Thesis deals with the quality control of audit firms in accordance with international regulations. Defining the requirements for quality based on the Code of Ethics and the International quality standard ISQC1. Part of this work is the practical demonstration of ISQC1 in the smaller audit firm. For comparison, there is a description of quality control in the U.S.

The diploma thesis deals with the transport of dangerous goods in courier services. It is divided into three parts. The first part explains the term dangerous goods and its interpretation in different legal standards. In this part selected articles of the ADR Agreement and IATA DGR Regulations for road and air transport of dangerous goods are described. After the theoretical part the practical part begins, which deals with the practical aspects of transport of dangerous goods by selected courier companies and the service provided. This part also tries to identify the incidents which may happen during the transport of dangerous goods. The third part of the diploma thesis examines the transport possibilities of a particular shipment, vaccine of the fox against rabies produced by Bioveta, a.s. company. This part suggests two possible ways of transporting the vaccine, describes the necessary formalities to be followed and compares the price offers of the surveyed companies for this transport.

Markets in Financial Instruments Directive I är ett direktiv framtaget av Europakommissionen som reglerar den finansiella marknaden i Europa, som ett resultat av finanskrisen som uppkom 2007. Direktivet har implementerats i hela Europa Unionen och infördes i Sverige 2007. Finanskrisen har lagt grunden för ytterligare skärpta regleringar för en effektivare tillsyn, eftersom det tidigare fanns reguljära brister på den finansiella marknaden. Från januari 2017 implementerades Markets in Financial Instruments Directive II och träder i lag i Sverige januari 2018. MiFiD II syftar till att täppa till de brister som funnits i det första direktivet. Syftet med studien är att undersöka om direktivet kan bidra till förändrade förutsättningar gällande konkurrens mellan aktörer som verkar på den finansiella marknaden samt vilka fördelar och nackdelar direktivet medför. En kvalitativ forskningsstrategi har tillämpats och semistrukturerade intervjuer har genomförts. Utvalda aktörer som verkar på den finansiella marknaden har intervjuats både personligt men också online. Ytterligare information om direktivet har samlats in från vetenskapliga artiklar, litteratur samt dokument från myndigheters hemsidor. Resultatet av studien visar att samtliga aktörer är positivt inställda till direktivet men att det fortfarande finns oklarheter gällande dess implementering, hur direktivet ska tolkas samt hur ett enhetligt utförande ska ske inom alla EU-länder. MiFID II syftar till att främja konkurrensen ytterligare, men baserat på respondenterna tenderar åtstramningarna att leda till ökade inträdesbarriärer, risk för stordriftsfördelar samt att mindre aktörer kan missgynnas. / Markets in Financial Instruments Directive I is a directive established by the European Commission that regulate the financial market in Europe as a result of the financial crisis that occurred in 2007. The Directive has been implemented in the European Union and introduced in Sweden in 2007. The financial crisis has laid the foundation of harder regulations and for supervision to be more effective, because of the previous shortcomings on the financial market. Markets in Financial Instruments Directive II were implemented in January 2017, and will be established as a law in Sweden in January 2018. The purpose of MiFID II is to overcome the shortcomings that have been identified in the first directive. The purpose of the study is to examine whether the directive can contribute to changing conditions for competition between players on the financial market and the advantages and disadvantages of the directive. The study has a qualitative research strategy, with a focus on semi-structured interviews. A number of players on the financial market have been interviewed both personally and online. Further, information on the directive has been collected from scientific articles, literature and documents from government websites. The result of the study shows that all respondents are positive to the directive but that there still are uncertainties about its implementation, how the directive should be interpreted and how all the EU countries should implement the directive in a uniform way. MiFID II aims to continue to improve the competition, but based on the respondents, harder requirements tends to increase barriers to entry, risk of economies of scale, and smaller players to be exposed.

Private limited liability company is a type of limited liability company used especially by small and medium-size enterprises. This form of company is very popular in and outside of Czech republic. In the last few years many countries have adopted new laws regulating private limited liability companies. In Czech republic it was Business Corporations Act in 2012 although many provisions were included in other acts. In Denmark this form of company is regulated in Danish Companies Act adopted in 2009. This thesis describes legal regulations on private limited liability companies in both Czech republic and Denmark. Description of Danish regulations is rather thorough since there is limited amount of other sources on this matter in Czech language. The aim of the thesis is to compare these regulations and their positive and negative aspects.

