In my thesis I evaluated and assessed the activities of auditors in relation to the ethics of behavior in terms of legislation of the Czech Republic. I focused on the published cases of misconduct of auditors and the subsequent punitive sanctions. Ethical behavior is the basis for the auditor's professionalism. In connection with the accounting scandals and falsification of accounting and audit reports, the public began to discuss - among other things - auditors' liability for fraud detection leading to distorted accounts of the entities and the principles of ethical behavior started to get into the spotlight of auditors?, which was later enshrined in legal and professional standards including Code of Ethics of the International Federation of Accountants (IFAC). Expectations of many users of financial statements from the auditor's report are too high and usually go up beyond what the auditor can actually verify and confirm. However, it must be acknowledged that not all auditors are sufficiently aware of their responsibilities in relation to the distortion of financial statements due to fraud or misconduct, and adequately adapt their audit procedures due to them. Certainly worth mentioning is the most visible impact of accounting scandals in the accounting and auditing profession - the fall of Arthur Andersen, one of the former "Big Five" auditing firms. Accounting profession has responded by developing and tightening ethical standards with an emphasis on the conduct of professional accountants in the public interest, not only in the interests of individual clients or employers. The role of audit in society is irreplaceable. Quality of the audits undertaken, however, ultimately depends on the auditor's discipline and education, the control of the Council Chamber and also public oversight of auditing, as well as pressure of the users of financial statements and of the representatives on the appropriateness and quality of outputs. Ethics in the auditor's work and its compliance in life are the things that determine auditor?s reputation.

This thesis Stregthening the Competitiveness of the Company XYZ as a Supplier to Coca Cola Company Worldwide deals with the principles of the cooperation with Coca Cola Company and deals with potential resources that lead to encourage the strengthening of competitiveness. Theoretical part of the work includes knowledge about competitiveness and strengthening of the competitiveness. In the practical part, the theoretical knowledge is applied in practice. The main goal is to prove that the compliance of the cooperation principles with the main customer is one of the main means for enhancing competitiveness.

This master´s thesis deals with an actual theme, which is the business ethics and the corporate social responsibility. It includes view of main concepts. Then is documented situation in GEOtest Brno Company and realized the social audit. Results of the questionnaire research are analysed and completed by concept of introduction.

This diploma work deals with an actual theme which is the ethic in business and the social audit. It includes a view of the main concepts, beyond there is documented the situation in the firm. There is realized the social audit based on the acquired information and is suggested a Code of the Ethics.

The Thesis is devided in two parts, the theoretical and the practical part. The first one treats of the theoretical hypothesis of a business ethic issue. The second part is concentrated on analyzing the currently statement of the business ethic in the company Precheza a.s. conducted by questionnaire in the staff area.The sense of questioning is to find out the employe´s attitudes to the business ethic situation.The essential part of the practical work represent some items for enforcing the Precheza´s business ethic and for making better the currently statement.

Diese Arbeit verfolgt das Ziel, soziale Wirkungen einer ausgewählten Bibliothek gültig und verlässlich nachzuweisen. Sie beschäftigt sich mit dem vielschichtigen Problem, Tätigkeitszusammenhänge zu untersuchen, die bedeutsame Veränderungen hervorrufen und fragt nach dem Einfluss der Bibliothek in individueller und gesellschaftlicher Hinsicht. Dies steht im Zusammenhang mit der Leistungsbeurteilung einer Bibliothek. Ausgehend von verschiedenen Wirkungsdefinitionen im Kontext ihres theoretischen Hintergrundes (Kapitel eins) werden unterschiedliche Ansätze der Leistungs- und Wirkungsmessung verglichen (Kapitel zwei). Darauf aufbauend wird die Wahl des social-process-audit-Ansatzes begründet und führt im Kapitel drei zur Darstellung des Forschungsdesigns. Im Kapitel vier werden die Forschungsergebnisse vorgestellt. Die Ergebnisse dieser empirischen Untersuchung zeigen, dass die Wirkungen der ausgewählten Bibliothek gesellschaftlich bedeutsam sind. Durch ihr Angebot bewirkt diese Bibliothek nicht nur vielfältigen Nutzen, sondern auch Veränderungen innerhalb der Lebensbereiche ihrer Interessengruppen. Diese langfristigen sozialen Wirkungen können für die Bibliothek von strategischer Bedeutung sein. Die Besonderheiten der Arbeit bestehen darin, (1) dass gesellschaftliche Wirkungsbezüge gültig nachgewiesen worden sind, (2) dass nicht auf Nutzungszusammenhänge eingeschränkt, sondern im Kontext des Auftrages der Bibliothek untersucht wurde und (3) dass das Einbeziehen der Positionen aller relevanter Interessengruppen – sowohl in Hinblick auf das Ermitteln der erwünschten Wirkungen als auch der erreichten Wirkungen – eine entscheidende Grundlage darstellte. Die im Kapitel fünf enthaltenen Schlussbetrachtungen beschäftigen sich mit Problemen der wissenschaftlich-empirischen Methode des Interviewens, der Verallgemeinerung der Untersuchungsergebnisse und ausgewählten aktuellen Fragestellungen. / This thesis aims at validly and reliably proving social effects (Impact, Outcome) of a selected library. It deals with the complex problem of surveying the context of activities causing significant changes. Apart from that, it looks into the library''s influence on the individual and on society, thus furnishing results which facilitate the assessment of a library''s achievements. Starting with various definitions of outcomes in the context of their theoretical background (chapter one), different approaches to assessing performace, impact and outcome are compared (chapter two). Based on that, the selection of the social-process-audit approach is justified and then the research design described (chapter three). In chapter four, the results of the survey are presented. The empirical study proves that the effects of the selected library are socially significant. This library''s offer does not only bring about a variety of benefits, but it also causes changes in its stakeholders'' lives – long-term social effects that may be of strategic significance for the library. The special features of the thesis are (1) the valid proof of social effects, (2) the fact that the survey has not been restricted to ways of use, but has been carried out in the context of the library''s task and (3) that the inclusion of the positions of all relevant interest groups (stakeholders) – with regard to both determining the intended effects and the ones that have been actually reached – has built a decisive basis. The concluding remarks (chapter five) consider problems of the scientific-empirical method of interviewing and contain a generalization of the thesis''s results as well as selected topical questions.

