The work deals with the outsourcing and offshoring finance and accounting, indicates the main advantages and disadvantages of outsourcing and offshoring finance and accounting, and seeks to highlight the possible approaches and procedures for the introduction of outsourcing and offshoring finance and accounting.

This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

Direct democracy in the 21st century: challenges and pitfalls Abstract The thesis deals with the position of direct democracy in the 21st century, what are its advantages and disadvantages and problem areas. Before that, it briefly presents why such strong voices calling for direct democracy have been heard in recent years. The first part of the thesis describes the emergence of representative democracy and how this process was influenced by opinions on direct democracy. Furthermore, the reasons for the existence of representative democracy are outlined and the theory behind it is briefly introduced. In its second part, the thesis discusses, in greater detail, the present of representative democracy, what are its advantages and disadvantages and what problems it faces, which quite possibly threaten its very existence. In this part the thesis is based, among other things, on sociological findings, especially in Czech society. These problems largely explain frequent considerations about the implementation of direct democracy. The third part turns its attention to direct democracy exclusively and describes its history, more precisely, important passages from it. It also describes the theoretical foundations of direct democracy, in which the defense of direct democracy by its promoters is hidden to some extent....

No description available.

Sverige har gått från att ha varit ett homogent land till ett multikulturellt land på ett par decennier. Arbetsmarknaden har haft stor efterfrågan på arbetskraft där företagare har anställt arbetskraft från andra länder och fått en hög mångfald på sina arbetsplatser. Ekonomisk nedgång i samhället har påverkat arbetsmarknaden med hög arbetslöshet speciellt för invandrare.Syftet med vår studie är att undersöka hur mångfald diskursivt konstrueras av chefer och HR-ansvariga på arbetsplatsen. Frågeställningar i vår studie har varit att undersöka hur chefer och HR-specialister samarbetar kring mångfaldsplanen och om de ser för- och nackdelar med mångfald på sina arbetsplatser. Offentliga myndigheter har enligt lag skyldighet att upprätta en mångfaldsplan vart tredje år och aktivt arbeta för att främja mångfald medan den privata sektorn inte har sådana krav. En tredje frågeställning i vår studie är att jämföra om det finns skillnader mellan dessa två företag och hur de eventuellt ser ut. För att få svar på våra forskningsfrågor har vi använt oss av en kvalitativ studie med semistrukturerade frågor. Vi har intervjuat tre respondenter inom vardera offentlig och privat sektor, två chefer, två HR-specialister och två fackliga ombud. Resultat som framkommer är att de anställda ska ha rätt yrkeskompetens och att chefer inte fokuserar på den arbetssökandes etnicitet eller kulturella bakgrund. Viktigt är att de personer som söker arbete passar in i arbetslaget och har värderingar som stämmer överens med verksamheten. Samarbete mellan chefer och HR-specialister ser lite olika ut mellan företagen i vår studie, eventuellt beroende på skillnaden i storlek. Vår studie visar att mångfald som begrepp kan vara svårdefinierbart då det inte bara handlar om etnicitet och annan kulturell bakgrund. Alla respondenterna ser positivt på mångfald på arbetsplatsen och tycker att de positiva effekterna väger tyngre än de negativa. / Sweden has gone from being a homogenous country to being a multi-cultural country in a couple of decades. The labor market has had great demand for labor and entrepreneurs have hired labor from other countries. Today there is a higher level of diversity in workplaces. Economic decline in society has affected labor market with an impact of high unemployment, especially for immigrants.The purpose of our study is to examine how diversity is discursively constructed by managers and HR managers in the workplace using a norm-critical perspective.Question formulation in our study were to examine how managers and HR specialists collaborate on the diversity plan and if they see advantages and disadvantages of diversity in their workplaces. Public authorities have a statutory duty to establish a diversity plan every three years and work actively to promote diversity while the private sector does not have such requirements. A third question formulation in our study is to compare whether there are differences between these two companies and what they might look like. To get answers to our research questions, we used a qualitative study using semi-structured questions. We interviewed three respondents from public and three from private sectors, two managers, two HR specialists and two union representatives. A result that emerges is that employees should have the right professional skills and that managers do not focus on the job applicant's ethnicity or cultural background. Important is that the people who are looking for work blend in with the team and have values that match the business. Cooperation between managers and HR specialists are slightly different between the companies in our study, possibly due to the difference in size. Our study shows that diversity as a concept can be difficult to define because it is not just about ethnicity and cultural background. All respondents welcome diversity in the workplace and think that the positive effects outweigh the negative.

