The Thesis is focused on the concepts of audit committee and audit quality, which are the basic control mechanisms for the quality of financial statements. The Thesis first presents the reasons and conditions for the appointment of audit committee, then follows with the legal rules applicable for mandatory audit of financial statements and presents some common definitions and measures of audit quality. Next, the new regulation for mandatory audit in the European Union is presented. The practical part of the Thesis starts with an analysis of the annual reports of the companies that are a part of CZECH TOP 100 for the year 2014. The analysis is focused on auditor choice, audit fees, public interest entities and their obligation to appoint an audit committee. The next part contains an empirical analysis of the association between audit committee existence, auditor choice and audit quality, which is defined as the quality of reported earnings.

The main aim of this work is to analyze approache of different methods providing public goods in the public interest by municipalities with extended powers in the Czech Republic. In addition to the characteristics of individual methods the work focuses on legislation, particularly the new regulation on public procurement under the Act no. 134/2016 Coll., On public procurement. The aim of this study is to compare internal regulations of local governments for the procurement of small scale, beyond what the law requires. It refers to the release of the required transparency in these processes and the associated increase in administrative burdens for procurers and suppliers of public procurement.

The topic of public services is a complex societal issue, which touches upon such questions which are on the border of legal and economic research and comprises various ideas of societal arrangements. The provision of public services in European societies is seen as a constitutive element of the European social model(s). This issue is experiencing a remarkable revival in academic work as well as in political discourse. The aim of this Master's Thesis is to provide an insight into the process of the Europeanization of public services. The Thesis is embarking on questions comprising the national variations of public services, the transformation of the welfare state and the European social model (or models). The common theme which is connecting the different strands of the Thesis is the idea of the crucial influence of European integration on all of these aspects, the process of which has a far-reaching influence on the role and shape of public services and thus on the future societal development in the individual Member states as well as European society as a whole.

A l’heure où l’institution judiciaire est placée au coeur des débats de société, le statut et le rôle du parquet apparaissent comme des questions centrales de la réforme de la justice. Injonctions de la Cour européenne des droits de l’Homme, incohérences du modèle français: le parquet connaît une crise profonde de légitimité. Une réflexion théorique s’impose afin de construire un modèle cohérent et de donner aux représentants de la société, garants de l’intérêt général et des libertés individuelles une indiscutable légitimité. Celle-ci doit s’envisager au regard de la position du ministère public dans l’appareil d’Etat, à travers les procédures qu’il applique et les objectifs qu’il doit poursuivre. Après avoir envisagé la légitimité du ministère public au sein de l’autorité judiciaire, examiné les spécificités et les incohérences de son statut tant en droit interne que sous l’éclairage européen, il apparaît nécessaire de démontrer que ses différentes fonctions en matière pénale, civile et commerciale, font de lui un acteur indispensable de l’autorité judiciaire et complémentaire du juge, son statut ne pouvant s’envisager qu’à la mesure des missions qui lui sont confiées. / At a time in which the institutions of the judiciary are at the heart of public debate, it is apparent that the status and role of the Public Prosecutor are key issues in judicial reform. Further to rulings from the European Court of Human Rights and inconsistencies within the French model itself, the office of the Public Prosecutor in France is undergoing a profound crisis of legitimacy. A theoretical assessment appears necessary in order to produce an appropriate and coherent model giving indisputable legitimacy to those representatives of society who are to protect public interest and individual freedoms. Such legitimacy is to be considered in light of the position of the Public Prosecutor in the apparatus of State, the procedures he must follow and the objectives he must pursue. Having highlighted the lack of statutory safeguards applicable to the office of the French Public Prosecutor, and considering its legitimacy within the judiciary, it appears that by the very nature of its various criminal, civil and commercial functions, and given the tasks entrusted to it, the office of Public Prosecutor must be fulfilled by members of the judiciary who benefit, as such, from the same statutory guarantees as judges

