The diploma thesis „Trust in the Czech Republic“ deals with new institute in Czech law legislation. The first part is focused on theoretical knowledge of the Trust Fund, it is history and similar institutions based abroad. The second part deals with the process of establishment of the Trust and show methodical instructions for the system of taxation of income related to the operation of the Trust Fund.

Någon gång i livet drabbas av ett försämrat hälsotillstånd är mycket vanligt, men vilken typoch omfattning sjukdomen genererar varierar givetvis. Den 1 juli 2017 stiftades en lag omframtidsfullmakter som är tänkt att vara ett komplement till ställföreträdarskap och detraditionella fullmakterna. Dessa är tänkta att användas likt en fullmakt men den skillnadenatt framtidsfullmakten kommer skrivas i förtid, innan den ska träda i kraft. Detta för attunderlätta den dagen man blir försatt i en varaktig sjukdom och inte längre kan råda översina ekonomiska eller personliga angelägenheter. Denna nya lag kommer att ge utrymme förden enskilde att själv låta besluta över vem som ska utses som den framtida fullmaktshavarenoch även omfattningen kring behörigheten samt befogenheten kring fullmakten. Uppsatsensgrund syftar till att göra en komparativ utredning avseende framtidsfullmakter och de olikatyper av traditionella fullmakter samt ställföreträdarskap som finns. Uppsatsen syftar äventill att ta fram de fördelar respektive nackdelar och klargöra vad som skiljerframtidsfullmakter från de traditionella fullmakter och ställföreträdarskap som finns idag. / At some point in a lifetime it is likely that one would be affected by an impaired healthcondition, of course to which degree and affect varies. The 1 of july 2017 a law wasestablished concerning future power of attorney and it was meant to complement the alreadyexisting laws about trustees and traditional power of attorneys. Where the execution isthought to be similar as of an ordinary power of attorney but in this instance it is meant tobe written in beforehand, before it is meant to be used, to facilitate in a situation where onecan not care for their personal and economical matters because of a lasting reduced state ofhealth. This new law will allow the individual capacity to alone decide who to be appointedas the future power of attorney and also the extent to what this attorney may do and whatauthority it has to do what. This study aims to do a comparative investigation of future powerof attorney and power of attorney and other forms of deputies and trustees. It also aims toillustrate the advantages respectively disadvantages, also similarities and differencesbetween the different kinds.

Fiduciary in comparative context Abstract In this doctor thesis, the author is focused on explaining the historical context of the trust institute development, followed by comparison between jurisdiction in England, Lichtenstein, France, Germany and the Czech Republic. The author also points out differences between traditional common law and continental law systems. Even though the differences between local systems are quite significant, the trust system is gaining popularity across the countries for its flexibility of asset management. Just as the Quebec trust was inspired over time by the adjustment of the trust according to common law, the Czech legislator should proceed to amend the individual provisions of the trust fund so that its usability is as wide as possible. A different way from traditional common law has emerged in Germany, where Treuhand was created with German law leaving a wide margin of discretion and the codified part is a minority, as is the case with the French fiduciary. The great differences between the national regulations of trusts or trust-like institutes necessarily lead to the question of whether it is not appropriate to make certain legislative improvements. It is the comparison and knowledge of the most effective and flexible methods that allows us to make a correct and...

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This dissertation examined if community college governing board structure and trustee selection influence institutional and student outcomes. This study employed a causal-comparative design and one-way between subjects ANOVA to examine the effects of board structure and trustee selection on the average cost of attendance, graduation rate, and salary after attending. The participants were 894 public community colleges in the United States. The independent variables included board structure (local boards versus statewide boards) and board composition (elected boards versus appointed boards). The independent variable data were collected from a report, Public Community College Governing Boards: Structure and Composition, compiled by the Association of Community College Trustees. The 3 dependent variables (i.e., average cost of attendance, graduation rate, and salary after attending) was collected from pre-existing publicly available data from the United States Department of Education College Scorecard. The research indicated that a locally governed board does result in a lower cost of attendance. The results also signaled that community college boards with elected boards of trustees have a lower cost of attendance and a higher salary after attending.

