Só é possível estudar o tema O controle das contas municipais em um Estado que apresente, em sua Constituição, o princípio da separação de Poderes como uma de suas pedras angulares. Além de competir a cada órgão do Poder uma função típica, também reflexo da teoria da separação de Poderes de Montesquieu é o sistema de checks and balances pelo qual um Poder controla o outro evitando a prática dos abusos. Em matéria de contas públicas, este controle recíproco se apresenta com o dever que o Chefe do Poder Executivo tem de prestar contas ao Poder Legislativo do uso que conferiu ao dinheiro público que, na verdade, pertence ao povo. Fala-se, portanto, na função de controle externo que o Legislativo realiza sobre as contas prestadas pelo Executivo. Em âmbito municipal, o controle externo é exercido pela Câmara Municipal com o auxílio do Tribunal de Contas, ao qual compete o dever de elaborar um parecer prévio sobre as contas de governo anualmente prestadas pelo Prefeito e encaminhá-lo ao julgamento político da Câmara Municipal. À Corte de Contas compete, pois, o controle técnico das contas, através das fiscalizações contábil, financeira, orçamentária, operacional e patrimonial e à Câmara dos Vereadores, o controle político de tais contas. / To study The control over municipal accounts it is mandatory that a State has the principle of separation of powers as a cornerstone of its Constitution. Besides that each branch of Government has specific responsibilities, another reflection of Montesquieus theory of separation of Powers is the system of checks and balances, under which each branch of government controls the other to prevent abuse of power. In terms of public accounts, this reciprocated control is represented by the duty the Head of the Executive has to account for the destination of the public money, which belongs to the people, to the Legislative; i.e., the external control carried out by the Legislative Branch over the accounts of the Executive Branch. At municipal level, external control is carried out by the City Council and the Court of Auditors, which has to prepare a previous opinion on the government accounts annually presented by the Mayor and send it for the political judgment of the City Council. Thus, the Court of Auditors is responsible for the technical control of the accounts, running accounting, financial, budgetary, operational and equity audits, while the City Council is responsible for the political control thereof.

This master's thesis is focused on the system of internal controls which is, in some form or another, implemented in every organization. In the theoretical part, the internal controls are specified according to the worldwide accepted integrated COSO framework for internal controls. Furthermore, there is briefly characterized internal audit, its aims and relation to the system of internal controls. The practical part deals with internal controls implemented in a specific organization. There were analysed control mechanisms implemented into the basic enterprise's process, the Order to Cash process.

Omni-directional (O-D) infrared (IR) vision is an effective capability for mobile systems in robotics, due to its advantages: illumination invariance, wide field-of-view, ease of identifying heat-emitting objects, and long term tracking without interruption. Unfortunately, O-D IR sensors have low resolution, low frame rates, high cost, sensor noise, and an increase in tracking time. In order to overcome these disadvantages, we propose an autonomous system application in indoor scenarios including 1) Dynamic 3D Reconstruction (D3DR) of the target view in real time images, 2) Human Behavior-based Target Tracking from O-D thermal images, 3) Thermal Multisensor Fusion (TMF), and 4) Visual Perception for Social Cognition from the motion behavior of the human target.

Subject of the thesis is to create extended model for the evaluation of information security controls. Evaluation of security controls is one from many processes of risk management which is part of information security management system ISMS. Thesis contains the outline of issue of information security and introduce various publications of information security management. Two of these publications were chosen and are used in this thesis. It is ČSN ISO/IEC 27001:2014 and NIST 800_53. These two standards are used for creation of introduced model. Model itself is introduced in second part of the thesis. Model is connecting security controls from these two standards. If organization implements security controls from NIST 800_53, meet requirements defined in ČSN ISO/IEC 27001:2014; Apendix A. This model is also customized for evaluation of security controls and giving feedback to evaluator about state of implementation of security controls. This evaluation process is setup as evaluation of NIST 800_53 security controls and after that these data are recalculated into percentage value of implementation of security controls from Apendix A. Results of this process are most valuable for risk management, for planning an implementation of security controls and for improvement of already implemented.

