Economic crime is always actual theme, even more when economy finds itself in crisis. It is a well-known fact, that in such times fraud risk increases even inside organizations. This thesis is dealing with economic crime from the perspective of auditor and fraud examiner and likewise in the terms of Czech criminal law. Fraud, as both professions call economic criminality, implies higher costs for organizations, that's why both private and government sector organizations strives to fight it. Statutory audit is being perceived as one of the means to detect fraud. But statutory audit often fails to satisfy these expectations, for it's objective is only in auditor's opinion to express, that financial statement doesn't contain material misstatement. Detecting fraud is a responsibility of the entity. As a result of discrepancies in concept of this responsibility between public and auditors arises expectation gap, which is one of the problems distinctly revealed in the beginning of the financial crisis, when big companies, whose financial statements were verified by auditor's unqualified opinion, found themselves in trouble. In this context the thesis specifies auditor's responsibility in the wording of International Standards on Auditing and Czech law. As more efficient anti-fraud means the forensic audit is being used, the thesis compares it with statutory audit especially in terms of detecting fraud.

The diploma thesis deals with the definition of the responsibilities of a form master at a lower secondary school. The aim is to describe which activities should constitute the responsibilities of a form master at a lower secondary school, which activities form masters actually carry out, how their responsibilities are defined, and the way the form masters are informed about what they are expected to do. The theoretical part provides an overview of what can be found about form masters' work and their responsibilities in the specialized literature. In the practical part, documents issued by the Ministry of Education, Youth and Sports and the Czech School Inspectorate were scrutinised using the method document analysis. The analysis has shown that these documents do not contain any lucid definition of a form master and nor do they provide any list of their responsibilities. The second research method used in this thesis is a structured interview with four form masters working at different lower secondary schools. The interviews helped to find out what responsibilities these four form masters have to carry out and how they were informed about them. The four teachers have more or less the same responsibilities; taking attendance, communicating with parents and organizing school events being the most...

The modern form of humans has thrived on the planet for the past 200.000 years. Since back then and all the way to the present we’ve had several basic, physiological human needs, one of those being that of shelter. To create constructions that may inhabit our population in both residential and commercial regards, someone must show intelligent use of all the factors required to design a building that meets and exceeds clients’ expectations. This is where the role of the architect plays in. In this role, the study seeks to find what responsibilities can be found in line with sustainability actions and providing a better future. The study has been carried out at Blaavand & Hansson A/S architectural firm, where a study has been conducted on the basis of a recently finished project with external sustainability demands: The bay dormitory in Sønderborg. Here, it is found that a profound implementation of sustainability is lacking with the potentials of implementing ideals, reviewing the current work done and the approach taken. The architect’s role in sustainability is considered somewhat complex. the complexity is derived from open roles that lead to different interpretations of responsibilities and obligations. The architect has an initial role in the industry, attaining exclusive design and decision-making mandates on all early stages of construction projects. This means that the architect is providing consultation, suggestions, and demands that may either harm or benefit the triple bottom line performance. The architect’s responsibilities fall in line with being advice-giving, consulting, spokesmen and advocates of sustainable alternatives. They have a role in being informed of what sustainable actions can be carried out and implement them as requirements, advising the client of the need to look beyond self- benefit, knowing that a holistic approach to benefit evaluation will also benefit the client. The study finds that a suitable solution for the implementation of sustainability at Blaavand & Hansson falls to the likes of implementing a holistic approach and strategy utilizing visualization tools, attaining new knowledge through education and re-evaluating current relationships with business stakeholders and customers. / Människan har levt på planeten de senaste 200,000 åren. Sedan dess och ända tills nu har vi haft flera grundläggande, fysiologiska mänskliga behov, en av dem är skydd i form av boende. För att skapa konstruktioner som kan leva upp till vår befolkning i både boende och kommersiella hänsyn, måste någon visa intelligent användning av alla de faktorer som krävs för att utforma en byggnad som uppfyller och överträffa kundernas förväntningar. Det är här arkitektens roll spelar in. Studien syftar till att hitta det ansvar som finns i linje med hållbarhetsåtgärder och skapandet av en bättre framtid. Studien har genomförts på Blaavand & Hansson A/S arkitektbyrå, där en studie har genomförts på basis av ett nyligen avslutat projekt med externa hållbarhetskrav: Hamnfrontens studentboende i Sønderborg. Här konstateras att ett djupgående genomförande av hållbarhet saknas med potential att genomföra ideal, granska det nuvarande arbetet och den strategi som vidtagits. Arkitektens roll inom hållbarhet anses vara tämligen komplicerad. Komplexiteten härleds från öppna roller som leder till olika tolkningar av ansvar och skyldigheter. Arkitekten har en första roll i branschen, att uppnå exklusiv design och beslutsfattande mandat på alla tidiga stadier av byggprojekt. Detta innebär att arkitekten ger konsultation, förslag och krav som kan antingen skada eller gynna resultatet enligt Triple Bottom Line. Arkitektens ansvar ligger i linje med att vara rådgivande, konsulterande, talesmän och förespråkare för hållbara alternativ. De har en roll i att bli informerad om vilka hållbara åtgärder som kan genomföras och implementera dem som råd till kunden om behovet av att se bortom egen nytta, i vetskap om att en helhetssyn vid utvärdering av nytta också kommer att gynna kunden. Studiens resultat påvisar att Blaavand & Hansson A/S kan integrera hållbarhet genom att utvidga deras vy i form av att applicera en helhetssyn. Sedan bör de även implementera en hållbarhetsstrategi med hjälp av visualiseringsverktyg, kunskap och omvärdering av aktuella relationer med affärsintressenter och kunder.

