Tangible and intangible investment goods, its determination, disposition, evaluation, technical improvements, depreciation, disabling, comparing czech legislature and IAS/IFRS

Vidinė konstitucinė kontrolė yra apibrėžiama kaip teisės aktų projektų atitikties Konstitucijai ir kitiems aukštesnės juridinės galios teisės aktams patikra, a priori atliekama paties subjekto, kuris priima tą teisės aktą, ar jo struktūrinių padalinių. Atsižvelgiant į tai, kad šios kontrolės metu yra tikrinamas būtent teisės aktų projektų konstitucingumas, vidinė konstitucinė kontrolė visais atvejais gali būti laikoma ir prevencine (išankstine) konstitucine kontrole. Lietuvoje Seimo leidžiamų teisės aktų vidinės konstitucingumo kontrolės konstituciniai pagrindai išplaukia iš implicitinio reguliavimo – Konstitucinio Teismo oficialiosios konstitucinės doktrinos. Ordinariniame lygmenyje šie teisiniai santykiai detalizuoti Lietuvos Respublikos Seimo statute, nustatančiame Seimo struktūrą ir darbo tvarkos klausimus. Seimo statutas įtvirtina kelis skirtingus vidinės konstitucinės kontrolės įgyvendinimo mechanizmus. Vienu iš jų pagal nustatytas procedūras yra tikrinamas konkrečių teisės aktų projektų konstitucingumas, remiantis pastarųjų turiniu, reguliavimo apimtimi ir forma, kitu – kontroliuojamas Konstitucijoje nustatytos teisės aktų priėmimo tvarkos laikymasis. Tačiau nepaisant procedūrinių skirtumų, tokiu reguliavimu (kaip ir išorinės konstitucinės kontrolės atveju) yra siekiama užtikrinti, kad galiotų tik tie teisės aktai, kurie nepažeidžia Konstitucijos ar kitų aukštesnės juridinės galios teisės aktų nuostatų. Nors siekiamas tikslas yra nekvestionuojamai svarbus, vis dėlto... [toliau žr. visą tekstą] / -. / Innere Verfassungsmässigkeitskontrolle wird als Überprüfung der Entwürfe der Rechtsakte auf ihre Konformität mit der Verfassung und anderen Rechtsakten mit höherer Rechtskraft definiert, die a priori durch den Subjekt selbst, der diesen Rechtsakt verabschiedet, bzw. durch seine Struktureinheiten ausgeführt wird. Unter Berücksichtigung darauf, dass es während dieser Kontrolle die Verfassungsmässigkeit gerade der Entwürfe der Rechtsakte überprüft wird, kann innere Verfassungsmässigkeitskontrolle in allen Fällen auch als präventive (vorgefasste) Verfassungskontrolle erachtet werden. In Litauen gehen die Verfassungsgrundlagen innerer Verfassungsmässigkeitskontrolle der vom Seimas zu erlassenden Rechtsakte aus impliziter Regelung – amtlicher Verfassungsdoktrin des Verfassungsgerichts hervor. Auf ordentlicher Ebene sind diese Rechtsbeziehungen in der Geschäftsordnung des Seimas der Republik Litauen detailliert, die die Fragen der Struktur und der Arbeitsordnung des Seimas festlegt. Die Geschäftsordnung des Seimas verankert einige unterschiedliche Mechanismen zur Durchführung innerer Verfassungskontrolle. Mit einem von ihnen wird laut festgelegtem Verfahren die Verfassungsmässigkeit von konkreten Rechtsakten auf deren Inhalt, Regelungsumfang und Form geprüft, mit einem anderen - die Einhaltung der in der Verfassung festgelegten Ordnung zur Verabschiedung der Rechtsakte kontrolliert. Trotz Verfahrensunterschiede strebt man aber durch diese Regelung (genauso wie im Fall äusserer... [der volle Text, siehe weiter]