This thesis deals with the action and impact of the credit rating agencies in the capital markets during the financial crisis. The work is divided into two parts; the first part stresses the importance of a proper understanding of the rating, its characteristics, functions, users and the rating process. The emphasis is put on the market analysis of ratings and rating agencies in the U.S. and European market. The second part of this work is devoted to examining the issue of rating agencies during the crisis, which contributed to the spread of the financial crisis, criticism relevant issues and regulatory arrangements.

The diploma thesis is focused on marketing strategy plan of a private pharmacy using service blueprint as a marketing tool. At the beginning the thesis deals with characteristics of specifics and state regulations of pharmacy marketing. Then the thesis analyses Czech pharmacy market in particular with regard to the expansion of pharmacy chains and also puts emphasis on current pharmacy trends that influence management and marketing of private pharmacies. The main goal is firstly to describe the components of marketing mix that pharmacies might legally use as a part of their marketing strategy. Secondly the theoretical knowledge is applied to case study of Pötting's Pharmacy. The marketing strategy plan is based on situation analysis, service blueprint and questionnaire survey.

This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The final part is devoted to the company Czech Railways, comparison its income statement according to IFRS and CAS.

The diploma thesis deals with comparing profit or loss statement prepared according to IFRS and Czech accounting regulations. The theoretical part presents requirements and chosen parts (especially revenue, depreciation, borrowing costs, government grants, provisions and employee benefits) which are related to profit or loss statement of both accounting standards. The differences are highlighted right in the text, illustrative examples and tables are added as well for better understanding. Subsequently, the practical part is focused on analyzing profit reported according to both accounting standards, which includes an exposure of main reasons why the standards resulted in different profit amount. The main source of information is an annual report of ČD Cargo, a.s. in 2012 that includes financial statements assembled according to both standards, IFRS and Czech accounting standards.

The aim of this dissertation is an analysis of the regulatory framework for the procurement and distribution of stem cells in South Africa. This research includes aspects of the law of obligations, medical law and human rights law as found in the Bill of Rights. More specifically however, this dissertation attempts to bring to attention the shortcomings of chapter 8 of the National Health Act. An examination is undertaken according to the multilayered approach and therefore the proposed regulatory framework is examined within a constitutional framework, an ethical framework, the framework as established by common law, in this case the doctrine of informed consent and lastly within the national legislation framework as found in the National Health Act of 2003 and the regulations made in terms of the Act. This dissertation further entails a brief comparative study of the regulatory mechanisms of the United Kingdom as entrenched in the Human Fertilisation and Embryology Act of 2008 and the Human Tissue Act of 2004 and as practiced by the Human Fertilisation and Embryology Authority and the Human Tissue Authority. The analysis in this dissertation firstly provides an overview of the clinical manifestations and science of stem cell technology. Secondly, the impact of the Constitution of the Republic of South Africa is discussed with particular reference to the Bill of Rights on stem cell research and therapy. The most noteworthy conclusion to be made in this regard is that the embryo is not the bearer of constitutional rights. The ethical guidelines which act as regulatory tools in this field are then discussed with attention to general ethical principles as provided for by the Health Professions Council of South Africa as well as the Medical research Council. The doctrine of informed consent further enjoys attention as it is discussed in context of medical research and key issues are addressed regarding the process of obtaining consent in context of stem cell technologies. Certain recommendations are then made pertaining to the minimum scope required for lawful consent. Lastly a critical analysis is made of chapter 8 of the National Health Act. The findings which are made here lead to further recommendations regarding the regulation of stem cells. / Dissertation (LLM)--University of Pretoria, 2011. / Public Law / unrestricted

The perpetration of theft by employees in a nursing home is the subject of this study. The investigation focuses mainly on the theft of clients’/residents’ possessions by those people who are supposed to care for them. Previous research indicated a relationship between ethical climate and the behavioural outputs of employees in an organization. This research, which is mainly qualitative in nature, endeavours to study the assumed relation between ethical climate and theft by employees in a specific location, namely at Vergenoeg vir Seniors, an old age home in Pretoria. With the aid of a standardized questionnaire the nature of the ethical climate in the home is clarified. Thereafter the results are evaluated and investigated by utilizing (i) a focus group interview and (ii) six in- depth individual interviews. Certain substantial and formal tendencies which present themselves, are discussed fully. For example, it is detected that “rules and regulations” play a paramount role as regards ethical climate, whereas “friendship and team work” rate very low. Ethical climate however does affect employee theft. Therefore it is recommended that this aspect should be managed with care and should also enhance the climate type of “social responsibility”. Other recommendations involve the need for team building and proper job descriptions, as well as dealing with the perception of most older people that theft practices differ according to race. Finally, some suggestions for further study are made. / Dissertation (MCom (Human Resources Management))--University of Pretoria, 2005. / Human Resource Management / unrestricted