Current studies illustrate that the development of the controller role has been where its focusis more about acting in the managements interest and to be a "business partner" which createsmore value for the company. Since most studies are completed in the private sector, we wanted to take the opportunity to examine the public sector to see whether the development has been carried out there. A development of the controller role means that the controller will have wider duties which could lead to an overload and non-controllable role. We have studied both new and old articles, collected and compared controller's duties towards our empiricism. We chose to limit ourselves to four municipalities in Skaraborg where we conducted a total of eight interviews to draw the fairest possible analysis. The purpose of the study was to see how controllers and even municipalities have been affected by this development, as recent studies present. After having compiled our empirical data collection, we could conclude that the majority feel that the tasks have become wider and where the skills are also becoming increasingly important. In the current situation, the basis of our empirical data says that controllers have not been particularly affected by the development. Respondents feel that the controller role isunder control and not overloaded, but at the same time that the development must be slowed down. Otherwise it will not be long before such a situation arises. For this, we have also linked how important Controller's skills is to be able to handle this now so broad professional role. / Nuvarande studier belyser att en utveckling av controllerrollen har skett där dennes fokus alltmer handlar om att agera i ledningens intresse och vara en ”business partner” för att på så vis skapa mer värde åt företaget. Eftersom de flesta av dessa studier är gjorda inom den privata sektorn ville vi passa på att undersöka den offentliga sektorn för att se om samma utveckling har genomförts där. En utveckling av yrkesrollen innebär att controllern får bredare arbetsuppgifter vilket skulle kunna leda till att rollen blir överbelastad och icke-kontrollerbar. Vi har med hjälp av äldre artiklar kombinerat med nyare artiklar ställt och jämfört controllerns arbetsuppgifter mot vår empiri. Vi valde att avgränsa oss till fyra kommuner inom Skaraborg där vi genomförde totalt åtta kvalitativa intervjuer för att kunna dra en så rättvis analys som möjligt. Syftet med studien var att kunna se hur controllers och även kommunerna har påverkats av denna utveckling som nyare studier tar upp. Efter att ha sammanställt vår empiriinsamling kunde vi dra slutsatsen att majoriteten upplever att arbetsuppgifterna har blivit bredare och därav har även kompetensen blivit allt viktigare. I dagsläget kan vi inte utifrån vår empiri säga att controllers har påverkats särskilt mycket av utvecklingen. Respondenterna upplever att yrkesrollen är under kontroll och inte överbelastad, men samtidigt att utvecklingen måste bromsas. Annars dröjer det inte länge förrän en sådan situation uppstår. Till detta har vi även kopplat hur pass viktig controllerns kompetens är för att kunna hantera denna nu så breda yrkesroll.

Syftet med denna kvalitativa fallstudie var att förstå vad som hindrar och/eller möjliggör för chefer i en kommunal förvaltning att bedriva ett systematiskt förbättringsarbete. Givet den omfattande ledarskapsforskningen avgränsades teoriavsnittet till litteratur och artiklar som ligger nära frågor om ledarskap med betoning på effektivitet och beteende; organisations-kultur, kvalitet, förändring etc. Sju chefer intervjuades om sin syn på ledarskap, sin arbetsdag och förbättringsarbete. En enklare analys gjordes därtill av chefernas kalendrar så de såg ut den vecka intervjun genomfördes. Struktureringen av intervjudata gjordes på hermeneutisk grund i en sexstegsprocess varigenom det initialt omfattande materialet kondenserades till studiens resultat. Utifrån detta genomfördes analysen med utgångspunkt från studiens frågeställningar och syfte. Författarens slutsats är att förutsättningarna för att bedriva ett systematiskt förbättringsarbete, i det aktuella fallet, tycks starkt begränsade. Resultatet indikerar att orsakerna står att finna på olika systemnivåer: det individuella planet (attityd, kunskap mm), på ledningsnivå (förvaltning och politik), på organisationsnivå (som klimat/kultur) och på den mer amorfa nivån ”omständigheterna”. Måhända uppfattar läsaren att rapportens senare delar, som resultat/analys, diskussion och slut-sats, är skriven i väl dystra toner. Författaren diskuterar detta kort i diskussionsavsnittet. / The purpose of this qualitative case study was to understand what impedes and/or facilitates for some managers in a public administration body to deal with quality management. Given the extensive research on leadership, the chapter on theories was limited to literature and articles on leadership with a focus on i.a. effectiveness and behaviour; organizational culture, quality and change. Seven managers were interviewed about how they perceive leadership, their working day and quality management. A basic analysis was made of the managers’ calendars as they looked the week of the interview. The structuring of data was done on hermeneutical grounds in a six-step-process by which the initially voluminous material was condensed to the result of this study, from which the analysis was made with the questions and purpose of the study being the point of departure. The author concludes that the conditions for executing quality management, in this particular case, seems greatly confined. Data suggests that reasons for this are found on different system levels such as the individual level (attitudes, knowledge etc); the leadership level (administration and politics); the organizational level (climate/culture) and on the more amorphous level of “circum-stances”. It may be that the reader of this report perceives the conclusion to be rather “dark”. The author comments briefly on this in the discussion chapter

