherness and cultural and value models bring the practitioner’s ‘professional self’ to the light and reveal his/her representation about the immigrants’ behaviour; value system and prejudice, affects, interpretations and judgements put a question to the very foundation of their professional roles. Social representations orientate practices and also fulfill an identity function by determining how a certain group conceive of themselves and of groups they interact with.The study of the relation between the immigrants’ social and cultural behaviour and the Social Workers’s practices is the central point of this research. The dissertation aims to determine the different representations at stake, how they come out and influence the mode of intervention.
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Arquitetura e domínio técnico: a prática de Marcos Acayaba / Architecture and technical domain: practice of Marcos AcayabaNakanishi, Tatiana Midori 10 October 2007 (has links)
A importância do domínio técnico na arquitetura vem sendo debatida desde meados do século XVIII. Apesar disso, verifica-se na atuação de muitos arquitetos contemporâneos uma deficiência no desenvolvimento e detalhamento de soluções construtivas. A pesquisa objetiva estudar a relação do arquiteto com a questão da técnica, desde o início do processo projetual até a obra construída, a partir da experiência do arquiteto Marcos Acayaba, que se destaca por desenvolver soluções conceituais e espaciais intimamente atreladas a um rigoroso tratamento técnico, transitando por diversos materiais e sistemas construtivos. O método de pesquisa abrange levantamentos bibliográficos e documentais referentes à atuação do arquiteto e ao desenvolvimento de oito projetos cujas soluções construtivas são descritas e analisadas através de dados coletados em visitas às obras e entrevistas com Acayaba e seus parceiros profissionais. Como resultado, aponta fatores determinantes na formação e na atividade do arquiteto que, embasados pelos estudos detalhados dos projetos e seus recursos construtivos, demonstram que o domínio técnico pode ser um importante instrumento para o pensar e o fazer arquitetônico. / The importance of the technical domain has been discussed since the middle of the seventeenth century. Although, we can see some deficiency at the development and at the construction solution\'s detailing on the performance of several contemporary architects. This paper intends to study the architect\'s relationship with the technique itself, since the beginning of the design process until the constructed building, starting from the architect Marcos Acayaba\'s experience, who outstand for developing conceptual and space solutions strongly connected to a rigorous technical treatment, transiting among several materials and building systems. The research\'s method includes bibliographical and documental survey referring to the architect\'s performance and the development of eight design projects which the construction\'s solutions are described and analyzed through collected data that come from visits to construction places and interviews with Marcos Acayaba himself and his professional partners. As a result, this paper points determinant factors on the professional formation and the architects\' activities, that based on the last studies detailed on the projects, their building resources show that the technical domain might be an important instrument to the thinking and the caring through of the architect.
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Une immersion dans le projet "Réinventons nos places" à Paris (Places des Fêtes, de la Nation et de la Bastille) : une analyse de situations de travail et de productions de connaissances au sein des services de la Ville de Paris / An immersion into the Parisian project called “Réinventons nos places” (with a focus on three public squares Place des Fêtes, Place de la Nation, and Place de la Bastille) : an analysis of working situations and of the generation of knowledge withiDelarc, Morgane 01 October 2018 (has links)
Cette thèse étudie les évolutions de pratiques et de savoirs au sein des services de la Ville de Paris, en entrant par un grand projet d’espaces publics parisien : « Réinventons nos places ». En s’appuyant plus particulièrement sur trois réaménagements de places publiques (Place des Fêtes, Place de la Nation et Place de la Bastille), elle a souhaité observer des situations de travail au sein de ce projet. Elle vise ainsi à analyser l’adaptation des professionnels à divers défis posés par la Mairie de Paris dans ce cadre (intégration du genre dans un projet d’espace public, objets numériques, nouvelles temporalités dans les processus de projet et de gestion des espaces...). L’étude de cette adaptation des services « en situation de travail » conduit à décrire, pour partie, des processus de productions de connaissances théoriques et/ou pratiques dans un contexte situé. In fine, la Mairie de Paris à travers des modifications apportées progressivement au travail, aux schémas d’acteurs et aux objectifs du projet, semble vouloir construire un «nouveau modèle» d’aménagement des espaces publics. Nous étudions une première étape de cette construction, au cours de laquelle les ingénieurs et les architectes de la Ville s’adaptent et participent à travers, notamment, la construction et la traduction de ces objets encore inconnus à un territoire spécifique et à un contexte qu’ils connaissent : les espaces publics à Paris. / The aim of this thesis is to observe the evolution of the specific knowledge and practices of the City of Paris’ technical services and this, through the example of an ambitious Parisian urban development project called “Réinventons nos places”. The study focuses on the professional activities performed in the development of three public squares (Place des Fêtes, Place de la Nation, and Place de la Bastille), with the purpose to see how the specialists adapted themselves to the various challenges offered by the City council (for instance, to take into account : the Gender in the development of a public space, digital objects, innovation in project management and in the way of managing space)... To examine this process “in a work situation” will lead us, for example, to describe the way these specialists will assimilate new knowledge and know-how in this particular context. Ultimately, the City Council, when progressively adapting the work and the work organization of the various actors, as well as the project goawls themselves, seems to be aiming at the creation of a “new model”, a new way of developing public spaces. We are going to examine the first step within this new way, in which engineers and architects have to reconsider their habits in order to meet new demands – they do this, notably, by making still unknown objects and by fitting them into both a specific area and a background they know well : Paris’ public spaces
