This study focussed on the budget control and monitoring challenges for school governing bodies. The study engaged a qualitative in-depth research into the challenges school governing bodies experience regarding budget control and monitoring based on the fact that budget control and monitoring are dimensional tools of financial management aimed at ensuring proper financial management and accountability. The research, grounded on social constructivism and employing a phenomenological pragmatic approach for data collection was purposely and conveniently confined to town schools in the Ekurhuleni District. Data was collected using interviews with school principals, finance officers and a treasurer and Institutional Development and Support Officers. Findings from the data indicated that while there were areas where school governing bodies did well, they faced numerous challenges in budget control and monitoring. It was found that there were challenges regarding the budgeting process in so far as budget preparation, budget implementation, and budget control and monitoring. Miscellaneous challenges influencing the budget control and monitoring process found included poor financial reporting, the low level of parental literacy which seemed to influence the meaningfulness of and realistic nature of the budgeting processes and the generic, inadequate and poor training school governors were provided with. Recommendation from the study mainly concern the provision of customised, focussed and needs-based training in financial and budget management after determining the skills audit to determine training and capacity building needs of school governors, holding principal to account for financial management as ex officio members of governing bodies, reviewing the quintile classification of schools based on the poverty index and considering the backgrounds of learners at town schools, who mostly are from previously disadvantaged backgrounds and ensuring that schools report on finances in languages parents understand and linking budgeting process to schools’ educational goals. / MEd (Education Management), North-West University, Vaal Triangle Campus, 2014

Syfte: Vårt första delsyfte med den här studien är att undersöka om press är ett hot mot revisorns oberoende genom att undersöka om det är skillnad på den press revisorer upplever och den press de bedömer att de klarar av. Vårt andra delsyfte är att redogöra för hur och i vilken omfattning ett revisionsutskotts existens kan sänka revisorns upplevda press och därmed stärka revisorns oberoende. Metod: Denna studie är utförd med kvantitativ metod. Data har samlats in med hjälp av dataenkäter som har skickats via e-post till 316 revisorer i Sverige som arbetar med noterade bolag. Revisorerna har skattat sin upplevda press från klienterna med hjälp av Borg CR100 (centiMax) Scale®. Analys av data har utförts med korrelationsanalys, regressionsanalys och t-test med hjälp av statistikprogrammet SPSS. Resultat & slutsats: Vi fann signifikant skillnad mellan den press revisorerna upplever och den press revisorerna bedömer att de skulle klara av innan de godkänner en felaktig finansiell rapport. Studien indikerar en liten skillnad i upplevd press vid revision av företag med revisionsutskott jämfört med revision av företag utan revisionsutskott. Dock var denna skillnad inte signifikant. Förslag till fortsatt forskning: I kapitel 5.5 tar vi upp förslag till fortsatt forskning varvid huvudfrågorna vi diskuterar är följande: hur sammansättningen av revisionsutskotten påverkar revisionsutskottens effektivitet, vad som orsakar de stora skillnaderna i huruvida revisorerna upplever press eller inte från VD och styrelse och hur hälsan påverkas av den press revisorerna bedömer att de upplever. Uppsatsens bidrag: Uppsatsen bidrar med empiriskt underlag för fortsatt forskning då denna studie är den första i sitt slag som har utförts i Sverige. Vidare bidrar studien praktiskt till en ökad kunskap om hur mycket press en revisor upplever i förhållande till vad en revisor bedömer att de klarar av samt hur revisionsutskott påverkar revisorns upplevda press. / Aim: Our first subsidiary aim of this study is to investigate whether the pressure is a threat to auditor's independence by investigating whether there is a difference between the pressure experienced by auditors and the pressures they estimate that they can handle. Our second subsidiary aim is to explain how and to what extent an audit committees' existence can lower the auditor's perceived pressure and thereby strengthen the auditor's independence. Method: This study is conducted by a quantitative method. Data were collected using data questionnaires sent by e - mail to 316 auditors in Sweden working with listed companies. The auditor has estimated his or hers perceived pressure from clients using the Borg CR100 (centiMax) Scale®. Data analysis has been performed by correlation analysis, regression analysis, and t-test with the statistical program SPSS. Result & Conclusions: We found a significant difference between the experienced pressure by auditors and the pressure auditors estimated that they could handle before approving a false financial report. The study indicates a small difference in the perceived pressure for audits in co-operation with companies with audit committees, compared with companies without audit committees. However, the difference was not significant. Suggestions for further research: In Chapter 5.5 we bring up suggestions for further research and the main issues we discuss are: how the composition of audit committees influences audit committees' effectiveness, what the large differences in whether the auditors are experiencing pressure or not from the President and Board of the company are caused by and how the health is affected by the estimated pressure auditors experiencing. Contribution of the thesis: The study contributes with the empirical foundation for continued research because this study is the first of its kind in Sweden. Furthermore, the study contributes practically to a greater knowledge of how much pressure an accountant experience in relation to what the auditor believes that they are capable of and how audit committees affect the auditor's perceived pressure.