現代工商企業之經營，需要極其龐大資金，其資金來源，每難為少數個人所能完全供 應，其最理想之途徑莫過於籌集社會大眾閒置之資金，將其導入生產企業，股份有限 公司乃隨之應運而生，唯其因係以聚集多數人資金，以形成大資本為目的、股東人數 眾多且變動無常，是不宜將公司業務執行重任置於股東之上，而須專設法定必備之業 務執行機關以負責推展公司業務，此即所謂企業所有與企業經營分離之原則，乃股份 有限公司本質之所在。 在企業所有與經營分離之原則下；為貫徹加強董事會職權，及縮減股東會職權之旨意 ，在此二者權限分配上，即採取列舉股東會權限，而將未列舉之事項，全數劃歸董事 會，足見董事會實已為股份有限公司組織中最重要機構，且掌握公司經營大權。又現 行公司法開於公司業務固係採董事會集體執行制，但其構成份子仍為董事，因其有權 參與公司業務之決議。就此點而言，董事顯為董事會中個別的業務執行機關。且徒有 董事會之決策不足以自行，仍須有賴於個別董事加以貫徹，是董事於公司業務不唯參 與決策且負實際之執行工作，其地位尤其重要，且其權亦日趨擴張，唯有權者必然有 濫權之虞，是公司法在強化董事會及董事職權之餘，亦同時課以各種相當之義務，以 明確界定其權責，俾使業務之執行納入正軌，發揮企業管理與經營之高度效能，以因 應商場上之瞬息萬變，藉求發展，而股東亦得均霑其利益。 本文共八章，先就董事在組織上之定位乃至董事之各種義務與責任，逐章討論，最後 以董事責任之救濟作結。茲就各章要點簡述如下： 第一章 緒論 就董事在股份有限公司組織上之定位，董事與公司之法律關係，以及 董事對公司應盡之各種義務、先作介紹。 第二章 股份有限公司之組織 股份有限公司為法人，其本身不能為任何行為，如有 為行為之必要，則須藉助自然人之行為，此自然人即屬公司機關，股份有限公司之常 設機關有三，即股東會、董事會及監察人，其中又以董事會最為重要，本章即就董事 會制度之建立，董事之職權，略加介紹，並就其與股東會及監察人之關係，一併說明 ，最後論及企業所有與經營分離之原則。 第三章 董事之注意義務與責任 董事與公司間，因屬有償委任關係，是其在執行業 務、依法應負較高之善良管理人之注意義務，亦即以有相當思慮經驗之人為標準、在 日常生活中注意週到之程度，另董事基於董事會成員之地位，對於其他董事執行公司 業務之妥當與否，亦應以善良管理人之注意負監督之責。否則，董事若未盡此等注意 義務致生損害於公司或他人，應負損害賠償責任。唯董事若忠實地為公司謀利，且己 盡相當之注意，仍不免因判斷錯誤，致生損害於公司，則不宜遽以未盡注意義務為由 ，令董事負賠償責任，以免對董事經營行為造成不當限制，有礙公司之營展。 第四章 董事之忠實義務與責任 董事之忠實義務，在我國公司法並無明文規定，該 國學者見解亦未盡一致，通說則持肯定董事忠實義務為獨立義務類型，且有其存在重 要性。其內容主要係指服從監督義務、導守法令義務以及積極公開義務。 第五章 董事之競業禁止義務與責任 董事參與公司業務之執行，對公司之營業狀況 知之甚詳，為避免董事個人與公司利益衝突並保障公司股東利益，對董事從事與公司 之營業項目相近之競業行為，自應予限制，唯董事從事競業行為並無損於公司利益之 虞，且徵得股東會許可，既對社會整體經濟有益，自無強加限制必要。是現行法仿多 數法例，對董事競業行為採股東會許可為其合法化之條件，本章就違法競業行為之要 件、股東會之許可乃至違法行為之效果，遂項討論。 第六章 董事之說明義務與責任 董事經股東會選任，負責執行公司業務，獨攬公司 之經營權，其經營之損益情形，關係股東權益至鉅，股東自有權關心與了解、董事為 取信於股東會，對公司之財務與營業情形，負有說明義務，發現公司有受重大損害之 虞，並應立即向監察人報告。另公司營業會計處理上均有其一致性原則，非有正當理 由，不得任意變更，俾使公司會計制度建全，避免董事藉利益操作圖利私人，或圖隱 藏其經營責任，是此會計一致性原則若有變更之必要，須向股東會說明變更理由，否 則，其違法變更或未盡說明義務，致生損害、應向公司負損害賠償責任。 第七章 公司經營者之社會責任 公司固以追求利潤為目的，唯就社會整體經濟之觀 點、公司既取之於社會者多，自應有所回饋於社會大眾，以善盡其社會一份子之責任 ，在積極面、創造社會更多之財富，消極方面，則應避免製造諸如環境污染、物價上 漲及工廠噪音等社會問題，本章即就其社會責任分經濟與非經濟，法律上及道德上之 責任，並就其範圍，分別以其對股東、債權人、勞動者、消費者以及對地域住民等之 責任，遂一加以探討。 第八章 結論

Att studenter använder sig av sammanfattningar är vanligt förekommande på universiteten idag. I denna uppsats görs en kvalitativ studie kring varför studenter väljer att använda sig av sammanfattningar enligt tre aspekter, tillit, risk samt etik och moral. Studien har gjorts i två delar, en förstudie och en huvudstudie. Förstudien bestod av intervjuer med 22 studenter och huvudundersökningen bestod utav 32 studenter. Syftet med intervjuerna är att kartlägga studenters erfarenheter, tankar och åsikter kring användandet av sammanfattningar skrivna av andra studenter. Teoriavsnittet belyser tillit, risk samt etik och moral för att få en mer djupgående bild av studenters beslut av att använda sammanfattningar. Slutsatsen är att studenter väljer att använda sig av sammanfattningar på grund av 1) det finns en allmän hög nivå av tillit till andra studenter kring deras kunskap och välmening. 2) Trots att studenterna är medvetna om de risker som finns med sammanfattningar väljer de att bortse från dessa i vissa situationer. 3) Majoriteten av studenterna uppgav att det finns ett moraliskt problem med användandet av sammanfattningar. Dock var egenintresset en för stor faktor för att välja bort sammanfattningar.

