The diploma thesis deals with school counselling/counseling in the Czech schools and the schools in the United States of America and in England. Theoretical part is focused on the historical development of school counselling, on the status of the school counsellor and the job requirements. The main aim of the practical part of this thesis is to compare the Czech, American and English school counselling. By filling in the questionnaire, our research focused on the school counsellors' job content and their opinion of the school counselling system.

The technology development within the accounting field has grown tremendously during the last years and generated great impacts to the accounting firms and led to an enormous change in how accounting consultants conducting their daily tasks. The continuous development has now entered a new phase, where automation of accounting processes is now perceived as the current major trend and it will affect the profession even more. Automated accounting may bring both positive and negative impacts to the accounting firms and their consultants, but many threats may also come to light where questions have arisen about the need of accounting consultants if the procedures are automatic. Studies on automation in various fields have been conducted over the years, but the impacts of automated accounting on accounting firm and their accounting consultants have been neglected in previous research. Moreover, since the consultants are affected as well, their attitude toward such changes and corresponding impacts are of interest to understand their stance to these changes. Thereof, the interest in how accounting firms and their consultant will be affected resulted in these two research questions: 1) What are the potential impacts of automated accounting for accounting firms and their accounting consultants? 2) What are the accounting consultants’ attitudes towards automated accounting? The purpose of this thesis is to extend the current knowledge of the potential effects and explain the phenomena of automation in the context of accounting firms and their consultants. The aim is also to extend the knowledge of the accounting consultants’ attitude towards automated accounting and what they perceive as threats and opportunities. This thesis answers the research question by a qualitative method where empirical data has been collected from interviews with accounting consultants from different accounting firms in Umeå. The findings from the empirical data shows that automated accounting may lead to a decreased need of accounting consultants if the accounting firms do not extend or diversify their services. Moreover, advisory and analytical services will dominate the industry because automation will lead to more financial misstatements, which drives the need of analytical services. To comply with these changes, the future accounting consultant needs to possess more technical knowledge. The accounting consultant assistant will most probably be replaced by IT-consultants and in the long term, all consultants will be salespersons rather than accounting consultant. Regarding the attitude, the majority of the accounting consultants are positive towards automated accounting and their impacts, even though some tend to show a negative attitude to certain impacts.

For many providers of ERP-system, Poland is one of the most valuable markets in Central andEastern Europe. The Polish market for ERP-systems is still a growing market, especially; wecan see the low utilization of ERP-systems among small and medium-sized enterprises. Thisis due to several factors, primarily the cost of implementing the system and the necessary infrastructure.Subsequently due to the lack of knowledge, where there is no sufficientknowledge of the benefits arising from the use of an ERP-system in their business, and thereis a fear within the companies that its business would start stagnating.This paper investigates the implementation process of a Polish consulting company whichworks towards small and medium-sized businesses. The key success factors will be studied inthe implementation of ERP-systems, and the instance factors of the interrelationship betweenthe consultant and client from a consultant perspective. The review of the literature has beenidentified and discussed in relevance to the empirical study. The paper investigates the interplaybetween the client and consultants and how the dynamics between the involved partsaffect the outcome of use of the critical success factors and to which extent the consultingfirm is able to influence during the ERP-implementation process. The paper also scrutinizesimprovement potentials for the relationship process during the ERP-implementation and proposesareas of improvement for the consultant firm. At the same time, the paper can be beneficialas much for the client as for the consultant as an example framework in order to gain adeeper understanding for the interplay and how each actor's behavior affect the outcome andresult of the ERP-implementation.The study revealed that control and influence are shared between the parties involved, however,the following conclusions can be drawn that the consulting company is not in the positionto influence and control the factors that the customer has the final decision on which is; TopManagement Support, Clear Goals & Objectives, Change Management, ERP Teamwork andComposition, User Involvement and Use of Consultants. Based on the empirical data it alsoemerged that the lack of these factors has affected following implementation projects negatively.The factors consulting company can control and influence are; Business Process Redesign,Problem Solving Ability, Technological Infrastructure, Support, User Training, RiskManagement and Experience & Expertise. The client has very little control and influence overthese factors, where they are based mostly on the basis of the consultancies experience andexpertise. There is a complexity in the relationship between the consulting firm and its clientsin its ability to influence and control the critical success factors. Complexity of the extent thatone partner ignorance or unwillingness affects the other partners actions.The result from the control and influence analysis shows that there is a gap between thesmaller and larger regions at the Polish market regarding ERP-implementation. The resultgenerated in this study shows that the ERP-market in the smaller regions still remains underdevelopedand immature. In addition to this, the study shows that there is still a strong hierarchicalpower structure within organizations in the smaller regions. An aspect of the professionalculture in Poland is that those who are more experienced and at senior positions are lesswilling to share their expertise with juniors. The consequences of this emerge very clear duringthe implementation process amongst all critical success factors. The study also shows thatthe main difficulties identified during the implementation process are linked to human resourcesand high project costs. It is clear that clients in smaller regions are struggling with thehigh costs associated with ERP-implementation. The small- and medium sized enterprises inthe smaller regions seldom have the economy to cover the costs without help of EUfunding’s.Furthermore the result of the study also remark on organizational and social prob-lems during the ERP-implementation. The main problems that have been identified with clientsare associated with inadequate training, lack of support from management and users resistanceto a new system and change.