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Arquitetura e domínio técnico: a prática de Marcos Acayaba / Architecture and technical domain: practice of Marcos AcayabaTatiana Midori Nakanishi 10 October 2007 (has links)
A importância do domínio técnico na arquitetura vem sendo debatida desde meados do século XVIII. Apesar disso, verifica-se na atuação de muitos arquitetos contemporâneos uma deficiência no desenvolvimento e detalhamento de soluções construtivas. A pesquisa objetiva estudar a relação do arquiteto com a questão da técnica, desde o início do processo projetual até a obra construída, a partir da experiência do arquiteto Marcos Acayaba, que se destaca por desenvolver soluções conceituais e espaciais intimamente atreladas a um rigoroso tratamento técnico, transitando por diversos materiais e sistemas construtivos. O método de pesquisa abrange levantamentos bibliográficos e documentais referentes à atuação do arquiteto e ao desenvolvimento de oito projetos cujas soluções construtivas são descritas e analisadas através de dados coletados em visitas às obras e entrevistas com Acayaba e seus parceiros profissionais. Como resultado, aponta fatores determinantes na formação e na atividade do arquiteto que, embasados pelos estudos detalhados dos projetos e seus recursos construtivos, demonstram que o domínio técnico pode ser um importante instrumento para o pensar e o fazer arquitetônico. / The importance of the technical domain has been discussed since the middle of the seventeenth century. Although, we can see some deficiency at the development and at the construction solution\'s detailing on the performance of several contemporary architects. This paper intends to study the architect\'s relationship with the technique itself, since the beginning of the design process until the constructed building, starting from the architect Marcos Acayaba\'s experience, who outstand for developing conceptual and space solutions strongly connected to a rigorous technical treatment, transiting among several materials and building systems. The research\'s method includes bibliographical and documental survey referring to the architect\'s performance and the development of eight design projects which the construction\'s solutions are described and analyzed through collected data that come from visits to construction places and interviews with Marcos Acayaba himself and his professional partners. As a result, this paper points determinant factors on the professional formation and the architects\' activities, that based on the last studies detailed on the projects, their building resources show that the technical domain might be an important instrument to the thinking and the caring through of the architect.
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Deconstructing Differences In Effectiveness Of Teachers Of Tenth Grade Non-proficient Readers In One Florida School DistrictWilliams, Mary 01 January 2013 (has links)
Despite an intense focus and considerable financial commitment to remediate nonproficient readers in high school, the large suburban school district that was the target of this study had been unable to consistently improve student achievement in the lowest 25% of students as measured by outcomes on the FCAT Reading. Scholarly literature on high school reading had focused mostly on evaluation of curriculum rather than on teacher practices. A clear understanding of these differences in practice will inform future decisions related to staffing, scheduling, and professional learning. This study sought to identify the underlying professional and instructional differences between the most effective and least effective teachers of tenth grade intensive reading courses through teacher and principal/assistant principal surveys along with teacher evaluation data. This study revealed with regards to a teacher’s preparation to teach reading (research question one), that years of experience in the classroom and years of experience as a high school reading teacher were the only significant factors that influenced a teacher’s effectiveness. For research questions two and three; which had to do with the beliefs and professional practices of the teacher, the educationally relevant belief that the more effective teachers were more confident about their abilities than their less effective peers was noted. Research question four provided the data with regards to the general classroom teaching strategies and the adolescent reading strategies the effective teachers employed. This data revealed that the more effective teachers implemented posting and communicating daily and long term learning goals more frequently than their less effective peers. In addition, the general classroom teaching practices of efficient use of iii learning time, establishing and maintaining classroom routines, and checking for understanding proved to be educationally relevant. Additionally, the adolescent reading strategies of sustained silent reading, paired/partner readings, and students reading oneon-one with teacher, were educationally relevant as well. Finally, in regards to research question five, it was of statistical significance that administrators valued the use of the general classroom teaching strategy of posting and communicating daily and long term learning goals and were able to recognize the use of this strategy when observing and evaluating the teachers.