Esta tesis trata tres temas diferentes: (1) El efecto de la distribución del ingreso sobre los niveles de conflicto; (2) el efecto de la descentralización sobre la corrupción; (3) el efecto del número de partidos sobre las negociaciones parlamentarias. Primero, se muestra que bajos ciertas circunstancias una menor desigualdad no implica un menor nivel de conflicto. Así, contrario a la creencia común, una mejora en la distribución del ingreso no siempre reduce la intensidad de los conflictos. Segundo, se muestra que la descentralización política no necesariamente reduce la corrupción cuando existen elites locales poderosas. Esto explica el poco existo que han tenido las reformas de descentralización en países en vía de desarrollo. Por último, se prueba que un mayor número de partidos no siempre vuelve más complejas las negociaciones parlamentarias. El que un partido de gobierno prefiera negociar con muchos o pocos partidos depende críticamente del nivel de polarización ideológica. / This thesis deals with three different topics: (1) The effect of income distribution on conflict intensity; (2) the effect of decentralization on corruption; (3) the effect of the number of parties on the negotiation outcomes in a legislature. First, we show that under certain circumstances more income equality does not imply less conflict intensity. Thus, opposite to the common wisdom, it is not always true that improvements in income distribution reduce the level of conflict. Second, we show that political decentralization may not be successful in reducing corruption in the presence of powerful local elites. This result explains the low impact of the decentralization reforms on corruption in developing countries. Finally, we prove that a large number of parties does not necessarily complicate the policymaking process in a legislature. Whether a government party prefers to negotiate with many or some few parties depends critically on the level of ideological polarization.

Thesis (MPhil)--Stellenbosch University, 2005. / ENGLISH ABSTRACT: This paper was written with the intention of investigating how Knowledge Management (KM) influences an organization's competitive advantage. The objective of the research questions was to determine KM's role in a competitive advantage. Knowledge is the critical asset of any organization whether profit or nonprofit. This paper will discuss the meaning of the competitive advantage focusing attention in a non-profit organization, which will serve as a framework for subsequent argument and the remainder of the study. Research into KM's relation with business issues such as leadership, IT for KM, organizational structure was conducted. The objective was to determine the readiness of the institution in implementing Knowledge Management as a basis for its competitive advantage and also to determine the role of the leadership for KM and IT for KM and to propose a new agenda for the Chief Knowledge Officer. This paper is organized around six chapters. It begins with introduction and background chapters where the research question, research setting and KM's competitive advantage are discussed. An in-depth literature review follows in chapter two. Chapter three deals with the detailed description of the methodology followed to compile this paper. A data report and analysis in chapters four and five followed by recommendations for rolling out of KM initiative are considered. Research concludes in chapter six. / AFRIKAANSE OPSOMMING: Hierdie studiestuk is geskryf met die bedoeling om die wyse waarop Kennisbestuur (KB) 'n organisasie se mededingende voordeel beïnvloed, te ondersoek. Die oogmerk van die navorsingsvrae was om KB se rol met betrekking tot mededingende voordeel te bepaal. Kennis is 'n belangrike bate vir enige organisasie met of sonder winsbejag. In hierdie stuk word die betekenis van mededingende voordeel bespreek met die klem op 'n organisasie sonder winsbejag wat as raamwerk sal dien vir daaropvolgende argumente en die res van die studie. Navorsing is oor die verband tussen KB en sake-aangeleenthede soos leierskap, inligtingstegnologie (IT) en organisatoriese struktuur gedoen. Die oogmerk was om die gereedheid van die instelling te bepaal vir die implementering van KB as 'n grondslag vir sy mededingende voordeel en ook om die rol van leierskap vir KB en IT vir KB vas te stel en om 'n nuwe agenda vir die Hoof Kennisbeampte voor te stel. Hierdie stuk bestaan uit ses hoofstukke. Dit begin met 'n inleiding en 'n hoofstuk met agtergrondinligting waar die navorsingsvrae, navorsingsomgewing en KB se mededingende voordeel bespreek word. 'n Deeglike literatuur-oorsig volg in hoofstuk twee. Hoofstuk drie handel oor 'n gedetailleerde beskrywing van die metodologie wat gevolg is om hierdie stuk te lewer. 'n Dataverslag en -ontleding word in hoofstukke vier en vyf oorweeg, gevolg deur aanbevelings vir die uitrol van 'n KB inisiatief. Die navorsingsgevolgtrekking is in hoofstuk ses vervat.