Thesis: Contractual relations of consulting firm and client Author: Karolína Brosková The purpose of my thesis is to analyse the contractual relations between consulting firm and its client. The reason for my research is an increasing amount of consulting firms arising in Czech business enviroment as well as non-existence of precise and explicit regulation of these relations in Czech legal system. The thesis is composed of two main chapters, each of them dealing with different aspects of management consulting. Chapter One is subdivided into three parts. Part One is introductory and defines basic terminology of management consulting, its history and typology. Part Two deals with subjects of contractual relations between consulting firm and client. Finally part Three explains when these relations will be regulated by Czech commercial contract law. Chapter Two examines relevant Czech legislation in combination with practical examples from valid agreements. The chapter consists of two parts. Part One focuses on particularities of Czech contract law. Part Two investigates what should be included in consulting agreement. Conclusions are drawn partially in Chapter Two, part One and partially in the epilogue. The main aim of the thesis is to find out what is the economic cause of these relations, and what...

Den här studien syftar till att bidra med ökad kunskap om arbetsmotivation kopplat till utvärdering i form av medarbetarsamtal. Branschen som valts är konsultbolag inom IT, och detta för att bidra med kunskap inom ett område som är högaktuellt i dagens samhälle men där det också saknas forskning. Inom tidigare forskning på det bredare området utvärdering- prestation kan urskiljas två läger – vissa forskare hävdar att utvärdering påverkar arbetsmotivationen positivt och andra forskare har hävdat motsatsen. Vi ämnade därmed bidra med mer kunskap till denna diskussion. Studiens huvudfråga, “Vilka faktorer i utvärderingsinstrumentet medarbetarsamtal påverkar enligt medarbetarna arbetsmotivationen”? besvarades genom följande underfrågor “Vilka samtalsämnen och faktorer i medarbetarsamtalet upplever konsulterna höjer motivationen för arbetsprestation?” samt “Vilka samtalsämnen och faktorer i medarbetarsamtalet upplever konsulterna inte är motiverande?” Studien var baserad på en kvalitativ metod. Åtta semistrukturerade intervjuer låg till grund för studiens analys, och materialet analyserades utifrån Herzbergs motivations- och hygienfaktorteori. Resultatet visade att utvärdering i form av medarbetarsamtal är motiverande beroende på vilka samtalsämnen och faktorer som diskuteras, samt att vad som påverkar arbetsmotivationen skiljer sig mellan individer. Det största resultatet av studien visade att personliga och karriärmässiga utvecklingsmöjligheter i stor utsträckning upplevs som en väldigt motiverande aspekt av medarbetarsamtalet. Därför har en teoriutveckling gjorts där författarna benämner utvecklingsmöjligheter som en motivationsfaktor inom ramen för utvärdering. / This study aims to contribute and increase knowledge about performance appraisal and its effect on work motivation. The industry chosen is consultant companies within IT, to contribute with knowledge within a current area of todays’ society, but also to the lack of research. The previous research of evaluation and performance in general is divided into to separate sides. Some researchers claim that evaluation affects work motivation in a positive way, and some researchers claim the opposite. Therefore, we wanted to add a contribution with knowledge to this discussion. The key question of this study, ”What factors in the evaluation instrument performance appraisal effects, according to the employees, their work motivation?” was answered by the following sub questions; ”What conversation subjects and factors in the performance appraisal are experienced as motivating for the consultants work motivation?” and ”What conversation subjects and factors in the performance appraisal are experienced as not motivating for the consultants work motivation?” The study was based on a qualitative research method. Eight semi structured interviews were conducted and used for the analysis of the study, and the material was analyzed in the perspective of Herzbergs motivation and hygiene theory. The result showed that evaluation in the shape of performance appraisal is motivating depending on what conversation subjects and factors discussed, and that what effects the work motivation differs between individuals. The major result of the study indicated that personal and career possibilities were experienced as very motivating parts of the performance appraisal. Therefore, the theory has been developed by the writers of this study, by claiming development possibilities as a motivation factor within the area of evaluation.