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Les négociations des plaidoyers de culpabilité : la pratique des avocats de la défenseEuvrard, Elsa 04 1900 (has links)
La présente étude cherche à décrire et à comprendre les pratiques professionnelles des avocats de la défense lors des négociations des plaidoyers de culpabilité, phénomène très courant bien qu’encore trop peu connu. Nous nous sommes intéressées auxpropos de douze avocats de la défense travaillant au Palais de Justice de Montréal. Nos analyses mettent en évidence différents éléments liés à la cause, à l’accusé ou aux considérations professionnelles des avocats qui peuvent avoir une influence sur le déroulement des négociations, mais surtout, elles montrent comment ces éléments peuvent être interprétés différemment selon les avocats et les cas qu’ils défendent. De plus, le discours des avocats sur le déroulement des négociations laisse entrevoir des pratiques différentes entre eux, selon leurs niveaux d’implication (dans le dossier, dans leurs relations…). / This research paper aims to describe and understand the professional practices of criminal lawyers during plea bargaining, a well established phenomenon which is more pervasive than is commonly understood. Our study focuses on interviews of twelve criminal lawyers working at the Montréal courthouse. Our analysis emphasizes different elements related to the case, the defendant or lawyers’ professional considerations that can influence the negotiation process. We also show how those elements can be seen in a different way depending on the lawyer and the specific case they defend. Moreover, our lawyers’ interviews show that there is no uniformity in the way they handle cases, depending on their level of involvement (in the case, in their relationships…).
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Problématique d'une éducation à la sexualité en milieu scolaire dans les pays d'Afrique Subsaharienne : L'exemple du Cameroun / Issue of education about sexuality in schools in the countries of Sub-Saharan Africa : The example of CameroonWafo, François 07 June 2012 (has links)
L’éducation à la sexualité est une réponse opposable au comportement sexuel à risque desjeunes. Plusieurs instances internationales (Unesco, OMS, Onusida, Unicef) encouragent sonintégration à l’école, notamment dans les pays d’Afrique subsaharienne où la prévalence desITS et VIH/sida demeure élevée. Toutefois, l’absence d’un corpus littéraire de référence enéducation à la sexualité rend difficile cette intégration. L’implémentation de cette éducation àl’école dans les pays d’Afrique subsaharienne nécessite une prise en compte des spécificitéssocioéconomiques, culturelles, institutionnelles et des conceptions individuelles des jeunessur la sexualité, qui sont des déterminants de leurs comportements sexuels. La mobilisationdes enseignants sur cette tâche n’est pas acquise, notamment en raison de multiplesrésistances dont ils font preuve, et dont il convient d’isoler les origines.Cette thèse est consacrée d’une part à l’étude des conceptions des élèves sur l’éducation à lasexualité et leurs besoins éducatifs exprimés et d’autre part, à l’étude des conceptions et despratiques professionnelles des enseignants en éducation à la sexualité au Cameroun. Dans laperspective d’élaborer des modèles théoriques d’intervention, et des dispositifs de formationdes enseignants en éducation à la sexualité qui soient adéquats au contexte africain, notrerecherche explore les facteurs susceptibles d’influer tant sur la mise en œuvre que la réussitede cette action à l’école dans les pays d’Afrique subsaharienne en s’appuyant sur l’exempledu Cameroun. Elle repose sur une enquête par questionnaire menée auprès des élèves desclasses de quatrième et de troisième d’enseignement général (n=3071), et des enseignants dupremier cycle de l’enseignement général (n=368) du Cameroun.Cette recherche montre que les conceptions individuelles des élèves sont plutôt favorables àl’éducation à la sexualité à l’école et qu’ils considèrent l’école et les enseignants comme desacteurs légitimes de cette éducation. Discutant peu de sexualité avec leurs parents, leursprincipales sources d’information est la télévision, l’école et Internet. Les élèves émettent desbesoins éducatifs s’articulant autour des cinq dimensions de la sexualité.Contrairement aux élèves, les enseignants ont des conceptions plutôt défavorables àl’éducation à la sexualité à l’école, renforcées par le peu de pratique qu’ils ont en éducation àla sexualité et le