The purpose of this study is to provide research on the funding of state senior higher education in Texas. The focus of this work is on the pressure group-policy process. At the beginning of the study, several questions were raised to assist in establishing boundaries for the research, the collection of data, and the construction of a heuristic model to conceptualize the policy process. The historical and legal factors which affect the funding of higher education were then examined. Attention was focused on the constitutional and statutory provisions which pertain to general appropriations and capital outlays for public higher education. Formula and non-formula items were examined as well as the sources of capital funds.

The aim of the thesis was to document abidance by rules in cattle breeding in an ecological agriculture system. Above all the work is concentred on a cow breeding without commercial milk production on a farm in the Novohradske mountains. A part of the work is a brief survey of legislature and rules in ecological agriculture which is concentred on animal production. In the next part the work is paid to a system of support and dotations from national and European sources in ecological agriculture. The proper work is concentred on the farm characterization, checking system and the survey of dotations in this farming area. Checking and rule observance in ecological agriculture is processed according to protocols about carried checking and the rules are further consulted with appropriate authorities and external employees of the farm. The system of support and dotations in ecological agriculture was consulted with the company owner. According to the finding of facts about provided dotations this system of support was worked up into diagrams and the transparent table for the 2010 2014 period. In the final part there is a discussion about rule observance of ecological farming and a description of contemporary system of dotations including references which should evolve and improve further function of ecological farming in the area of rule observance and dotation providing.

