Traditional sailing ships, as opposed to vernacular boats, evolved to consist of certain types of vessels that couldbe produced in the same way in different countries and were also sold between countries. They were usuallyengaged in longer voyages which often resulted in an international crew. The traditional sailing ships that sailinternationally today are still characterised by international crews. In my thesis I argue that traditional Westernsailing ships are part of a historically transnational maritime culture, and that their significance as transnationalcultural heritage lives on today. At the same time, traditional sailing ships have much to contribute to todays andfuture society. They are kind to maritime life, while proving to be useful instruments for achieving better mentalhealth, teamwork, and learning seamanship. Unfortunately, the great potential and importance of traditional shipsas transnational cultural heritage is rarely acknowledged, as today's heritage discourse is still strongly influencedby the hegemonic cultural discourse that author Laurajane Smith calls Authorised heritage discourse.Furthermore, today's maritime rules create both practical and economic difficulties for traditional sailing ships,as today's maritime rules are written for modern motorised ships that have completely different physical andeconomic conditions. Through interviews with primarily employees on the ships Götheborg and Tres Hombres,it appears that the greatest challenges are linked to the national regulations, and that there is a great need forpoliticians and officials to get involved in creating rules that are adapted to traditional ships. In addition, moremaritime officials with knowledge of sailing vessels are needed to achieve better safety when handling traditionalsailing vessels.Since traditional sailing ships often sail internationally, it is important that the regulations in different countriesare harmonised. One conclusion is that this is something that should be dealt with by the EU as the activities ofsailing ships are a common transnational cultural heritage that can contribute to more cooperation between theirmember countries and to strengthen international relations. / Traditionella segelfartyg till skillnad från allmogebåtar, utvecklades till att bestå av vissa fartygstyper som kundeproduceras på samma sätt i olika länder och även säljas mellan länder. De var oftast engagerade i längreseglingar vilket gärna ledde till en internationell besättning. De traditionella segelfartyg som seglar internationelltidag är fortfarande präglade av internationella besättningar. I min uppsats argumenterar jag för att traditionellavästerländska segelfartyg är del av en historiskt nationsöverskridande maritim kultur, och att deras betydelsesom nationsöverskridande kulturarv lever vidare än idag. Traditionella segelfartyg har samtidigt mycket att bidramed till dagens och framtidens samhälle. De är skonsamma mot havsmiljön, samtidigt som de har visat sig varaanvändbara instrument för att uppnå bättre psykisk hälsa, samarbetsförmåga, och att lära sig sjömanskap.Tyvärr uppmärksammas sällan traditionsfartygens stora potential och vikt som nationsöverskridande kulturarv,eftersom dagens kulturarvsdiskurs fortfarande är starkt präglad av den hegemoniska kulturdiskurs som forskarenLaurajane Smith kallar för Authorised heritage discourse.Samtidigt skapar, dagens regler för sjöfarten både praktiska och ekonomiska svårigheter för de traditionellasegelfartygen eftersom dagens sjöfartslagstiftning är skriven för moderna motordrivna fartyg som har helt andrafysiska och ekonomiska förutsättningar. Genom intervjuer med i första hand anställda på fartygen Götheborgoch Tres Hombres, framkommer att de största utmaningarna är kopplade till de nationella regelverken, och attdet finns ett stort behov av att politiker och tjänstemän engagerar sig i att skapa regler som är anpassadetraditionella fartyg. Samtidigt behövs det fler maritima tjänstemän med kunskap om segelfartyg för att kunnauppnå bättre säkerhet vid hantering av traditionella segelfartyg.Eftersom traditionella segelfartyg ofta seglar internationellt är det viktigt att regelverken i olika länderöverensstämmer. En slutsats är att detta är något som borde behandlas av EU då segelfartygen är ettnationsöverskridande kulturarv som kan bidra till mer samarbete mellan deras medlemsländer och styrkainternationella relationer.

Authorised Representatives of an Entrepreneur The purpose of my thesis was to analyse the authorised representatives of an entrepreneur. I mostly focused on the authorised representatives of companies, as companies are the most common entrepreneurs. The main aim of the thesis was to define the term statutory limitations of an authorized representative's competence to act on behalf the company, find its examples in the Czech Commercial Code and analyse the consequences of not following those limitations. The thesis is composed of seven chapters. Chapter One is introductory; it defines the term authorised representative, compares it with a proxy and analyses the problem of individual or collective character of an authorised representative. Chapter Two offers a brief comparison of authorised representatives in personal and stock corporations. Chapter Three introduces other entrepreneurs than companies. Chapter Four describes the requirements that each person has to fulfill in order to become an authorised representative. Chapter Five is the most important part of the thesis. In concentrates on the areas of competence of companies' authorised representative: the competence inside the company - management of a company, and the competence outside the company - the authorisation to act on behalf of the...

