Topic of this master's thesis is testing of selected items of financial statements from the auditor's perspective. Thesis is divided into 4 main chapters. The first three are methodological where the first of them describes characteristics of auditing as such, its meaning, functions, purpose and object. It also explains a role of the auditor, their job description, competence, responsibility and subsequently describes The Chamber of Auditors of the Czech Republic. The second chapter analyses legal regulations of the audit, ie. laws, regulations and standards that effect both the accounting and the audit. The third and final theoretical chapter describes the methodology and steps of the audit and all the activities that audit involves. The fourth, practical chapter includes explained methodology on selected financial statement items such as tangible and intangible fixed assets, personnel expenses, short-term financial assets, inventory, receivables, equity, reserve fund, revenues and expenses related to their own production and production margin.

This thesis is a qualitative study based on semi-structured interviews that were conducted with six highly educated young second-generation immigrants from the deprived neighborhood of Bäckby in Västerås. By aiming to understand how the participants portray their substantive citizenship and its impact upon political participation as an essential pillar of Swedish democracy, the author focused upon how the participants described their perceived discrimination, sense of belonging, transnationalism, and political participation. The answers were transcribed using the intelligent verbatim method and coded deductively based on a wide range of relevant literature. Among many findings, the study showed that the participants were aware of the bright barrier framing their place of comfort as well as they were highly attached to Bäckby. However, the majority of the participants considered the homeland to be a country outside of Sweden. Peregrinus citizenship was the outcome of the author's interpretations of the participants' substantive citizenship, which also was a possible explanation of the low interest in politics that the participants illustrated through their answers. Among the study's conclusions was stated that the second-generation immigrants are not only a risk group because of social risk factors present within the deprived neighborhood, but also because of the similar factors present outside of it. / Det här examensarbete är en kvalitativ studie baserad på semistrukturerade intervjuer som genomfördes med sex högutbildade unga andra generationens invandrare från den eftersatta stadsdelen Bäckby i Västerås. Genom att försöka förstå hur deltagarna framställer sitt substantivmedborgarskap och dess inverkan på det politiska deltagandet som en viktig pelare i den svenska demokratin fokuserade författaren på hur deltagarna beskrev sin upplevda diskriminering, känsla av tillhörighet, transnationalism och politiskt deltagande. Svaren transkriberades med hjälp av den intelligenta Verbatim metoden och kodade deduktivt baserat på ett brett spektrum av relevant litteratur. Bland många fynd visade studien att deltagarna var medvetna om den ljusa barriären som inramade sin komfortplats och de var mycket fästa vid Bäckby. Majoriteten av deltagarna ansåg dock att hemlandet var ett land utanför Sverige. Peregrinus medborgarskap var resultatet av författarens tolkningar av deltagarnas substantivmedborgarskap, vilket också var en möjlig förklaring till det låga intresse för politik som deltagarna illustrerade genom sina svar. Bland studiens slutsatser uppgavs att andra generationens invandrare är inte bara en riskgrupp på grund av sociala riskfaktorer som finns inom det utsatta området, utan också på grund av liknande faktorer som finns utanför det.

Public procurement-related crimes (in Czech republic) (summary of the dissertation) Vladislav Hřebíček In his paper, the author focuses on the area of public procurement-related crimes in the Czech Republic. As there has been no comprehensive coverage on the subject so far, the paper's primary ambition is to sum up the current state of knowledge while critically considering particular resources (mainly legislation and practice of courts), overlapping significantly into the area of daily practice of detecting such crimes and gathering evidence. In the first chapter, the author provides definitions for key terms and examines the term procurement from the perspectives of its legal definition as well as its interpretation based on court practice. Furthermore, the chapter specifies what is to be understood as procurement-related crime, placing this type of crime within the broader context of economic crime. At the same time, it offers answers to the related criminological questions and presents statistical data provided by the Police of the Czech Republic and the Czech Ministry of Interior. The second chapter gives the reader a historical overview of this area of law mainly from the perspective of criminal law. Covering the timeframe of 1918 (when the previous legislation was adopted) until the present day, it...

What explains the inconsistency of female empowerment in South America, despite high levels of institutional inclusion? Generally, the social sciences tend to lean on the tenets of liberal feminism in order to measure the development of gender-inclusive policy changes; however, their findings indicate that higher levels of institutional inclusion does not necessarily translate into the empowerment of women as a group. Further, within political science, there is little research addressing the relationship between feminist movements and the feminist opinion of individuals within a state. I argue that strong feminist social movements provide a context in which feminist opinion is magnified, and where individuals will be more likely to support progressive policy changes. Using questions from the World Values Survey, I operationalize progressive policies as the Justifiability of Abortion. My primary independent variables are the presence feminist movements and the presence of feminist opinion, which is measured by support for female sexual freedom. After using a multilevel mixed-effects linear regression, I find support for my hypotheses, indicating that feminist opinion is magnified by the presence of feminist movements.