The purpose of this thesis is to investigate consumers’ willingness to act socially responsible in their online fashion purchasing behaviour. Three frameworks; Theory of Planned Behaviour (TPB), Socially Responsible Consumer Behaviour (SRCB) and Consumer Social Responsibility (CNSR), constitute a foundation and have been combined in a conceptual framework. The research approach used is a qualitative research approach, and the empirical data was gathered in two semi-structured focus-groups with five and six participants. The participants were recruited by a convivence sampling method, with purposive sampling characteristics. The findings indicate that factors that influenced consumers’ willingness to act socially responsible was price, convenience, and time. Moreover, the findings show that SRCB is seen as a process, and that consumers’ stage in the process influence their willingness to act socially responsible. Lastly, it is shown that the TPB and SRCB must be considered before consumers can act socially responsible. This since consumers who have positive attitudes towards responsible actions, are susceptible to information of social and environmental issues related to their behaviour. These consumers can create enough awareness to take social- and environmental responsibility for their actions. Responsible consumers also aim to influence other consumers to take a greater responsibility. The findings of this study have contributed to further understanding within the research area of responsible consumers. Since the conceptual framework consider consumer behaviour in combination with their areas of awareness and responsibilities, this study contributes to deeper understanding of why consumers act socially responsible or not.

This thesis aspires to analyse unique strategies of teleworking mothers with childcare responsibilities. Teleworking as a relatively new form of flexible working arrangement may provide them with distinctive opportunity to reconcile their role within family and labour market at the same time, at the location of their home. In the theoretical part of my diploma thesis I pay special attention to the Czech labour market and family policies from gender point of view and I also introduce the concept of teleworking in relation to gender specifics. Afterwards in the analytical part I analyse three key areas to understand the whole reconciliation strategy - motivation to choose teleworking instead of parental leave, ways of workday organization and different forms of securing childcare. Keywords: Teleworking, work from home, work-life balance, gender, labour market, childcare responsibilities