The work deals with the history of the Olympic Games, which were held in Moscow in 1980 and four years later in Los Angeles. These two major sporting events have been very affected by the political situation. The Soviet military intervention in Afghanistan in the end of 1979 led to the boycott of the Olympic Games from the US and a number of other States. I t was the largest boycott of the history of the games.Also indirectly led to the boycott of the games in Los Angeles, the Soviet Union and its satellites four years later. It is therefore both Olympics history analyzed in political context internationally. In this respect are the most important relations between the Soviet Union and the United States, mentioned are the other important events of international politics in the 1970s. years, including the Soviet-Afghan relations. In the case of two Olympiads are mentioned important facts concerning the Organization of the games facilities, sports venues, results and more. Mention also the impact of the boycott to cast individual and team competitions both Olympics. Part of the work is devoted to the Czechoslovak looking at the whole issue. The history of the Olympics, both the international situation and the way they were presented and accepted at the time in Czechoslovakia are the result of a...

Commissions, comités, conseils, les instances spécialisées dans les questions d’éthique des sciences de la vie prennent de nombreuses dénominations et forment une nébuleuse extrêmement diverse. Riche est la littérature qui s’est donné pour objectif de différencier ces organes. Les diverses tentatives de typologie semblent s’accorder sur l’existence de deux comités d’éthique-types : les comités d’éthique clinique ou hospitaliers et les comités d’éthique de la recherche biomédicale. C’est à partir de ces catégories que seront créés de nombreux comités exerçant des compétences variées et agissant au niveau local, national, régional et international. S’agissant de leurs caractères principaux, la doctrine dégage trois éléments fondamentaux : l’indépendance, la pluridisciplinarité et le pluralisme. En dépit d’une évolution plus tardive dans le domaine des technologies, du progrès médical et plus généralement des sciences de la vie, l’Amérique Latine a pleinement pris part au phénomène dit d’institutionnalisation de la bioéthique ; non sans quelques spécificités. L’établissement des instances d’éthique dans cette région est caractérisé par la priorité accordée aux principes de justice et d’accès aux services de santé en raison de la prééminence des problèmes socio-économiques. / The organizations and authoritative entities specialized in evaluating the ethical issues raised by recent developments in the life sciences take on extremely diverse denominations and forms such as commissions, committees, and boards that all form acomplex nebulous. Research focusing on differentiating these bodies is very rich. Various attempts at categorizing these organizations agree on the existence of two main types ofethics committees, hospital ethics committees, and biomedical research ethics committees. On the basis of these categories numerous sub-committees are then created and exercise a variety of skills at the local, national, regional and international levels. As for their main characteristics, consensual research identifies three basic elements: independence,interdisciplinarity and pluralism. Despite a relatively late development in the general field of the life sciences and more particularly in the realm of technology and medical progress, Latin America has fully participated in the phenomenon now known as the institutionalization of bioethics, and has done so with specific characteristics to its region. Indeed, the establishment of ethical review boards in this region is above all preoccupied by the priority given to the principles of justice and access to health services due to the predominance of socio-economic issues.

Capital Adequacy of Commercial Banks The purpose of the thesis is to analyse particular capital adequacy issues. The thesis is composed of three chapters, each dealing with particular aspects of capital adequacy. The introductory Chapter One clarifies the meaning of capital adequacy. The thesis is based on two main aims. Chapter Two examines Basel Committee of Banking Supervision materials and following relevant EU and Czech legislation. The methodology used in this chapter vests in comparative analysis and legal analysis of current Czech national legislation. The first aim is to tackle the legal issues of implementation and effective enforcement of current capital adequacy rules, with concentration on the key problem of inconsistency of implementation among countries. The Chapter Three describes the reasons for adoption of new regulatory rules of capital adequacy in connection with recent turbulent changes in financial markets. To make a conclusion whether Basel III is a sufficient reaction is the second main aim. It focuses on analyse of the Basel III rules as a set with some practical notes on ongoing implementation in the world or in the Czech Republic in particular. The Basel Committee rules need to be implemented carefully. Whether by partial or incomplete implementation of Basel rules or by...