В диссертации дана краткая историческая справка оригинального издания «Vogue», описаны условия его появления в России, целевая аудитория и основные способы продвижения журнала. Проанализированы концептуальные особенности обложек глянцевого журнала «Vogue. Russia», рассмотрено представление об обложке как о самостоятельном способе продвижения периодического издания, работающем в определенных условиях на издательском рынке современных СМИ. / The dissertation provides a brief historical background of the original Vogue publication, describes the conditions for its appearance in Russia, the target audience and the main ways of promoting the magazine. The conceptual features of the covers of the glossy magazine “Vogue. Russia ”, the idea of the cover as an independent way of promoting a periodical publication, working under certain conditions in the publishing market of modern media, is considered.

Over the past decade, a third wave of autocratisation has stormed the world, hitting democracies and autocracies alike. The ongoing democratic backsliding is attributed to a range of factors. From “executive aggrandisement” and strategic manipulation of elections to "autocratic lawfare”. Such autocratic tendencies are contributing to autocratisation in dominant party regimes in Africa. If most dominant party systems are increasingly autocratising in Africa, then there is a problem with the dominant party structure that warrants academic inquiry. However, the literature on one-party dominance and democratic consolidation in Africa are a bit old, hence do not address the current debates on democratic backsliding in the continent. Botswana and Tanzania are interesting cases of autocratising dominant party systems because they have witnessed rapid erosion of democratic qualities over the decade. But what effects do these patterns of democratic backsliding have on the quality of democracy in dominant party systems in Africa? Employing a comparative research design (MSSD) and using historical institutionalism and the substantive democratic theory as well as relying on secondary data in Botswana and Tanzania (Mainly Afrobarometer surveys, V-Dem Index, CPI Index, Ibrahim Index of African Governance, and Freedom Index), this study explores this question within the framework of peace and development research. It analysed four variables: management of social tensions facing the regime, the scope of presidential power, governance performance, and the nature of the electoral competition. Findings suggest that a dominant party structure in Botswana and Tanzania creates conditions that erode the quality of democracy, hence democratic backsliding. Therefore, the thesis argues that autocratisation in Botswana and Tanzania suggests reproduction of one-party dominance at the expense of consolidation of substantive democracy. This way, a dominant party structure in Africa appears to be a peace and development research problem because it creates strong incentives for dominant parties to autocratise rather than democratise when challenged by a strong political opposition.

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Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be responsive to the assessed risks of material misstatement. The auditor must aggregate the levels of assurance obtained from different combinations of tests of controls, substantive analytical procedures and tests of details to respond to the assessed risks. These evidence planning decisions are complex and require professional judgement. Research has found that the extent of audit procedures is not linked to the assessed risks and that auditors may not know to aggregate evidence from different types of audit procedures. Research also supports the use of a structured audit methodology that includes decision models, to guide the application of professional judgement. This leads to the overall objective of this study: the development of an integrated audit evidence planning model to quantify the extent of audit evidence. The study employs a grounded theory model building approach, interpreting the relevant concepts and principles from the literature review into the development of the model. The integrated audit evidence planning model quantitatively relates the extent of audit evidence in a logical and structured manner with the risk assessment and three distinct overall levels of assurance needed to support the audit opinion. It uses the cumulative nature of audit evidence and the compensatory inter-relationship between tests of controls, substantive analytical procedures and tests of details to quantitatively aggregate the extent and levels of assurance from the different combinations of procedures to obtain reasonable assurance at the required overall level of assurance. The model provides a framework for influencing and guiding the exercise of professional judgement and is a practical and effective tool to benefit the users thereof when conducting an audit. Thus, the study models the extent of audit evidence with reference to the aggregation of different types and combinations of evidence and the linkage between the risk assessment and the extent of evidence that provides a flexible framework for the application of professional judgement regarding the gathering of audit evidence. / Auditing / D. Com. (Auditing)

Submitted by CARLA MARIA GOULART DE MORAES (carlagm) on 2015-06-24T15:15:53Z No. of bitstreams: 1 Daniela Boito Maurmann Hidalgo.pdf: 1733495 bytes, checksum: cdb19b0552b9ccee1ffbd4eebf4265b9 (MD5) / Made available in DSpace on 2015-06-24T15:15:53Z (GMT). No. of bitstreams: 1 Daniela Boito Maurmann Hidalgo.pdf: 1733495 bytes, checksum: cdb19b0552b9ccee1ffbd4eebf4265b9 (MD5) Previous issue date: 2008-04-08 / Nenhuma / O presente estudo trata dos problemas concernentes à relação entre direito material e processo, procurando demonstrar que a negação, pela doutrina majoritária, da ação de direito material, considerada mero slogan, é a grande fonte da subtração do mundo prático e, por isso, da inefetividade do processo e da conseqüente não-concretização dos direitos (pretensões) de direito material, que dependem do processo para realizar-se. Para tanto, busca, na (des) construção da pré-compreensão dessa relação, delinear o modo como essa relação se desenvolveu até a completa autonomia entre direito material e processo, demonstrando que esse alheamento não foi superado. Analisa, em seguida, como o paradigma da modernidade, como era da técnica, se projeta nessa relação, transformando o direito material em produto do processo, em que a essência do direito material, o que ele é, não é considerada. Procura, a partir disso, buscar os elementos que levam à possibilidade de aniquilação do direito material pelo processo, em que o direito material não é o que ele é, mas o que diz dele o processo, o que só é possível porque a força do direito material ? a ação de direito material ? fora negada. Nesse contexto, o objetivo é demonstrar que a negação da ação de direito material subtrai as possibilidades/pressupostos do acontecer do direito material no processo. O desiderato final é fundamentar a tarefa hermenêutica da ação de direito material. O embasamento teórico está, no que concerne à defesa da ação de direito material, na doutrina de Pontes de Miranda e Ovídio Araújo Baptista da Silva. A leitura hermenêutica que se propõe busca, fundamentalmente, em Martin Heidegger e Hans-Georg Gadamer, as condições de possibilidade de desvelamento da ideologia que está à base da negação da ação de direito material e a projeção de uma visão autêntica da relação entre direito material e processo, em que a ação de direito material é a fonte de irradiação de efeitos e fala ao processo como o modo-de-ser do direito material. Por fim, projetam-se os efeitos desse novo modo-de-ver tal relação e de fazer direito sobre alguns dos institutos processuais mais discutidos do processo civil. / The present study deals with problems concerning the relation between substantive law and process, aiming at showing the denial, by the majority doctrine, of the action of the substantive law, considered mere slogan, is a great source of subtraction of the practical world, and therefore the infectivity of the process and the consequent non- concretization of the rights (pretensions) of substantive law, which depend on the process to be achieved. We aim at, in the (de)construction of the pre-comprehension of this relation, delineating how this relation has developed to the complete autonomy between the substantive law and process, showing this alienation has not been surpassed. Then, we analyze how the paradigm of modernity as the age of technique is projected in this relation, transforming the substantive law in the product of the process, in which the essence of the substantive law, what it really is, is not considered. We seek for elements which lead to the possibility of annihilation of the substantive law by the process, in which the substantive law is not what it is, but what the process tells it is. It is possible because the strength of the substantive law ? the action of substantive law has been denied. In this context, I aim at demonstrating the denial of the action of the substantive law subtracts the possibilities/presuppositions for the substantive law to take place in the process. The final desideratum is to fundament the hermeneutics task of the substantive law action. The theoretical basis is, concerning the substantive law action, in the doctrine of Pontes Miranda and Ovídio Araújo Baptista da Silva. The hermeneutics reading which is intended seeks, fundamentally, in Martin Heidegger and Hans-Georg Gadamer, the conditions of the possibility for unveiling the ideology which is the basis for the denial of the substantive law and the projection of an authentic view of the relation between the substantive law and process, in which the action of the substantive law is the source of irradiation of effects and tells to the process, like the mode of being of the substantive law. Finally, the effects of this new mode of viewing this relation and making law over some most discussed procedural institutes of the civil procedure is projected.

Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be responsive to the assessed risks of material misstatement. The auditor must aggregate the levels of assurance obtained from different combinations of tests of controls, substantive analytical procedures and tests of details to respond to the assessed risks. These evidence planning decisions are complex and require professional judgement. Research has found that the extent of audit procedures is not linked to the assessed risks and that auditors may not know to aggregate evidence from different types of audit procedures. Research also supports the use of a structured audit methodology that includes decision models, to guide the application of professional judgement. This leads to the overall objective of this study: the development of an integrated audit evidence planning model to quantify the extent of audit evidence. The study employs a grounded theory model building approach, interpreting the relevant concepts and principles from the literature review into the development of the model. The integrated audit evidence planning model quantitatively relates the extent of audit evidence in a logical and structured manner with the risk assessment and three distinct overall levels of assurance needed to support the audit opinion. It uses the cumulative nature of audit evidence and the compensatory inter-relationship between tests of controls, substantive analytical procedures and tests of details to quantitatively aggregate the extent and levels of assurance from the different combinations of procedures to obtain reasonable assurance at the required overall level of assurance. The model provides a framework for influencing and guiding the exercise of professional judgement and is a practical and effective tool to benefit the users thereof when conducting an audit. Thus, the study models the extent of audit evidence with reference to the aggregation of different types and combinations of evidence and the linkage between the risk assessment and the extent of evidence that provides a flexible framework for the application of professional judgement regarding the gathering of audit evidence. / Auditing / D. Com. (Auditing)