This thesis deals with investments in venture capital and private equity in Central and Eastern Europe. The objective I have chosen is to map the evolution of this market and compare it with euro-wide trends using methods of descriptive statistics. As a basis I used statistics of European venture capital and private equity association. The teoretical part includes an introduction to the topic and definition of important concepts. The practical part deals with the development of this market in terms of fundraising, investment activity and exits. The region still lags behind the european numbers both in the amount of fundraising, investment activity and exits. However atractivity for investors is growing. The difference between countries in the region and the rest of Europe is gradually decreasing. The region follows the trends in European market with one year's delay. The are relatively strong fluctuations directed mainly by buyouts. There are very little investments in development of new, viable companies.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-12-15T11:38:01Z No. of bitstreams: 1 Rodolfo Gaboardi.pdf: 1245733 bytes, checksum: 043320ea609d49cec0f9952d12cd7cb7 (MD5) / Made available in DSpace on 2017-12-15T11:38:01Z (GMT). No. of bitstreams: 1 Rodolfo Gaboardi.pdf: 1245733 bytes, checksum: 043320ea609d49cec0f9952d12cd7cb7 (MD5) Previous issue date: 2017-12-06 / The research proposes to demonstrate the importance of Accounting, as a management control, for the Condominium entities. The general objective of this work is to demonstrate the relevant role of accounting information for the management control of Condos, with the purpose of demonstrating the importance of accounting controls for the management of residential condominiums; demonstrate the models of condominial administration and quantify through research if the models and management applied are satisfactory. In order to reach the formulated objectives of the work, bibliographical research on the subject, books, dissertations and scientific articles was used, as well as, using the qualitative approach, through descriptive research, that is, a questionnaire related to management was carried out condominium and the accounting information given to the Trustees. The study was delimited through questionnaires sent to the Residential Condominium Trustees of the city of São Paulo, as they are responsible for the disclosure of the financial statements and also require this information for decision making. Finally, the research results were presented, contributing to the adequate use of Accounting as a tool for management control and accountability transparency / A pesquisa propõe demonstrar a importância da contabilidade como controle de gestão para as entidades condominiais. O objetivo geral deste trabalho é demonstrar o relevante papel da informação contábil para o controle de gestão de condomínios com o propósito de demonstrar a importância dos controles contábeis para a administração de condomínios residenciais; demonstrar os modelos de administração condominial e quantificar, através de pesquisa, se os modelos e gestão aplicadas são satisfatórias. Para atingir os objetivos formulados do trabalho, foi utilizado a pesquisa bibliográfica sobre o assunto, livros, dissertações e artigos científicos, bem como o enfoque qualitativo, através de investigação descritiva, ou seja, foi efetuada uma pesquisa através de questionário relacionada à gestão condominial e às informações contábeis entregues aos síndicos. O estudo foi delimitado através de questionários enviados aos síndicos de condomínios residenciais do município de São Paulo, pois são estes os responsáveis pela divulgação dos demonstrativos financeiros e que necessitam dessas informações também para a tomada de decisão. Por fim, foi apresentado o resultado de pesquisa, contribuindo para o uso adequado da contabilidade como ferramenta de controle de gestão e transparência na prestação de contas

This study illustrates how the power relation between the trustee and principals are experienced and maintained in proportion to the missions design. The main focus lies on understanding of how trustee perceives and applies the mission`s cornerstones and how power can be expressed in the relationship between trustees and principals. Nine semi-structured interviews were conducted with trustees whose principals were mentally disabled. The interviews were then analyzed with the support of Foucault's concept of discipline, knowledge, control, surveillance and reward/punishment and Tilly's theory of persistent inequality We have obtained an understanding of the complexity of the assignment regarding the mission`s cornerstones who goes into every other, and all respondents agreed that the cornerstones should be considered as a whole. We concluded that the trustee on the basis of the mission's design possesses a power that is necessary and important to have regarding the relation to his principal and its social network. Half of the trustees were well aware of the power they possess; however, all agreed that power is a negatively charged word that not necessarily needs to be operated in the guardianship. We could, based on empirical data, see that the power is used in various ways, both directly and indirectly against their principals and its social networks.