The diploma thesis is about corporate social responsibility and its application in a selected company. The introductory sections summarize the theoretical background and methodologies used. The following are the sections related to the analysis and the research performer. The design part contains the basic concept of the code of ethics, recommended activities and evaluation in terms of risks, time and finances. The result of the work is this proposal of social responsibility in the company.

The objective of this paper is to develop an analysis that shows the divergent perspectives arising from the differences between the treatment established under the concept of Social Responsibility and the concept of Social Audit in the measurement, recognition and disclosure of social and environmental elements in business practices.Thus, the main differences that arise from the application of both approaches, noting the need for the firm should report on their social responsibility in such a way that is broader and more transparent to the society where they operateand interact in financial, social and environmental terms.Hence, this article reviews the work of Kreps to be a comprehensive overview of the usefulness of their methodology asa control mechanism of social responsibility of companies.For this purpose, this paper shows the study of Theodore J. Kreps that was the first academic research that applied the social audit methodology. Hence, this article develops a review of the Kreps’ research was developed to be a comprehen- sive overview of the usefulness of his approach as a mechanism for control of firm’s Social Responsibility.The results show that the contribution of Kreps is to propose a methodology that represents a structured communica- tion process by independent agents that are outside the area of influence of business. This means a contribution to the literature because the model proposed by Kreps, unlike traditional Social Responsibility reports (made internal from the inner sphere of companies), is developing from the external environment, promoting collaboration with other firmsand economic agents sharing resources and thus providing social benefits for the entire community. / Este trabajo de investigación tiene como objetivo principal realizar un análisis que muestre las divergentes perspectivas originadas por las diferencias existentes entre el tratamiento establecido bajo el concepto de responsabilidad social y el concepto de auditoría social en la medición, reconocimiento y publicación de los elementos sociales y medioambientales en las prácticas empresariales.De este modo, se identificarán las principales diferencias que se originan de la aplicación de ambos abordajes, señalando la necesidad de la empresa de informar sobre su responsabilidad social de forma más amplia y transparente para la socie- dad donde actúa e interacciona, en términos financieros, sociales y medioambientales.Para tal efecto, vamos a efectuar un análisis del estudio desarrollado por Theodore J. Kreps, que fue la primera investigación académica donde se aplicó efectivamente una metodología de auditoría social. De ahí que el presente artículo realiza una revisión del trabajo de Kreps para tenerse una visión integral de la utilidad de su metodología como un mecanismo de control de la responsabilidad social de las empresas.Los resultados muestran que la contribución de Kreps se hace por proponer una metodología que representa un proceso de informe estructurado por agentes independientes que están fuera del área de influencia de las empresas. Esto signi- fica un aporte a la literatura porque el modelo propuesto por Kreps, diferentemente de los tradicionales informes de responsabilidad social (elaborados desde el ámbito interno de las empresas), se desarrolla a partir del entorno externo, promoviendo interrelaciones con otras empresas y agentes que comparten recursos y ofrecen beneficios sociales paratoda la comunidad. / Este artigo tem como principal objetivo efetuar uma análise que evidencia as perspectivas divergentes decorrentes dasdiferenças entre o tratamento instituído no âmbito do conceito de Responsabilidade Social e o conceito de Auditoria Social na mensuração, reconhecimento e divulgação dos aspectos sociais e ambientais nas atividades empresariais.Neste sentido, serão identificadas as principais diferenças que surgem a partir da aplicação de ambas as abordagens, apontando para a necessidade de a empresa informar sobre a sua responsabilidade social, em termos financeiros, social e ambiental, de forma mais ampla e transparente para a sociedade onde desenvolve suas atividades.Nessa perspectiva, realizaremos uma análise do estudo de Theodore J. Kreps, que foi a primeira pesquisa acadêmica onde, efetivamente, foi aplicada uma metodologia de auditoria social. Assim, este artigo apresenta uma revisão da obra de Kreps, visando obter uma abordagem abrangente sobre a utilidade de sua metodologia como mecanismo de controle da responsabilidade social das empresas.Os resultados mostram que a contribuição de Kreps residiu em propor uma metodologia que representa um processo de comunicação estruturado por agentes independentes, fora da área de influência das empresas.Isto significa uma contribuição para a literatura, pois o modelo proposto por Kreps, ao contrário dos tradicionais rela- tórios de responsabilidade social (elaborados no contexto interno das empresas), é desenvolvido a partir do ambiente externo, promovendo relações com outras empresas e agentes que compartilham recursos e propiciam benefícios sociaispara a comunidade como um todo.