Dans la présente étude, la protection des droits de l’homme et la promotion du développement durable sont considérées comme des préoccupations d’intérêt général. Partant de l’hypothèse d’une surprotection par le droit international de l’investissement de l’investisseur étranger, l’auteur tente de démontrer que le rééquilibrage des droits et des obligations entre investisseurs étrangers et États hôtes de l’investissement, amorcé dans les pays développés n’est pas perceptible dans les pays du sud. En effet, l’analyse faite des politiques et cadres juridiques relatifs aux investissements étrangers des pays de l’Organisation pour l’harmonisation en Afrique du droit des affaires (OHADA) semble conforter la thèse selon laquelle les mécanismes de prise en compte des préoccupations d’intérêt général sont relativement inadéquats, ou à tout le moins, insuffisamment efficaces. Les politiques de promotion et de protection de l’investissement direct étranger (IDE) y sont privilégiées, laissant peu ou pas de place aux politiques de protection axées sur les enjeux d’intérêt général. Il en résulte donc un déséquilibre marqué entre les mécanismes de promotion mis en œuvre dans ces pays et la nécessaire prise en compte des préoccupations liées au développement durable et à la protection des droits de l’homme. En nous appuyant sur le cas des investissements miniers au Mali, la présente étude permet de mettre en lumière ce déséquilibre tout en insistant sur les faiblesses systémiques et les conditions asymétriques dans lesquelles les instruments de régulation des investissements miniers sont produit et mis en œuvre. Les pistes de réflexion suggérées privilégient des approches fondées sur la convergence, à l’échelle des pays membres de l’OHADA, des mécanismes de production et de mise en œuvre des instruments juridiques entourant les investissements étrangers. Dans cette nouvelle configuration, le pouvoir d’uniformisation et d’harmonisation de l’OHADA est fortement sollicité. / The protection of both human rights and sustainable development are viewed as real concerns of general interest in this thesis. These constitute a real challenge in international law of investments that often overprotects the foreign investor. The need to consider the general interest has been manifested in some case law before gaining the traditional way. This positive trend, consisting in including concerns of general interest remains exceptional, particularly in the investment policies and legislation in developing countries. On one hand, the legal regime of foreign direct investment (FDI) shows some disproportions of negotiating power to sign bilateral investment treaties negotiated with developed countries. On the other hand, government contracts present the same failures. Furthermore, FDI promotion and protection policies have become priorities on issues of general interest. The imbalance of the legal regime of FDI is reflected in the national investment laws in developing countries. Mining in Mali is a perfect example of the challenge of protecting the public interest in the legal framework of FDI. Avenues to find the way out have therefore been suggested in the context of the Organization for the Harmonization of Business Law in Africa (OHADA). The main goal is to promote a better protection of the general interest in Mali as well as in its other State members. These lines of thought have favored standardization of FDI in OHADA's body of law by focusing on the admission phase and the negotiation of investment treaties on behalf of the State members.

Syftet med föreliggande uppsats är att bidra med kunskap om hållbart lärararbete inom förskollärarprofessionen. I fokus står förskollärares uppfattningar angående vad som kan bidra till att hålla ett helt yrkesliv. Frågeställningen som besvaras i studien är "Vad uppfattar förskollärare vara betydelsefullt för ett hållbart lärararbete?". Detta är en angelägen fråga att udnersöka då många inom både förskollärar- och barnskötarprofessionen tvingas att lämna yrket inom förskolan på grund av sjukskrivning eller väljer att lämna yrket av andra anledningar. Studien utgår från ett sociokulturellt perspektiv och då fokus sätts på förskollärares uppfattningar av hållbart lärararbete används en fenomenografisk ansats som metod. För att få svar på frågeställningen har intervjuer med fyra yrkesverksamma förskollärare genomförts. Svaren från intervjuerna har kompletterats med reflektioner från rektorn på förskolan.  Resultatet från studien visare de deltgagande förskollärarnas uppfattningar av vad som kan bidra till hållbarthet inom professionen. Enligt förskollärarna ingår flera delar i detta och det finns en viss variaion i förskollärarnas uppfattningar kring hållbarhet. De delar som framträder som betydelsefullt för ett hållbart lärararbete är att sträva efter att ha ett öppet klimat, generositet och samsyn i kollegiet, balans mellan arbete och återhämtning, en tydlig och genomtänkt organisation av arbetet samt att få möjlihget att utvecklas både personligt och yrkesmässight. Vad som också uppfattas som betydelsefullt för att hålla och trivas som förskollärare, men som är svårare att påverka, är att ha en lyhörd och engagerad chef och även barnens och förärldrarnas respons på det arbete som utförs. / The purpose of the present study is to contribute knowledge about sustainable teacher work within the pre-school teacher profession. The focus is on preschool teachers' perceptions of what can help to maintain a full professional life. The question that is answered in the study is "What do preschool teachers consider to be important for sustainable teacher work?". This is an urgent matter to seek out as many in both the preschool teacher and childcare profession are forced to leave the profession within the preschool due to sick leave or choose to leave the profession for other reasons. The study is based on a socio-cultural perspective and when the focus is on preschool teachers' perceptions of sustainable teacher work, a phenomenographic approach is used as a method. In order to get answers to the question, interviews with four professional preschool teachers were conducted. The answers from the interviews have been supplemented by reflections from the headmaster at the preschool. The results of the study show the participating preschool teachers' perceptions of what can contribute to sustainability in the profession. According to preschool teachers, several parts are included in this and there is a certain variation in preschool teachers' perceptions of sustainability. The parts that appear to be important for sustainable teacher work are to strive to have an open climate, generosity and consensus in the college, a balance between work and recovery, a clear and well thought out organization of the work and to be able to develop both personal and professional view. What is also perceived to be important in keeping and prospering as a preschool teacher, but which is more difficult to influence, is to have a responsive and committed manager and also the children's and parents' response to the work that is being done