The Master's Thesis is focused on customs transit, especially Common and Community transit. Prerequisites, process and termination are analysed, including simplified procedures. The Master's Thesis puts customs transit within a broader context of international trade and customs procedures, states relevant legislation, underlines risks related to their formulation and proposes solutions. The practical application is written from the point of view of Siemens, for which compliance with rules and regulations is essential and therefore is a good example to illustrate how to resolve the inconsistency of legislation with the business practice.

In Europe, about 353 km3 of water are abstracted every year from natural resources . Water resources are used for very diverse activities including, energy production, agriculture, domestic uses and industry. Competing uses between the different sectors can lead to overabstraction where demand exceeds resources availability. The 2012 Blueprint to Safeguard Europe’s Water Resources identified non-authorised water abstractions, i.e. water abstractions without permits or exceeding the authorised amounts, as a cause of overabstraction and advocates the surveillance of water abstractions in each Member State . This thesis report aims at studying the potential of Earth Observation technologies to detect non-authorised water abstractions. It briefly introduces the existing legal framework for water abstraction in Europe in order to better understand current challenges for the detection of non-authorised water abstraction and tries to assess the strengths and weaknesses of methods, for the detection of illegal withdrawals, relying on Earth Observation-derived data. The combination of field measurements with Earth Observation-derived information addresses a certain number of issues experienced with the traditional field measurements alone approach (e.g. time and cost efficiency). However, it does not solve other issues related to governance and administrative aspects and heavily relies on weather and climatic conditions, which make Earth Observation methods non compatible with some regions in the European Union (EU). Besides this approach requires having access to a large number of data and major efforts are necessary to ensure a good coordination and communication between the different competent authorities responsible for the management of water abstractions and the entities which own the required data.

京都大学 / 0048 / 新制・課程博士 / 博士(経済学) / 甲第21325号 / 経博第583号 / 新制||経||287(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 塩地 洋, 教授 田中 彰, 准教授 坂出 健 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM

During the recent year of 2023 Artificial Intelligence (AI) have been a major talking point and subject matter where the question is how AI implementation in certain areas can affect the current society. Whilst many jobs and industries already have experienced major changes and digital advancements, auditing have not changed as much in the recent time. Auditing is seen as an important role in society ensuring that companies and other entities follows laws and regulations when conducting business. With the possible implementation of AI in auditing the question is how it will affect the legitimacy of the audit and the audit process. The purpose of this study aims to explore from the auditor’s viewpoint how AI might affect auditing in the near time and future. To get a better understanding and identify the areas and factors in auditing that might be changed and affected the most. The study used a qualitative method and interviewed auditors working at different audit firms in Sweden. Where the auditors where asked questions of which their own thoughts and viewpoints surfaced. When conducting this study, on one hand it became clear that AI in auditing is seen as positive thing, where the participants acknowledged the analytical capabilities of AI and how it can make the auditing process more effective and precise at the same time. Leading to the possible change in audit classifications and the replacements of certain work tasks in the future. Auditors of the study also exhibited a certain level of distrust towards AI currently, even though they see it as a possible addition to the field in the near future.  The result of this study derived from the interviews is the findings of four themes where AI implementation affects auditing and its legitimacy. These themes are Scoping, Laws and Regulation, Competencies and Distrust. The findings of this study can contribute to better understand the factors and areas affected if AI implementation in auditing is conducted and how the legitimacy of the audit is affected.

The masters's thesis is focused on the Czech B2B market with car spare parts. First chapter explains theoretical marketing terms and methods that are later used in a practical part of the thesis. Second part of the master's thesis reflects current situation on automotive aftermarket. The reader will learn about subjects conducting business in the industry, about unions and trade associations that are entered by the subjects to protect their rights and interests. The chapter also includes block exemption that has legislatively changed rules of selling counterparts and of car repair. The third part describes Opel Spare Parts Programme, which was created to sell original spare parts Opel to independent services. Similar programmes of other car producers are compared in this chapter, and it also draws a comparison between offers of competitors in form of independent distributors of spare parts. B2B marketing research can be found at the end of the master's thesis, its aim was to identify levels of satisfaction with content and rules of the Opel Spare Parts Programme. Representatives of authorised Opel services became research respondents. Results of the research were used for planning marketing activities for 2013 schedule.