À l’heure actuelle, la régulation des chaines mondiales de production dépend principalement de mécanismes non étatiques tels que les codes de conduite et les audits sociaux implantés par les entreprises, les ONG et les organisations internationales. Dans cette recherche, nous évaluons si les audits menés par Nike, Adidas et Puma peuvent contribuer à renforcer les droits des travailleurs chinois. À l’aide d’entrevues réalisées sur le terrain auprès d’auditeurs et d’ONG, nous avons conceptualisé quatre conditions de base, lesquelles concernent la participation directe des travailleurs, le développement de capacités locales, le respect de la liberté d’association et la professionnalisation du travail d’auditeur social. Notre étude conclut que des étapes restent à franchir afin que les audits deviennent des outils d’avancement des droits fondamentaux. L’enjeu prioritaire demeure le développement de structures démocratiques afin de permettre aux ouvriers de former des syndicats libres et de négocier leurs propres conventions de travail. / Current regulation of global supply chains mainly relies on non state mechanisms such as codes of conduct and social audits implemented by corporations, non governmental organizations (NGOs) and international organizations. This research seeks to assess if the audits carried out by Nike, Adidas and Puma can help strengthen the rights of Chinese workers. Through field work interviews conducted with auditors and NGOs, four basic conditions were defined and involve direct participation of workers, local capacity building, respect of freedom of association and professionalization of social auditors. The outcome of the study reveals progress still needs to be achieved for audits to become tools for the advancement of fundamental rights. The primary issue remains the development of democratic systems to allow workers to form free unions and negotiate their own collective labour agreements.

À l’heure actuelle, la régulation des chaines mondiales de production dépend principalement de mécanismes non étatiques tels que les codes de conduite et les audits sociaux implantés par les entreprises, les ONG et les organisations internationales. Dans cette recherche, nous évaluons si les audits menés par Nike, Adidas et Puma peuvent contribuer à renforcer les droits des travailleurs chinois. À l’aide d’entrevues réalisées sur le terrain auprès d’auditeurs et d’ONG, nous avons conceptualisé quatre conditions de base, lesquelles concernent la participation directe des travailleurs, le développement de capacités locales, le respect de la liberté d’association et la professionnalisation du travail d’auditeur social. Notre étude conclut que des étapes restent à franchir afin que les audits deviennent des outils d’avancement des droits fondamentaux. L’enjeu prioritaire demeure le développement de structures démocratiques afin de permettre aux ouvriers de former des syndicats libres et de négocier leurs propres conventions de travail. / Current regulation of global supply chains mainly relies on non state mechanisms such as codes of conduct and social audits implemented by corporations, non governmental organizations (NGOs) and international organizations. This research seeks to assess if the audits carried out by Nike, Adidas and Puma can help strengthen the rights of Chinese workers. Through field work interviews conducted with auditors and NGOs, four basic conditions were defined and involve direct participation of workers, local capacity building, respect of freedom of association and professionalization of social auditors. The outcome of the study reveals progress still needs to be achieved for audits to become tools for the advancement of fundamental rights. The primary issue remains the development of democratic systems to allow workers to form free unions and negotiate their own collective labour agreements.