Submitted by Estagiário SPT BMHS (spt@fgv.br) on 2011-11-24T13:27:48Z No. of bitstreams: 1 1409396.pdf: 6152047 bytes, checksum: 6a1988470c5bbdc5add7147e4e272f47 (MD5) / Approved for entry into archive by Estagiário SPT BMHS (spt@fgv.br) on 2011-11-24T13:28:07Z (GMT) No. of bitstreams: 1 1409396.pdf: 6152047 bytes, checksum: 6a1988470c5bbdc5add7147e4e272f47 (MD5) / Approved for entry into archive by Estagiário SPT BMHS (spt@fgv.br) on 2011-11-24T13:28:18Z (GMT) No. of bitstreams: 1 1409396.pdf: 6152047 bytes, checksum: 6a1988470c5bbdc5add7147e4e272f47 (MD5) / Made available in DSpace on 2011-11-24T13:28:29Z (GMT). No. of bitstreams: 1 1409396.pdf: 6152047 bytes, checksum: 6a1988470c5bbdc5add7147e4e272f47 (MD5) Previous issue date: 2008 / This work is based on a review of literature on the theme Electronic Government. Its focus is the use ofthe same in the 27 state legislative bodies in Brazil as a tool for public transparency. More specificalIy, the present dissertation seeks to measure the leveI of transparency in the electronic portaIs of these legislative bodies. To this end, it was necessary to do bibliographical research on the theme, which served as a literary support for the formulations and conclusions that are presented in the study. The measurement of the degree of transparency in the state legislatures' electronic portaIs was done through the application of an electronic transparency measurement method, duly adapted, which is used by a nongovernmental organization - Legislative Monitor - to monitor Mexico's governmental electronic portaIs, based on a law of public transparency and access to public government information, now in vigor in that country. Thus, the model took into consideration the availability of information on: administrative functions; internaI control, legislative work; committee work; concessions; contracts and permissions; historical archives and library services; and externaI controls. The measurement was done item by item, presenting a table of transparency by item. Nevertheless, at the end of the study there is also presented a general ranking of electronic transparency, in which are listed alI the legislative bodies with their respective grades and leveI of transparency. To finish, the results of the research were corelated to other variables, with the intention of verifying if there is any degree of relation between the variables analyzed and the electronic transparency. / o trabalho tem como base uma revisão de literatura sobre o tema Governo Eletrônico, estando seu foco voltado para a sua utilização nas 27 assembléias legislativas estaduais do Brasil, no que diz respeito a sua utilização como ferramenta de transparência pública. Mais especificamente, a presente dissertação buscou mensurar o nível de transparência nos portais eletrônicos dessas assembléias legislativas. Para tal desiderato, foi necessário realizar uma pesquisa bibliográfica sobre o tema, que serviu de suporte literário para o devido embasamento das formulações e conclusões que foram apresentadas no decorrer do estudo. A mensuração do grau de transparência dos portais eletrônicos dos legislativos estaduais foi realizada a partir da aplicação de um método de mensuração de transparência eletrônica, com as devidas adaptações, a qual é utilizada pela organização não governamental, Monitor Legislativo, para a monitoração dos portais eletrônicos do legislativo do México, tendo como base a lei de transparência pública e acesso a informações públicas governamentais, hoje em vigor naquele país. Assim, o modelo levou em consideração a disponibilização de informações sobre: função administrativa; controle interno; trabalho legislativo; trabalho das comissões; concessões, permissões e contratos; arquivo histórico e serviços bibliotecários; e controles externos. A mensuração foi feita item a item, já apresentando um quadro da transparência por item. Não obstante, no final do trabalho foi apresentado um ranking geral da transparência eletrônica, no qual foram dispostas todas as assembléias legislativas estaduais com suas respectivas notas e nível de transparência correspondente. Por fim, os resultados da pesquisa foram correlacionados a outras variáveis, com o intuito de verificar se havia algum grau de relação entre as variáveis analisadas e a transparência eletrônica.

This thesis deals with a social curator, a specialized social worker profession. The first part describes attributes of humanity and ethical cathegories, which were chosen acording to the aim of this thesis and which were emhasized as important pillars in the work of a social curator. The next part of the thesis contains description of a target group with which the social curator works and it also describes the mainly occuring types of clients. In the third part of the thesis there is a list and evaluation of all the pillars that the social curator needs with the emphasis put on their meaning for their job. As a main source the author uses a czech legislation, which names a target group of the social curator as well as she uses an ethical code, which is not legaly binding, but it is a outline for a good quality work of all of social workers. It is important to always také into account the maturity and morally formed personaly of the social curator and also their knowledge of ethics and ethical cathegories and their practical use.

This thesis deals with organizational forms of teaching at higher professional schools. One of the aims of this work is to define these schools within the Czech educational system. The study of problems of organizational forms of teaching proceeds through categorisation of schools and subjects of study to education objectives. An important part of the study preceding the research itself are general theories of forms of teaching. These theories are supplemented with information on the forms of teaching at higher education institutions. The aim of the research is to find out which organizational forms of teaching are really used at higher professional schools from the point of time and a way of interaction of students in a classroom. The research also deals with out-of-school education. I used a form of qualitative research which was done at two Prague schools providing higher professional education. The design of qualitative research is a case study. Key words tertiary education, higher professional school, higher professional school legislature, forms of teaching, educational aims, professional experience, modular teaching

The work focuses on limitation of public officials' reelection eligibility in Mexican political system. The question of reelection is put into the context of both Latin American region and history of Mexico itself and of its constitution. It offers an overview of specific constitutional clauses that define the reelection rules, historical background and motivation of their genesis and also analyses their practical implementation and consequences. The topic is examined primarily with regard to the influence of reelection limitation on previous and future democratic development of the country.