Local identity (Swedish: ortskaraktär) has played a big part in shaping the view of crafts in Sweden during the last century until today. This rapport investigates the history of local identity in the Dalecarlia region, specifically looking at local bobbin lace traditions.  The work endeavours to see how the bobbin lace is made today, what importance the local identity has had on the survival of the craft, and how important local expressions within the lace remains today, as well as why it is still important. To investigate this relationship between local identity and crafts the rapport makes use of primary sources in the form of interviews with active local bobbin lacemakers. The work also relies on archival material on order to put the interviews into a historical context. These archives range from the national to the regional and local level. The material is analysed using the theoretical base of authorised heritage discourse and performativity, and a hermeneutical approach informs the method of analysis.  The rapport concludes that local identity, “ortskaraktär” remains a key factor to the survival of the lace making tradition. But it also recognises that to ensure the continued survival of the craft, a revival might be necessary. The rapport proposes recontextualizing the use of the craft, making it more popular beyond use in folk costume, or a recognition of the craft on the list of immaterial cultural heritages in Sweden. Official recognition might lead to resources being directed towards the preservation of the tradition.

This thesis´ aim is to analyse the extension of the fuctionally separate entity approach  (FSEA) used in order to attribute a proper amount of profit to banks´ permanet establishment (PE) and the related implication in the authorised OECD approach (AOA). From a general perspective in fact, under the FSEA a PE is treated as being a separate entity from the head office, functions, assets, risks and funding shall be attributed as it was a separate legal entity. However, beyond the previous statement some general limitation of the FSEA and the particular nature of bank (and in general financial institutions) require a further reflection. Practically speaking: how far is the extension of this functional separate entity approach? Is it treatable as a complete separate company by itself? If not, how far is from the economic reality of the company? After a fisrt descriptive part, the author analysis the hybrid nature of the FSEA: acoording with his view traces of single entity approach are founded. However the hybrid nature of the FSEA is not per se a limitation but shall be considered as strength: the OECD´s approach grants a certain degree of flexibility and ability to adapt based on the context that on the other hand would have let the FSEA and the AOA be even more complicate.

Although the Task Team on leadership and development (DoE, 1996) has introduced the notion of shared (collaborative) leadership as embodied among others in school management teams, considerable doubt remains about its practical implementation (DoE, 1996). It seems that there may be widespread failure to implement the idea of collaborative (shared) leadership (DoE, 1996). The problem this research explores is whether, in the opinion of school management team members, the traditional approach to leadership has changed (DoE, 1996). According to Grant (2006 in Grant&Singh, 2009), despite an enabling democratic policy framework the leadership at many South African schools seems to remain firmly entrenched within the formal, hierarchical management structure. During the period of colonialism and apartheid in South Africa government legislation perpetuated a society of inequality based on race, class and gender (Grant 2006 in Grant & Singh, 2009). To control and maintain this inequality, government policies promoted centralised, authoritarian control of education at all levels within the system (Grant 2006 in Grant&Singh, 2009). Today, within a democratic South Africa, the South African Schools Act (1996), the Government Gazette of the Norms and Standards for Educators (2000) and the Task Team Report on Education Management Development (DoE, 1996) challenge schools to review their management policies, which have traditionally been top-down, and create a whole new approach to managing schools where management is seen as an activity in which all members of education engage and should not be seen as the task of a few (DoE, 1996:27). According to Moloi (2002 in Grant&Singh, 2009), although our education policies call for new ways of managing schools, many remain unresponsive and retain their rigid structures because educators are unable to make a shift away from patriarchal ways of thinking. It is against this backdrop that I explore whether leadership has indeed shifted to become more participatory and inclusive. One form of leadership that would reflect this shift is termed collaborative leadership (Grant&Singh, 2009). This form of leadership is based on the premise that leadership should be shared throughout an organisation such as a school (Grant&Singh, 2009). This alternate form of leadership allows for the emergence of teachers as one of the multiple sources of guidance and direction (Grant&Singh, 2009). According to Grant and Singh (2009), collaborative leadership offers a radical departure from the traditional understanding of leadership because it deconstructs the notion of leadership in relation to position in the school. It constructs leadership as a process which involves working with all stakeholders in a collegial and creative way to seek out the untapped leadership potential of people and develop this potential in a supportive environment for the betterment of the school (Grant&Singh, 2009). The general aim of this research is to investigate school management teams’ understanding of the implementation of collaborative leadership in primary schools in Gauteng District 4 in Pretoria. In this research I discuss important issues relating to collaborative leadership. My findings reveal that schools management teams indeed understand and implement collaborative leadership in their schools but also that collaborative leadership is much more than just working together as a team. My argument is that there must be a radical reconceptualisation of the concept of collaborative leadership as well as an attempt to move towards more dispersed and democratic forms of it. / Dissertation (MEd)--University of Pretoria, 2012. / Education Management and Policy Studies / unrestricted