Title: Possibilities and limits of events promoting children sport participation - case study of Sazka Olympic multiple event Objectives: The aim of the study work is to evaluate the organization and success rate of the project "Sazka Olympic multiple event". The study analyses the possibilities and limits of the project, and provides recommendations how to improve the project in the following years. Methods: The study is a case study and uses mostly qualitative methods of research. Data collected from interviews and document analyses are then evaluated by the SWOT analysis. Results: The results of the study are proposals and recommendations for organization of "Sazka Olympic multiple event" which promotes children sport participation. The case study revealed both strengths and weaknesses of the project and defined its opportunities and threats. The recommendations may be used for the future realization of the project. Keywords: sport participation, children, Czech Olympic Committee, sport promotion

The overall objective of this study was to determine the effect of Basel ll on the South African banking system through possible changes in the way in which a bank conducts its business. This purpose arose from the publication of the new Basel ll Framework on 26 June 2004, which has been adopted for implementation by the South African Reserve Bank. South Africa has set January 1, 2008 as the implementation date for Basel ll. The South African banks have mainly been focussing their efforts on becoming Basel ll compliant. Business line management and marketers have up until now not paid much attention to the likely impact of Basel ll on their markets and product offerings. A literature study was undertaken which included a review of the Basel ll Framework, impact studies and a review of the relevant literature on the topic. The Framework was analysed in order to determine the major impact themes. Once these impact themes were identified, the literature on those areas of impact was researched. The analysis of the Basel ll Framework identified three important themes that will have a significant impact on banks. There will firstly be an impact on market segments and product offerings. Secondly, there will be an internal impact on the banks in the form of increased costs, decision-making and capital management. The final theme identified was the global impact on the banks, especially regarding procyclicality and mergers and acquisitions. vii The research indicates that there will be both winners and losers. Banks that have large retail and mortgage exposures will benefit the most from Basel ll, whereas banks that have large exposures to sovereigns, banks and specialised lending portfolios will be negatively impacted. A capital charge for operational risk will mean that some areas such as corporate finance and asset management will be allocated capital, which was not the case under Basel l. Studies indicate that this new operational risk capital requirement more than outweighs any reduction in credit risk capital requirements. Customers that have high credit ratings are more likely to benefit from lower credit spreads. Similarly customers that have poor credit ratings can expect an increase in their pricing due to the higher capital requirements for these customers, unless they can provide a bank with ancillary revenues. Competition in the retail and mortgage markets will intensify due to the favourable capital requirements for these portfolios. The large South African banks will become takeover targets because of their large exposures to these markets. Basel ll will have a major impact on the way in which banks will do business in the future and as a result banks should view the implementation of the Framework as an opportunity to gain strategic advantages rather than just a compliance obligation. / Prof. A. Boessenkool

我國從2002年引進獨立董事制度，並於2007年引進審計委員會制度;且要求公開發行股票之證券投資信託事業、綜合證券商、上市（櫃）期貨商及實收資本額達新臺幣100億元以上未滿500億元之非屬金融業之上市（櫃）公司應於104至106年間完成審計委員會之設置。實收資本額達新臺幣20億元以上未滿100億元之非屬金融業上市（櫃）公司應於106至108年間完成審計委員會之設置。本研究將針對已施行近10年的審計委員會制度做一檢視。 本研究採用朱德芳（2013，2014）關於審計委員會制度之研究理念與作法。邀請五位獨立董事做訪談並將訪談內容作整理分析，初步了解臺灣審計委員會實施概況。本研究發現：宜強化審計委員會的功能，以及調整雙軌制漸漸趨向單軌制。 / The Independent Director System was imported into Taiwan in 2002 and subsequently the audit committee system started in 2007. Public companies, brokerages, listed futures firms and securities firms were then required to establish an audit committee. This new regulation also applied to non-securities firms who has capital between NTD $10Bn and NTD $50Bn. It was stipulated that the changes must be implemented between 2015 and 2017. Furthermore, listed firms whose capital exceeds NTD $2Bn but less than NTD $10Bn must establish audit committees in the period 2017-2019. This thesis intends to review and analyze the implementation of these audit committees. This study adopts concepts put forward by distinguished professor Te-Fang Chu (2013-2014) as well as uses the process she developed to verify the effectiveness of the legislation in the business world. We invited five independent directors to interview and helped us gain a surface-level understanding of the audit committee process.This analysis resulted in two specific recommendations. First, some functions within the audit committee must be strengthened. Second, the two-tier corporate governance system should be flattened to a single tier.