manque de formation. Près de la moitié des enseignants se dédouanent decette mission et remettent en cause son inclusion à l’école. Ils affichent une méconnaissancetant des besoins et des attentes réelles des élèves en éducation à la sexualité que des effets decette action éducative sur la santé des jeunes. Ils entretiennent également un fort sentimentd’incompétence pour cette action éducative. Pourtant, ces enseignants sont majoritairement enaccord avec le fait que l’éducation à la sexualité des jeunes est vraiment nécessaire. / Education on sexuality or “sex education” aims to reduce risky sexual behaviour amongadolescents and young adults in particular. Several international organisations (UNESCO,WHO, UNAIDS, UNICEF) encourage sex education in schools, particularly in countries ofsub-Saharan Africa where sexually transmitted infections (STI) and HIV/Aids remainfrequent. However the lack of literature on sex education in schools makes implementing suchpolicies difficult. Developing sex education in schools of sub-Saharan Africa requires takinginto account the specific socio-Economic, cultural and institutional contexts of these countries,as well as the individual conceptions that young people have of sexuality and whichdetermine their sexual behaviour. Teacher involvement in this task is not evident either, asteachers tend to resist implementing sex education for various reasons that should beidentified and analyzed.These PhD thesis studies pupil conceptions of sex education and the needs they identify inthis domain on one hand, and the conceptions and professional practices of teachers in sexeducation on the other hand, in the country of Cameroon. With the purpose of contributing thedevelopment of theoretical models of intervention and a framework for teacher training in sexeducation adapted to the African context, our research attempts to identify the factors thataffect the implementation and the success of sex education in sub-Saharan Africa via the caseof Cameroon. Our study is based on a survey of middle-School pupils (n=3071) and a surveyof general education teachers (n=368) in Cameroon.Results show that pupil individual conceptions are favourable to sex education in schools, andthat pupils consider their teachers and their schools to be legitimate providers of sexeducation. Pupils rarely discuss sexuality with their parents, whereas their main sources ofinformation on sexuality are the television, school, and the internet. The pupils expressededucational needs encompassing the five dimensions of sexuality.In contrast, we found that teachers do not tend to perceive sex education in schoolsfavourably. This position appears to be to be linked to their limited experience of teachingsexual education, and the lack of training they have received in the teaching of sex education.Nearly half of the teachers interviewed do not feel concerned by the subject and feel that sexeducation should not be taught in schools. Also teachers demonstrated an overall lack ofunderstanding of pupil needs and expectations as well as the impact that sex education couldhave on the health of their pupils. Many teachers maintain the position that they are notcompetent and in sex education and even that it is not their role. However the majority of theteachers investigated do agree that there is a real need for sex education for adolescents and young adults.
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Právní aspekty působení interního auditu a jeho role ve skupině ČEZ / Legal aspects of the impact of internal audit and its role in the group CEZDrábková, Tereza January 2010 (has links)
The aim of this Master's thesis is to evaluate the model of internal audit in CEZ Group primarily in terms of compliance with applicable laws and the International Professional Practices Framework of Internal Auditing. The research was conducted by comparing the internal regulations and other CEZ Group's documents with current legislation and international Standards of internal audit. As expected, the main criteria are in accordance with current legislation. The main contribution of this model is cost-effective executing of internal audit and sharing the best practice across the CEZ Group. I think, main disadvantages are: dependence on the Board and CEO of CEZ, insufficient use of experts outside the CEZ Group, excluding profit from the price calculation of internal audit and certain conditions for the provision of internal audit services in subsidiaries.
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