本博士論文では行政責任論の応用研究を実施した。行政責任論の応用研究とは、行政責任論の概念または考え方を用いて、行政活動の実態を考察する研究を指す。先行研究のほとんどは行政責任論の概念の理論的な精緻化のみを目的とし、それらが現実の行政の把握にあたって、どのように有用であるのかを確認してこなかった。本博士論文では行政責任論の観点から、行政改革および行政組織の設置を考察し、行政責任論の意義を再検討した。 / 博士(政策科学) / Doctor of Philosophy in Policy and Management / 同志社大学 / Doshisha University

The principal is an important key to school success and student achievement (Anderson & Togneri, 2003; Met & Lorenz, 1997). Considering the role of principals of dual immersion schools, few studies have considered factors leading to their success (Nicholson, Harris-Johhn, & Schimmel, 2005; Simmons et al., 2007). With current advancements in skill mapping and meta-analyses, the understanding of skill and trait theory has improved, greatly enhancing the researcher's ability to effectively identify a leader's skills and traits (Derue, Nahrgang, Wellman, & Humphrey, 2011; Marzano, Waters, & McNulty, 2005; Scouller, 2011; Zaccaro, 2007). A clearer understanding of the skills and traits dual immersion principals need would help other dual immersion principals and the districts and states that train these principals (Waters, Marzano, & McNulty, 2003). Through a set of interviews and surveys, the researcher explored themes and patterns based on principals' opinions of the skills and traits they use. The researcher compared one-way dual immersion schools with two-way dual immersion schools in an effort to distinguish how principals' opinions vary between these two contrasting immersion paradigms. An analysis of principal responses from the surveys and interviews revealed that a number of traits and skills identified in previous research are also important for dual immersion principals. In addition, the research found a number of new skills and traits unique to the dual immersion context. This research also found that many skills and traits of dual immersion principals varied between the contexts of one-way and two-way. These findings indicate an important shift in our understanding of the role of principal and the ways that dual immersion principals are trained.

Sammanfattning Utgångspunkten i den här studien har varit lärarens muntliga kommunikation och hur den kommer till uttryck i den konkreta undervisningssituationen med fokus på skolämnet idrott och hälsa. Pedagogisk forskning om lärande och ämnesdidaktisk forskning brister ofta i att hänsyn ej tas till lärarens roll och dennes muntliga kommunikation i undervisningen. Området är relativt outforskat vilket är förvånande då lärarens främsta redskap är hennes tal. Syftet med den här studien var att ge en bättre förståelse för hur lärares muntliga kommunikation kommer till uttryck och om ämnets karaktär är av betydelse. För att ta reda på detta har jag använt mig av en kvalitativ forskningsansats med intervjuer och observationer som undersökningsmetod. Med hjälp av pedagogisk retoriska begrepp har jag utvecklat en modell för att förstå hur den muntliga kommunikationen fungerar och vilka konsekvenser den kan ha för undervisningen. Resultaten visar att det finns en skillnad i hur lärares tal kommer till uttryck mellan olika ämnen och hur det är ämnenas karaktär som bidrar till detta. Resultaten presenteras och kategoriseras under vad som inom pedagogisk retorik kalla lärarens undervisningsansvar. Med de analysbegrepp som använts och resultaten i form av lärarens undervisningsansvar finns möjligheten att utveckla ett undervisningsspråk för lärare. Detta språk kan användas för att utvärdera och fungera som ett pedagogiskt stöd i planeringen av konkreta undervisningssituationer. / Abstract The starting point of this study has been the teachers’ oral communication and how it is expressed in the concrete educational situation with focus on the school subject physical education. Pedagogical research on learning and school subject didactics research does not take in consideration the teacher and the teacher’s oral communication in the educational situation. The area is relatively unexplored which is surprising since the teacher’s main tool is her speech. The aim of this study was to provide a better understanding as to how teachers’ oral communication is expressed and if the character of the school subject is of significance. To explore this I used a qualitative approach with interviews and observations as investigation methods. I have developed a model using pedagogical rhetorical concepts to help understand how the oral communication works and what consequences it might have on teaching. The result shows a difference in how the teachers’ communication is expressed and that the character of the subject is a contributing factor. The results are presented and categorized under what in pedagogical rhetoric is called teachers educational responsibility. With the analytical tools that have been used in this study and the results that are the teacher’s educational responsibilities the possibility to develop a teaching language for teachers has emerged. This language can be used to evaluate and function as a pedagogical support in the planning of concrete educational situations.