Introduction : L’allaitement maternel est recommandé par les instances nationales et internationales pour ses bénéfices sur la santé des mères et des enfants. Près de neuf mères sur dix initient l’allaitement au Québec. Pour celles qui arrêtent dans le premier mois, une sur deux met en cause des problèmes mécaniques de succion chez le bébé en dépit du support de consultantes en lactation (CL). Les ostéopathes, dans le monde entier, reçoivent ces bébés. Cependant, peu d’études scientifiques sont publiées sur la contribution de cette profession à ce sujet. L’objectif primaire de cette étude était de déterminer l’efficacité d’un traitement ostéopathique, couplé à des consultations d’allaitement usuelles, chez les nouveau-nés ayant des difficultés mécaniques de succion. Méthode : Un essai contrôlé randomisé en simple aveugle portant sur 97 dyades maman-bébé référées par des CL a été réalisé. Les dyades étaient réparties en deux groupes : intervention ostéopathique ou soins usuels. Quatre temps de mesure sur une période de 10 jours, ont permis de déterminer l’efficacité de la succion pré et post intervention, l’intensité de la douleur chez la mère ainsi que tout effets secondaires perçus. Les lésions ostéopathiques ont été colligées afin de dresser un profil. Des tests-t, des Chi-carrés ainsi que des modèles de régression ont permis l’analyse des différences entre les deux groupes à l’étude. Résultats : Les bébés ayant reçu l’intervention ostéopathique ont montré une efficacité de succion cliniquement et statistiquement supérieure au groupe de soins usuels (p<0.001). Les analyses n’ont pas montré de différence statistiquement significative entre les groupes quant à la douleur ressentie par la mère aux différents temps de mesure. Cependant, à 3 jours post intervention, les mères du groupe intervention ont perçu une diminution significative de leur douleur (p=0.001). Un profil des bébés recrutés a pu être dressé avec des dysfonctions en postérieur du crâne chez 84,5% d’entre eux. Aucun effet secondaire grave ni sévère n’a été rapporté. Conclusion : L’ostéopathie couplée à un suivi par des CL, semble une approche prometteuse pour les dyades mère-bébé ayant des difficultés mécaniques de succion. D’autres recherches seraient à prévoir pour bonifier l’intervention ostéopathique en terme de moment, de bébés pouvant profiter de ce type de suivi, et aussi la documentation des zones en lésion. / Abstract: Background: National and international policies recommend breastfeeding for its benefits on mothers’ and infants’ health. In Quebec, almost nine out of ten mothers initiate breastfeeding with their baby but half of these stop during the first month, due to biomechanical sucking difficulties, and this, despite increasing support from lactation consultants (LC). Osteopaths worldwide work with these babies, but there is little empirical evidence for this type of treatment. The primary objective of this study was to determine the efficacy of an osteopathic treatment coupled with usual lactation consultations on infants’ identified as having biomechanical sucking difficulties. Methods: A single blind randomized controlled trial including 97 mother-infant dyads referred by LC. The dyads were randomized into two groups: osteopathic intervention or usual care. Four measurement times over a 10-day period (pre and post intervention) allowed for the determination of the babies’ ability to latch, the intensity of pain felt by mothers as well as any perceived side effects. Osteopathic lesions were documented in an effort to establish a profile T-tests and Chi-square tests as well as regression models were used to compare groups. Results: Babies having received the osteopathic intervention showed a clinically and statistically significant increase (p<0.001) in their ability to latch compared to the usual care group. Analyses did not show any statistically significant difference between groups with regard to the pain felt by mothers at the different measurement times. However, 3 days post intervention, the mothers in the intervention group perceived a significant decrease in their level of pain (p=0.001). A profile of osteopathic dysfunctions in these babies was generated with 84,5% of them found to have a posterior skull dysfunction. No serious or severe side effects were reported. Conclusion: Osteopathic treatment coupled with lactation consultations seem to be a promising avenue for mother-infant dyads with biomechanical sucking dysfunctions. Further research is needed to optimize osteopathic treatment in terms of targeting babies, timing and duration of interventions and also to better document and standardize areas with osteopathic lesions.