This dissertation examines the stated principle of the supremacy of the public interest over private interest, which is considered in the Brazilian administrative law as one of its pillars, as opposed to the interests of the citizen. The objective is to examine whether this implicit principle really exists in the legal system. Therefore, based on introductory talks-about historical notes about administrative law and state power, and seek the origin and relevance of the principle of the supremacy of the public interest, investigating the indeterminate concept of the public interest as well as the various understandings light on this principle and its influence on the construction of administrative law with current reflections on essentially the period of the welfare state, in pursuit of achievement of full citizenship rights. Then goes on to investigate the situation of the individual, on the rights and guarantees inherent to human dignity. We continue doing an investigation on existing concepts about legal standard, detailing the concept of legal principle and identify proportionality as a measure for weighting of core values and not as a principle. The conclusion reached by pervades counterbalancing and the mitigation principle in favor of the democratic rule of law and protecting citizens. / A presente dissertação versa sobre o dito princípio da supremacia do interesse público sobre o interesse particular, sendo este considerado no direito administrativo brasileiro como um dos seus pilares, quando contrapostos aos interesses do cidadão. Objetiva-se examinar se esse princípio implícito realmente existe no ordenamento jurídico. Para tanto, em sede introdutória, discorre-se sobre notas históricas acerca do direito administrativo e do poder estatal, além de buscar a origem e relevância do princípio da supremacia do interesse público, investigando o conceito indeterminado do interesse público, bem como os diversos entendimentos acerca do comentado princípio e sua influência na construção do direito administrativo atual com reflexos diante essencialmente do período do Estado Social, em busca da conquista de uma cidadania plena de direitos. Em seguida, passa-se a investigar a situação do indivíduo, diante dos direitos e garantias fundamentais, inerente à sua dignidade humana. Prossegue-se fazendo uma averiguação acerca dos conceitos existentes sobre norma jurídica, pormenorizando o conceito de princípio jurídico, além de identificar a proporcionalidade como medida de ponderação de valores fundamentais e não como princípio. A conclusão alcançada perpassa pelo sopesamento e pela mitigação do princípio em prol do Estado Democrático de Direito e da proteção ao cidadão.

Le phénomène de désétatisation de l’utilisation de la notion d’intérêt général conduit à s’intéresser au rôle que cette notion joue dans le cadre du système de la Convention. Dans le contexte de la Convention européenne des droits de l’Homme, l’intérêt général ne se manifeste pas seulement comme un concept consubstantiellement lié à l’État. En effet, la nature indéterminée, flexible et fonctionnelle de l’intérêt général permet l’utilisation de cette notion par les divers acteurs du système conventionnel et facilite, par conséquent, son intégration dans ce même système. Face à une diversité des utilisateurs de la notion d’intérêt général, l’utilisation effectuée par la Cour européenne des droits de l’Homme se démarque en particulier en raison de son pouvoir d’interprète authentique. Cela permet de s’interroger sur l’existence d’une conception de l’intérêt général propre au système de la Convention ainsi que sur les fonctions que l’intérêt général occupe dans le cadre de ce système. / The phenomenon of destatization of the use of the notion of general interest raises questions with regard to the role that this concept plays in the system of the European Convention on Human Rights. In the context of the European Convention, the general interest does not manifest itself as a concept consubstantially linked to the State. Indeed, the indeterminate, flexible and functional nature of the general interest allows the use of this concept by various actors of the system of the European Convention and facilitates its integration into this system. Faced with the diversity of users of the concept of general interest, the use by the European Court of Human Rights stands out in particular because of its power of authentic interpretation. This makes it possible to question the existence of a conception of the general interest specific to the system of the Convention and to research the functions of general interest in this context.

The focus of this study was to investigate what makes the Mazabuka Municipal Council (hereafter regularly referred to as “the Council”) in Zambia attractive as an employer to the respondents by embedding it into a person-institution fit framework. Against this background, the main aim was to determine the PSM levels of employees at the Council. The quantitative research design was chosen as the most appropriate while, the post-positivist paradigm was adopted as the interpretive framework for this study. Triangulation was used thus, a mix of research methods particularly, a literature review, document analysis and a closed-ended self-administered questionnaire. Out of a population of 174 full-time employees targeted at the Council only 150 questionnaires were returned and used in the analysis. Results showed high PSM levels among majority of employees. Nonetheless, only the gender category showed differences in mean values, with males being more inclined to all the three PSM antecedents (public interest, self-sacrifice, compassion) than females. The findings could serve as an important instrument for the Council to consider in order to maintain the high PSM levels existing among its employees. Conversely, the Council may adopt certain recommendations (practical insights) derived from the study such as: to consider PSM as an important aspect in future recruitments and to develop an incentive system in order to maintain the high PSM levels that employees have when joining the Council as a preferred employer. By exploring the PSM levels of employees at a local authority in Zambia, such as the Mazabuka Municipal Council, the study endeavoured to make a contribution to the current literature on PSM theory in this context. / Public Administration and Management / M. P. A. (Public Administration)