The main aim of this thesis is to get acquainted with issues concerning the non-profit sector in Czech Republic. The first part is theoretical, and defines the concrete types of non-profit organizations and their legal regulations. Further attention is paid to accounting for non-profit organizations, and definitions of terms commonly used in connection with non-profit organizations such as fundraising or self-financing. The second part describes the economy of a specific non-profit organization, namely Domov Sue Ryder, a public benefit organization. This part analyzes the revenues, expenses, and profit of Domov Sue Ryder for the period 2006 - 2009 in distribution to main and additional activities.

The thesis deals with a motivation of workers in the non-profit sector who participate in a run of organizations as volunteers. In the theoretical part basic concepts are explained with an emphasis on personality and motivation. Specifics of the non-profit sector and a voluntary question are clarified and in conclusion selected nonprofit organization -- Association of Scouts and Guides of the Czech Republic is presented. The practical part is an empirical research. In its framework, results of a survey are evaluated, validity of the defined hypotheses is tested and a motivation program is proposed with the aim of workers'satisfaction and motivation increase.

The aim of the Thesis is to describe the environment of Public Sector Accounting in the Czech Republic, which is currently undergoing significant conceptual changes. The Thesis defines the "Accounting of the State Czech Republic" in terms of both the concept of public sector legislation and regulations, and also from the perspective of international context. An integral part is also survey, which aimed to identify public sector - accountants view of the ongoing reform.

The diploma thesis analyzes the impact of financial crisis, the decline in the economic system of Kazakhstan and in particular the impact on the banking system. The work is divided into three parts, which analyzing the impact of the crisis on the economy in the world and Kazakhstan, on the banking sector, and each chapter is accompanied by recommendations for their solution, and the overall summary. The first chapter defines the concept of financial crisis, disassembled typology and their origins. In addition, it is characterized by economy, banking and financial sectors in Kazakhstan and cause a crisis in the Republic. The second chapter analyzes the impact of financial crisis on the banking system in Kazakhstan, including an analysis of the banking sector itself. Subsequently, is evaluated the impact of the crisis by monitoring of bank assets, the quality of loans, deposits, foreign debt and rating. The third chapter is devoted to the consequences and lessons for the economy and banking sector of Kazakhstan and the various approaches to solving the crisis in the countries of the Commonwealth of Independent States. At the conclusion of the work were reviewed and accepted hypotheses set out in the introduction.

This thesis deals with the current situation in the use of marketing communications activities in the realm of the public sector. After placing the issue of the work, followed by an explanation of the significance of marketing communication use in the state sector, the share of public sector to create the image of law, the importance of linking public sector - citizen in relation to the perception of non-commercial sector. The text outlines the methodology for the use of marketing communication strategies in public administration, and there are examples of communication techniques which public institutions in the Czech Republic use. The next chapter deals with similar situations in the Principality of Liechtenstein including a comparison with the Czech Republic. The practical part deals with the marketing research among Czech citizens and institutions of governance in the country related to the thesis topic.

The graduation thesis deals with employee working efficiency in the banking sector. In the first, empiric part, it focuses on motivation, the main instrument how to increase work efficiency. The other point of interest is manager that has the strongest influence on employees and organization making with its culture the right atmosphere for work of manager and employees. The second part is based on research in the field of increasing work efficiency, especially motivation of different bank institutions. Finally, it offers sugesstions how to enhance work efficiency in the banking sector.

The aim of this thesis is analysis of the impact of the financial and economic crisis on the Czech banking sector between 2008 and 2010. The theoretic section describes methods and technics of bank assessment based on financial indicators. The application section contains of analysis of the impacts on aggregate numbers of the Czech bank sector and the impacts on selected Czech banks. Conclusion of the thesis summarises individual impacts of the crises and explains their causes. In the end thesis results in comparison of performance between the Czech banks and their foreign owners.

The thesis focuses on the industrial sector of the chinese economy that is important for its performance not only for the domestic but also for the international market. The first chapter is dedicated to liberalization processess and beginnings of industrialization after 1978. The following chapter, which starts with the accession of China to the WTO and ends with the year 2010, concentrates on five-year plans, statistics and recent trends that describe this period of time. The task of the last chapter is to present various expectations concerning the future development of industry in terms of contemporary and newly started changes to the chinese economy.