The theme of the thesis is "The sales support and its specifics." The first part describes the topic from a theoretical point of view and it is drawn largely from literature. The aim of the work is an analysis of sales promotions within the company Tupperware Czech Republic, which belongs between the companies of direct sales. It is also prepared a brief comparison with other representative - the company Oriflame Czech Republic. For to create the holistic view of the subject there was conducted the guestionnaire probe based on the opinion of consultants. Along with other information all has led to a proposal of a wider use of the Internet and social networks (specifically Facebook) as a potential future development of sales support.

Bakgrund och problemdiskussion: Den tekniska utvecklingen bestående av automatisering och digitalisering är ständigt närvarande i dagens verklighet. Nya program och system utvecklas dagligen inom flertalet branscher, vilka alltmer övertar människans arbetsuppgifter. Detta sker även inom redovisningsbranschen. Men hur har egentligen den tekniska utvecklingen påverkat redovisningskonsulten som profession? Utgångspunkt i studien tas år 1976, året då BAS-kontoplanen introducerades som konsekvens av den tekniska utvecklingens påverkan på professionen. Syfte: Syftet med denna uppsats är att bidra med djupgående kunskap kring den tekniska utvecklingens påverkan på redovisningskonsulten som profession under de senaste 40 åren. Denna uppsats kommer att presentera den trend som genomsyrat redovisningskonsultens arbetsuppgifter under den valda tidsperioden, för att sedan knyta samman till varför detta har skett utifrån olika teorier. Vidare kopplas detta till professionsteori som bidrar med kunskap kring hur professionen förändrats. I denna studie kommer även vissa spekulationer föras kring hur professionen i framtiden kommer att utvecklas. Metod: Studien är uppbyggd som en enfallsstudie. Fem stycken semi-strukturerade intervjuer har använts som primär datainsamling, i kombination av sekundärkällan tidskriften Balans.   Slutsats: Nästintill samtliga av redovisningskonsultens arbetsuppgifter har förändrats till att skötas alltmer av datorer och system. Att arbetsuppgifterna förändrats har i sin tur resulterat i en förminskning av redovisningskonsultens jurisdiktion. Slutligen leder förändrad jurisdiktion till förändrad profession. Den tekniska utvecklingen har endast påverkat professionen genom att omforma vilka typer av tjänster som faller inom ramarna för den, detta på grund av att expertis överförts till commodities. / Background and problem discussion: The technological development, including automation and digitalization, is constantly present today. New programs and systems are introduced and developed daily, and these are increasingly taking over human tasks. This phenomenon is affecting the accounting consultant. But how has the technological development affected the accounting consultant as a profession until today? The starting point of the study is 1976, the year when the standard for the swedish chart of accounts was introduced as a consequence of the technological development impact on the profession. Objective: The purpose of this thesis is to contribute with deep knowledge about the impact of the technological development on the accounting consultant as a profession in the past 40 years. This essay will present the trend which has characterized the accounting consultant’s work tasks during the chosen time period, then linking to why this has been done based on different theories. Furthermore, this is linked to professional theory that contributes with knowledge regarding how the profession has changed. In this study, some speculations will also be drawn about how the profession will be developed in the future. Method: The essay is constructed as a case study. Five semi-structured interviews have been used as a primary source to collect information. These interviews are combined with the journal Balans which has been used as a secondary source. Conclusion: Almost all tasks that are related to the accounting consultant have changed. Today the computers and systems can fulfill these tasks almost all by themselves. The changes of the tasks have led to a reduction in the jurisdiction of the accounting consultant. Finally, the changed jurisdiction lead to a change of the profession. The technological development has only affected the profession by transforming the types of services that exist within its scope, this because expertise has been transferred to commodities.