The dissertation involves an investigation into home schooling in South Africa as an alternative to institutionalised schooling. This is done by means of qualitative research techniques, whereby an ethnographic study of a single home-schooling family takes place. This study occurs against the background established by a comprehensive literature review of the context, nature, scope and current issues of the home-schooling movement, in selected international countries as well as in South Africa. The study investigates the modus operandi of a home school in an attempt to explore actual practice and to uncover primary data. Limited recommendations for home schooling on the basis of the literature study and the specific qualitative inquiry are made. / Educational Studies / M. Ed.(Comparative Education)

Relative global positioning system (GPS) navigation is currently used for autonomous rendezvous and docking of two spacecraft as well as formation flying applications. GPS receivers deliver measurements to flight software that use this information to determine estimates of the current states of the spacecraft. The success of autonomous proximity operations in the presence of an uncertain environment and noisy measurements depends primarily on the navigation accuracy. This thesis presents the implementation and calibration of a spaceborne GPS receiver model, a visibility analysis for multiple GPS antenna cone angles, the implementation of four different extended Kalman filter architectures and a comparison of the advantages and disadvantages of each filter used for relative GPS navigation. A spaceborne GPS model is developed to generate simulated GPS measurements for a spacecraft located on any orbit around the Earth below the GPS constellation. Position and velocity estimation algorithms for GPS receivers are developed and implemented. A visibility analysis is performed to determine the number of visible satellites throughout the duration of the rendezvous. Multiple constant fields of view are analyzed and results compared to develop an understanding of how the GPS constellation evolves during the proximity operations. The comparison is used to choose a field of view with adequate satellite coverage. The advantages and disadvantages of the relative navigation architectures are evaluated based on a trade study involving several parameters. It is determined in this thesis that a reduced pseudorange filter provides the best overall performance in both relative and absolute navigation with less computational cost than the slightly more accurate pseudorange lter. A relative pseudorange architecture experiences complications due to multipath rich environments and performs well in only relative navigation. A position velocity architecture performs well in absolute state estimation but the worst of the four filters studied in relative state estimation.

Magistro baigiamajame darbe išanalizuoti ligoninių tarptautiniai akreditavimo modeliai, jų tinkamumas Lietuvai. Iškeltos akreditavimo vykdymo ir valdymo problemos bei pateikti pasiūlymai, kaip šias problemas spręsti. Teorinėje dalyje teoriniu aspektu tiriamas akreditavimo reikalingumas, Lietuvos dabartinė situacija. Išanalizuoti tarptautiniai akreditavimo modeliai, jų privalumai ir trūkumai, įvertinti visų modelių principai, geriausiai derantys Lietuvos situacijai. Empiriniame tyrime nagrinėjamas gydytojų požiūris į Lietuvos akreditavimo sistemą. / Master's thesis analyzes the international hospital accreditation models and their suitability for Lithuania. Issues of implementation and management of accreditation are being put forward and addressed. In the theoretical part of a thesis a need of accreditation and a current situation in Lithuania is examined by highlighting its theoretical implications. Models of international accreditation, their principal advantages and limitations for application in Lithuania are set forth. Lithuania's doctors notions on accreditation are investigated in an empirical study.

Homeownership is widely advocated and believed to contribute towards economic activity, employment, wealth creation, economic, political, and neighbourhood stability and financial independence. Despite government’s interventions to advance homeownership there is currently a declining trend in homeownership and an increase in renting experienced in South Africa. As the government does not have the resources to provide adequate housing to all South Africans, identifying the factors which attribute to non-subsidised homeownership will assist in implementing interventions and strategies to increase access to non-subsidised homeownership and reduce reliance on government subsidised housing. The main objective of this study was to determine the comparative odds of variables contributing to non-subsidised homeownership in South Africa from secondary data obtained from a South African household survey. Compared to the heuristic model, the following variables were found to align closely with the expectation created; non-subsidised homeownership attainment was most likely for households within high-income groups and least for households within the low-income groups, more likely for households who have access to credit than those without, more likely for households with no accounts in arrears than those with accounts in arrears, more likely for households with an ability to save than those without, most likely for households consisting of seven or more household members and least likely for single member households, most likely for households where FKP (Financially Knowledgeable Person) has completed a tertiary education level and least likely for households with primary not completed education levels, most likely for households where the FKP is older (aged 65 and older) and least likely for young FKP households (aged between 18 and 24), most likely for households residing in rural areas and least likely for households residing in metropolitan areas, most likely for female FKP households and least likely for male FKP households. Unexpectedly the regression model indicated that non-subsidised homeownership is most likely for households where the Financially Knowledgeable Person (FKP) is not economically active (for example pensioners) and least likely for employed households, most likely for households from the African population group and least likely for Indian households, most likely where the FKP is never married or single and least likely for separated or divorced FKP households (which is expected) and most likely for households residing in Limpopo (which is expected) and least likely for households residing Western Cape. / Financial accounting / M. Phil. (Accounting Science)

The dissertation involves an investigation into home schooling in South Africa as an alternative to institutionalised schooling. This is done by means of qualitative research techniques, whereby an ethnographic study of a single home-schooling family takes place. This study occurs against the background established by a comprehensive literature review of the context, nature, scope and current issues of the home-schooling movement, in selected international countries as well as in South Africa. The study investigates the modus operandi of a home school in an attempt to explore actual practice and to uncover primary data. Limited recommendations for home schooling on the basis of the literature study and the specific qualitative inquiry are made. / Educational Studies / M. Ed.(Comparative Education)