The theme of this work is expert activities in the expropriation proceedings. In the first part of this paper will focus generally on expropriation and on terms that are associated with this institute. I will also consider the purpose of expropriation and the laws under which it is possible to carry out the expropriation. A description of the actual course of the dispossession, respectively. expropriation under the Expropriation Act. In the next section I will deal with expert activities in the expropriation proceedings, ie the status of an expert in the expropriation proceedings, the structure of the expert report and its appurtenances and eventually own appreciation for the expropriation proceedings. In the last part of this work create a training expert opinion for the purpose of expropriation, which is evident from its structure.

Les champs du droit d'auteur et de la culture semblent a priori guidés par des logiques diamétralement opposées : logique personnaliste pour l'un, logique publique culturelle, pour l'autre. Notre étude se donne cependant pour objectif de dépasser ce postulat en démontrant la manière dont les logiques personnaliste et publique culturelle s'entrecroisent. L'immatériel constitue aujourd'hui un levier incontournable de l'action publique. Réciproquement, en droit d'auteur, le législateur instaure un véritable dialogue entre logique réservataire et intérêt général. Si la dimension sociale de la propriété littéraire et artistique est présente dès les origines du dispositif de protection, l'environnement numérique a néanmoins contribué à questionner de manière inédite la légitimité et les vertus du droit d'auteur. Sous l'effet de l'incursion réciproque d'une logique d'intérêt général en droit d'auteur et d'une logique personnaliste dans l'action publique culturelle, l'œuvre de l'esprit se trouve à la croisée des champs normatifs. Or, les impératifs publics qui s'expriment au sein de la sphère publique culturelle sont porteurs de changements pour le droit d'auteur. Plutôt que d'aborder la question de l'affirmation d'une logique publique culturelle en droit d'auteur sous le seul angle des tensions susceptibles de naître de la rencontre de ces champs normatifs, nos travaux s'attacheront à démontrer la construction d'une nouvelle figure du droit d'auteur. Au contact de ces impératifs publics, un espace singulier se construit au sein même du droit d'auteur tenant pour partie du droit privé, et pour partie du droit public. / The fields of copyright and culture seem to be guided by different logics. French copyright law is known to be author-oriented whereas the cultural field is guided by public interest. The aim of our study however is to prove this assumption wrong by demonstrating that both of these logics tend to intertwine. The intangible resources are nowadays a major lever of public action. Reciprocally, in the copyright law system, there is an important dialogue between public interest and author-centered philosophy. The common interest dimension goes way back to the very creation of copyright law. The digital environment contributes, nevertheless, to the raising of new questions about the virtues of copyright law. Those structural movements have a major impact on copyright law. Rather than address the matter of the assertion of a cultural public logic in copyright through the conflicts that can be raised by the meeting of these normative fields, we want to demonstrate the appearance of a new copyright figure. The encounter between the public imperatives and the copyright law creates a new space within the copyright system itself. This hybrid space is composed of both private and public law.

The dissertation deals with problematics of public benefit as a tool for providing services in the public interest, more concretely in relation to implementation of public benefit status to new Czech Civil Code. From the beginning the process recodification of new Civil Code the question of public benefit stirs up heated discussions. It's questioned what effects can the implementation of public benefit status have on non-profit sector. Besides development of this discussion dissertation deals with public benefit, public services and other terms from civic sector theories, as well with public benefit status in new Civil Code and in law systems in other countries and with draft law on public benefit. Powered by TCPDF (www.tcpdf.org)