The current study describes the impact of trauma on the perceptual thinking processes of participants who have sustained repeated criminal victimisation in South Africa. Fifteen adult males, (mean age 40.73 years) participated voluntarily in this descriptive study. The Rorschach Inkblot Method (RIM) is the psychometric instrument used to describe the participants and Exner’s Comprehensive System (CS) is the method of interpretation employed. The Perceptual Thinking Index (PTI) is the cluster of variables selected to describe each participant’s level of reality testing and perceptual functioning. Together with this, the D and Adjusted D Score variables are discussed to describe the participants’ overall and current coping capacities. From the research findings yielded in this study, it appears that the majority of these participants (73%) can be described as experiencing problems in terms of their perceptual thinking processes. They are also unable to appropriately engage in accurate reality testing. The results of the research study may serve as an incentive for further studies of this nature as according to the RIM, participants with this level of impaired reality testing generally present with psychotic features. However, these research results were found in participants who present with an absence of a psychotic or any schizophrenic type disorder diagnoses. Other researchers who used the RIM to assess trauma victims have found results similar to this. Furthermore, participants who present with this level of impaired reality testing, generally experience severe problems in coping with basic psychological aspects of daily functioning. This however, does not appear to be the case with this sample group, which was one of the motivating factors for conducting this research. A concluding suggestion is made for possible research into investigating how, and at what expense, other psychological features of functioning are employed, in order to manage in a seemingly well-adaptive manner. / Dissertation (MA (Clinical Psychology))--University of Pretoria, 2006. / Psychology / unrestricted

The main aim of the thesis is a comlex description and explanation of legislative concernig the working conditions of drivers in branch of international transport. It provides the reader general overview of the whole field including function of the digital tachograph system and current development of EU legislative. In the practical part, there are described some actual problems, which occur in this area - it's especially the question of road controls and fines. The opinions of drivers concernig this matter are included as well.

This thesis deals with the internal control concept according to the COSO Integrated Framework for Internal Controls. Internal control definition, objectives and components are reviewed and commented. The emphasis is put on the auditor's understanding the entity's internal control and his responsibility to identify and assess the risk of material misstatement in the financial statements.

The main objective of my thesis is to analyze and compare reactions of Iceland and Ireland to financial and economic crisis as well as the aftermath of the crisis and the process of recovery as direct consequence of these reactions. Both states had financial sector couple of times bigger than their GDP before the crisis and after the fall of Lehman Brothers they ran into some serious difficulties. However, states chose very different approaches to deal with a situation. Ireland decided to bailout its banks despite the huge increase in public debt and cost of taxpayers' money. Iceland allowed its banks to default and backed only domestic deposits. In my thesis I also analyze the fact that Ireland is a member of euro area and therefore does not possess independent monetary policy and Iceland has independent floating currency and implications that these facts had during and after the crisis on development of countries. In the last chapter I am analyzing possibilities of future development of economies and potential risks and challenges that lie ahead of them.

The aim of thesis is to analyze the development of the national economy of Iceland in the period 1994-2013. In addition to the reasons for the collapse of the banking sector thesis examines the way the state handled the situation. The theoretical part deals with the theory of the national economy, the characteristics of the main macroeconomic aggregates, the current banking system and selected theories of the business cycle. The practical part presents economic and political characteristics of Iceland. It is followed by main analysis divided into two periods, each of which contains an analysis of the legal framework, institutional provision, development of key macroeconomic aggregates and a separate chapter devoted to the development of the banking sector. Research suggests that the overheating of the economy occurred due to the extreme expansion of the banking sector, expansionary fiscal policy and inappropriate monetary policy of the central bank. The State had to seek the help of the International Monetary Fund during the crisis. There has been introduction of capital controls to stabilize the exchange rate. The state let the banking sector go bankrupt and created new domestic banks. Subsequently fiscal indicators were stabilized, but not at the expense of the needy and households. The business cycle in Iceland is best described by the Financial instability hypothesis.

The focus of this thesis is the development and implementation of a neural network model predictive controller to be used for controlling the integrated recycle heat exchanger (Intrex) in a 300MW circulating fluidized bed (CFB) boiler. Discussion of the development of the controller will include data collection and preprocessing, controller design and controller tuning. The controller will be programmed directly into the plant distributed control system (DCS) and does not require the continuous use of any third party software. The intrexes serve as the loop seal in the CFB as well as intermediate and finishing superheaters. Heat is transferred to the steam in the intrex superheaters from the circulating ash which can vary in consistency, quantity and quality. Fuel composition can have a large impact on the ash quality and in turn, on intrex performance. Variations in MW load and airflow settings will also impact intrex performance due to their impact on the quantity of ash circulating in the CFB. Insufficient intrex heat transfer will result in low main steam temperature while excessive heat transfer will result in high superheat attemperator sprays and/or loss of unit efficiency. This controller will automatically adjust to optimize intrex ash flow to compensate for changes in the other ash properties by controlling intrex air flows. The controller will allow the operator to enter a target intrex steam temperature increase which will cause all of the intrex air flows to adjust simultaneously to achieve the target temperature. The result will be stable main steam temperature and in turn stable and reliable operation of the CFB.