O olhar sobre o ser humano é primordial na história da reflexão ética em pesquisa. Alguns episódios de abusos em experimentação com seres humanos em todo o mundo sugeriram organizações mais eficazes do Estado e da sociedade em geral no controle e orientações éticas nas pesquisas; muitos autores associaram esse episódio ao nascimento da Bioética. No Brasil, o marco sobre essa reflexão e orientação está na aprovação da Resolução nº.196/96. A partir daí são instaurados os Comitês de Ética em Pesquisa (CEPs) e as pesquisas com seres humanos são amplamente discutidas e refletidas no âmbito institucional. Este estudo fundamenta-se na identificação e análise do discurso do pesquisador da Odontologia sobre ética em pesquisa, concepção de sujeito de pesquisa e utilização de questionários e / ou entrevistas. Foi empregado o método qualitativo de pesquisa, utilizando a técnica de Análise de Conteúdo como instrumento mediador para interpretação dos discursos. Foram entrevistados 28 pesquisadores seguindo um roteiro de questões que auxiliou no processo de diálogo entre entrevistador e participante. Com base nestas análises considera-se que: 1- Nas pesquisas da odontologia usualmente são envolvidos pacientes de Instituição de Ensino Superior; pessoas caracterizadas por condições socioeconômica baixa e de baixa escolaridade. 2- Identifica-se um distanciamento social, profissional e pessoal do pesquisador para com o sujeito de pesquisa. 3- O pesquisador concebe a Resolução nº196/96 em diferentes papéis: o regulador, o educativo e o restritivo. 4- O conhecimento desta normativa brasileira é fundamental para auxiliar o pesquisador na avaliação e conduta ética de suas pesquisas. 5- Para uma maior compreensão mútua, entre pesquisador e CEP, é necessário um esforço bilateral de aproximação. 6- O uso das técnicas, questionários e entrevistas é freqüentemente compreendido como método que não ocasiona risco ao sujeito participante. É necessário avaliar os riscos, do físico ao espiritual, em qualquer pesquisa que envolva seres humanos. 7- A compreensão de ética em pesquisa é determinada pelo contexto social que o pesquisador está situado; sua visão sobre ética está associada com o entendimento que se tem sobre o mundo, a sociedade, o homem e os valores. / The look over human beings is primordial in the history of ethic analyzes on research. Some episodes of abuse with human being experiments around the world suggested more efficient organization of States and of the society in general towards the control and ethics orientations on researches; several authors associated these episodes with the origin of Bioethic. In Brazil, the reference of this reflection and orientation is based on the approval of the Resolution nº. 196/96. Subsequently on Ethics in Research Committees (CEPs) have been installed and the research involving human beings has been intensely discussed and reflected on the institutional ambit. The present study identified and analyzed the Dental research\'s speech about ethic in research, he conceive the: involvement of the human beings in research and the use of questionnaires and/or interviews. We used the qualitative method and Content’s Analysis as a mediator instruments to understand the speech. Twenty-eight researchers have been interviewed by following a list of questions that aided on the dialogue process between the interviewer and interviewed. Based on such analysis, it is considered that: 1 – In Dental research, the human beings involved are usually the patients attended by dental schools. These people are usually from a low social class and economical condition and lack education. 2 – A considerable social, professional, personnel gap between the researcher and the interviewed was identified. 3 – The researcher understands the Resolution n° 196/96 in different aspects: regulatory; educatory and restrictive. 4 – The knowledgement of such Brazilian rule is important to the assistant to the researcher in the analyze and behavior of his of research. 5 – A bilateral effort to develop a relationship is essential for a better mutual comprehension between the researcher and the CEP. 6 – The use of questionnaires and interviews is frequently considered a riskless method for the interviewed. The importance of physical and spiritual risk assessment is highlighted. 7 – The ethic comprehension of research is determined by the social context that the researcher is involved in; his position towards ethic is associated to the comprehension that he/she has about the world, the society, the human being and moral values.

O debate atual sobre as consequências da proliferação de Acordos Comerciais Regionais surge no meio de uma crise de governança no comércio internacional, o qual também questiona o papel da OMC como Organização Internacional que governa este cenário através de princípios e normas multilaterais. No entanto, cientes desta situação, os Estados parecem manter esforços para lidar com tais problemas através da negociação de mecanismos multilaterais para melhorar a governança do sistema multilateral. O Comitê de Acordos Comerciais Regionais (CRTA) que existe há mais de duas décadas é uma peça-chave para compreender as razões pelas quais tais esforços parecem infrutíferos, considerando o fato de que se trata do órgão multilateral encarregado do controle de Acordos Regionais. Assim, a presente pesquisa procura analisar o trabalho e evoluções desse Comitê, considerando diferentes fatores que incidem em seu desempenho, e determinar se um trabalho como o feito pelo CRTA poderia ser uma eficiente forma de governar as relações que surgem da atual organização da produção internacional. / The current debate about the consequences of the proliferation of Regional Trade Agreements arises in the middle of a governance crisis in international trade, which has also put into question the role of the WTO as an International Organization governing this scenario through multilateral principles and rules. However, aware of this situation, States seem to keep making efforts to deal with these problems through the negotiation of multilateral mechanisms to enhance the governance of the international trade system. The Committee on Regional Trade Agreements (CRTA), existing for more than two decades, is a key piece to understand why these efforts seem fruitless. This research attempts to analyze its work and evolutions, considering different factors that have incidence in its performance, and to determine if it is possible that a work such as the performed by the CRTA could be an efficient way to govern the relations arising from the current organization of international production.