This diploma thesis is concerned with definition of the term recruitment agency and with the description of its activities and services, which are offered to its clients and candidates. First chapter of this thesis depicts conditions of origin of recruitment agencies in Czech Republic and their functioning. There is a close analysis of job market, job applicants and clients of recruitment agencies. The second chapter is the core of this thesis. It contains description of cooperation between specific recruitment agency and its client and candidate. The work of the consultant in this recruitment agency is a central theme of this chapter. Final chapter sums up benefits and risks for all concerned parties, namely client - recruitment agency - candidate.

Professional services are one of the fastest growing industries, accounting for over US$330 billion in revenue, globally. The industry is also characterised by stiff competition among professional consulting firms. Thus, in order to survive and grow sustainably, consulting companies need to, not only deliver high quality services which surpass their clients’ expectations but, also nurture strong relationships with them.This study sought to understand the relationship between project delivery success and the strength of client-consultant relationships. It used the engineering consulting industry, focusing on public sector clients and consulting firms in South Africa. The methodology used focused on first establishing as to whether clients and consultants measure project delivery success and relationships using the same factors. It then tested the relationship between project delivery success and client-consultant relationships using the identified set of factors.Through a detailed literature review, project delivery factors were categorised into project success and project management success factors. In order to capture the different dimensions involved in project delivery and client-consultant relationships, frameworks were developed to adequately classify these factors. These frameworks were used in the design of the data collection instrument.The findings from the study indicated that clients and consultants measure project delivery success using fairly similar factors, which they also rated in a fairly similar way. However, the study established that clients and consultants neither evaluate relationships using the same factors, nor rate the factors in a similar way. It was also found that project delivery success does not necessarily result in strong client-consultant relationships.On the basis of these findings, the study established that product delivery success is results from the interaction of many factors within and beyond project boundaries. It also involves a variety of stakeholders with different expectations. Project success is more difficult to measure than project management success. Client-consultant relationships depend on the types of clients and consultants involved as well as the model of engagement used. These factors also influence the choice and priority given to different measurement factors.Thus, the study recommended the importance of active client-consultant engagement for clients and consultants to and understand these complex context-specific environments in structuring and defining problems and design relevant solutions. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted