The research problem of this thesis was to hold large-scale sports event and its organization by nonprofessional workers that must be managed. To solve the main problem, we selected two main objectives. Determining monetary value of voluntary labour during organization of big sports event based on method VŠE was the first goal. This objective was fulfilled and determines the value at CZK 118.25. The second goal was to analyse the organization of sports event and it's securing. Using network analysis was able to find the critical path of preparation activities. Gantt diagram allowed carrying out a full analysis of resources, which could be the subject of further research.

In recent years, second-hand products have received more attention and the demand for secondhand products has increased. In line with the demand for second-hand products, ethical consumption has also increased. There have been earlier studies done on ethical consumption and the drivers of its consumers. Meanwhile, there is a lack in the research regarding what it is that drives and motivates consumers to purchase second-hand products. The purpose of this study was to explore what drives and motivates consumers to shop second-hand products. The study used a qualitative method. The data was collected through interviews with employees and volunteers at second-hand stores, and through a focus group with second-hand customers. The empirical findings show that there are various drivers and motivations for second-hand consumption. However, there are some drivers and motivations which are more common than others. The conclusion is that consumers are motivated and driven by various factors. They are motivated by consumer responsibility, decrease of impulse purchases and reference groups. They are driven by dissonance, self-fulfillment, thrill of the hunt and finding unique products.

Dans le contexte français d'ouverture du monde pénitentiaire et de développement des partenariats associatifs, les premiers « accueils des familles » voient le jour au cours des années 1980. Des bénévoles prennent l'initiative d'améliorer les conditions de visite au parloir en proposant un accueil pour les proches des personnes détenues. Depuis 2010, sollicitée par le principe d'« humanisation » des prisons prôné par les Règles Pénitentiaires Européennes, l'administration prend ce service d'accueil à sa charge en le délégant à des sociétés prestataires dans les établissements à « gestion mixte », publique et privée, sans pour autant exclure les associations.À la croisée de l'anthropologie et de la sociologie, à travers une ethnographie de longue durée menée au sein de lieux périphériques du domaine carcéral, la thèse interroge les politiques institutionnelles et les pratiques participatives des associations. Au prisme de leurs différentes matrices - compassionnelle, gestionnaire et sécuritaire - cette recherche analyse les processus de politisation et de fabrication symbolique des divers sujets (collectifs et individuels) impliqués. Elle étudie également les enjeux sociaux relevant de la « carcéralisation » d'espaces publics et de la « publicisation » d'espaces carcéraux. / In the French context of prison's opening up and developing partnerships with associations, first “Families Welcome” began in the 1980's. Volunteers take the initiative to create reception facilities for inmates' relatives when they come to the prison visiting room. Since 2010, in order to respect European Prison Rules, penitentiary administration handed over this service to the joint management of private and public companies, without excluding associations.Between anthropology and sociology, through long-term ethnography within this prison's periphery, this thesis raises questions about institutional practices and participatory dimension of associations. Through several models – compassion, management, and security – this research analyses the politicisation process and symbolic construction of the different subjects implicated (collective and individual). It also studies social issues relevant to the “carceralisation”, of public places and the publicity of prison facilities.

Sammanfattning Syfte: Syftet med denna studie är att undersöka om det skett en förändring i mängden redovisning av socialt och miljömässigt ansvarstagande, dvs. hållbarhetsredovisning, i årsredovisningar hos svenska börsnoterade bolag samt undersöka faktorer som kan förklara hållbarhetsredovisning. Metod: Studien har utgått från den positivistiska forskningsfilosofin och använder en deduktiv ansats. För att besvara studiens syfte har en kvantitativ metod använts genom en innehållsanalys samt hypotesprövningar. Populationen består av 142 företag 2012 samt 160 företag 2015 samtliga noterade på Nasdaq OMX Stockholm. Totalt undersöktes 302 årsredovisningar. De data som samlats in är sekundärdata och består av information från årsredovisningar, databaser samt böcker som sedan ställts mot tidigare forskning och teorier. Resultat och slutsats: Studiens resultat visar att det har skett en förändring av socialt och miljömässigt ansvarstagande i företags årsredovisningar. Vårt resultat visar att en positiv förändring av hållbarhetsredovisningen går att utläsa. Dock är denna liten. Studiens statistiska tester visar att det finns ett positivt signifikant samband mellan mängden hållbarhetsredovisning och företags storlek, lönsamhet samt år. Dessutom visar studien att företags bransch har en inverkan på redovisningen men enbart några är signifikanta. Ägarstruktur och kvinnor i styrelsen visar inget signifikant resultat med redovisningen. Uppsatsens bidrag: Studiens praktiska bidrag har kartlagt om det skett en förändring av hållbarhetsrapportering i årsredovisningen hos svenska börsnoterade bolag. Studien påvisar att en positiv förändring har skett mellan 2012 och 2015. Detta kan vara av intresse för de företag som hållbarhetsredovisar. Det teoretiska bidrag denna studie har är att den bidrar med vidare forskning kring variabler som påverkar mängden hållbarhetsredovisning, där lönsamhet och företagsstorlek har en inverkan på hållbarhetsredovisningen. Förslag till fortsatt forskning: Förslag till vidare forskning är att ha ett större spann mellan åren för att tydligare kunna utläsa en förändring. Ytterligare ett förslag är att undersöka rapporteringen på företags separata hållbarhetsrapporter. Till sist ges förslaget om att göra en liknande studie när den nya lagen gällande hållbarhetsredovisning trätt i kraft och blir synlig inom rapporter. / Abstract Aim: The purpose of this study is to examine whether there has been a change in the reporting of social and environmental disclosures, i.e. sustainability reporting, in annual reports of listed swedish corporations and to examine factors that can explain the sustainability report. Method: The study is based on positivist research philosophy and uses a deductive approach. In order to achieve the aim of the study a quantitative method has been used through a content analysis and hypothesis tests. The population consist of 142 companies 2012 and 160 companies 2015, all listed on Nasdaq OMX Stockholm. In total 302 annual reports were examined. The data that has been used are secondary data and the information from annual reports, databases as well as books was then set against previous research and theories. Results and conclusion: The result of the study shows that it has been a change in the reporting of social and environmental reporting in annual reports. Our results indicate that a positive change of sustainability reporting can be seen. However the difference is relatively small. The study’s statistical tests indicate that there is a positive significant correlation between sustainability reporting and company size, profitability and time. In addition the study shows that business sector has an impact on the sustainability reporting but only a few are significant. Ownership structure and women in the board shows no significant results with the sustainability report. Contributions of the thesis: This study's practical contribution is to chart if there has been a change over time of this reporting in the annual reports of swedish listed corporations. The study shows that there has been a change between 2012 and 2015. This result can be of interest for corporations that uses sustaniability reporting. The theoretical contribution of this study is that it contributes with further research on variables that affect the production of sustainability reporting. Where profitability and company size have an impact on this accounting method. Suggestions for further research: Suggestions for future research is to have a wider range between the years in order to be able to read a more accurate difference. Another suggestion is to investigate the reporting on companies separate sustainability reports. A further proposal is to do a similar study when the new law enters into force regarding sustainability reporting and becomes visible within the reports.

Municipalities within their jurisdiction must provide their citizens with a range of services which are often very financial demanding for many of them and are a heavy burden on their local budgets. In addition, in this area municipalities are also imposed to a number of conditions and objectives defined by the basic documents for waste management in the Czech Republic. One possible solution to these problems is to provide services through intermunicipal-cooperation. In this thesis there are analyzed the possibilities of using this form of service provision in the area of waste management in the Czech Republic. The first part is an introduction to this topic, defining the fundamental objectives specified in the Waste Management Plan and other official documents, legal conditions for cooperation between municipalities and a summary of foreign experience with the cooperation of municipalities. In the practical part these findings are tested through a questionnaire survey on the real experiences of existing unions in the Czech Republic, which shows that inter-municipal cooperation is not in our circumstances sufficiently and comprehensively utilized; the municipalities leave most of the competencies on themselves. To improve this situation could help more effective state support and change of certain legal conditions.

Ce mémoire a pour objectif d’étudier les liens entre les composantes de la rémunération tangible et le roulement volontaire dans le secteur des TIC au Canada. Pour étudier cette question, des hypothèses ont été formulées. À partir de la revue de la littérature et de certaines théories, 2 hypothèses générales ainsi que 7 sous-hypothèses ont été émises. La première hypothèse générale indique que la rémunération tangible est associée à un roulement volontaire plus faible dans le secteur des TIC au Canada. Les 7 sous-hypothèses découlent de cette première hypothèse générale. Celles-ci concernent les 7 composantes de la rémunération tangible qui sont étudiées dans ce mémoire, c’est-à-dire, le salaire par employé, le nombre de jours de vacances annuelles, les congés payés pour raisons personnelles, les programmes de commissions, les bonis à la performance, le paiement des heures supplémentaires et les régimes de retraite à prestations déterminées. La deuxième hypothèse générale stipule que le nombre offert de pratiques de rémunération tangible est associé à un roulement volontaire plus faible dans le secteur des TIC au Canada. Les données de nature transversale utilisées dans le cadre de ce mémoire ont été colligées dans le cadre d’une enquête par questionnaire réalisée par une équipe de recherche dirigée par Stéphane Renaud, professeur à l’Université de Montréal. L’équipe de recherche est composée de Sylvie St-Onge, professeure au HEC Montréal, de Denis Morin, professeur à l’Université du Québec à Montréal, de Lucie Morin, professeure à l’Université du Québec à Montréal et de Jacques Forest, professeur à l’Université du Québec à Montréal. Afin de réaliser cette enquête salariale, l’équipe de recherche a collaboré avec TECHNOcompétences, qui est le comité sectoriel de la main-d’œuvre en technologies de l’information et des communications. La collecte de données a été effectuée par la firme Normandin-Beaudry entre les mois de janvier et d’avril 2016. Cent-vingt-cinq organisations ont répondu à l’enquête. Dix d’entre elles n’ont pas rapporté de données quant au roulement volontaire. Ainsi, cent-quinze questionnaires ayant été complétés par des organisations du secteur des TIC au Canada ont été utilisés pour fin d’analyse dans cette étude. Parmi les deux hypothèses générales de recherche, seule l’Hypothèse 1 est confirmée partiellement, puisqu’une seule des variables s’est avérée significative. Autrement dit, une seule des sous-hypothèses découlant de l’Hypothèse 1 a été confirmée. Il s’agit de l’Hypothèse 1b qui traite de la relation entre les vacances annuelles payées et le roulement volontaire. Ainsi, plus une entreprise offrira un nombre élevé de jours de vacances annuellement, plus cette organisation verra son roulement volontaire diminuer. Les autres sous-hypothèses ainsi que l’Hypothèse 2 sont infirmées. En conclusion, ce mémoire rappelle aux gestionnaires l’importance qu’il faut accorder aux pratiques de rémunération tangible. Mais, il réitère aussi l’impact et la nécessité d’accorder une grande importance à l’offre de rémunération dans son ensemble, c’est-à-dire, autant aux composantes tangibles qu’intangibles. / The purpose of this thesis is to study the links between the tangible reward and voluntary turnover components in the information and communications technology sector in Canada. To study this question, hypotheses were formulated. Based on empirical literature and certain theories, 2 general hypotheses, as well as 7 sub-hypotheses were formulated. The first hypothesis suggests that tangible reward is associated with lower voluntary turnover. The 7 sub-hypotheses stem from this first general hypothesis. These relate to the 7 components of tangible reward that are studied in this thesis, that is, the salary per employee, the number of annual vacation days, paid time off for personal reasons, commission programs, performance bonuses, payment for overtime and defined benefit pension plans. The second general hypothesis suggests that the number of tangible reward practices offered is associated with lower voluntary turnover. The cross-sectional data used in this thesis was collected in a survey conducted by a research team under the supervision of Stéphane Renaud, professor at the University of Montréal. The research team is made up of Sylvie St-Onge, professor at HEC Montreal, Denis Morin, professor at the University du Québec à Montreal, Lucie Morin, professor at the University du Québec à Montreal and Jacques Forest, professor at the University du Québec à Montreal. In order to carry out this salary survey, the research team collaborated with TECHNOcompétences, which is the sectoral committee for the workforce in information and communications technologies. The data collection was carried out by Normandin-Beaudry between January and April 2016. One hundred and twenty-five organizations responded to the survey. Ten of them did not report data on voluntary turnover. Thus, one hundred and fifteen questionnaires that were completed by organizations from the information and communications sector in Canada were used for analysis in this study. Of the two general research hypotheses, only Hypothesis 1 is partially confirmed, since only one of the variables was found to be significant. In other words, only one of the sub-hypotheses steming from Hypothesis 1 was confirmed. This is Hypothesis 1b which suggests that there is a significant relationship between annual paid vacation and voluntary turnover. Thus, the more a company will offer a high number of annual vacation days, the more this organization will see its voluntary turnover decrease. The other sub-hypotheses, as well as Hypothesis 2 are invalidated. In conclusion, this thesis serves to remind managers of the importance that must be attributed to tangible reward practices. However, it also reiterates the impact and the need to grant significant importance to the compensation package as a whole, that is, both the tangible and the intangible components.

Idag har mindre företag det fria valet att välja mellan användning av revision eller inte. Revisionsplikten avskaffades 2010 då en lagändring genomfördes med målet att kostnadsunderlätta för mindre företag. Trots reformen har åsikter varierat avseende om företag bör använda sig av revisor eller ej, framförallt baserat på de fördelar som revisionen medför såsom korrekta och pålitliga rapporter och en trygghet för intressenter. Syftet med studien var att ta reda på om revisionen innehar egenskapen av legitimitet utifrån ett intressentperspektiv. Intressenterna i denna studie är banker och Skatteverket. Fortsättningsvis ville studien ta reda på vilka faktorer det är som påverkar ett företags legitimitet mer generellt och inte bara med fokus på revision. Denna studie bygger på tre teorier: legitimitets-, intressents- och revisionsteorin, där varje teori medför faktorer som föranleder ett teoretiskt ramverk. Tillsammans med tidigare forskning presenteras detta i studiens analysmodell vilken driver studien till att svara på syfte och forskningsfrågor. Analysmodellen ger de teoretiska begreppen förväntan, förtroende, obestridlighet, inflytelserik och legitimeringsmärke. Tillvägagångssättet för studien var en metod av insamlande av teorier och tidigare forskning från vetenskapliga artiklar. Vidare utgick metoden från en kvalitativ undersökning med semistrukturerad intervju av fyra respondenter, tre från olika banker och en från Skatteverket. Även annan empirisk data i form av offentliga uttalanden från respektive respondent användes. Studiens resultat indikerar att det finns ett antal faktorer som påverkar ett företags legitimitet, men att revision inte är en av dem. Revisionen visade sig vara värdefull men inte legitimerande. Vad som framförallt påverkar om ett företag upplevs legitimt är förtroendet mellan intressenter och företaget. Resultatet visade också att Skatteverket är en intressent som inte beaktar företags legitimitet, varför om företag använder revision eller ej saknar betydelse för dem som intressent. Studiens slutsats är att det finns flertalet anledningar till om företag upplevs legitima eller inte, men att revision inte är en av dessa. Dessa anledningar är förtroende, erfarenhet och kompetens. / Today, smaller companies have the free choice to choose whether to use audit or not. Mandatory audit was abolished in 2010 when an amendment was implemented with the goal to facilitate cost savings for smaller companies. Despite the reform, opinions have varied as to whether or not companies should use an auditor, primarily based on the benefits which auditing brings, such as accurate and reliable reports and safety for stakeholders. The purpose of the study was to find out if auditing holds the property of legitimacy from a stakeholder perspective. The stakeholders in this study are banks and the Swedish Tax agency. Further, the study wanted to find out what factors are affecting a company’s legitimacy in general and not only with auditing as the focus. This study is based on three theories: legitimacy-, stakeholder- and audit theory, where each theory entails factors that induce a theoretical framework. Together with previous research this is presented in this study’s analytical model which drives the study to answer the purpose of the study and research questions. The analytical model provides the theoretical concepts of expectation, trust, indisputability, influence and legitimacy mark. The approach of the study was a method of gathering theory and previous research from scientific articles. Furthermore, this study used a qualitative approach with semi-structured interviews of four respondents, three from different banks and one from the Swedish Tax Agency. The study also used other empirical data in terms of public statements from each of the respective respondents’ banks. The result of the study indicates that there are several factors that influences a company’s legitimacy, but auditing is not one of them. The audit proved to be valuable but not legitimate. What primarily influences whether a company is legitimately perceived is the trust between stakeholders and the companies. The result also showed that the Swedish Tax Agency is a stakeholder who does not consider the legitimacy of companies, and if companies use auditing or not does not matter to them as a stakeholder. The conclusion of the study is that there are several reasons why companies are perceived as legitimate or not, but that auditing is not one of them. These reasons are trust, experience and competence.

Ce mémoire a pour objectif d’étudier les liens entre les composantes de la rémunération intangible et le roulement volontaire dans le secteur des technologies de l’information et des communications (TIC) au Canada. À l’aide de de la théorie de l’échange social de Blau (1964) et de la théorie de la dépendance à l’égard des ressources de Balkin et Bannister (1994), puis suite à une revue de la littérature, ce mémoire propose deux hypothèses générales ainsi que sept sous-hypothèses. La première hypothèse générale stipule que la rémunération intangible est associée à un roulement volontaire plus faible. En ce qui concerne les sept sous-hypothèses, elles proviennent de cette première hypothèse générale. Il s’agit des sept composantes de rémunération intangible qui sont analysées dans le cadre de cette recherche, soient le nombre d’heures travaillées par semaine, en moyenne, la possibilité d’un horaire de travail à temps partiel, le nombre d’heures moyens dans la semaine normale de travail, la présence de semaine comprimée de travail, la présence d’un horaire d’été, la possibilité de télétravail et la présence de programmes de formation structurés. La seconde hypothèse générale indique que le nombre offert de pratiques de rémunération intangible est associé à un roulement volontaire plus faible. Les données de nature transversales utilisées dans cette étude proviennent d’entreprises œuvrant dans le secteur des TIC au Canada. En partenariat avec TECHNOcompétences, la collecte de données a été réalisée par la firme Normandin-Beaudry, et ce, de janvier à avril 2016. Cent vingt-cinq questionnaires ont été distribués à autant d’organisations. Ces questionnaires ont été complétés par les directeurs et directrices des ressources humaines des organisations. Dix de ces organisations n’ont rapporté aucune donnée en ce qui a trait au roulement volontaire. Ainsi, les données de 115 questionnaires ont été utilisées et analysées dans le cadre de cette étude. Les deux hypothèses générales de recherche sont infirmées. En effet, dans le cadre de la première hypothèse, aucune des sept sous-hypothèses (1a à 1g) n’ont pu être confirmées. L’ensemble des résultats n’étaient pas significatifs. Pour ce qui est de la deuxième hypothèse, la relation n’est pas significative, infirmant également l’Hypothèse 2. En conclusion, ce mémoire réitère l’importance pour les gestionnaires en ressources humaines et leurs organisations d’offrir des pratiques de rémunération intangible qui sont diversifiées et adaptées à la réalité de la main d’œuvre qui compose le marché du travail. Il vise également à rappeler la nécessité d’avoir une offre de rémunération globale complète, où la rémunération intangible et tangible sont complémentaires. / The purpose of this thesis is to study the links between the intangible reward and voluntary turnover components in the information and communications technology (ICT) sector in Canada. Using Blau’s social exchange theory (1964) and Balkin and Bannister’s resource dependance theory (1994), and the empirical-literature, this thesis proposes two general hypotheses as well as seven sub-hypotheses. The first general hypothesis suggests that intangible reward is associated with lower voluntary turnover. Regarding the seven sub-hypotheses, they come from this first general hypothesis. These are the seven components of intangible reward that are analyzed in this thesis, which are the number of hours worked per week, on average, the possibility of a part-time work schedule, the average number of hours in the normal work week, the presence of a compressed work week, the presence of a summer schedule, the possibility of teleworking and the presence of structured training programs. The second general hypothesis suggests that the number of intangible reward practices offered is associated with a lower voluntary turnover. The cross-sectional data used in this study come from companies operating in the ICT sector in Canada. In partnership with TECHNOcompétences, data collection was carried by Normandin Beaudry’s firm, from January to April 2016. One hundred twenty five surveys were distributed to as many organizations. These surveys were completed by human resources directors from these organizations. Ten of the organizations did not report any data regarding voluntary turnover. Thus, the data of 115 questionnaires were used and analyzed within the framework of this study. The two general research hypotheses are invalidated. Indeed, for the first hypothesis, none of the seven sub-hypotheses (1a to 1g) could be confirmed. The results were not significant. Regarding the second hypothesis, the relationship is not significant, also invalidating the Hypothesis 2. In conclusion, this thesis reiterates the importance for human resources managers and their organizations to offer diversified intangible reward practices that are adapted to the workforce reality that makes up the labor market. It also aims to recall the need to have a complete global compensation offer, where intangible and tangible rewards are complementary.

The diploma thesis focuses on voluntary tools that the business entities by using them can try to reduce the negative impact on the environment which may arise in connection with their activities. Attention is paid on the Eco Management and Audit Scheme (EMAS) on the basis of which environmental review and identification of indirect environmental aspects of the selected company is carried out. The result is proposed measures on indirect environmental aspects and an assessment of the appropriateness of the introduction of EMAS into the practice of the company Technické služby Jeseník.

This thesis is dedicated to the financing of public community and voluntary association of municipalities. The theoretical part is focused on Public procurement, public administration, the cooperation of municipalities, the functioning of voluntary unions of municipalities and ways of financing public investments. The aim of the thesis was to analyze voluntary unions of municipalities in the Moravian-Silesian Region and to assess the financing of a specific project built within the voluntary union of municipalities.